Description: This session from the 1984 SOA Atlanta Meeting covers the reasons sponsors implement cafeteria plans, basic design options, measuring experience, the cost of options and the pros and cons of cafeteria plans.

Description: This session from the 1984 SOA Toronto Meeting discusses adding elements of flexibility to a conventional employee benefits program, flexible spending accounts and integrating a 401k plan into a flexible benefits program. Record of the Society of Actuaries Vol. 10, No. 4A

Description: Presented at June 1985 Spring Meeting. This session discussion is about: Changes in demographics and work forces composition, Trends towards defined contribution and flexible benefits programs, Lifestyle and attitude changes, Retiree medical care coverage.

Description: Presented at April 1986 Spring Meeting. Addresses whether actuaries working for plan sponsors are better than outside consultants, the professional responsibility that an in-house actuary must have, how the plan sponsor actuary provides analyses, and how the role of the plan sponsor member is evolving.

Description: Presented at April 1986 Spring Meeting. This session discussion is about deferred compensation arrangements: Why they are established, Funded versus unfunded programs, Supplemental Executive Retirement Plans 'SERPs'.

Description: Panelists discuss the current rules and guidelines applicable to pension-plan coverage and participation requirements under many circumstances, from highly compensated employees within a controlled group to minimum participation requirements by plan. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.

Description: The aim of this paper is to examine relationships, analogous to that of premiums and reserves, for the case of a general insurance with benefits payable in respect to several forms of decrement. Specifically, this paper presents a system of splitting the total premiums and reserves into components related to the different benefits, with formulas distinguished between dependent and independent relationships between premium and reserve components. Discussions of this paper are included.

Description: The SOA Research Institute tasked the Workforce Science Institute to investigate how retirement benefit plans can affect a plan sponsor’s workforce and business results. The following is an interview with Rick Guzzo and Haig Nalbantian co-founders of the Workforce Science Institute who are the researchers on this project. The interview gives a helicopter view of the project as well as provides some “food for thought” on how retirement plans can be designed to produce an effective workforce.

Description: This session discussion is about the various pension plan issues which must be considered when buying, selling, or merging a company, including: - Funding issues, - Plan design for a merged or successor plan - Eligibility, coverage, and participation issues - FASB accounting issues - Comparability of plans - Legal and actuarial requirements. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: Presented at April 1986 Spring Meeting. This session discussion is about communication of employee benefit programs to employees, the role communication plays in the financial success of benefit programs today and new approaches being used to communicate benefits.