Description: 1993 SOA Annual Meeting, New York. This session offered a review of recent regulations, rulings, and proposed legislation affecting retirement plans. These include PBGC reform proposals and various IRS regulations.

Description: 1992 SOA Annual Meeting, Washington, D.C. This session reviewed IRS rulings, regulations and announcements pertaining to pensions which were issued in 1991-1992. Specific areas addressed included: 1. Distribution tables. 2. Non-discrimination regulations. 3. Determination of highly compensated employees. 4. Determination letter program. 5. Rollovers. 6. Distributions. 7. Cash balance plans. 8. New directions in the examination program.

Description: This presentation discusses the ways actuaries have dealt with regulations under Internal Revenue Code 401a4 which prescribes tests that are required to be completed by qualified retirement plans to ensure that plan benefits/contributions do not discriminate in favor of officers, shareholders, or highly compensated employees. From Record of Society of Actuaries Vol. 17, No. 3.

Description: This session is about the enrolled actuary status, valuation and certification problems, compliance procedures and practices and relationship with other professionals. From the Spring 1976 SOA Meeting.

Description: Presented at October 1996 Annual Meeting. Accruals in nonqualified retirement plans have become subject to FICA taxation. In this session, IRS rules are discussed in detail with emphasis on options available for good faith years through 1996 and final regulation years starting in 1997.

Description: 1992 SOA Regional Meeting, Chicago. In this panel discussion the speakers addressed nondiscrimination and good-faith compliance in the 401 a4, 401I, 401 a26, 401 b markets and then moved to a discussion format.

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: Presented at June 1996 Spring Meeting. Discusses minimum pension funding rules under GATT, aka the Retirement Protection Act.