Description: This panel discussion covers early retirement incentive programs, also known as early retirement windows, at an elementary level. The topics discussed include design issues, communicating effectively, determining cost, ensuring success, and pitfalls. From the Record of the Society of Actuaries Vol. 17, No. 4A.

Description: This session discussion is about pension plan design. How are pension actuaries modifying plans to conform to TRA 86 and OBRA 87? What is the impact of the new integration regulations? What is the current status of cash balance plans? Are defined benefit plan dead? From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: 1992 SOA Regional Meeting, Chicago. This session was about the impact of pension plan design on investment strategy. The speakers covered a broad philosophical basis, the nuts and bolts of particular pension plan provisions in a defined-benefit area, and executive benefits.

Description: The pros and cons of both types of plans are debated, employer and employee objectives are highlighted , and the range of hybrid plans also will be included. From Record of the Society of Actuaries Vol. 12, No. 1.