Description: This presentation from Session 34 of the SOA May 2004 Anaheim Spring Meeting discusses retirement plan governance- ERISA and Department of Labor requirements, the actuary’s role in aiding the plan sponsor, and pitfalls along the road to good governance. From the Record of the Society of Actuaries, Volume 30, No. 1.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the reaction of plan sponsors, how the requirements will affect pension expense and balance sheet liabilities, and how the disclosure requirements are being handled.

Description: Presented at October 1986 Annual Meeting. Reviews the major pension legislation in Canada and the United States in 1986, and its effect upon plans.

Description: Presenters discuss recent developments, especially in the U.S., that are not being covered at other pension sessions. From the Record of the Society of Actuaries, Vol. 24, No. 2.

Description: Discussion of the ways the volatility of the full funding limitation can be used as a consulting opportunity. Discussion of smoothing cash flow in the current regulatory environment and cash-flow forecasting in a volatile market.

Description: This is a panel discussion session on the effect of legislation on employee benefit structure. From Record of Society of Actuaries 1980, Vol. 6, No. 4.

Description: 2004 SOA Spring Meeting, Anaheim, CA. This session presented expert views on emerging issues that have technical and practical ramifications for plan sponsors, participants and/or advisers. It offered attendees an opportunity to gain a better understanding of the current retirement system's regulatory environment and how it has changed.

Description: This meeting session covered proposed amendments to valuation and nonforfeiture laws, which included a new mortality table and the dynamic interest rate concept, and the SEC's scrutiny of annuities and Guaranteed Investment Contracts.

Description: The panel discusses some of the major effects of the Retirement Protection Act of 1994 in areas other than funding. Topics include calculation of lump sums, section 415 limits, creation of the missing participants program, changes in the variable rate premium and elimination of the excise tax for some non deductible contributions. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: This was an address presented by John N. Erlenborn at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries on the next step of pension reform.