Description: Panelists will discuss and stimulate audience discussion on the potential roles and opportunities for actuaries during and after health care reform. Included is a perspective from Cananda's experience. From Record of Society of Actuaries Vol. 20, No. 3B.

Description: This meeting session, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion of U.S. Social Security issues. Questions discussed included: 1. What is the financial status of the Social Security program? 2. What changes have been recently adopted and what changes have been proposed? 3. How would these changes affect the private pension system costs and plan design? 4. What is the proper role of the actuarial profession regarding the Social Security program? Included discussion of the paper, Constant Replacement Ratios in Retirement: A Theoretical Approach,' by Barnet N. Berin and Anthony B. Richter.

Description: This paper offers a mathematical discussion of integrating private pension plans with social security and looks at IRS rules, earnings replacement by social security, integrating defined benefit and defined contribution plans, early retirement, target plans, discrimination test and other issues. From Transactions of Society of Actuaries 1976, Vol. 28.

Description: This is a presentation on the design of integrated retirement plans. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: This panel discussion which was presented at the SOA's 1976 Spring Meeting in Washington D.C. focused on various pension plan issues which have arisen in difficult economic times in the mid-1970's.

Description: This session from the 1984 SOA Atlanta Meeting is about the FASB's preliminary views on pension accounting issues and the shortcomings of the views from the actuarial perspective.

Description: This paper discusses decoupling of social security - meaning that the coupling of actual benefits for those already beneficiaries and potential benefits for future beneficiaries be broken. The purposes are to describe the environment, the problem which decoupling addresses and the importance of a rational solution. The paper discusses the wage-indexing approach and the price-indexing approach. From Transactions of Society of Actuaries 1977, Vol. 29.

Description: This 1982 discussion session addresses three questions: 1. How will continued high rates of inflation affect the financial needs of retired persons, both absolutely and in comparison with other segments of the population?, 2. What effects will there be on the age of retirement and the need for retirement income?, and 3. To what extent will these needs be met from social programs, private plans or individual savings?

Description: This session from the 1995 SOA Vancouver Meeting discusses ethics in general, and then examines the topic of ethics as it relates to professional and corporate planning. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: Actuaries have been thinking about how to improve North American retirement systems in big and small ways for a number of years. This web page contains Bob Berin’s thoughts on this topic from the September 1990 Pension Section News, followed by Cindy Levering’s update on the Retirement 20/20 initiative.