Description: This is a presentation on the design of integrated retirement plans. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: This meeting session, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a panel discussion that focused on retirement age issues, trends and assumptions related to pension plans. Also a discussion of factors that affect early retirement elections

Description: This session from the 1983 SOA Hollwood, Florida Meeting discusses early retirement incetive programs otherwise known as open windows or golden parachutes. It reviews the purpose of these programs, the window period, the benefits, advantages and disadvantages, the accounting issues and the implementation of an actual program.

Description: Panel provides an analysis of legal and actuarial issues which must be considered when modifying an existing retirement program, including the new hybrid plan designs. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: Rapid and steady inflation has eroded the value of pensions for retired persons. Coping with the effects of inflation has been a major problem for retirement systems today. This 1981 discussion session focuses on inflation issues and retirement plans in the United States and Canada.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, presented a discussion on retirement age issues, trends, and assumptions related to pension plans. Also a discussion of factors that affect early retirement elections. Includes discussion of: I. Trends in experience, especially as they may be influenced by: a. Changes in Social Security b. Government regulation, such as Age Discrimination in Employment Act c. Early retirement incentives, such as bonuses or subsidized early retirement factors and d. Cost-of-living supplements to retirees. 2. Plan design for early and postponed retirement. 3. Effects of deferred retirement on actuarial costs. 4. Trends in actuarial assumptions Detailed historical data on UAW, teachers, and Bell company employees' retirement trends is presented.

Description: Summary: Panelists discuss considerations in the design of retirement programs in the United States and Canada. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: Panelists discuss programs that provide retirement benefits for executives in the United States and Canada, including the pros and cons of available financing vehicles SERPs and the impact of governmental requirements and proposals. From the Record of the Society of Actuaries, Volume 29, No. 3, Session 114pd.

Description: Defined contribution DC plans are often touted as being far easier for employees to understand than defined benefit DB plans. This may be true during the accumulation phase, but it is not necessarily so at retirement. Many DC plan members have little understanding of converting their DC account balances into income streams at retirement. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 120pd.

Description: This panel discussion session focuses on the impact of double-digit inflation on pension plans including the impact on assumptions, design, prefunding of post-retirement indexing and prefunding of flat benefit plans. From Record of Society of Actuaries 1980, Vol. 6, No. 4.