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 1978 session discussed actuarial certifications and opinions rendered with emphasis on i. The who, what, how and by whom, and 2. Underlying methods, principles, practices and so forth and the disclosure thereof. From Record of Society of Actuaries, Vol. 4, No. 1.

Description: This 1977 panel discussion focused on the implications of proposed revisions of the standard valuation and nonforfeiture laws. Areas discussed included: 1. A regulator's perspective 2. Applications to Life and Annuities 3. applications to Pensions

Description: Panelists discuss the PBGC audit program, the experiences of companies that have undergone the audit, and alternatives proposed by the PBGC. From the Record of the Society of Actuaries, Vol. 24, No. 2.

Description: Session from a 1992 meeting of the Society of Actuaries . Representatives of the IRS addressed current IRS regulation issues with respect to qualified pension plans, followed by a question and answer session with the audience.

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: 1994 SOA Meeting, San Antonio. This session focused on issues and regulations that were breaking at the time of the meeting. The panelists analyzed the most recent announcements from the IRS, Department of Labor, and PBGC. Both retirement and nonretirement developments were presented, with retirement-related issues emphasized.

Description: This session discussion is about review of recent and pending legislation affecting pensions in Canada and the United States, restructuring of Canadian and U.S. pension plans as a consequence of tax reform and other pension legislation. From Record of the Society of Actuaries Vol. 13, No. 4A.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. This panel discussion is designed for the experienced pension practitioner. The panelists, using numerical illustrations, discuss how to do calculations to prove nondiscrimination under proposed Internal Revenue Code regulation 401[a][4]. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: A panel of practitioners and a PBGC representative present current issues relating to the federal pension insurance program. In particular, PBGC premium issues are reviewed, reportable events and issues pertaining to plan terminations is covered. A significant portion of this session is devoted to audience questions. From the Record of the Society of Actuaries, Vol. 23, No. 1.