Description: Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting standards (US GAAP and IFRS), review recent developments and address whether or not the current standards adequately serve stakeholders such as plan participants, investors, management and regulators.

Description: The importance of financial wellness has been increasingly recognized in the last few years. More organizations are sponsoring programs to assist people in different stages of their life.

Description: In this session, attendees will learn about the state of the developing reinsurance market for Pension Risk Transfer/Group Annuities in the United States. Discover fundamentals of the primary (group annuity) market and evaluate market forces influencing the lack of significant reinsurance volume of the same nature. This will include a compare and contrast to the PRT and PRT reinsurance markets in other regions that have seen material secondary market volume (such as the UK).

Description: Technology is transforming the retirement space and more changes are expected in the future. Join a panel of experts to discuss what are the opportunities, trends and challenges associated with new technologies in the retirement landscape and how it is expected to impact consumers, if we can enable their successful integration.

Description: This discussion examines non-traditional pension plan terminations, particularly those plans which have a reversion of assets. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: This session discussion is about the current syllabus, the ideal syllabus and how do we get the current to the ideal. From Record of the Society of Actuaries Vol. 11, No. 4A.

Description: The objective of this forum was to bring together basic factual material and to discover a good cross section of actuarial thinking in this field. From Transactions of Society of Actuaries 1950, Vol. 2, No. 2.

Description: This discussion at the SOA 1990 Dallas Spring Meeting is about small pension plans and issues unique to them including plan design, funding and IRS audits.

Description: This presentation discusses the income taxes and excise taxes that may apply to individuals receiving benefits from qualified pension plans. Also discussed are methods of deferring taxes and nonqualified plans. From the Record of the Society of Actuaries Vol. 17, No. 3A.

Description: This session discussion will review rulings, regulations and announcements which have been issued in the last year. This is intended to be an overview and not a detailed analysis. Focus is on pension plans.