Description: Presented at October 1996 Annual Meeting. This panel reviews asset valuation methods in use for retirement plans, pros and cons of each method, how to relate with actuarial assumption and solvency position, tracking with market value, and dealing with new asset categories.

Description: Presented at October 1985 Annual Meeting. Discusses the current expected mortality rate of defined benefit plans, what changes in this mortality rate are likely, will defined benefit plans be replaced by other programs requiring actuarial expertise, will retraining of actuaries be necessary, what we can learn from other places and other times.

Description: This session will highlight the mortality experience of a large set of private pension plans in the United States for experience years 2010-2014.

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 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: This session discussion is about practices and procedures in the termination of pension plans, PBGC requirements and effect of new regulatory requirements on plan terminations. From Record of the Society of Actuaries Vol. 14, No. 4A.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the future, if any, of defined-benefit pension plans, and whether they have been “legislated” out of existence, in particular the role of the Internal Revenue Service as the primary regulator of pension plans. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: This teaching session focuses on the IRS and PBGC requirements for terminating a defined benefit plan, both with and without sufficient plan assets. It also looks at alternatives to plan termination, such as plan freeze and plan merger. From the Record of the Society of Actuaries Vol. 5, No. 4.

Description: 2004 SOA Spring Meeting, Anaheim, CA. This session presented expert views on emerging issues that have technical and practical ramifications for plan sponsors, participants and/or advisers. It offered attendees an opportunity to gain a better understanding of the current retirement system's regulatory environment and how it has changed.

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.