Description: A discussion of regulatory considerations for pension plans considering the use of longevity risk hedging contracts in Canada.

Description: The abstract for a paper that examines the history and current problems of the Pension Benefit Guaranty Corporation PBGC. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1 and The Future of Pension Plan Funding and Disclosure Symposium, held July 14-15, 2005 in Washington, DC.

Description: This paper discusses the Total Career Benchmark Model, consistent with Retirement 20/20 principles, focuses on reconstructing and maintaining a consistent and reasonable sharing of risks and rewards amongst the four stakeholders: Individuals, Society, Employers and the Markets. Modern technology provides the necessary tools. A series of benchmarks are used for tax limits, target pensions, accrual to date etc. The self adjusting, consistent benchmarks under the TCB Model, means that all stakeholders speak the same language. Individuals and Employers can easily compare what they have to what they need – and more importantly can see how to accrue what is needed. An individual’s ability to tax shelter income over a career is not dependent on the design of any employer pension plan. All funds allocated to an individual remain the individual’s and are not used to subsidize another person – except for the inherent risk sharing of an annuity – by hidden transfers of value.

Description: 1993 SOA Annual Meeting, New York. This session offered a review of recent regulations, rulings, and proposed legislation affecting retirement plans. These include PBGC reform proposals and various IRS regulations.

Description: 1993 SOA Annual Meeting, New York. This session debated the merits of the PBGC concept. Topics discussed: 1. The administration's proposal to reform the PBGC and how the PBGC plans to go about it. 2. Is the PBGC in trouble?

Description: The panelists discuss recent developments, especially governmental laws and rules affecting the pension plans in the U.S. that are not being covered at other sessions. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: Presenters discuss recent developments, especially in the U.S., that are not being covered at other pension sessions. From the Record of the Society of Actuaries, Vol. 24, No. 2.

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: View the complete issue for the August 2014 Reinsurance News newsletter.

Description: This paper is a review of H R 10 establishing tax deferred retirement plans - Keogh Plans- for the self employed.