Description: A Benefit Value Comparison of a Cash Balance Plan with a Traditional Final Average Pay Defined-Benefit Plan by Steve J. Kopp and Lawrence J. Sher. From The Pension Forum, October 1998, Volume 11, Issue No. 1.

Description: This article looks at the need for new defined benefit plan designs and their advantages. From Pension Section News, September 2004, Issue No. 56.

Description: This article talks about the steps taken by one corporation to provide a comprehensive LTD program for their employees.

Description: This is a discussion of the trend toward broader adoption of final-pay pension plans. From Transactions of Society of Actuaries 1969, Vol. 21 Pt. 2, No. 59.

Description: This general discussion focused on: A. The increase on maximum limits on single premiums accepted based on investment conditions, B. Steps a smaller company might take to meet the current demand for pension plans, C. The extent to which companies have: 1. Transferred to their field or district offices functions which had previously been performed in the home office 2. Transferred to the home office or to central collection offices functions which had previously been performed in agency offices D. Steps taken to revise or supplement company retirement plan benefits to recognize higher salary scales and the possibility of still further inflation, E. The advantages and disadvantages of the Bank Loan Plan under which a policyholder purchases a limited payment life policy and borrows part of the premium from a bank, and F. Changes which have been made in War Exclusion Riders, Disability and Double Indemnity provisions.

Description: This session was presented at the June 1980 SOA meeting in San Diego. The session outlined principles of pension plan design with emphasis on small 1-49 lives United States plans. Topics covered included: 1. Types of plans available 2. Considerations of corporate objectives and financial capabilities 3. Factors affecting normal retirement benefits, and 4. Ancillary benefit provisions. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: This is a discussion about pension plan design and mechanics including: 1. Adjustment of pension benefits for inflation, 2. Major revisions or plan terminations, 3. Development of group pension contracts, and 4. Design problems of negotiated plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 55.

Description: This paper analyzes the design and funding of privately sponsored retirement programs in an inflationary environment. From Transactions of Society of Actuaries 1982, Vol. 34.

Description: A fact sheet summarizing the report, Optimizing Retirement Income by Integrating Retirement Plans, IRAs, and Home Equity.

Description: This session discussion is an overview of pension issues and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and plan design issues. From Record of the Society of Actuaries Vol. 14, No. .