Description: The primary purpose of this paper is to set forth one method of evaluating vested pension costs and to suggest a simple way for the actuary to make provision in his pension cost calculations for specific vesting schedules. From Transactions of Society of Actuaries 1966, Vol. 18, Pt. 1, No. 52.

Description: This is a discussion about retirement plans and the treasury regulations involved. From Transactions of Society of Actuaries 1963, Vol. 15 Pt. 2

Description: The following topics were discussed at concurrent sessions: 1. Pension benefit security bill, 2. Variable insurance products, 3. Trends in hospital and medical care utilization, 4. Insurance distribution and marketing systems, 5. Deferred and incentive compensation, 6. Annual Statement accounting, 7. Social Security and employee benefits in western Europe, 8. Individual medical expense insurance, 9. Reserves and related problems for variable annuities and cost-of-living benefits, 10. Topics for consulting actuaries, 11. Profit and other objectives in group operations, and 12. Life insurance operations overseas- problems and opportunities. From Transactions of Society of Actuaries, 1969 Vol. 21 Pt. 1 No. 61.

Description: This discussion is about retirement plans and interest assumptions in valuation of pension plans. From Transactions of Society of Actuaries 1962 Vol. 14 pt 2

Description: This is a panel discussion about H.R. 10 pension plans, i.e., tax deferred retirement savings plans for the owners of an unincorporated business and its employees. The following questions are addressed: To what extent is coverage under H.R. 10 being provided under individual policies and under group contracts? What problems are presented in each approach? If special plans are used, what provisions must be included? If normal contracts are used, what modifications or endorsements must be made? What plans are generally used? If split-funding is not used with normal contracts, how are increases in contributions handled? To what extent are trust or custodial accounts being used? From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2.

Description: This is a discussion about employee benefit plans after retirement. The following questions are addressed: 1. To what extent are death benefits and medical benefits for employees and dependents kept in force after the employee retires?, 2. Where there is a continuation of such benefits for a retired employee or his dependent, what special problems can result from remarriage or reemployment, or in the event of the enactment of a federal plan?, 3. What methods of paying for or funding such costs are used?, and 4. What are the tax implications to both the employee and employer of the various approaches? Also discussed are insured vs. non-insured plans and valuation standards for pension plans. From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2