Description: 1992 SOA Regional Meeting, Chicago. This presentation provided a 1992 rulings and regulations update including: 1. Bankruptcy. 2. Pension Benefit Guarantee Corporation update. 3. IRS Announcement 92-29, which extended the effective dates for the 401 a4 and related regulations. 4. IRS Announcement 92-81, which is is the data procedure announcement for 401a4 substantiation. 5. Revenue Procedure 92-42, which, repeals Revenue Procedure 89-45. 6. The Internal Revenue Service business plan.

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: The panelists from this session at the June 2000 meeting of the Society of Actuaries in San Diego compare and contrast separate account products sold in the U.S. and Canada in both the qualified/registered retirement market and the nonqualified market.

Description: This discussion looked at defining tax parity between mutual companies and stock companies as well as the consequences of failure to achieve tax parity.

Description: Presented at the April 1986 Spring Meeting. This session discussion is about the current issues other than those relating to the Tax Equity and Fiscal Responsibility Act 'TEFRA' of 1982, the Deficit Reduction Act 'DEFRA' of 1984 and the Retirement Equity Act 'REA' of 1984.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the status of rules and regulations on nondiscrimination for pension plans, including the relevant subsections of the Internal Revenue Code, ‘IRC,’ sections 401 and 410, and proposed regulations. In general, to be nondiscriminatory, a plan may not unduly favor highly compensated employees. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

Description: This panel at the SOA 1982 Orlando Spring Meeting discusses tax parity for individual life insurance companies and products. The focus is on some of the very basic issues of taxation as the industry begins planning for a longer range solution to the issues posed by the current tax structure.

Description: 1994 SOA Meeting, San Antonio. This session focused on issues and regulations that were breaking at the time of the meeting. The panelists analyzed the most recent announcements from the IRS, Department of Labor, and PBGC. Both retirement and nonretirement developments were presented, with retirement-related issues emphasized.

Description: Presented at October 1985 Annual Meeting. Discusses current topics involving insurance companies, such as: Impact on product design, Allocation of capital and resources, Consolidation, Regulations, Company structure, Proposed or current legislative matters.