Description: Presented at October 1985 Annual Meeting. Discusses recent or expected FASB and CICA rulings affecting pension plan sponsors.

Description: This discussion at the SOA 1990 Dallas Spring Meeting is about small pension plans and issues unique to them including plan design, funding and IRS audits.

Description: This session discussion is about the national retirement income policy. From Record of Society of Actuaries Vol. 16, No. 1.

Description: This 1980 panel discussion is about the IRS, Department of Labor, and PBGC rulings and regulations which have been issued in the last six months. It includes a status report on what's out and what's due, and also discusses how practitioners are handling the new guidance. From the Record of Society of Actuaries Vol. 16, No. 4B

Description: This presentation discusses the ways actuaries have dealt with regulations under Internal Revenue Code 401a4 which prescribes tests that are required to be completed by qualified retirement plans to ensure that plan benefits/contributions do not discriminate in favor of officers, shareholders, or highly compensated employees. From Record of Society of Actuaries Vol. 17, No. 3.

Description: This presentation discusses the income taxes and excise taxes that may apply to individuals receiving benefits from qualified pension plans. Also discussed are methods of deferring taxes and nonqualified plans. From the Record of the Society of Actuaries Vol. 17, No. 3A.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists review current pension issues and recently published or expected regulations. Topics include funding issues, nondiscrimination rules, and small plan audits by the Internal Revenue Service. From the Record of Society of Actuaries, Volume 17, No. 4A.

Description: This session discussion will review rulings, regulations and announcements which have been issued in the last year. This is intended to be an overview and not a detailed analysis. Focus is on pension plans.

Description: This session discussion is about postretirement health benefit funding, corporate-owned life insurance COLI, trust-owned life insurance TOLl, settlement contracts, 401 h and pension plan asset transfers. From Record of Society of Actuaries Vol. 18, No. 1A.

Description: 1993 SOA Spring Meeting, San Diego. This session discussed the proposed standards for determining the economic assumptions for the purposes of measuring pension obligations. The actuary's determination of the interest rate assumption was the primary focus of the discussion.