Description: This session discusses current trends in retirement decision making, retirement incentives, the impact of conditions in the local and national economy on a person's decision to retire. From the Record of the Society of Actuaries, Volume 27, No. 1, Session

Description: The focus of the information presented was an update on ERISA issues including: Enrolled Actuary status, valuation and certification problems, compliance procedures and practices, relationships with other professionals, and a number of additional ERISA related topics. From the Record of the Society of Actuaries, 1976 Vol. 2 NO. 2

Description: This session discussion is about review of recent and pending legislation affecting pensions in Canada and the United States, restructuring of Canadian and U.S. pension plans as a consequence of tax reform and other pension legislation. From Record of the Society of Actuaries Vol. 13, No. 4A.

Description: This session at the SOA 1990 Annual Meeting looks at the outlook over the next 10 years of employee benefits. The effect on the role of the actuary is discussed.

Description: 1993 SOA Spring Meeting, San Diego. This session is a review of recent regulations, rulings, proposals, court decisions and happenings affecting pension practicioners.

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: 1993 SOA Spring Meeting, San Diego. This session discussion is about FAS 106 valuations, issues, assumptions, data, per capita claims before versus after age 65 and transition strategies. Topics addressed: 1. Issues and assumptions. 2. Data. 3. Per capita claim cost before versus after age 65. 4. Transition strategies.

Description: 1993 SOA Spring Meeting, San Diego. This session is about current income replacement ratios for retirement planning. How much is enough? How should post-retirement health care benefits be reflected?

Description: This session discussion is about eligibility, coverage , participation rules under TRA 86, review and effects of the proposed Reg. 1.401a2b and Reg. 1.410b. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This panel discussion, which occurred at the October 1982 Society of Actuaries Annual Meeting in Washington D.C., presented a discussion on the integration of pension plans with Social Security. The discussion included: Current integration requirements - what is and what might be, problems with the current rules - need for change, or not the recent proposal by Congress to redesign integration rules, practitioners' proposals to revise integration rules - in light of recent activity in Congress, and the next steps - better or worse?