Description: 1993 SOA Spring Meeting, San Diego. This session is about nonqualified plan issues including funding, Secular Trusts, Rabbi Trusts, trends in plan design, and ERISA excess plans.

Description: 1993 SOA Spring Meeting, San Diego. This session is a review of recent regulations, rulings, proposals, court decisions and happenings affecting pension practicioners.

Description: This presentation reviews the maximum contribution and benefit limitations, coping with top-heavy rules, comparability under Revenue Ruling 81-202 and design techniques to maximize tax deferrals. From Record of the Society of Actuaries Vol. 11, No. 1.

Description: This session discussion is about what practitioners have been doing with the new Internal Revenue Code Section 410b and Section 401a26, how have they been doing and comparability calculations for the above. From Record of the Society of Actuaries Vol. 15, No. 1.

Description: Panel discusses the elimination of Code Section 415e and how this will affect small defined-benefit pension plans. From the Record of the Society of Actuaries, Vol. 23, No. 1.

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

Description: 2004 SOA Spring Meeting, Anaheim, CA. This session presented expert views on emerging issues that have technical and practical ramifications for plan sponsors, participants and/or advisers. It offered attendees an opportunity to gain a better understanding of the current retirement system's regulatory environment and how it has changed.

Description: Discusses plan design and funding issues – for small and large plans – arising from changes to the Section 415 limits, including: transition rules, adjustments to the $90,000 limit, combined-plan limits, top-heavy plans, and problem-solving. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.

Description: Discussion of the laws and regulations of the IRS, Department of Labor, and PBGC with regard to pension plans that are in effect but often overlooked by practitioners.

Description: This session from the 2003 SOA Spring Meeting discusses the PBGC's current financial status and its outlook for the future. Issues discussed include shutdown benefits, 4010 filings, floor-offset plans and PBGC variable premiums that have been impacted by current economic conditions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 34pd.