Description: This 1981 discussion session focuses on current U.S. pension topics. Among the current topics are inflation protection for pensioners, converting final pay plans to dollars per month and career pay plans, the funding of negotiated pension plans and Social Security integration.

Description: This presentation reviews the maximum contribution and benefit limitations, coping with top-heavy rules, comparability under Revenue Ruling 81-202 and design techniques to maximize tax deferrals. From Record of the Society of Actuaries Vol. 11, No. 1.

Description: Panel provides an analysis of legal and actuarial issues that must be considered when modifying an existing retirement program with a particular focus on ?nontraditional? plan designs. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: Oncoming demographic shifts, as well as economic trends, are forcing changes in the way people think about retirement. Many people are postponing retirement, phasing out their current positions, or moving to part time employment. From the Record of the Society of Actuaries, Volume 27, No. 1, Session 28PD

Description: This 1978 discussion session focuses on the impact on pension plan design due to: 1. The 1977 Amendments to the Social Security Act, 2. The Administration's proposal in regard to integration of private pension plan benefits with Social Security benefits, 3. The requirement to eliminate compulsory retirement prior to age 70, and 4. The U.S. Supreme Court decision in City of Los Angeles Department of Water and Power, et al. v. Manhart, et al. which held that an employer violates Title VII of the Civil Rights Act of 1964 when it requires women to contribute more than men to a pension fund in order to receive the same level of benefits.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss cash balance pension plans, including their design, qualification, integration with Social Security, receptivity by participants, funding, and transition from conventional defined benefit plans. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

Description: This session discussion is about the effect of the Tax Reform Act of 1986 and proposed regulations on Section 401L. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This session at the SOA 1990 Dallas Spring Meeting discusses the design and implementation of employee benefits from the viewpoints of a consultant, a corporate client, an insurance company, and also from a collective bargaining perspective.

Description: This session discussion is about setting retirement income goals and the ability meet them through various plans. From Record of the Society of Actuaries Vol. 13, No. 4B.

Description: This panel has an open discussion on whether pension plans are meeting anyone's needs. They specifically discuss what the needs are, who needs coverage, how much coverage is needed, when do these needs begin, who should decide what the needs are and who should provide for the needs.