Description: This presentation discusses investment policy for pension plans. From Record of the Society of Actuaries Vol. 10, No. 3.

Description: Panelists discuss the current rules and guidelines applicable to pension-plan coverage and participation requirements under many circumstances, from highly compensated employees within a controlled group to minimum participation requirements by plan. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.

Description: This study summarizes the results of the the Society of Actuaries' Non-Mortality Decrement Task Force data collection effort of plan turnover data for years 1994-2000. Service, by itself, seems not to be a good predictor of retirement. Service and age are each good predictors for termination it is found. The report is designed to offer actuaries information about turnover as it pertains to defined benefit plans.

Description: This session from the 1984 SOA Atlanta Meeting covers pending tax legislation with respect to life insurance companies, policyholder taxation and the current legislative outlook.

Description: This session from the 1995 SOA Boston Meeting covers the efforts in the SOA basic education system to redesign the examination process and the status of the redesign. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: 1994 SOA Meeting, San Antonio. This session provided information on executive compensation plans in the US, with special emphasis on nonqualified deferred compensation programs. Topics included: 1. The growing importance of nonqualified deferred-compensation plans and the description of those plans typically used to supplement retirement income. 2. Issues relating to severance plans. 3. Deferred compensation via stock and other equity-type compensation.

Description: The Required Minimum Distribution (“RMD”) Working Group of the Society of Actuaries’ Taxation Section has completed new research identifying considerations for actuaries and annuity insurers in determining the actuarial present value of additional benefits for computing required minimum distributions under a deferred annuity contract. The paper discusses types of benefits covered under Treasury Regulation Section 1.401 (a)(9)–6, Q&A–12 as well as possible assumptions and methods for calculating the actuarial present values of additional benefits provided under an annuity contract. The appendices show examples for a variety of additional benefit types. EXCEL spreadsheets for the appendices are also provided. The discussion presented in the paper and the examples are provided for educational purposes and are not to be viewed as an authoritative interpretation of Q&A–12.

Description: This presentation from Session 18 of the SOA June 2004 San Antonio Spring Meeting discusses how insured mortality has changed during the past 30 years, which published mortality tables are most appropriate to use in today's pricing environment with the proliferation of preferred risk plans, what factors have historically contributed to mortality improvement assumptions, and how underwriting requirements should be coordinated with setting price assumptions. From the Record of the Society of Actuaries, Volume 30, No. 2.

Description: This session from the 2003 SOA Spring Meeting discusses the PBGC's current financial status and its outlook for the future. Issues discussed include shutdown benefits, 4010 filings, floor-offset plans and PBGC variable premiums that have been impacted by current economic conditions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 34pd.

Description: Six appendices are presented: Study Methodology and Response, Column Names and Data Codes, Listing of Respondents and Reports Received, Experience Study Data, Valuation Report Data, and Investment Data. From A Study of Public Employees Retirement Systems, M-RS96-1.