Description: Presented at June 1996 Spring Meeting. New pension funding rules can result in highly volatile contribution requirements. Managing the options available can help sponsors realize the funding pattern they desire. 2 case studies are presented.

Description: This panel discussion session reported on the status and content of the Actuarial Standards Board standard dealing with the selection of assumptions. The discussion covers what the effects would be on practitioners.

Description: This panel from the 1977 SOA Meeting focuses on pension services to clients including pension plan investments, funding methods, plan administration, and new services that may be provided in the future.

Description: Presented at April 1985 Spring Meeting. This session discussed: Potential liability, Design techniques for controlling liability, Effect of inflation, Effect of medicare change, Financial accounting requirements, Funding vehicles and methods.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the pitfalls of underwriting group pension funding contracts with significant interest guarantees. Insurance companies are faced with concerns in meeting solvency requirements, reducing surplus strain, and managing risk. Methods and procedures that companies are using in evaluating and monitoring risk and in matching assets with emerging liabilities are highlighted.

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: Presented at June 1996 Spring Meeting. This session presents a line-by-line discussion of the re-designed 1995 Schedule B, including a brief discussion of issues related to new pension funding rules and preparation of attachments.

Description: This presentation session at the SOA's 1976 Houston Spring Meeting covered pension funding vehicles. The discussion included choice of vehicle Individual Policy, Deposit Administration, IPG, Self-Funding and Split-Funding, Investment Mix, Insurance Company versus Corporate Trustees and Outside Investment Advisers, Approaches to Plan Termination, and Small Plan considerations.

Description: Presented at June 1996 Spring Meeting. This session examines both the rules and practitioners' experience in implementing rules enacted with GATT: reportable events, PBGC notification of financial status, participant notification for underfunded plans.

Description: This session from the 1976 Winter SOA Meeting is a teaching session about the gain and loss analysis in pension actuarial and its essential part of the pension valuation process.