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 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: 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 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: This panel discussion, which occurred at the October 1982 Society of Actuaries Annual meeting in Washington D.C., presented information related to 401k Plans. Topics discussed included: - Historical background - Current developments - Features of 401k plans - What are the issues/problems

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

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: The panel presents the technical details of calculating the deficit reduction contribution as changed by the Retirement Protection Act of 1994. Also covered are the new solvency maintenance requirements and changes to the full-funding limitation. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: Presented at October 1996 Annual Meeting. The panel will discuss retirement benefit-related legal developments of recent months, including statutes, court cases and guidance provided by the IRS, PBGC and DOL.

Description: Panel discusses the elimination of Code Section 415e and how this will affect small defined-benefit pension plans. From the Record of the Society of Actuaries, Vol. 23, No. 1.