Description: This presentation discusses Pension benefits as an asset from the plan participant's point of view: degree of risk to the participant in meeting retirement income objectives, impact of legislative changes, Financial Accounting Standards, Board FASB reporting requirements, plan termination liabilities and other factors on the relative roles of defined benefit and defined contribution plans, trends in plan design, investment choices in defined contribution plans, implications with Social Security, Employee Retirement Income Security Act ERISA, 401k plans. From Record of the Society of Actuaries Vol. 10, No. 3.

Description: This is a discussion about employee benefit plans after retirement. The following questions are addressed: 1. To what extent are death benefits and medical benefits for employees and dependents kept in force after the employee retires?, 2. Where there is a continuation of such benefits for a retired employee or his dependent, what special problems can result from remarriage or reemployment, or in the event of the enactment of a federal plan?, 3. What methods of paying for or funding such costs are used?, and 4. What are the tax implications to both the employee and employer of the various approaches? Also discussed are insured vs. non-insured plans and valuation standards for pension plans. From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2

Description: This session from the 1984 SOA Atlanta Meeting is about the FASB's preliminary views on pension accounting issues and the shortcomings of the views from the actuarial perspective.

Description: This discussion is about retirement plans and interest assumptions in valuation of pension plans. From Transactions of Society of Actuaries 1962 Vol. 14 pt 2

Description: Panelists examine the basic structure and current actuarial issues relating to multi-employer pension plans, including the interface of the collective bargaining environment and the operations of the plan and trust under the Taft-Hartley Act. From the Record of the Society of Actuaries, Vol. 25, No. 3.

Description: The general theme of discussion was pension plan funding and cost. The specific topics discussed included: impact of ERISA on corporate funding strategies, ethical considerations involved in deciding how to address inflation in pension plan costs, actuarial cash flow projections, actuarial role in evaluating alternative investment strategies, effect of ERISA's imposed Funding Standard Account, and discussion of the paper titled Introduction to Dynamics of Pension Funding. From the Record of the Society of Actuaries, 1976 Vol.2 No. 1

Description: A presentation of various views on establishing principles and practices for pension plan construction and valuation, in light of the passage of the Pension Reform Act. Presented at the Spring 1975 Meeting in Los Angeles.