Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. This panel discussion is designed for the experienced pension practitioner. The panelists, using numerical illustrations, discuss how to do calculations to prove nondiscrimination under proposed Internal Revenue Code regulation 401[a][4]. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists address concerns that government regulations are discouraging the utilization of qualified plans. Topics they discuss include: the effect of funding limits maximum benefit and contribution limits nondiscrimination plan sponsor objectives and taxation of benefits. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: This presentation discusses the ways actuaries have dealt with regulations under Internal Revenue Code 401a4 which prescribes tests that are required to be completed by qualified retirement plans to ensure that plan benefits/contributions do not discriminate in favor of officers, shareholders, or highly compensated employees. From Record of Society of Actuaries Vol. 17, No. 3.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists review current pension issues and recently published or expected regulations. Topics include funding issues, nondiscrimination rules, and small plan audits by the Internal Revenue Service. From the Record of Society of Actuaries, Volume 17, No. 4A.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists present the basics of nondiscrimination in pension plans, the provisions of the tax code designed to prevent benefits and contributions from being steered primarily to the higher paid participants in a plan. The panelists discuss the relevant sections of the Internal Revenue Code, including 401[a][4], 410[b], 401[I], 401[a][26], and the recently published regulations. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the considerations and factors in selecting an interest rate assumption for a pension plan, looking at the Employee Retirement Income Security Act, ‘ERISA,’ the Financial Accounting Standards Board, ‘FASB,’ current liability, the effect of Internal Revenue Service, ‘IRS’ audit guidelines and audit programs, and the effect of other assumptions. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3A.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss legislative and regulatory developments in the pension area which have occurred just prior to the meeting, and their effect on the pension practitioner. Topics include recent Internal Revenue Service [IRS] guidance on closing agreements for pension plans with tax compliance errors, including sanctions, rules relating to the Securities and Exchange Act of 1934, and Internal Revenue Code [IRC] Section 404c, concerning pension plan investments. There was also some discussion on retiree health plans and Medicare. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3B.

Description: This presentation is a Pension Section meeting from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The speaker discusses insurer solvency issues for pension actuaries, focusing on the failure of Executive Life and the implications for its significant amount of pension business. Topics include the tax claims of the Internal Revenue Service, and role and potential liability of the Pension Benefit Guaranty Corporation [PBGC], state guaranty funds, and reinsurers. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3B.

Description: Table of contents for Volume 1, Issue No. 2 of The Record of the Society of Actuaries. These records were taken from the New York meeting, April 17-18, 1975.

Description: 1993 SOA Annual Meeting, New York. This session offered a review of recent regulations, rulings, and proposed legislation affecting retirement plans. These include PBGC reform proposals and various IRS regulations.