Description: This session at the SOA 1990 Annual Meeting looks at the outlook over the next 10 years of employee benefits. The effect on the role of the actuary is discussed.

Description: This session is about United States: Minimum funding requirements, Internal Revenue Service audit guidelines, Pension Benefit Guaranty Corporation, Financial Accounting Standards Board 87 Canada: Surplus contrivances tax reform, pension reform legislation, Canadian Institute of Chartered Accountants Standards. From Record of the Society of Actuaries Vol. 13, No. 2.