Description: Presented at June 1985 Spring Meeting. This session discussion is about: Changes in demographics and work forces composition, Trends towards defined contribution and flexible benefits programs, Lifestyle and attitude changes, Retiree medical care coverage.

Description: This session from the 1995 SOA Vancouver Meeting discusses recent economic developments leading many companies to reduce their workforce, examines the impact of this activity on the pension plan, nondiscrimination rules and explores design options that have been used in conjunction with downsizing. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: This article addresses how the ARPA has lessened the financial burden on sponsors of corporate defined benefit plans.

Description: This session from the 1976 SOA Fall Meeting is about the comparison of social security systems in the United States, Canada, Europe, Australia and New Zealand, the relationship between social security and private pension plans, and the contrast of Canadian and European governmental medical insurance programs to the continuing controversy in the United States over government health insurance.

Description: Presented at April 1986 Spring Meeting. Addresses costs, cost measurement and control, how target cost levels are established, and the cost/benefit perceptions of employers.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the current and future challenges in the employee benefits area, is the actuarial profession adequately preparing its members to meet those challenges, and do our clients and publics view us as playing a vital role in employee benefits developments.

Description: Minor changes in the Internal Revenue Code would encourage corporations to use Trust Fund financing, thus fueling economic prosperity without population expansion. However, even without these changes, a number of companies have found that establishing an employee trust is the answer not only to their capital requirements, but also to their employees’ increasing demands for a “piece of the action.”

Description: 10 Considerations for DB Pension Plans in Light of the Coronavirus Crisis of 2020. The article discusses the following topics: ERISA funded status & benefit restrictions; cash contributions & tax deductibility; PBGC premiums; Pension Accounting Expense; Commencing Benefits After Normal Retirement Age; Bringing Back Former Participants; Actuarial Assumptions; Asset Allocation and Re-Risking; De-Risking Expectations and Future Funding Relief

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It addresses the following issues: Can individual policy retirement plans be sold by insurance agents without their becoming fiduciaries, what new features in funding contracts and prototypes plans are needed, and what extra costs for retirement plans are expected due to the reporting, dlsclosure, and actuarial valuation requirements of ERISA. 1975 Record Vol. 1, No. 3

Description: This article provides an overview of the laws and regulations governing pension funding and suggests analysis which will enable the plan sponsor to capitalize on contribution options and coordinate long and short term funding strategies.