Description: Panelists discuss programs that provide retirement benefits for executives in the United States and Canada, including the pros and cons of available financing vehicles SERPs and the impact of governmental requirements and proposals. From the Record of the Society of Actuaries, Volume 29, No. 3, Session 114pd.

Description: This session is about portability of pensions. From Record of Society of Actuaries Vol. 20, No. 1.

Description: This 1982 discussion session is about concepts discussed in Jeff Furnish's paper, 'Pension Plans in an Inflationary Environment'. The author wants to consider these concepts as they relate to the practical aspects of pension consulting. First and foremost, the financial uncertainties of doing business increase. A second problem created by inflation is the uncertainty injected into the benefits ultimately delivered by a retirement program. A third problem concerns the stability of the funding structure.

Description: Rapid and steady inflation has eroded the value of pensions for retired persons. Coping with the effects of inflation has been a major problem for retirement systems today. This 1981 discussion session focuses on inflation issues and retirement plans in the United States and Canada.

Description: Much has been written about the problems facing not only the Canadian retirement system but that of almost all countries. The author states that the current Canadian regulatory framework is disjointed, inconsistent and bureaucratic. The focus of this paper is to define, describe and discuss what the author sees as the fundamental first step in redefining Canadian pension plans.

Description: This 1982 discussion session addresses three questions: 1. How will continued high rates of inflation affect the financial needs of retired persons, both absolutely and in comparison with other segments of the population?, 2. What effects will there be on the age of retirement and the need for retirement income?, and 3. To what extent will these needs be met from social programs, private plans or individual savings?

Description: This paper is from the Transactions of Society of Actuaries 1956 Volume 8, Number 20. It was presented at the 1956 Spring Meetings of the Society of Actuaries for discussion. The author presents and discusses the provisions of typical agents’ and general agents’ retirement plans. The author then discusses the cost limitations of section 213 of the New York Insurance Law as they apply to agents’ compensation in general, and retirement plans in particular, including a technique acceptable to the New York Insurance Department for demonstrating compliance. The author demonstrates the practical application of this technique with a model submission.

Description: This session discussion is about pension plan design. How are pension actuaries modifying plans to conform to TRA 86 and OBRA 87? What is the impact of the new integration regulations? What is the current status of cash balance plans? Are defined benefit plan dead? From Record of the Society of Actuaries Vol. 15, No. 3B.

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 cash balance pension plans, including their design, qualification, integration with Social Security, receptivity by participants, funding, and transition from conventional defined benefit plans. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

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.