Description: This discussion looks at likely developments as a result of the series of studies on pension plans released by the Pension Research Council. Additionally discussed is the general experience of variable benefit pension plans. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: The presenters will provide an update on discount rates developed from the expected return on assets used in going concern pension funding. They will include recent research on discount rates being used for U.S. public sector plans, U.S. Multiple Employer Pension Plans, and Ontario and British Columbia plans. A discussion of the emerging regulatory framework in Canada and the U.S. and changes to ASOP 4 and 27 will also be covered. Components of discount rates such as expenses and margins (PfADs) will also be covered.

Description: This discussion analyzes the advantages and disadvantages of retirement plans under which the annuity benefits payable to the individual will be variable and will depend on the investment experience of a fund consisting primarily of equity investments. This discussion also looks at the advantages and disadvantages to a recently introduced type of group annuity contract. From Transactions of Society of Actuaries 1952, Vol. 4, No. 8.

Description: Panelists discuss the evolution of U.S. pension benefits, funding, and payment conditions from 1940 to the present. From the Record of the Society of Actuaries, Vol. 25, No. 3.

Description: This session addresses various questions, such as how are retirees typically handling large lump sum payments? How do retirees who take their benefits in a lump sum protect themselves against longevity risk? What pension purchase options are employers offering? What role can the plan administrator play in helping participants manage lump sums? From the Record of the Society of Actuaries, Volume 28, No. 2, Session 62pd.

Description: The presenters will provide an update on recent developments impacting U.S. retirement plans, such as regulatory guidance, new legislative proposals, recent court cases and recent trends. Experienced pension actuaries will share their perspectives on these issues and discuss how plan sponsors are being impacted.

Description: This panel discussion looks at what a pension plan valuation report should contain and the valuation report as a consulting tool with the client/plan sponsor.

Description: This meeting session, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on the effects of the Economic Recovery Tax Act of 1981. Topics included: 1. Background - the provisions of ERTA 2. IRAs 3. Trasops 4.Stock options _.

Description: This panel discussion from the 1977 SOA Meeting focuses on the practical considerations, design and administration of individual policy pension trusts.

Description: This session of the 1976 SOA Spring Meeting in Houston presented a panel discussion on issues related to Individual Retirement Accounts IRA in the U.S. and RRSPs in Canada. Topics included: 1. which products have proved successful, 2. regulation problems that have developed, 3. Taxation problems, 4. Rollover problems, 5. Problems with increases, 6. Competition from other financial institutions, 7. Applicability of new money rates, and 8. Long- term interest guarantees.