Description: This is a report of the Society of Actuaries Committee on Pensions that was initially undertaken as an effort to assist the Committee on Actuarial Principles and Practices in Connection with Pension Plans of the American Academy of Actuaries with respect to recommendations it had been preparing. This report was prepared in an effort to promote better understanding of pension terminology. The Committee anticipates that additional work will be needed to coordinate this effort with regulatory efforts prompted by the pension reform act. It is hoped that a further list of terms reflecting specific words used in ERISA can be prepared, with pertinent definitions along with references to clarifying expressions suggested by the Committee where appropriate. From Transactions of Society of Actuaries 1976, Vol. 28.

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.

Description: This discussion examines rates for group annuities and new developments in the pension field with respect to the equity annuity and the cost-of-living annuity. From Transactions of Society of Actauries 1959, Vol. 11, No. 31.

Description: This is a discussion about the professional status of consulting actuaries.

Description: This discussion looks at rising interest rates since the use of the 1941 CSO Table and the considerations in determining interest rates for premiums and reserves under the 1958 CSO, and changes in the handling of taxes due to the new federal income tax laws in life and pension plans.