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: Presented at October 1996 Annual Meeting. The panel will discuss retirement benefit-related legal developments of recent months, including statutes, court cases and guidance provided by the IRS, PBGC and DOL.

Description: Panel discusses the elimination of Code Section 415e and how this will affect small defined-benefit pension plans. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: 1994 SOA Meeting, San Antonio. This session focused on issues and regulations that were breaking at the time of the meeting. The panelists analyzed the most recent announcements from the IRS, Department of Labor, and PBGC. Both retirement and nonretirement developments were presented, with retirement-related issues emphasized.

Description: Panelists develop a framework for analyzing the diverse family of deferred recognition methods for assets under a pension plan. Using this framework, attendees learn how to assess the reasonableness of a method from both a client and a regulatory perspective – that qualify under IR Code Section 412[c][2][A] – including a case study of the evolution of smoothing methods used by a particular group of plan sponsors. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 76PD of the San Francisco Spring Meeting.

Description: 2004 SOA Spring Meeting, Anaheim, CA. This session presented expert views on emerging issues that have technical and practical ramifications for plan sponsors, participants and/or advisers. It offered attendees an opportunity to gain a better understanding of the current retirement system's regulatory environment and how it has changed.

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.

Description: Presented at October 1986 Annual Meeting. Reviews the major pension legislation in Canada and the United States in 1986, and its effect upon plans.

Description: This session discussion is about changes in benefit plan programs as a result of the latest round of law changes, changes affecting qualifications, discrimination and coverage requirements. From Record of the Society of Actuaries Vol. 14, No. 4B.

Description: Presented at June 1996 Spring Meeting. This session addresses current issues pertaining to employers who sponsor Internal Revenue Code 'IRC' 403b and 457 plans for nonprofits, including: participation, contributions, nondiscriminatory testing, distributions, and maximum exclusion allowance.