Description: This panel discussion examines pension plan dynamics including social security integration, benefit and cost projections under dynamic assumptions, and best estimate limitations. From the 1977 Record of the Society of Actuaries, Vol.3 No.3.

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

Description: Panelists discuss the retirement income needs of employees and how those needs are being met by existing and evolving retirement programs. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: This presentation reviews the maximum contribution and benefit limitations, coping with top-heavy rules, comparability under Revenue Ruling 81-202 and design techniques to maximize tax deferrals. From Record of the Society of Actuaries Vol. 11, No. 1.

Description: Speakers review current trends in phased and partial retirement, benefit design issues surrounding phased retirement and deferred retirement option programs DROPs. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 87pd.

Description: This presentation is a concurrent session from the joint Society of Actuaries/Casualty Actuarial Society Meeting held April 10-11, 1978 in New York City. The panelists discuss a range of topics dealing with risk classification, including retirement benefit plan design considerations, the implications of the federal equal pay act and federal civil rights act, court decisions, possible effects of extension of age discrimination laws, and use of unisex tables, annuity contracts, the impact on health and disability insurance of pregnancy legislation in court decisions, and handicapped person legislation and regulations. Workmen's Compensation, individual life, and individual property and casualty coverages are also discussed. The panelists ask whether the Society of Actuaries and Casualty Actuarial Society should be doing more research. Discussion from Participants is included. From the Record of Society of Actuaries, Volume 4, No. 1.

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: This is a discussion about pension plan design and mechanics including: 1. Adjustment of pension benefits for inflation, 2. Major revisions or plan terminations, 3. Development of group pension contracts, and 4. Design problems of negotiated plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 55.

Description: This presentation is a concurrent session from the 1980 Meeting of the Society of Actuaries, held May 29-30 in Minneapolis. The panelists discuss the nature of current criticisms of risk classification practices, implications of recent court decisions - Manhart and TIAA-CREF, and the potential adverse implications of eliminating some common classification variables. Discussion from participants is included. From the Record of Society of Actuaries, Volume 6, No. 2.

Description: This session is about portability of pensions. From Record of Society of Actuaries Vol. 20, No. 1.