Description: This session looked at techniques suitable, practical or useful in recognizing future improvement in mortality, the projected mortality vs. Actuary's Opinion and should valuation mortality tables be updated frequently.

Description: A pension plan uses Actuarial Equivalence to determine a 'fair' adjustment to pension benefits for form and timing of payment. The definition of Actuarial Equivalence is set in the Plan Document which may not have been reviewed for decades. With a wave of recent pension litigation in the U.S., plan sponsors, attorneys and actuaries now pay more attention to how pension plans define Actuarial Equivalence. How does a change in mortality table or interest rate affect the ultimate benefit? What are the requirements under ERISA and pertinent regulations? Are there court cases that have examined this question before? What are the issues behind the recent lawsuits and what can a plan sponsor do now to reduce their legal exposure? What alternative strategies are available for changing or not changing the definition in the plan document?

Description: This session from the 1984 SOA Salt Lake City Meeting discusses Unisex legislation in the U.S. Congress on new and existing policies that eliminates gender in life insurance, pensions, health insurance and automobile insurance.

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: This session at the SOA 1990 Annual Meeting looks at the outlook over the next 10 years of employee benefits. The effect on the role of the actuary is discussed.

Description: The presenters will provide an update on recent developments impacting U.S. retirement plans, such as regulatory guidance, new legislative proposals, recent court cases and recent trends. Experienced pension actuaries will share their perspectives on these issues and discuss how plan sponsors are being impacted.

Description: The speakers will share the international experience in the annuity market, discuss the annuity puzzle and the influencing factors of annuity supply and demand, and express their views on the annuity market trend under the aging and longevity trend of China's population and longevity risk management of annuity products.

Description: Transcript of a round table discussion on Housing in Retirement.

Description: Mr. Rallis will discuss trends in the market for risk transfer of defined benefit plans in the US. He will also address implications of increasing longevity.

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.