Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Digest of Informal Discussion’ addresses current developments and proposals with respect to Social Security legislation in the United States and Canada, and individual retirement legislation.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. This panel discussion is designed for the experienced pension practitioner. The panelists, using numerical illustrations, discuss how to do calculations to prove nondiscrimination under proposed Internal Revenue Code regulation 401[a][4]. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: This session discussion is a review proposals to modify the plan termination provisions of the Employee Retirement Income Security Act of 1974. Current projections of the corporate funding problems and the alternatives under consideration will be included. From Record of the Society of Actuaries Vol. 14, No. 1.

Description: This presentation is a Pension Section meeting from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The speaker discusses insurer solvency issues for pension actuaries, focusing on the failure of Executive Life and the implications for its significant amount of pension business. Topics include the tax claims of the Internal Revenue Service, and role and potential liability of the Pension Benefit Guaranty Corporation [PBGC], state guaranty funds, and reinsurers. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3B.

Description: This article discusses Dan M. McGill's presentation on the subject of a guaranty fund for private pensions, given to the Senior Branch of the Actuaries Club of New York on March 26, 1968. Dr. McGill offered his thoughts on the technical characteristics of such a fund.

Description: The U.S. Internal Revenue Code prohibits qualified pension and profit sharing plans from discriminating in favor of highly compensated employees. It states that a plan is not discriminatory merely because contributions or benefits are a uniform percentage of pay. In addition, the code allows some disparity between highly compensated employees and other employees with respect to their contributions or benefits as a percentage of pay.

Description: An article summarizing the testimony of Ron Gebhardtsbauer of the American Academy of Actuaries to the Department of Labor regarding disclosure rules to employees for pension plan changes. From Pension Section News, June 1999, Issue No. 40.

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: 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: Presenters discuss recent developments, especially in the U.S., that are not being covered at other pension sessions. From the Record of the Society of Actuaries, Vol. 24, No. 2.