Description: In this article, the author talks about the pension environment and pension plans in Germany.

Description: This panel discussion is about public pension plans including nondiscrimination issues, plan design issues, funding, political considerations, public plans as a source of budget revenue and other current topics. From the Record of the Society of Actuaries Vol. 18, No. 1A.

Description: The Federal Employees' Retirement System 'FERS', enacted into law on June 6, 1986, covers civilian employees of the U.S. Government who were hired after 1983. FERS supplements Social Security with a basic annuity plan and a thrift-savings plan. The Civil Service Retirement System 'CSRS' remains in effect for employees hired before 1984 who do not elect to transfer to FERS. Besides discussing the benefit changes, this paper covers the following related subjects of broader interest: 1. The federal legislative process, including the roles of interest groups, the Congress and the Administration, and the actuaries assisting them, 2. Investments in stocks and bonds by the new thrift plan, and why these use index funds, and 3. How FERS serves as a model for other large public retirement systems, using a defined contribution plan to help meet its retirement objectives and giving the private sector opportunities to provide benefit services. From Transactions of Society of Actuaries 1988, Vol. 40, Pt. 1.

Description: This presentation reviews the maximum contribution and benefit limitations, coping with top-heavy rules, comparability under Revenue Ruling 81-202 and design techniques to maximize tax deferrals. From Record of the Society of Actuaries Vol. 11, No. 1.

Description: This paper first discusses the history of the legislation of the joint and survivor benefits for the uniformed service personnel. It then goes on to address the specific actuarial assumptions made and the formulas developed for applying these assumptions for adaptability to the UNIVAC. This paper closes with specific programming procedures involved in using the UNIVAC.

Description: This paper is from the Transactions of Society of Actuaries 1956 Volume 8, Number 20. It was presented at the 1956 Spring Meetings of the Society of Actuaries for discussion. The author presents and discusses the provisions of typical agents’ and general agents’ retirement plans. The author then discusses the cost limitations of section 213 of the New York Insurance Law as they apply to agents’ compensation in general, and retirement plans in particular, including a technique acceptable to the New York Insurance Department for demonstrating compliance. The author demonstrates the practical application of this technique with a model submission.

Description: This paper develops a pension product that can be offered in a defined contribution pension scheme as a deferred or immediate life annuity.

Description: This paper was the results of an invitation by the SOA’s Pension Section Research Team to explore the current state of defined benefit plans in Canada and future visions of them.

Description: This instructional session occurred at the 1980 SOA Spring Meeting in Minneapolis. The topic was pension plan design for small U.S. pension plans 1-49 lives. From Record of Society of Actuaries, Vol. 6, No. 2.

Description: This 1981 discussion session focuses on current U.S. pension topics. Among the current topics are inflation protection for pensioners, converting final pay plans to dollars per month and career pay plans, the funding of negotiated pension plans and Social Security integration.