Description: This session discussion is about practices and procedures in the termination of pension plans, PBGC requirements and effect of new regulatory requirements on plan terminations. From Record of the Society of Actuaries Vol. 14, No. 4A.

Description: This session discussion is about review of recent and pending legislation affecting pensions in Canada and the United States, restructuring of Canadian and U.S. pension plans as a consequence of tax reform and other pension legislation. From Record of the Society of Actuaries Vol. 13, No. 4A.

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: This presentation discusses the ways actuaries have dealt with regulations under Internal Revenue Code 401a4 which prescribes tests that are required to be completed by qualified retirement plans to ensure that plan benefits/contributions do not discriminate in favor of officers, shareholders, or highly compensated employees. From Record of Society of Actuaries Vol. 17, No. 3.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. This panel discussion is designed for the experienced pension practitioner. The panelists, using numerical illustrations, discuss how to do calculations to prove nondiscrimination under proposed Internal Revenue Code regulation 401[a][4]. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: Presenters discuss recent developments, especially in the U.S., that are not being covered at other pension sessions. From the Record of the Society of Actuaries, Vol. 24, No. 2.