Description: A response to the comments on the paper.

Description: Recent studies have suggested that teachers would be better off with DC or Cash Balance plans than with DB. Detailed data from CalSTRS support the opposite.

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: Participation requirements, minimum vesting standards, joint and survivor annuity benefits, maximum limitations, special problems under offset plans, & impact on defined benefit vs. defined contribution plans. 1975 Record, Vol.1, No.3

Description: 1993 SOA Spring Meeting, San Diego. This session discussed cash-balance pension plans, design variations, rate of interest credit, IRC section 417e problems, and transition from traditional defined-benefit plans.

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: This session from the 1984 SOA Atlanta Meeting covers the long-term future of retirement programs including trends in plan design, changing patterns in the work force, impact of regulation and the role of Social Security.

Description: Discussion of the ways the volatility of the full funding limitation can be used as a consulting opportunity. Discussion of smoothing cash flow in the current regulatory environment and cash-flow forecasting in a volatile market.

Description: This article discusses the non-qualified market opportunities presented by the new limitations imposed on qualified pension plans.

Description: Presented at April 1986 Spring Meeting. Addresses whether the newly imposed defined benefit pension guidelines are actuarially sound, is the IRS properly equipped to administer the guidelines, what are the professional implications of not complying with the guidelines and how have differences been resolved.

Description: 1993 SOA Spring Meeting, San Diego. This session was about the effectiveness of the 1987 minimum funding changes and the tools that PBGC used in the legislative development process.