Description: The presenter will discuss these issues, the current funding status of defined-benefit plans and the resulting effects on balance sheets, income statements and cash flows. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 32pd.

Description: This session discussion will review rulings, regulations and announcements which have been issued in the last year. This is intended to be an overview and not a detailed analysis. Focus is on pension plans.

Description: 1993 SOA Spring Meeting, San Diego. This session is about the general test, which is a test to determine if the highly compensated individuals in a company receive a disproportionately high benefit under an employee benefit plan. Topics included an update on latest IRS pronouncements, data requirements, practical applications, and case studies.

Description: This session discussion is about Pension Committee paper, new minimum funding assumptions, PBGC requirements effect on assumptions and FASB effect on choice of assumptions. From Record of the Society of Actuaries Vol. 14, No. 4B.

Description: This session discussion is a review proposals to modify the plan termination provisions of the Employee Retirement Income Security Act of 1974. Current projections of the corporate funding problems and the alternatives under consideration will be included. From Record of the Society of Actuaries Vol. 14, No. 1.