Description: The primary purpose of this paper is to set forth one method of evaluating vested pension costs and to suggest a simple way for the actuary to make provision in his pension cost calculations for specific vesting schedules. From Transactions of Society of Actuaries 1966, Vol. 18, Pt. 1, No. 52.

Description: This is a discussion about whether the Society's spring programs are meeting member needs and desires, and about discussion rules.

Description: This is a discussion about retirement plans and the treasury regulations involved. From Transactions of Society of Actuaries 1963, Vol. 15 Pt. 2

Description: This discussion at the SOA 1968 Philadelphia and Los Angeles Regional Meetings compares variable annuitis and mutual funds from a company and customer standpoint. Other opportunities for selling equity based products as well as the Canadian experience are explored.

Description: Panelists examine the basic structure and current actuarial issues relating to multi-employer pension plans, including the interface of the collective bargaining environment and the operations of the plan and trust under the Taft-Hartley Act. From the Record of the Society of Actuaries, Vol. 25, No. 3.

Description: This discussion is about retirement plans and interest assumptions in valuation of pension plans. From Transactions of Society of Actuaries 1962 Vol. 14 pt 2

Description: The following topics were discussed at concurrent sessions: 1. The Actuary's responsibilities- pensions, 2. Policy loan problems, 3. New forms of group insurance, and 4. Corporate financial management of mutual life insurance companies. From Transactions of Society of Actuaries, 1974 Vol. 26, Pt. 2D, No. 75AB.

Description: The general theme of discussion was pension plan funding and cost. The specific topics discussed included: impact of ERISA on corporate funding strategies, ethical considerations involved in deciding how to address inflation in pension plan costs, actuarial cash flow projections, actuarial role in evaluating alternative investment strategies, effect of ERISA's imposed Funding Standard Account, and discussion of the paper titled Introduction to Dynamics of Pension Funding. From the Record of the Society of Actuaries, 1976 Vol.2 No. 1

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 presentation discusses Pension benefits as an asset from the plan participant's point of view: degree of risk to the participant in meeting retirement income objectives, impact of legislative changes, Financial Accounting Standards, Board FASB reporting requirements, plan termination liabilities and other factors on the relative roles of defined benefit and defined contribution plans, trends in plan design, investment choices in defined contribution plans, implications with Social Security, Employee Retirement Income Security Act ERISA, 401k plans. From Record of the Society of Actuaries Vol. 10, No. 3.