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: This article provides a summary of the Pension and Employee Benefit Act of 1967 bill S.1103 introduced by Senator Javits of New York. If enacted, it would have far reaching implications.

Description: The author notes in this 1981 article that after two years’ work the President’s Commission on Pension Policy has recommended major changes in the U.S. private pension and Social Security systems. These include a highly controversial proposal to require a Minimum Universal Pension System MUPS, and various other less significant changes. The impact on legislation is much in question, given that the President appointing the Commission is now out of office. The article notes further that since the costs and savings of the proposals have not been quantified, actuaries have a chance to step in and render a public service.

Description: In this article, the author talks about reforming the Canadian pension system.

Description: This article provides a review of the single-employer funding rules under the Pension Protection Act of 2006 'PPA,' reflecting regulatory guidance through December 2007. The discussion does not cover special issues for hybrid plans and does not consider at-risk calculations or benefit restriction rules.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists address concerns that government regulations are discouraging the utilization of qualified plans. Topics they discuss include: the effect of funding limits maximum benefit and contribution limits nondiscrimination plan sponsor objectives and taxation of benefits. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: 1996 SOA Spring Meeting, Colorado Springs. This session was about working with the Voluntary Compliance Resolution program, the Closing Agreement Program, and compliance audits. It focused on how these programs actually operate, including what cases are likely to be best served through each program.

Description: Will the Enrolled Actuary replace the FSA? Maybe was the answer to that question, which posed the topic for discussion at a recent New York Actuaries Club meeting. This 1976 article is a recap of that recent meeting, discussing the implications for the SOA and Academy of the new federal designation of Enrolled Actuary for pension actuaries, and how that would play out with respect to the SOA’s professional designations and the role of the Academy.

Description: This is a discussion about pensions and how Ontario Bill 165 affected it. From Transactions of Society of Actuaries 1962, Vol. 14 Pt. 2

Description: This study note discusses the history of the Insurance programs and changes made through legislation.