Description: This 1992 presentation discusses how to terminate a retirement plan including PBGC requirements and reactions, IRS issues, reversions and distribution problems. From the Record of the Society of Actuaries Vol. 18, No. 1B.

Description: 1993 SOA Spring Meeting, San Diego. This session is about the general test, which is a test to determine if the highly compensated individuals in a company receive a disproportionately high benefit under an employee benefit plan. Topics included an update on latest IRS pronouncements, data requirements, practical applications, and case studies.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the reaction of plan sponsors, how the requirements will affect pension expense and balance sheet liabilities, and how the disclosure requirements are being handled.

Description: This article covers a session at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It discusses the following issues: allocation of plan termination liabilities, reports between triennial valuations, actuarial certification, changes in assumptions and Canadian requirements. 1975 Record Vol. 1, No. 3

Description: Panel discussion from 1975 SOA Annual Meeting Bal Harbour. The discussion covered pension reporting requirements and fiduciary responsibilities.

Description: This meeting session covered proposed amendments to valuation and nonforfeiture laws, which included a new mortality table and the dynamic interest rate concept, and the SEC's scrutiny of annuities and Guaranteed Investment Contracts.

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: This presentation covers both Canadian and United States developments.

Description: Presented at October 1986 Annual Meeting. Discusses how the existence of the PBGC may encourage plan terminations and the cost of the program is now several times that of initial expectations - so why should the PBGC continue to operate?

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.