Description: This panel discussion covers early retirement incentive programs, also known as early retirement windows, at an elementary level. The topics discussed include design issues, communicating effectively, determining cost, ensuring success, and pitfalls. From the Record of the Society of Actuaries Vol. 17, No. 4A.

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 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 meeting session was presented at the SOA's 1980 Spring Meeting in Minneapolis. The session outlined characteristics of pension plan design with emphasis on Canadian Pension Plans. From Record of Society of Actuaries, Vol. 6, No. 2.

Description: This 1978 discussion session focuses on the impact on pension plan design due to: 1. The 1977 Amendments to the Social Security Act, 2. The Administration's proposal in regard to integration of private pension plan benefits with Social Security benefits, 3. The requirement to eliminate compulsory retirement prior to age 70, and 4. The U.S. Supreme Court decision in City of Los Angeles Department of Water and Power, et al. v. Manhart, et al. which held that an employer violates Title VII of the Civil Rights Act of 1964 when it requires women to contribute more than men to a pension fund in order to receive the same level of benefits.

Description: This panel has an open discussion on whether pension plans are meeting anyone's needs. They specifically discuss what the needs are, who needs coverage, how much coverage is needed, when do these needs begin, who should decide what the needs are and who should provide for the needs.

Description: This panel discussion from the 1977 SOA Meeting analyzes pension plan dynamics with Social Security and the Canadian governmental pension plans.

Description: This discussion is about the issues and problems under the new IRS rules effective in 1989 for pension plans integrated with Social Security. From Record of the Society of Actuaries Vol. 15, No. 1.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It addresses the following issues: Participation requirements, minimum vesting standards, joint and survivor annuity benefits, maximum limitations, special problems under offset plans, & impact on defined benefit vs. defined contribution plans. 1975 Record, Vol.1, No.3

Description: This 1981 discussion session focuses on current U.S. pension topics. Among the current topics are inflation protection for pensioners, converting final pay plans to dollars per month and career pay plans, the funding of negotiated pension plans and Social Security integration.