Description: An “eligible combined plan”allows the promise, funding and delivery of both pension benefits funded by the employer and salary deferrals funded by the employees

Description: This discussion focuses on developments current to 1961 in pensions, including plans with variable benefit payments. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: Panelists discuss the manner in which retirement plans have been used to achieve specific corporate objectives and how these plans satisfied the perceived needs of specific groups. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: This is a panel discussion session covering the design of integrated retirement plans including examining the use offset tables, how consultants advise clients during periods of uncertainty, and how plans can be designed to accommodate any changes. From the Record of the Society of Actuaries, Vol.9, No. 2.

Description: Panelists discuss the retirement income needs of employees and how those needs are being met by existing and evolving retirement programs. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: This presentation, session number 70PD, took place at the 1999 Spring Meeting of the Society of Actuaries, held June 16-18 in Seattle. Panelists discuss the retirement needs of today’s workforce and how the various sources of retirement income combine to meet those needs, and how retirement income needs change throughout retirement. They discuss employer sponsored retirement plans, and the effect of these plans on employee behavior, and the issues associated with communicating to employees with regard to plan design changes and other topics. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: This presentation is about the different forces in the public versus private sectors influencing the design of retirement income plans. How these differ in Canada versus the United States is also explored. Several aspects of the issues will be discussed including changing patterns in the work force, the impact of legislation and regulation and the role of social security. From the Record of the Society of Actuaries, Vol. 10, No. 2.

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: This presentation is a concurrent session from the 1980 Meeting of the Society of Actuaries, held May 29-30 in Minneapolis. The panelists discuss the nature of current criticisms of risk classification practices, implications of recent court decisions - Manhart and TIAA-CREF, and the potential adverse implications of eliminating some common classification variables. Discussion from participants is included. From the Record of Society of Actuaries, Volume 6, No. 2.

Description: This presentation reviews the maximum contribution and benefit limitations, coping with top-heavy rules, comparability under Revenue Ruling 81-202 and design techniques to maximize tax deferrals. From Record of the Society of Actuaries Vol. 11, No. 1.