Description: Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a deferred-annuity contract when determining the amount includible in income on conversion of a traditional IRA to a Roth IRA.

Description: The Society of Actuaries provides a snapshot of the findings from the SOA and Stanford research report, “The Next Evolution in Defined Contribution Retirement.” The fact sheet provides employers and plan sponsors with tips on how to build and offer retirement income generators.

Description: Analysis of the impact of projected multiemployer pension plan insolvencies over 20 years on affected participants and participating employers.

Description: This session explores current practices and techniques that plan sponsors use to address the risks associated with the exercise of fiduciary responsibility. Attendees gain a better understanding of some of the issues that plan sponsors face and discuss the tools that can be used to monitor and manage exposure to risks and uncertainty. From the Record of the Society of Actuaries, Volume 29, No. 2: Spring Meeting, Vancouver, B.C., June 23–25, 2003, Session 108PD.

Description: Session from a 1992 meeting of the Society of Actuaries . Representatives of the IRS addressed current IRS regulation issues with respect to qualified pension plans, followed by a question and answer session with the audience.

Description: Companies need to learn to plan for uncertainty by taking into consideration downturns, not just an environment of moderation and occasional booms.

Description: Statistics about the National Football League Players’ Pension Plan and its funded status.

Description: Statistics about the NFL players' pension plan funded status.

Description: Statistics about the National Hockey League Players’ Retirement Benefit Plan and its funded status.

Description: Statistics about AFTRA Retirement Plan and its funded status.