Description: The general theme of discussion was pension plan funding and cost. The specific topics discussed included: impact of ERISA on corporate funding strategies, ethical considerations involved in deciding how to address inflation in pension plan costs, actuarial cash flow projections, actuarial role in evaluating alternative investment strategies, effect of ERISA's imposed Funding Standard Account, and discussion of the paper titled Introduction to Dynamics of Pension Funding. From the Record of the Society of Actuaries, 1976 Vol.2 No. 1

Description: This 1978 session focused on valuation techniques for pension plans. Topics covered: 1. Asset Valuation Methods 2. Use of projections and forecasts 3. Has application of forecasts allowed the actuary to determine short range best estimate of future costs different from traditional methods? 4. Treatment of salary scales, turnover assumptions, retirement decrements

Description: Panelists examine the basic structure and current actuarial issues relating to multi-employer pension plans, including the interface of the collective bargaining environment and the operations of the plan and trust under the Taft-Hartley Act. From the Record of the Society of Actuaries, Vol. 25, No. 3.

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 presentation discusses Pension benefits as an asset from the plan participant's point of view: degree of risk to the participant in meeting retirement income objectives, impact of legislative changes, Financial Accounting Standards, Board FASB reporting requirements, plan termination liabilities and other factors on the relative roles of defined benefit and defined contribution plans, trends in plan design, investment choices in defined contribution plans, implications with Social Security, Employee Retirement Income Security Act ERISA, 401k plans. From Record of the Society of Actuaries Vol. 10, No. 3.

Description: A presentation of various views on establishing principles and practices for pension plan construction and valuation, in light of the passage of the Pension Reform Act. Presented at the Spring 1975 Meeting in Los Angeles.