Description: This session discussion is about what constitutes the proper level of financing of retirement plans, objective of proper financing, different measures of funding status, risk related to inadequate financing, recent U.S. developments. From Record of the Society of Actuaries Vol. 13, No. 4A.

Description: This 1990 panel discussion is about the IRC Section 412 minimum contribution requirements and the IRC Section 404 maximum deductible contributions. Also discussed is a comparison of these U.S. contribution regulations with those of Canada and other countries including Australia, Brazil, Belgium, Japan, Mexico, South Africa, Switzerland and the U.K. From the Record of the Society of Actuaries Vol. 16, No. 4B.

Description: This 1991 panel discussion: 1. Compares and contrasts standards set by various U.S and Canadian agencies- FASB, CICA, GASB, and IRS- for calculations under the Projected Unit Credit Cost Method, 2. Discusses certain types of retirement and ancillary benefits that are not easily handled under the Projected Unit Credit Cost Method, and 3. Provides insight into the nuances of using the Projected Unit Credit Cost Method for pension expense and funding purposes. From the Record of the Society of Actuaries Vol. 17, No. 3B.

Description: This discussion is about interests assumptions that are being used for cost estimates and valuation for trusteed retirement plans and deposit administration plans. From Transactions of Society of Actuaries Vol. 13 pt 2

Description: This 1981 discussion session focuses on funding policy for pension Plans in the United States and Canada from the plan sponsor's viewpoint. Topics include: 1.Alternative uses of cash, 2. Selection of the actuarial cost method, 3. Selection of actuarial assumptions, 4. External constraints such as regulatory constraints, labor agreements, accounting constraints and government contract reimbursement, 5. Use of projections and immunization theory, and 6. The effect of investment strategy on funding policy.

Description: This is a discussion about group annuity contracts issued for a very small number of lives and how it affected new sales of individual pension-trust policies.

Description: Presented at June 2002 Spring Meeting. Panelists discuss current understanding of interest rate issues in pension plans, recent regulatory changes, adaptation to these changes and possible direction of additional legislation.

Description: This sessions from the 1995 SOA Vancouver Meeting covers the pension actuary's role in the 'top fifty' process, the PBGC's annual list of those companies with the largest underfunding for guaranteed benefits. It also covers FAS87 and the 10k filing. From the Record of the Society of Actuaries, Vol. 21, No, 3a.

Description: This session discussion is about what constitutes an adequately funded plan? It depends on your viewpoint. The session examines adequate funding from four different perspectives. From Record of the Society of Actuaries Vol. 14, No. 1.

Description: This article was presented at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries and addresses the impact of the following changes on future needs for pension coverage, future amounts of pension benefits, and costs of funding.