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 discussion is about issues facing small plans today, do small plans still exist, do defined-benefit plans still serve the objectives of small plan sponsors, target-benefit plans versus age-related and profit-sharing plans.

Description: Discussion of bankruptcy and the implications for benefit plans, the obligations, collectively bargained benefits. Specific discussion of the LTV case.

Description: 1993 SOA Spring Meeting, San Diego. This session discussion is about FAS 106 valuations, issues, assumptions, data, per capita claims before versus after age 65 and transition strategies. Topics addressed: 1. Issues and assumptions. 2. Data. 3. Per capita claim cost before versus after age 65. 4. Transition strategies.

Description: 1993 SOA Spring Meeting, San Diego. This session is about current income replacement ratios for retirement planning. How much is enough? How should post-retirement health care benefits be reflected?

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

Description: This presentation covers Coping with the Federal Deficit related legislation, Unisex and Pension Equity and Surplus Plan Terminations. Record of the Society of Actuaries Vol. 10, No. 2.

Description: This is a panel discussion on immunized and dedicated portfolios for pension funds.

Description: This panel discussion, which occurred at the October 1982 Society of Actuaries Annual Meeting in Washington D.C., presented a discussion on the integration of pension plans with Social Security. The discussion included: Current integration requirements - what is and what might be, problems with the current rules - need for change, or not the recent proposal by Congress to redesign integration rules, practitioners' proposals to revise integration rules - in light of recent activity in Congress, and the next steps - better or worse?

Description: Presented at April 1985 Spring Meeting. This session discussed changes in: Demographics and workforce composition, Lifestyles and attitudes, Cafeteria benefit programs, Defined contribution retirement plans, Health care.