Description: Panel discusses the elimination of Code Section 415e and how this will affect small defined-benefit pension plans. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: 2004 SOA Spring Meeting, Anaheim, CA. This session presented expert views on emerging issues that have technical and practical ramifications for plan sponsors, participants and/or advisers. It offered attendees an opportunity to gain a better understanding of the current retirement system's regulatory environment and how it has changed.

Description: In this article the SOA president discusses the SOA’s professional interest sections and how they collaborate in a number of ways — they produce webcasts, research, and networking opportunities, they reach out to local actuarial clubs, and our International Section works with local actuarial groups worldwide through its ambassador program.

Description: This article covers subjects discussed at the 2011 Living To 100 Symposium. Included were the real potential of a material extension of life and economic challenges associated such an occurrence.

Description: Discussion of the laws and regulations of the IRS, Department of Labor, and PBGC with regard to pension plans that are in effect but often overlooked by practitioners.

Description: This session from the 2003 SOA Spring Meeting discusses the PBGC's current financial status and its outlook for the future. Issues discussed include shutdown benefits, 4010 filings, floor-offset plans and PBGC variable premiums that have been impacted by current economic conditions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 34pd.

Description: Discusses plan design and funding issues – for small and large plans – arising from changes to the Section 415 limits, including: transition rules, adjustments to the $90,000 limit, combined-plan limits, top-heavy plans, and problem-solving. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.

Description: This session at a SOA 1990 Spring Meeting is about the nondiscrimination regulations in employee benefit plans as defined by the Internal Revenue Code and how consultants have advised their clients to comply.

Description: In this article, Society of Actuaries President, Donald J. Segal, discusses two topics: the importance of voting for a bylaws change that streamlines the U.S. actuarial profession’s disciplinary process, and what the SOA is doing to better serve actuarial clubs.

Description: Presented at June 2002 Spring Meeting. Panelists discuss current understanding of interest rate issues in pension plans, recent regulatory changes, adaptation to these changes and possible direction of additional legislation.