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

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.

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: 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 is a panel discussion session on the effect of legislation on employee benefit structure. From Record of Society of Actuaries 1980, Vol. 6, No. 4.

Description: This presentation covers both Canadian and United States developments.

Description: This article on pensions and tax expenditures discusses the problems in the development of the numbers provided by the Office of Management and Budget. Tax reform proposals that quantify increases in tax revenue that would result from elimination of tax advantages of qualified pension plans are flawed in the author's opinion.