Description: Presented at April 1986 Spring Meeting. This session discussion is about the current issues relating to compliance with the Tax Equity and Fiscal Responsibility Act of 1982 'TEFRA', the Deficit Reduction Act of 1984 'DEFRA' and the Retirement Equity Act of 1984 'REA'.

Description: Discusses a variety of regulatory issues relative to pension plans, the professional responsibilities of pension consultants, and criteria which should be applied for determining assumptions, actuarial cost method and modifications in evaluating disability benefits. Also discusses determination of qualified actuary to represent client before the IRS.

Description: This session discussion is about the various pension plan issues which must be considered when buying, selling, or merging a company, including: - Funding issues, - Plan design for a merged or successor plan - Eligibility, coverage, and participation issues - FASB accounting issues - Comparability of plans - Legal and actuarial requirements. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It addresses the following issues: Can individual policy retirement plans be sold by insurance agents without their becoming fiduciaries, what new features in funding contracts and prototypes plans are needed, and what extra costs for retirement plans are expected due to the reporting, dlsclosure, and actuarial valuation requirements of ERISA. 1975 Record Vol. 1, No. 3

Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: This report presents the results of a survey conducted for the Society of Actuaries Pension Section Research Committee by Mathew Greenwald & Associates, Inc, March 2005. The purpose of the survey was to examine the prevalence of traditional and hybrid defined benefit pension plans in large organizations that have operations in the United States. The results of the study may prove useful to pension practitioners and policy makers wishing to gauge the effect of a recent US court ruling with potentially widespread implications for pension plans commonly referred to as cash balance plans.

Description: This is a discussion of the paper, 'Life Agents' Retirement Plans under New York State Expense Limitations' by Peter M. Tompa. This discussion amplifies the paper with regards to comparison of funding retirement with single premium deferred annuities as opposed to the money purchase method and critiques the table used for valuation of benefits.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the effect of recent changes in tax structures on employee benefits - their value to employees, limitations on deductibility by employers, taxability to employees, and the direction of likely future changes. Will the continued emphasis on additional revenue generation result in a shift in employer emphasis toward additional cash compensation versus employee benefits?

Description: With the tremendous growth of the private pension institution since 1940, it is inevitable that an institution of this magnitude should come under critical scrutiny by both public and private bodies. This is a panel discussion about major policy issues in private pensions in the United States and Canada. From Transactions of Society of Actuaries 1966, Vol. 18 Pt. 2, No. 52.