Description: This session from the 1995 SOA Boston Meeting reviews one and five year returns in the stock and bond markets, fund expenses for retail funds versus insurance dedicated funds, revenue sharing arrangements between mutual funds and insurance companies, the suitability of a variable annuity, recent developments with the SEC and NASD and how arrangements are structured between insurance companies and investment companies. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the pitfalls of underwriting group pension funding contracts with significant interest guarantees. Insurance companies are faced with concerns in meeting solvency requirements, reducing surplus strain, and managing risk. Methods and procedures that companies are using in evaluating and monitoring risk and in matching assets with emerging liabilities are highlighted.

Description: This 1990 panel discussion is about the IRC Section 412 minimum contribution requirements and the IRC Section 404 maximum deductible contributions. Also discussed is a comparison of these U.S. contribution regulations with those of Canada and other countries including Australia, Brazil, Belgium, Japan, Mexico, South Africa, Switzerland and the U.K. From the Record of the Society of Actuaries Vol. 16, No. 4B.

Description: The presenters will provide an update on discount rates developed from the expected return on assets used in going concern pension funding. They will include recent research on discount rates being used for U.S. public sector plans, U.S. Multiple Employer Pension Plans, and Ontario and British Columbia plans. A discussion of the emerging regulatory framework in Canada and the U.S. and changes to ASOP 4 and 27 will also be covered. Components of discount rates such as expenses and margins (PfADs) will also be covered.

Description: This session discussion is about what constitutes an adequately funded plan? It depends on your viewpoint. The session examines adequate funding from four different perspectives. From Record of the Society of Actuaries Vol. 14, No. 1.

Description: This session discussion is about the minimum funding requirements and maximum deductible limits currently in effect, including full funding limitations and funding standard account determinations. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This sessions from the 1995 SOA Vancouver Meeting covers the pension actuary's role in the 'top fifty' process, the PBGC's annual list of those companies with the largest underfunding for guaranteed benefits. It also covers FAS87 and the 10k filing. From the Record of the Society of Actuaries, Vol. 21, No, 3a.

Description: This panel discussion from the 1977 Record of the SOA Vol.3 No. 3 involves plan design problems, technical aspects of handling the Funding Standard Account, and reporting and disclosure of individual policy pension trusts.

Description: Presented at June 1996 Spring Meeting. This session examines both the rules and practitioners' experience in implementing rules enacted with GATT: reportable events, PBGC notification of financial status, participant notification for underfunded plans.

Description: Panelists discuss recent developments in: Guaranteed Investment Contract [GIC] products, annuities for terminations of pension plans [terminal funding], settlement of obligations under Statement of Financial Accounting Standards No. 88 [FAS 88], and separate accounts and portfolio insurance. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.