Description: This is an open forum discussion is about: 1. The IRC Section 410b minimum coverage rules and average benefits percentage test, and 2. The IRC Section 401a4 non-discrimination rules for determining the comparability of benefits provided to highly compensated and non-highly compensated employees. From the Record of the Society of Actuaries Vol. 16, No. 4B.

Description: This 1990 panel discussion is about the integration of qualified retirement plans with Social Security. The topics discussed include 1. IRC Section 414s rules on the definition of compensation, 2. IRC Section 401a17 rules on maximum covered compensation, and 3. The relationship between IRC 401l permitted disparity rules with the general rules under the 401a4 regulations. From the Record of the Society of Actuaries Vol. 16, No. 4B.

Description: Presented at June 1996 Spring Meeting. This session addresses current issues pertaining to employers who sponsor Internal Revenue Code 'IRC' 403b and 457 plans for nonprofits, including: participation, contributions, nondiscriminatory testing, distributions, and maximum exclusion allowance.

Description: Presented at June 1996 Spring Meeting. The panelists discuss recent US pension legislation developments.

Description: Discusses plan design and funding issues – for small and large plans – arising from changes to the Section 415 limits, including: transition rules, adjustments to the $90,000 limit, combined-plan limits, top-heavy plans, and problem-solving. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.

Description: This session discussion is about the recent regulations, rulings and current topics from the IRS, DOL and PBGC. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This presentation is a panel discussion session focusing on pension regulation and legislation. From Record of Society of Actuaries 1980, Vol. 6, No. 4.

Description: Panel discussion exploring likely future scenarios, encompassing: Balance between state and federal regulation, effects of trends in tax regulation, and implications of all-federal or all-state regulation. From Record of the Society of Actuaries Vol. 12, No. 2.

Description: A presentation of various views on establishing principles and practices for pension plan construction and valuation, in light of the passage of the Pension Reform Act. Presented at the Spring 1975 Meeting in Los Angeles.

Description: The panel discusses some of the major effects of the Retirement Protection Act of 1994 in areas other than funding. Topics include calculation of lump sums, section 415 limits, creation of the missing participants program, changes in the variable rate premium and elimination of the excise tax for some non deductible contributions. From the Record of the Society of Actuaries, Vol. 21, No. 3a.