Description: This session discussion is about the effect of the Tax Reform Act of 1986 and proposed regulations on Section 401L. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This session at the SOA 1990 Dallas Spring Meeting discusses the design and implementation of employee benefits from the viewpoints of a consultant, a corporate client, an insurance company, and also from a collective bargaining perspective.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss cash balance pension plans, including their design, qualification, integration with Social Security, receptivity by participants, funding, and transition from conventional defined benefit plans. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

Description: This 1978 discussion session focuses on the impact on pension plan design due to: 1. The 1977 Amendments to the Social Security Act, 2. The Administration's proposal in regard to integration of private pension plan benefits with Social Security benefits, 3. The requirement to eliminate compulsory retirement prior to age 70, and 4. The U.S. Supreme Court decision in City of Los Angeles Department of Water and Power, et al. v. Manhart, et al. which held that an employer violates Title VII of the Civil Rights Act of 1964 when it requires women to contribute more than men to a pension fund in order to receive the same level of benefits.

Description: This is a discussion about retirement plans and the treasury regulations involved. From Transactions of Society of Actuaries 1963, Vol. 15 Pt. 2

Description: This session discussion is about setting retirement income goals and the ability meet them through various plans. From Record of the Society of Actuaries Vol. 13, No. 4B.

Description: This panel has an open discussion on whether pension plans are meeting anyone's needs. They specifically discuss what the needs are, who needs coverage, how much coverage is needed, when do these needs begin, who should decide what the needs are and who should provide for the needs.

Description: This 1981 discussion session is about pension reform in Canada from three different perspectives- From the government point of view, from the point of view of private plan sponsors, and from the point of view of financial institutions.

Description: Discussions from 2 regional meetings of the Society of Actuaries- in Philadelphia and Kansas City concerning 1. the types of options that are provided for retirement under pension plans, the extent to which profit sharing plans are being used to supplement pension plans and 3. the need for nonparticipating group annuity rates.

Description: This is a discussion about steps that have been taken to revise or supplement company retirement plan benefits to recognize higher salary scales and living costs currently prevailing with respect to: 1. recently or currently retiring employees, and 2. long range future retirements. From Transactions of Society of Actuaries 1951, Vol. 3, No. 6.