Description: 1992 SOA Annual Meeting, Washington, D.C. This session addressed changes being seen and anticipated in the pension arena over the coming years. Topics discussed included: 1. An overview of some demographic and economic trends. 2. Cash-balance plans, and the trend from defined benefit to defined-contribution plans. 3. Nondiscrimination. 4. Canadian perspective.

Description: In light of the Executive Life insolvency, this panel discusses the current situation regarding insurance company guaranteed products and retirement plans. Also addressed is what the DOL, IRS, PBGC, Congress and the insurance industry have done. From the Record of the Society of Actuaries Vol. 18, No. 2.

Description: Presented at June 2002 Spring Meeting. This symposium provides new insights and dialogue between diverse disciplines as professionals discuss the ways the aging population and changing family structures are changing retirement.

Description: This session at the SOA 1990 Dallas Spring Meeting discusses the effects of a merger or acquisition on employee benefit programs from actuarial and legal viewpoints.

Description: Panelists provide: [1] a summary of legal issues and recent federal court cases regarding employee and retiree benefit plans, and [2] discussion of three research papers providing new thought and insight involving the perspective of many disciplines about the aging population and changing family structures in the U.S. and around the world. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 143TS of the San Francisco Spring Meeting.

Description: This session 29IF of the Las Vegas Spring Meeting discusses how we might better proceed in responding to ongoing items of interest. Furthermore, the workings of the Pension Committee are addressed and discussed along with new standards, partly driven by current governmental activity. From Record of Society of Actuaries, Volume 26, No. 1.

Description: 1994 SOA Meeting, San Antonio. This session covered single-premium group annuities under the following topics: 1. The evolution of the product and the market. 2. The forces that lead to annuitization. 3. Various annuity design choices for a plan sponsor. 4. Distribution process. 5. Proposed Retirement Protection Act of 1993. 6. The interest environment.

Description: This session will provide an update on the IRS small-plan audit program. Areas to be addressed include: The Tax Court trial scheduled for January 1992, resolutions program, audit guidelines usability and differentiating between a malpractice and difference of opinion.

Description: This teaching session focuses on the valuation of ancillary benefits for pension plans.

Description: This panel discussion looks at what a pension plan valuation report should contain and the valuation report as a consulting tool with the client/plan sponsor.