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 legislative and regulatory developments in the pension area which have occurred just prior to the meeting, and their effect on the pension practitioner. Topics include recent Internal Revenue Service [IRS] guidance on closing agreements for pension plans with tax compliance errors, including sanctions, rules relating to the Securities and Exchange Act of 1934, and Internal Revenue Code [IRC] Section 404c, concerning pension plan investments. There was also some discussion on retiree health plans and Medicare. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3B.

Description: 1993 SOA Spring Meeting, San Diego. This session is about the general test, which is a test to determine if the highly compensated individuals in a company receive a disproportionately high benefit under an employee benefit plan. Topics included an update on latest IRS pronouncements, data requirements, practical applications, and case studies.

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: Panel discussion exploring likely future scenarios, encompassing: Balance between state and federal regulation, effects of trends in tax regulation, and implications of all-federal or all-state regulation. From Record of the Society of Actuaries Vol. 12, No. 2.

Description: In this 1981 discussion session, the panelists express their views on the Multiemployer Pension Plan Amendments Act of 1980.

Description: The following topics were discussed at concurrent sessions: 1. Pension benefit security bill, 2. Variable insurance products, 3. Trends in hospital and medical care utilization, 4. Insurance distribution and marketing systems, 5. Deferred and incentive compensation, 6. Annual Statement accounting, 7. Social Security and employee benefits in western Europe, 8. Individual medical expense insurance, 9. Reserves and related problems for variable annuities and cost-of-living benefits, 10. Topics for consulting actuaries, 11. Profit and other objectives in group operations, and 12. Life insurance operations overseas- problems and opportunities. From Transactions of Society of Actuaries, 1969 Vol. 21 Pt. 1 No. 61.

Description: This 1977 panel discussion focused on the implications of proposed revisions of the standard valuation and nonforfeiture laws. Areas discussed included: 1. A regulator's perspective 2. Applications to Life and Annuities 3. applications to Pensions

Description: Panelists discuss the PBGC audit program, the experiences of companies that have undergone the audit, and alternatives proposed by the PBGC. From the Record of the Society of Actuaries, Vol. 24, No. 2.

Description: This session reviews current trends in patterns of retirement and provides an update on legislation to facilitate phased retirement. From the Record of the Society of Actuaries, Volume 27, No. 3, Session 62PD.

Description: This session discussion is about review of recent and pending legislation affecting pensions in Canada and the United States, restructuring of Canadian and U.S. pension plans as a consequence of tax reform and other pension legislation. From Record of the Society of Actuaries Vol. 13, No. 4A.