Description: Discussion of the issues the PBGC was focusing on at the time including modeling issues, losses incurred and expected and changes in legislation desired by the PBGC to manage losses going forward.

Description: Discussion of the laws and regulations of the IRS, Department of Labor, and PBGC with regard to pension plans that are in effect but often overlooked by practitioners.

Description: From a session at a meeting of the Society of Actuaries held in Las Vegas, NV May 22-24, 2000 This session covers innovations in pension plan designs and participant options that are happening in a variety of settings.

Description: This article is about the need for changes in employee benefits and retirement. According to the author we have lost sight of the original goal: the encouragement of privately sponsored employee benefit programs so that workers and their families can live in dignity in retirement.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries and it highlights the following issues: What are the retirement needs of a population?, what are suitable methods of providing social insurance, private pensions,and savings?, what are the political, economic, and sociological implications of various solutions?, and what perspective on this problem does Canadian experience provide.

Description: The SOA conducted a study of uninsured pension plan mortality in response to The Retirement Protection Act of 1994 and to ensure that the Treasury Department would have current and thorough information available when it considers updating the mandatory mortality table to be used when when calculating Current Liabilities for pension plans. The purpose of this report is to provide actuaries with all of the significant findings of the study along with a full explanation of when and how these should be used in reviewing or setting mortality rates for specific plans.

Description: This panel discussion from the 1979 SOA Spring Meeting examines mergers and acquisitions from the perspective of the pension plans of the acquiring and acquired companies including financial and accounting considerations, the determination of the liability and design considerations.

Description: This article discusses the temporary waiver and how it provides only limited relief from the section 401a9 minimum distribution requirements.

Description: 1994 SOA Meeting, San Antonio. This session provided information on executive compensation plans in the US, with special emphasis on nonqualified deferred compensation programs. Topics included: 1. The growing importance of nonqualified deferred-compensation plans and the description of those plans typically used to supplement retirement income. 2. Issues relating to severance plans. 3. Deferred compensation via stock and other equity-type compensation.

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 the status of rules and regulations on nondiscrimination for pension plans, including the relevant subsections of the Internal Revenue Code, ‘IRC,’ sections 401 and 410, and proposed regulations. In general, to be nondiscriminatory, a plan may not unduly favor highly compensated employees. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.