Description: Can our pension system provide people with their preretirement standard of living over the next century? How robust is the retirement system? What happens if there are Social Security cuts, early retirements, increased life expectancy, negative population growth, high inflation, and unfavorable investment experiences? This session examines the entire U.S. retirement system, including private and public pension plans, Social Security and personal savings. It shows how much retirement income can be provided by each component over the next century. From the Record of the Society of Actuaries Vol. 20, No. 3A.

Description: This panel discussion, which occurred at the October 1982 Society of Actuaries Annual Meeting in Washington D.C., presented information on the implementation of the 1980 amendments to the Standard Valuation Law. Topics included:1. Status of Enactment, 2. Guidelines For Interpretation, 3. Model Regulations including indeterminate premium plans, indexed plans and universal life., and 4. Computer Specifications for reserves and nonforfeiture values using the 1980 CSO Tables. From Record of Society of Actuaries, Vol. 8, No. 4.

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 discussion is about annuities, surrender charges, expense management, asset management and market value adjustments. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This session at the SOA 1990 San Francisco Spring Meeting is about modeling investments including the relationship to pricing, modeling techniques, scenario creation, and modeling of collaterized mortgage obligations [CMO].

Description: Presented at October 1985 Annual Meeting. Discusses how much of the sex mortality differential is due to smoking habits, how convincing are existing studies, what do worldwide trends in mortality suggest about the effects of smoking and on mortality, how well do insurers classify the smoking risk, and the United States Life Tables for 1979-81 paper by Myers and Bayo.

Description: This session takes a different approach than the similarly named session at the Spring 1988 Meeting. Here, panelists: [1] provide a 'Corporate Planning 101' background, [2] discuss planning surplus, and [3] discuss implementation challenges. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4A.

Description: This session explores the potential cash-flow and financial accounting implications of the equity market decline. The discussion focuses on ways to present these results to clients and asset/liability matching techniques that can be used to dampen the significance of this change. From the Record of the Society of Actuaries, Volume 28, No. 2, Session 61pd.

Description: Panelists develop a framework for analyzing the diverse family of deferred recognition methods for assets under a pension plan. Using this framework, attendees learn how to assess the reasonableness of a method from both a client and a regulatory perspective – that qualify under IR Code Section 412[c][2][A] – including a case study of the evolution of smoothing methods used by a particular group of plan sponsors. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 76PD of the San Francisco Spring Meeting.

Description: This panel discussion takes an in depth look at SOA and Academy committee proposals on actuarial principles and practices with respect to setting dividends for participating insurance. Discussion centered on equity in distributing surplus and appropriate methods and assumptions.