Description: Discusses the Tax Reform Act of 1986 [TRA] and its effect on the Social Security integration rules for defined benefit plans. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4A.

Description: Presented at June 1996 Spring Meeting. The panelists discuss recent US pension legislation developments.

Description: This 1992 panel discussion is about the Internal Revenue Service's pension nondiscrimination rules, including the 401[a][4] general test regulations, the 401[l] permitted disparity regulations, the 401[a][26] minimum participation requirements, and the 410[b] average benefits test. From the Record of the Society of Actuaries Vol. 18, No. 1A.

Description: This is a panel discussion about current pension plan issues in the United States and Canada. From Transactions of Society of Actuaries 1965, Vol. 17 Pt. 2, No. 49.

Description: A panel of practitioners and a PBGC representative present current issues relating to the federal pension insurance program. In particular, PBGC premium issues are reviewed, reportable events and issues pertaining to plan terminations is covered. A significant portion of this session is devoted to audience questions. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: The panelists discuss recent developments, especially governmental laws and rules affecting the pension plans in the U.S. that are not being covered at other sessions. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: This panel discusses the major effects of the Small Business Job Protection Act SBJPA of 1996 on defined-benefit plans emphasizing: -415 limit changes -nondiscrimination issues, and -taxation of distributions. From Record of Society of Actuaries, Vol. 23, No. 1.

Description: This presentation is a Pension Section meeting from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The speaker discusses insurer solvency issues for pension actuaries, focusing on the failure of Executive Life and the implications for its significant amount of pension business. Topics include the tax claims of the Internal Revenue Service, and role and potential liability of the Pension Benefit Guaranty Corporation [PBGC], state guaranty funds, and reinsurers. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3B.

Description: Presented at October 1986 Annual Meeting. Discusses how the existence of the PBGC may encourage plan terminations and the cost of the program is now several times that of initial expectations - so why should the PBGC continue to operate?

Description: This 1978 session discussed actuarial certifications and opinions rendered with emphasis on i. The who, what, how and by whom, and 2. Underlying methods, principles, practices and so forth and the disclosure thereof. From Record of Society of Actuaries, Vol. 4, No. 1.