Description: This session from the 1983 SOA Vancouver Meeting looks at the use of variable economic assumptions for pension plans including variable investment returns, variable pay increase assumptions and the amortization of the unfunded actuarial liability. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: This session from the 1984 SOA Atlanta Meeting covers the long-term future of retirement programs including trends in plan design, changing patterns in the work force, impact of regulation and the role of Social Security.

Description: Discussion of the ways the volatility of the full funding limitation can be used as a consulting opportunity. Discussion of smoothing cash flow in the current regulatory environment and cash-flow forecasting in a volatile market.

Description: This session from the 1995 SOA Vancouver Meeting focuses on the equation of balance and how different pieces of the funding standard account FSA and the unfunded accrued liability UAL are tied together. It also looks at the charges and credits that flow through the FSA from the General Agreement on Terriffs and Trades 'GATT'. From the Record of the Society of Actuaries, Vol. 21, No. 3b.

Description: 1993 SOA Spring Meeting, San Diego. This session was about the effectiveness of the 1987 minimum funding changes and the tools that PBGC used in the legislative development process.

Description: Presented at April 1986 Spring Meeting. Addresses whether the newly imposed defined benefit pension guidelines are actuarially sound, is the IRS properly equipped to administer the guidelines, what are the professional implications of not complying with the guidelines and how have differences been resolved.

Description: This discussion from the 1983 SOA Vancouver Meeting looks at recent developments in pensions for the United States including TEFRA and Section 415 limits on defined benefit and defined contribution plans, the taxation of social security benefits, and FASB views on pension assets and liabilities. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: This session from the 1984 SOA New York City Meeting covers selecting a pension fund investment manager, when it may be appropriate to use a consultant in the process, what to look for in a consultant and the process of selecting the investment manager. Record of the Society of Actuaries Vol. 10, No. 3

Description: This presentation session at the SOA's 1976 Houston Spring Meeting covered pension funding vehicles. The discussion included choice of vehicle Individual Policy, Deposit Administration, IPG, Self-Funding and Split-Funding, Investment Mix, Insurance Company versus Corporate Trustees and Outside Investment Advisers, Approaches to Plan Termination, and Small Plan considerations.

Description: This session covers the future of defined benefit pension plans. From Record of Society of Actuaries Vol. 9, No. 2