Description: This presentation discusses pension plans provided by U.S. multinational companies, and focuses on issues such as nondiscrimination rules, how the plan benefits compare to those of other countries, benefit indexing and what happens when an employee transfers to another country. From the Record of the Society of Actuaries Vol. 18, No. 4B.

Description: This session covers Pension actuaries who are becoming more involved in the administration of defined-benefit pension plans. Along with this work comes special challenges that are different from those seen in more traditional pension actuarial work. From the Record of the Society of Actuaries, Volume 27, No. 1, Session 93PD

Description: This session discusses current trends in retirement decision making, retirement incentives, the impact of conditions in the local and national economy on a person's decision to retire. From the Record of the Society of Actuaries, Volume 27, No. 1, Session

Description: The presenter will discuss these issues, the current funding status of defined-benefit plans and the resulting effects on balance sheets, income statements and cash flows. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 32pd.

Description: This presentation from Session 56 of the SOA June 2005 New Orleans Health/Pension Spring Meeting discusses the risks faced by sponsors of defined benefit pension plans and how actuaries can help these plan sponsors adopt plan design strategies to manage these risks. From the Record of the Society of Actuaries, Vol. 31, No. 2.

Description: This discussion at the SOA 1990 Dallas Spring Meeting is about small pension plans and issues unique to them including plan design, funding and IRS audits.

Description: This session discussion is about the national retirement income policy. From Record of Society of Actuaries Vol. 16, No. 1.

Description: This 1980 panel discussion is about the IRS, Department of Labor, and PBGC rulings and regulations which have been issued in the last six months. It includes a status report on what's out and what's due, and also discusses how practitioners are handling the new guidance. From the Record of Society of Actuaries Vol. 16, No. 4B

Description: This presentation discusses the ways actuaries have dealt with regulations under Internal Revenue Code 401a4 which prescribes tests that are required to be completed by qualified retirement plans to ensure that plan benefits/contributions do not discriminate in favor of officers, shareholders, or highly compensated employees. From Record of Society of Actuaries Vol. 17, No. 3.

Description: This presentation discusses the income taxes and excise taxes that may apply to individuals receiving benefits from qualified pension plans. Also discussed are methods of deferring taxes and nonqualified plans. From the Record of the Society of Actuaries Vol. 17, No. 3A.