Description: This panel discussion, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on developments related to employer's accounting for pensions and other post-employment benefits.

Description: Panelists discuss: [1] latest trends in mortality and regulatory environment applicable to mortality tables, [2] turnover assumptions, and [3] Actuarial Standards of Practice [ASOPs] that apply to the choosing and setting of demographic assumptions. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 63PD of the San Francisco Spring Meeting.

Description: This session is about the philosophy and implications of investment income allocation for individual and group products, bases available for subdivision of investment income by line and within lines of business, applicability of new money rates to individual and group products, and regulatory restraints.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, led a discussion related to employer's accounting for pensions and other post-employment benefits. Topics included: 1. Present accounting rules and background in connection with pension plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements and the implication of their character for: a. Corporate liabilities and net worth h. Periodic charges to corporate income on account of pensions 4. Effect of actuarial gains and losses and the relationship of non-penslon post-retirement benefits to pensions, from an accounting viewpoint

Description: Panelists develop a framework for analyzing the diverse family of deferred recognition methods for assets under a pension plan. Using this framework, attendees learn how to assess the reasonableness of a method from both a client and a regulatory perspective – that qualify under IR Code Section 412[c][2][A] – including a case study of the evolution of smoothing methods used by a particular group of plan sponsors. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 76PD of the San Francisco Spring Meeting.

Description: Panelists discuss current pension issues and ways in which the modeling process can be used to assist plan sponsors in addressing those issues. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the considerations and factors in selecting an interest rate assumption for a pension plan, looking at the Employee Retirement Income Security Act, ‘ERISA,’ the Financial Accounting Standards Board, ‘FASB,’ current liability, the effect of Internal Revenue Service, ‘IRS’ audit guidelines and audit programs, and the effect of other assumptions. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3A.

Description: This panel discussion examines pension plan dynamics including social security integration, benefit and cost projections under dynamic assumptions, and best estimate limitations. From the 1977 Record of the Society of Actuaries, Vol.3 No.3.

Description: Presenters examine the current draft of the SOA Retirement Plans Experience Committee's work on a new mortality table and study based only on uninsured pension plan experience. From the Record of the Society of Actuaries, Vol. 25, No. 3.

Description: This panel discussion session focuses on the impact of double-digit inflation on pension plans including the impact on assumptions, design, prefunding of post-retirement indexing and prefunding of flat benefit plans. From Record of Society of Actuaries 1980, Vol. 6, No. 4.