Description: This study note will cover the fundamental requirements for a plan to attain qualification and the advantages that qualified status bestows upon those involved in the plan.

Description: This is a panel discussion on current developments in pensions examining the future of plan termination insurance, government policy and recent trends in social investing. From Record Of Society Of Actuaries Volume 8, Number 4

Description: This discussion is about retirement plans and interest assumptions in valuation of pension plans. From Transactions of Society of Actuaries 1962 Vol. 14 pt 2

Description: The author notes in this 1981 article that after two years’ work the President’s Commission on Pension Policy has recommended major changes in the U.S. private pension and Social Security systems. These include a highly controversial proposal to require a Minimum Universal Pension System MUPS, and various other less significant changes. The impact on legislation is much in question, given that the President appointing the Commission is now out of office. The article notes further that since the costs and savings of the proposals have not been quantified, actuaries have a chance to step in and render a public service.

Description: The report presents the results of a survey on asset valuation methods for defined benefit plans. Information was provided on 9,670 pension plans, 9026 US plans, 612 Canadian plans, and 32 other plans. Fair market value is the frequently used method, especially for smaller plans.

Description: The abstract for the paper Pension Plan Life-Cycle Funding Approach.

Description: This paper reviews the life cycle of a typical pension plan, examines the issues relating to its funding, and proposes a new funding approach that tries to balance the various concerns. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: Abstract for “Requirements to Make the Housing Asset a Viable Retirement Asset.” This paper examines the characteristics of an ideal product and the type of institution that would be well positioned to offer the ideal product which would allow a housing asset to be a viable retirement asset.

Description: This 1978 discussion session is about pension plans for small employers offered by insurance companies and also provides an overview of small group insurance plans funded through Multiple Employer Trusts.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, presented a discussion on retirement age issues, trends, and assumptions related to pension plans. Also a discussion of factors that affect early retirement elections. Includes discussion of: I. Trends in experience, especially as they may be influenced by: a. Changes in Social Security b. Government regulation, such as Age Discrimination in Employment Act c. Early retirement incentives, such as bonuses or subsidized early retirement factors and d. Cost-of-living supplements to retirees. 2. Plan design for early and postponed retirement. 3. Effects of deferred retirement on actuarial costs. 4. Trends in actuarial assumptions Detailed historical data on UAW, teachers, and Bell company employees' retirement trends is presented.