Description: This discussion provides an overview of the SOA research process, reviews the new turnover tables and efforts to model probable outcomes of proposed legislation on the U.S. economy. From Record of Society of Actuaries, Vol. 22, No. 3.

Description: Presented at April 1985 Spring Meeting. Discusses: Large plan actuarial assumptions, Small plan actuarial assumptions, Conflict between explicit assumptions and plan sponsor's objectives, and Immunization effect on the interest assumption.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It discussed the following: how to choose the best pension assumptions and methods, how to arrive at interest assumptions, and the advantages of cost methods that reflect assumptions about new entrants and other changes in the group. 1975 Record Vol. 1, No. 3

Description: This discussion is about current practices and focuses primarily on a paper currently being written by the Committee on Pension Principles and Related Research regarding interest rate selection. From Record of the Society of Actuaries Vol. 12, No. 1.

Description: This presentation of the panel discussion from the 1977 Record of the SOA Vol. 3 No. 4 examines pension valuation and assumptions particularly assumption setting for Social Security Benefits, assumptions and methods for smaller plans, early retirement assumptions and funding of supplementary benefits, gain/loss and valuation assumptions.

Description: This session discussion is about pension plans and choosing critical assumptions. Also addressed are current activities of the pension Section Council. From Record of Society of Actuaries Vol. 16, No. 4A.

Description: This panel discussion examines the valuation problems, funding methods, valuing ancillary benefits, and fluctuations in experience of small pension plans.

Description: This presentation made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries addresses the following issues: proposed Audit Guide revision of Accounting Principles Board Opinion No.8 Comparability of pension costs on financial statements and Cost Accounting Standards Board proposal for pension cost under government contracts.

Description: This 1981 discussion session focuses on funding policy for pension Plans in the United States and Canada from the plan sponsor's viewpoint. Topics include: 1.Alternative uses of cash, 2. Selection of the actuarial cost method, 3. Selection of actuarial assumptions, 4. External constraints such as regulatory constraints, labor agreements, accounting constraints and government contract reimbursement, 5. Use of projections and immunization theory, and 6. The effect of investment strategy on funding policy.

Description: This 1991 panel discussion: 1. Compares and contrasts standards set by various U.S and Canadian agencies- FASB, CICA, GASB, and IRS- for calculations under the Projected Unit Credit Cost Method, 2. Discusses certain types of retirement and ancillary benefits that are not easily handled under the Projected Unit Credit Cost Method, and 3. Provides insight into the nuances of using the Projected Unit Credit Cost Method for pension expense and funding purposes. From the Record of the Society of Actuaries Vol. 17, No. 3B.