Description: The panelists discuss recent developments, especially governmental laws and rules affecting the pension plans in the U.S. that are not being covered at other sessions. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: This session discussion is about issues facing small plans today, do small plans still exist, do defined-benefit plans still serve the objectives of small plan sponsors, target-benefit plans versus age-related and profit-sharing plans.

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: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists present the basics of nondiscrimination in pension plans, the provisions of the tax code designed to prevent benefits and contributions from being steered primarily to the higher paid participants in a plan. The panelists discuss the relevant sections of the Internal Revenue Code, including 401[a][4], 410[b], 401[I], 401[a][26], and the recently published regulations. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: A panel of practitioners and a PBGC representative present current issues relating to the federal pension insurance program. In particular, PBGC premium issues are reviewed, reportable events and issues pertaining to plan terminations is covered. A significant portion of this session is devoted to audience questions. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: Discusses the Tax Reform Act of 1986 [TRA] and its effect on the Social Security integration rules for defined benefit plans. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4A.

Description: Interview with Blaine Aiken to learn about recent developments in fiduciary responsibility and financial and retirement advice. New developments will extend the fiduciary requirements financial advisors are subject to. These developments are linked to changes in the code of ethics that apply to CFPs.

Description: This session discussion is about practices and procedures in the termination of pension plans, PBGC requirements and effect of new regulatory requirements on plan terminations. From Record of the Society of Actuaries Vol. 14, No. 4A.

Description: Presented at Living to 100 Symposium, January 2011. The first part of this paper gives background material on the existing Canadian Income Security system, including both government-sponsored systems and private sector supplements. The second part is the report from the Canadian Institute of Actuaries' Task Force on Government-Facilitated Retirement Income Plans published March 2010, which provided actuarial input to the Canadian pension reform debate.

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.