Description: This 1992 panel discussion is about the Internal Revenue Service's pension nondiscrimination rules, including the 401[a][4] general test regulations, the 401[l] permitted disparity regulations, the 401[a][26] minimum participation requirements, and the 410[b] average benefits test. From the Record of the Society of Actuaries Vol. 18, No. 1A.

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 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.