Description: This article is written in response to the article that appeared in the February/March issue of The Actuary entitled Better Standards for Setting Standards written by Dave Kass. It discusses the process itself, the time it takes to develop or change standards and how quickly new ideas should be incorporated in the standards.

Description: Full version of The Pension Forum, October 1998, Volume 11, Issue No. 11.

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 presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the status of rules and regulations on nondiscrimination for pension plans, including the relevant subsections of the Internal Revenue Code, ‘IRC,’ sections 401 and 410, and proposed regulations. In general, to be nondiscriminatory, a plan may not unduly favor highly compensated employees. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

Description: Discussion of bankruptcy and the implications for benefit plans, the obligations, collectively bargained benefits. Specific discussion of the LTV case.