Description: Discussion of the pension trust business, including the advantages and disadvantages of using the whole life plan for the basic policy and accumulating an auxiliary fund to supplement the cost of the pension provided by the cash value of that policy. Also discussion of the procedures used to fund pensions for substandard or uninsurable risks.

Description: This is a discussion of the title paper by Raymond F. Houseman, which provides some practical aspects of various funding methods. The paper is critiqued, and some alternative methods are discussed.

Description: This is a discussion of the paper, 'Life Agents' Retirement Plans under New York State Expense Limitations' by Peter M. Tompa. This discussion amplifies the paper with regards to comparison of funding retirement with single premium deferred annuities as opposed to the money purchase method and critiques the table used for valuation of benefits.

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 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: 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: This is a discussion of the paper Fundamentals of Pension Funding by Charles L. Trowbridge. From Transactions of Society of Actuaries 1952, Vol. 4, No. 10.

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: 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 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.