Description: Presented at April 1986 Spring Meeting. Addresses whether the newly imposed defined benefit pension guidelines are actuarially sound, is the IRS properly equipped to administer the guidelines, what are the professional implications of not complying with the guidelines and how have differences been resolved.

Description: 1993 SOA Spring Meeting, San Diego. This session was about the effectiveness of the 1987 minimum funding changes and the tools that PBGC used in the legislative development process.

Description: This is a panel discussion about how frequently actuarial valuations should be made of trusteed pension plans and deposit administration plans. Also discussed is what government regulations require as to reports on such plans. From Transaction of Society of Actuaries 1959, Vol. 11, No. 29 AB.

Description: This discussion from the 1983 SOA Vancouver Meeting looks at recent developments in pensions for the United States including TEFRA and Section 415 limits on defined benefit and defined contribution plans, the taxation of social security benefits, and FASB views on pension assets and liabilities. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: This session from the 1984 SOA New York City Meeting covers selecting a pension fund investment manager, when it may be appropriate to use a consultant in the process, what to look for in a consultant and the process of selecting the investment manager. Record of the Society of Actuaries Vol. 10, No. 3

Description: From the 41st ARC: a presentation focusing on risk management of a pension plan whose benefit is the greater of a defined benefit DB and a defined contribution DC plan. Hedging strategies are derived and illustrated, recognizing that the DB guarantee is like an option.

Description: This session from the 1995 SOA Vancouver Meeting discusses minimum funding and the problems related to establishing and amortizing change-in-method amortization bases. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: This session from the 1995 SOA Vancouver Meeting covers discrimination in plan design specifically addressing 401a4 and 410b regulations. It defines what benfits, right and features are, defines and tests current availabiltiy, defines effective availability and reviews some special rules. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: Presented at October 1996 Annual Meeting. Now that plan sponsors are required to purchase only the “safest available” annuities, companies encounter a number of difficulties when they attempt to terminate a defined-benefit plan. This session addresses the lack of available insurers and the resulting effect on competition, a situation in which the plan sponsor may have difficulty finding any insurer to take plan benefits, the effect on prevalence of lump-sum distributions, and the role of the PBGC as insurer of last resort.

Description: 1994 SOA Meeting, San Antonio. This session covered the SEC letter on FAS 87, discount rates analyzing the current yield curve, matching bond portfolios to benefit payments, selection of salary scale, selection of return on assets, update on ASB proposed standards, and the relationship, if any, of funding assumptions to accounting assumptions.