Description: This session provides attendees with an in-depth description of the process of terminating a defined benefit pension plan in the U.S. Discussion topics include required filings, selection of annuity provider and asset immunization prior to annuity purchase. From the Record of the Society of Actuaries, Volume 28, No. 2, Session 7pd.

Description: 1992 SOA Annual Meeting, Washington, D.C. This session reviewed IRS rulings, regulations and announcements pertaining to pensions which were issued in 1991-1992. Specific areas addressed included: 1. Distribution tables. 2. Non-discrimination regulations. 3. Determination of highly compensated employees. 4. Determination letter program. 5. Rollovers. 6. Distributions. 7. Cash balance plans. 8. New directions in the examination program.

Description: This panel discusses the major effects of the Small Business Job Protection Act SBJPA of 1996 on defined-benefit plans emphasizing: -415 limit changes -nondiscrimination issues, and -taxation of distributions. From Record of Society of Actuaries, Vol. 23, No. 1.

Description: The military retirement system is a funded, noncontributory, defined-benefit plan that includes nondisability retired pay, disability retired pay, and survivor annuity programs. This article discusses the additional benefits created by the Military Retirement Reform Act of 1986.

Description: The importance of financial wellness has been increasingly recognized in the last few years. More organizations are sponsoring programs to assist people in different stages of their life

Description: This brief article notes that Mr. Donald S. Grubbs, Jr., who was intimately involved in the discussions that took place both before and after the enactment of ERISA, gave a talk entitled Three Years of ERISA: A Critical Appraisal to the Pension Research Council last May.

Description: This is a panel discussion about current pension plan issues in the United States and Canada. From Transactions of Society of Actuaries 1965, Vol. 17 Pt. 2, No. 49.