Description: Presented at April 1986 Spring Meeting. This session discussion is about the reaction of plan sponsors, how the requirements will affect pension expense and balance sheet liabilities, and how the disclosure requirements are being handled.

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 article covers a session at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It discusses the following issues: allocation of plan termination liabilities, reports between triennial valuations, actuarial certification, changes in assumptions and Canadian requirements. 1975 Record Vol. 1, No. 3

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

Description: 1996 SOA Spring Meeting, Colorado Springs. This session was about working with the Voluntary Compliance Resolution program, the Closing Agreement Program, and compliance audits. It focused on how these programs actually operate, including what cases are likely to be best served through each program.

Description: This presentation, session number 10PD, took place at the 1999 Spring Meeting of the Society of Actuaries, held June 16-18 in Seattle. Panelists discuss the implications of the General Agreement on Tariffs and Trade, ‘GATT,’ requirement of the use of a specified mortality table for the calculation of current liabilities. Discussion from participants is included. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: A presentation of various views on establishing principles and practices for pension plan construction and valuation, in light of the passage of the Pension Reform Act. Presented at the Spring 1975 Meeting in Los Angeles.

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 legislative and regulatory developments in the pension area which have occurred just prior to the meeting, and their effect on the pension practitioner. Topics include recent Internal Revenue Service [IRS] guidance on closing agreements for pension plans with tax compliance errors, including sanctions, rules relating to the Securities and Exchange Act of 1934, and Internal Revenue Code [IRC] Section 404c, concerning pension plan investments. There was also some discussion on retiree health plans and Medicare. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3B.

Description: Discussed are some of the major effects of the Retirement Protection Act of 1994 in areas other than funding. Topics included are calculation of lump sums, 415 limits, creation of the missing participants program, elimination of the excise tax for some non deductible contributions, and changes in the variable rate program. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: This panel discussion session reported on the status and content of the Actuarial Standards Board standard dealing with the selection of assumptions. The discussion covers what the effects would be on practitioners.