Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Discussion of Subjects of Special Interest’ addresses dividends. Topics include the reflection in dividends of new federal income tax basis for qualified pensions involving individual policies, and for certain annuities, rate of excess interest on supplementary contracts vs. accumulated dividends, and issues involving dividends on supplementary contracts.

Description: The purpose of this paper is to provide an introduction to mathematical principles applicable to pension funding under dynamic conditions of population growth, inflation, and automatic adjustment of benefits. From Transactions of Society of Actuaries 1976, Vol. 28.

Description: This far-ranging discussion of health insurance and employee pensions discussed expansion of health insurance plans to encompass the additional forms of medical care and treatment, intercompany studies of mortality and morbidity, accidental death coverage are written on a twenty-four-hour basis or as travel accident, dental care insurance, survivorship benefits, employer-sponsored death benefits incorporated into qualified pension plans, and other topics. From Transactions of Society of Actuaries 1963, Vol 15 Pt. 2

Description: This presentation uses the value-based asset liability management framework to compare the risk-adjusted value of the benefits payable to each cohort.

Description: Risk-shared plan designs have been gaining significant popularity with employers and members in response to the shortcomings of traditional defined benefit and defined contribution pension plans. The presenters will explore risk-shared plan design innovations recently implemented in Canada to better balance the competing needs of members and employers, including the growing trend toward pension plan consolidation.

Description: Presented at October 1985 Annual Meeting. Discusses recent or expected FASB and CICA rulings affecting pension plan sponsors.

Description: This discussion at the SOA 1990 Dallas Spring Meeting is about small pension plans and issues unique to them including plan design, funding and IRS audits.

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

Description: This panel discussion examines demographics as it applies to public and private pension plans in the future.

Description: This panel discussion focuses on the funding of public employee retirement plans.