Description: This report, by the Committee on Nonforfeiture and Valuation Mortality Problems, resulted from a request by the NAIC to develop non sex distinct mortality rates in light of a recent court decision prohibiting sex distinct mortality in determining benefits derived from defined contribution pension plans. Also included is the ‘February 7, 1984, Report of the Society of Actuaries Committee on Nonforfeiture and Valuation Mortality Problems - Individual Life Insurance and Annuities Blended Selection Factors for Blended 1980 CSO Tables,’ which describes the subsequent determination of select factors, and discussion of two letters the Committee received. From the 1985 Transactions Vol. 37.

Description: Article Book Review by Ray in The Actuary, January 1979, Volume 13, Number 1

Description: Presented at October 1996 Annual Meeting. Accruals in nonqualified retirement plans have become subject to FICA taxation. In this session, IRS rules are discussed in detail with emphasis on options available for good faith years through 1996 and final regulation years starting in 1997.

Description: Article The Manhart Case by Webster, September 1978, Volume 12, Number 7

Description: Provides some background on the new regulation, 'The Administrative Measures on Enterprise Annuity Fund', and comments on key issues this poses for corporate pension plans.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists review current pension issues and recently published or expected regulations. Topics include funding issues, nondiscrimination rules, and small plan audits by the Internal Revenue Service. From the Record of Society of Actuaries, Volume 17, No. 4A.

Description: Presented at June 1996 Spring Meeting. This session addresses current issues pertaining to employers who sponsor Internal Revenue Code 'IRC' 403b and 457 plans for nonprofits, including: participation, contributions, nondiscriminatory testing, distributions, and maximum exclusion allowance.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the reaction of plan sponsors, how the requirements will affect pension expense and balance sheet liabilities, and how the disclosure requirements are being handled.

Description: This article provides an update on Department of Labor's fiduciary regulation for retirement plans/investors focusing on a July 2017 request for information.

Description: Presented at October 1986 Annual Meeting. Reviews the major pension legislation in Canada and the United States in 1986, and its effect upon plans.