Description: Discussion of GAAP accounting for post employment benefits and FAS 106.

Description: 1992 SOA Regional Meeting, Chicago. This session was about the impact of pension plan design on investment strategy. The speakers covered a broad philosophical basis, the nuts and bolts of particular pension plan provisions in a defined-benefit area, and executive benefits.

Description: 1993 SOA Annual Meeting, New York. This session offered a review of recent regulations, rulings, and proposed legislation affecting retirement plans. These include PBGC reform proposals and various IRS regulations.

Description: 1993 SOA Annual Meeting, New York. This session debated the merits of the PBGC concept. Topics discussed: 1. The administration's proposal to reform the PBGC and how the PBGC plans to go about it. 2. Is the PBGC in trouble?

Description: This session from the 1995 SOA Vancouver Meeting examines the programs for plan correction such as administrative policy regarding sanctions program 'APRS', the voluntary compliance resolution VCR program and closing agreement program CAP of the IRS. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: Panelists will debate the issues involved, the conflicts, and the driving factors behind the replacement of defined benefit plans with defined contribution plans. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: This is a discussion on Supplemental Executive Retirement Plans SERPs. The regulations involved are addressed as well as the complexities of designing and administering SERPs. From Record of Society of Actuaries, Vol. 22, No. 2.

Description: The panelists discuss recent developments, especially governmental laws and rules affecting the pension plans in the U.S. that are not being covered at other sessions. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: Panelists at this session of the SOA 1997 Washington, DC Annual Meeting discuss pension plan tax strategies in light of recent tax law changes.

Description: This is a panel discussion about H.R. 10 pension plans, i.e., tax deferred retirement savings plans for the owners of an unincorporated business and its employees. The following questions are addressed: To what extent is coverage under H.R. 10 being provided under individual policies and under group contracts? What problems are presented in each approach? If special plans are used, what provisions must be included? If normal contracts are used, what modifications or endorsements must be made? What plans are generally used? If split-funding is not used with normal contracts, how are increases in contributions handled? To what extent are trust or custodial accounts being used? From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2.