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.

Description: 1992 SOA Annual Meeting, Washington, D.C. This session reviewed IRS rulings, regulations and announcements pertaining to pensions which were issued in 1991-1992. Specific areas addressed included: 1. Distribution tables. 2. Non-discrimination regulations. 3. Determination of highly compensated employees. 4. Determination letter program. 5. Rollovers. 6. Distributions. 7. Cash balance plans. 8. New directions in the examination program.

Description: This study note discusses the calculations that are required for any plan with employee contributions remaining.

Description: This is the November 2009 Exam DP-RU which covers retirement benefits from the Design and Pricing perspective for the United States.

Description: MacGinnitie discusses how retirement may change in the 21st century. First, he discusses what forces are shaping current retirement trends and what might happen to redefine retirement in the 21st century. He then examines what this might mean for private pension systems, and how actuaries can adapt.