Description: Discussion of the challenges actuaries face in selecting an interest rate for the purpose of calculating Withdrawal Liability for a Multiemployer pension fund in the US. Recent court cases are referenced.

Description: Chairperson's welcome to the RS and thoughts about our future.

Description: Interview with the current Chair of the Retirement Section Council, describing the work of the Council and other topics.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss legislative and regulatory developments in the pension area which have occurred just prior to the meeting, and their effect on the pension practitioner. Topics include recent Internal Revenue Service [IRS] guidance on closing agreements for pension plans with tax compliance errors, including sanctions, rules relating to the Securities and Exchange Act of 1934, and Internal Revenue Code [IRC] Section 404c, concerning pension plan investments. There was also some discussion on retiree health plans and Medicare. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3B.