Description: This session from the 1983 SOA Vancouver Meeting looks at the use of variable economic assumptions for pension plans including variable investment returns, variable pay increase assumptions and the amortization of the unfunded actuarial liability. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: This session from the 2003 SOA Spring Meeting discusses the PBGC's current financial status and its outlook for the future. Issues discussed include shutdown benefits, 4010 filings, floor-offset plans and PBGC variable premiums that have been impacted by current economic conditions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 34pd.

Description: This panel discussion session focuses on the financial security of retirees including examining the role of personal savings in meeting the financial security needs of retirees. From Record of Society of Actuaries 1980, Vol. 6, No. 4.

Description: 1994 SOA Meeting, San Antonio. This session covered the SEC letter on FAS 87, discount rates analyzing the current yield curve, matching bond portfolios to benefit payments, selection of salary scale, selection of return on assets, update on ASB proposed standards, and the relationship, if any, of funding assumptions to accounting assumptions.

Description: This meeting session was conducted at the SOA's 1976 Spring Meeting in Houston. The topic was an ERISA update related to insured pension plans. Topics presented included: value of Enrolled Actuary vs. FSA, the American Academy of Actuaries position on the EA vs FSA, funding assumptions, actuarial certifications, and special valuation problems.

Description: This session discussion was a primer on hybird pension plans, in particular cash balance plans and age weighted profit sharing plans. Included nondiscrimination issues, IRS issues and communication about the plans to participants.

Description: 1993 SOA Spring Meeting, San Diego. This session was about the effectiveness of the 1987 minimum funding changes and the tools that PBGC used in the legislative development process.

Description: This presentation session at the SOA's 1976 Houston Spring Meeting covered pension funding vehicles. The discussion included choice of vehicle Individual Policy, Deposit Administration, IPG, Self-Funding and Split-Funding, Investment Mix, Insurance Company versus Corporate Trustees and Outside Investment Advisers, Approaches to Plan Termination, and Small Plan considerations.

Description: Presented at April 1986 Spring Meeting. Addresses whether the newly imposed defined benefit pension guidelines are actuarially sound, is the IRS properly equipped to administer the guidelines, what are the professional implications of not complying with the guidelines and how have differences been resolved.

Description: This session from the 1995 SOA Vancouver Meeting focuses on the equation of balance and how different pieces of the funding standard account FSA and the unfunded accrued liability UAL are tied together. It also looks at the charges and credits that flow through the FSA from the General Agreement on Terriffs and Trades 'GATT'. From the Record of the Society of Actuaries, Vol. 21, No. 3b.