Description: This is an Excel spreadsheet, provided by the Society of Actuaries Pension Section, containing OBRA 87 Midterm Applicable Federal Interest Rates.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the considerations and factors in selecting an interest rate assumption for a pension plan, looking at the Employee Retirement Income Security Act, ‘ERISA,’ the Financial Accounting Standards Board, ‘FASB,’ current liability, the effect of Internal Revenue Service, ‘IRS’ audit guidelines and audit programs, and the effect of other assumptions. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3A.

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: This 1992 presentation discusses how to terminate a retirement plan including PBGC requirements and reactions, IRS issues, reversions and distribution problems. From the Record of the Society of Actuaries Vol. 18, No. 1B.

Description: 1993 SOA Spring Meeting, San Diego. This session is about the general test, which is a test to determine if the highly compensated individuals in a company receive a disproportionately high benefit under an employee benefit plan. Topics included an update on latest IRS pronouncements, data requirements, practical applications, and case studies.

Description: Panel discussion from 1975 SOA Annual Meeting Bal Harbour. The discussion covered pension reporting requirements and fiduciary responsibilities.

Description: This meeting session covered proposed amendments to valuation and nonforfeiture laws, which included a new mortality table and the dynamic interest rate concept, and the SEC's scrutiny of annuities and Guaranteed Investment Contracts.

Description: This author looks at the post ERISA landscape and concludes that work levels for pension actuaries will not return to pre ERISA levels for some time. Some of the topics discussed include the 1977 Social Security amendments, cleaning up initial ERISA compliance work that was done in haste, increased regulation, litigation, and future legislation.

Description: Article discusses the final income tax regulations on integration of qualified pension plans with social security which were published in final form on Nov. 13, 1968.

Description: This article summarizes 2004 cost-of-living adjustments related to employee benefit plans, including: 1. IRS limits applicable to qualified retirement plans, transportation fringe benefits, adoption assistance programs, medical savings accounts and long-term care plans, 2. PBGC guaranteed benefits, 3. Federal income tax factors, 4. Social Security and Supplemental Security Income, 5. Medicare, and 6. Covered Compensation. From Pension Section News, March 2004, Issue No. 54.