Description: This article reviews the responsibilities undertaken by Enrolled Actuary and highlights compliance concerns. From Pension Section News, April 1998, Issue No. 36.

Description: This article outlines the 2001 IRC, PBGC, Federal Income Tax, Social Security, and Medicare Amounts

Description: This article provides insights from the 2017 PSCA annual meeting and the Pension Research Council symposium on current pension system issues and solutions.

Description: This paper examines the history and current problems of the Pension Benefit Guaranty Corporation PBGC. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: Expert discussion of several previous papers. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: On October 16, 1974, the Congress overrode the Presidential veto of H.R. 15301 The Railroad Retirement Act of 1974, a bill to restructure the railroad retirement system which was based on proposals made jointly by railroad management and labor. H.R. 15301 now P.L. 93-445 embodies some far reaching changes which are mainly directed toward relieving the difficult financial situation of the railroad retirement system.

Description: This session discussion is about the national retirement income policy. From Record of Society of Actuaries Vol. 16, No. 1.

Description: This 1980 panel discussion is about the IRS, Department of Labor, and PBGC rulings and regulations which have been issued in the last six months. It includes a status report on what's out and what's due, and also discusses how practitioners are handling the new guidance. From the Record of Society of Actuaries Vol. 16, No. 4B

Description: This presentation discusses the ways actuaries have dealt with regulations under Internal Revenue Code 401a4 which prescribes tests that are required to be completed by qualified retirement plans to ensure that plan benefits/contributions do not discriminate in favor of officers, shareholders, or highly compensated employees. From Record of Society of Actuaries Vol. 17, No. 3.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists review current pension issues and recently published or expected regulations. Topics include funding issues, nondiscrimination rules, and small plan audits by the Internal Revenue Service. From the Record of Society of Actuaries, Volume 17, No. 4A.