Description: This paper examines the valuation of assets and poses the following questions: A. What bases, other than cost or market, are in use for valuing pension trust assets and acceptable under the Internal Revenue Code and Rulings? and B. How can a retirement plan having assets valued on a book or cost basis utilize existing unrealized appreciation for purposes of improving benefits or reducing current funding costs without changing to a market value basis? From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: This panel discussion from the 1977 Record of the SOA Vol. 3 No. 4 examines the possible future developments related to retirement income security including public policy developments and the various social, economic, political, demographic, and other driving forces impact of future events.

Description: This general discussion looks at the results derived from the 15th International Congress of Actuaries and the legislations adopted in Canada and proposed in the U.S. giving favorable tax treatment to pension contributions by the self-employed. From Transactions of Society of Actuaries 1958, Vol. 10, No. 26.

Description: Discusses how the professional status of consulting actuaries is affected by marketing activities, relationships with agents, brokers and non-actuarial consultants, competition, performing non-actuarial services, client ownership position or board membership, and billing practices.