Description: Since the Internal Revenue Service updated its rules for integration of qualified pension plans [Revenue Ruling 71-446] nearly ten years ago, major changes have taken place in the structure of Social Security benefits. The lack of a consensus as to what constitutes a good set of rules for integration is a reflection of the many existing social and political viewpoints on this subject. This paper proposes a single theoretical basis for the integration of qualified pension benefits with Social Security retirement benefits and examines the implications of that proposal. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: This session discussion is about setting retirement income goals and the ability meet them through various plans. From Record of the Society of Actuaries Vol. 13, No. 4B.

Description: In this paper, the authors have analyzed the Cash Balance pension and contributions using the methods and principles of financial economics, to give a market consistent evaluation of the costs of the CB liability.

Description: This 1981 discussion session is about pension reform in Canada from three different perspectives- From the government point of view, from the point of view of private plan sponsors, and from the point of view of financial institutions.

Description: The Indian economy is growing with the growth of national income and per capita income, while society is facing the problem of an increasing number of persons in old age and the gradual erosion of the joint family system. The existing social security schemes do not cover the large mass of the working population. Therefore, India needs micro-pension plans that cover the large segment of people from the unorganized sector.

Description: Discussions from 2 regional meetings of the Society of Actuaries- in Philadelphia and Kansas City concerning 1. the types of options that are provided for retirement under pension plans, the extent to which profit sharing plans are being used to supplement pension plans and 3. the need for nonparticipating group annuity rates.

Description: This is a discussion about steps that have been taken to revise or supplement company retirement plan benefits to recognize higher salary scales and living costs currently prevailing with respect to: 1. recently or currently retiring employees, and 2. long range future retirements. From Transactions of Society of Actuaries 1951, Vol. 3, No. 6.

Description: Our panel discusses research conducted by the SOA's committee on post-retirement needs and risks current trends in retirement, including phased and partial retirement special issues for different types of industries and employers and pension and health benefit design issues surrounding phased retirement. From the Record of the Society of Actuaries, Volume 29, No. 3, Session 10pd.

Description: This is a presentation on the design of integrated retirement plans. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: This session discussion is whether defined benefit plans are obsolete, coordination with 401k plans and cash balance plans. From Record of the Society of Actuaries Vol. 12, No. 4A.