Description: This session discussion is about issues facing small plans today, do small plans still exist, do defined-benefit plans still serve the objectives of small plan sponsors, target-benefit plans versus age-related and profit-sharing plans.

Description: 1992 SOA Annual Meeting, Washington, D.C. This session reviewed IRS rulings, regulations and announcements pertaining to pensions which were issued in 1991-1992. Specific areas addressed included: 1. Distribution tables. 2. Non-discrimination regulations. 3. Determination of highly compensated employees. 4. Determination letter program. 5. Rollovers. 6. Distributions. 7. Cash balance plans. 8. New directions in the examination program.

Description: This presentation from Session 34 of the SOA May 2004 Anaheim Spring Meeting discusses retirement plan governance- ERISA and Department of Labor requirements, the actuary’s role in aiding the plan sponsor, and pitfalls along the road to good governance. From the Record of the Society of Actuaries, Volume 30, No. 1.

Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Digest of Informal Discussion’ addresses current developments and proposals with respect to Social Security legislation in the United States and Canada, and individual retirement legislation.

Description: Defined benefit plans have been disappearing from the private sector retirement program landscape. 401k Plans that have taken their place are not designed to provide retiree lifetime income. Individuals seldom work for a single employer and thus have many retirement accounts spread about. This commentary discusses an alternative approach to providing retirement income a voluntary basis in a vehicle that is decoupled from employers.

Description: The following topics were discussed at concurrent sessions: 1. Personal Security in the 1970's- United States and Canada, 2. Adjusted earnings for life companies, 3. Pension funding, 4. What about these younger actuaries?, 5. Sources of statistical information for actuaries, 6. Variable life insurance, 7. Models and decision techniques, and 8. Role of the actuary in expense control. From Transactions of Society of Actuaries 1970, Vol 22, Pt. 2, No. 63.

Description: Presented at October 1996 Annual Meeting. The panel will discuss retirement benefit-related legal developments of recent months, including statutes, court cases and guidance provided by the IRS, PBGC and DOL.

Description: A new occupational, or corporate, pension law the, Employee Retirement Security Act or “ERSA”, was passed by the Republic of Korea National Assembly on Dec. 29, 2004. It will allow for private sector defined benefit and defined contribution pension plans for the first time in the world’s 10th largest economy.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It addresses the following issues: enrollment of actuaries, actuary on behalf of participants, the actuary as fiduciary, personal liability and liability insurance, conflicts of interest, and professional conduct. 1975 Record, Vol.1, No.3

Description: This is an open forum discussion is about: 1. The IRC Section 410b minimum coverage rules and average benefits percentage test, and 2. The IRC Section 401a4 non-discrimination rules for determining the comparability of benefits provided to highly compensated and non-highly compensated employees. From the Record of the Society of Actuaries Vol. 16, No. 4B.