Description: This discussion is about how plan sponsors and actuaries deal with the newly permitted disparity regulations and Section 401a4. From Record of Society of Actuaries Vol. 16, No. 1.

Description: This session from the 1995 SOA Vancouver Meeting discusses recent economic developments leading many companies to reduce their workforce, examines the impact of this activity on the pension plan, nondiscrimination rules and explores design options that have been used in conjunction with downsizing. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: This presentation addresses questions and provides information that will help you when acquisitions, divestitures, downsizing and re-engineering affect clients. From Record of Society of Actuaries, Vol. 23, No. 1.

Description: This session discussion is an overview of pension issues and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and plan design issues. From Record of the Society of Actuaries Vol. 14, No. .

Description: This session was presented at the June 1980 SOA meeting in San Diego. The session outlined principles of pension plan design with emphasis on small 1-49 lives United States plans. Topics covered included: 1. Types of plans available 2. Considerations of corporate objectives and financial capabilities 3. Factors affecting normal retirement benefits, and 4. Ancillary benefit provisions. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: Presented at June 1985 Spring Meeting. This session discussion is about corporate benefit function in a multinational corporation, design considerations in overseas programs, financing of non-North American benefit programs, special problems, recent significant legislative developments outside North America.

Description: Presented at the April 1986 Spring Meeting. This session discussion is about the current issues other than those relating to the Tax Equity and Fiscal Responsibility Act 'TEFRA' of 1982, the Deficit Reduction Act 'DEFRA' of 1984 and the Retirement Equity Act 'REA' of 1984.

Description: Panelists discuss various features included in today's executive compensation plans, such as Rabbi trusts and supplemental executive retirement plans [SERPs]. Tax considerations also are discussed. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.

Description: This session from the 1984 SOA Atlanta Meeting covers the reasons sponsors implement cafeteria plans, basic design options, measuring experience, the cost of options and the pros and cons of cafeteria plans.

Description: This session from the 1984 SOA Toronto Meeting discusses adding elements of flexibility to a conventional employee benefits program, flexible spending accounts and integrating a 401k plan into a flexible benefits program. Record of the Society of Actuaries Vol. 10, No. 4A