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.

Description: This paper recommends a 'macroview' of the Social Security program that is related to the broader economic and social environment now and in the future. OASDI is not simply a private-sector pension plan on a large scale. Instead, it provides socially determined claims on the future economy. Demography cannot be ignored, but it is not the sole determinant of what is desirable or affordable. From The Old-Age Crisis - Actuarial Opportunities -The 1996 Bowles Symposium, M-RS99-1.

Description: This is a review if the book, 'The Promise of Private Pensions: The First Hundred Years' by Steven Sass. The book is about the history of pension plans before the enactment of ERISA. Unlike texts about recent and current pension developments, this book will not be outdated by ongoing pension activity.

Description: This document is a meeting session summary. The meeting occurred at the 1976 SOA Spring Meeting in Washington D.C. The session compared and contrasted educational and experience requirements for actuaries and economists, costs of long range social insurance programs, costs of short range programs, economic analysis of the effects of social insurance programs and cooperation between the two professions to analyze social insurance programs.

Description: The following topics were discussed at concurrent sessions: 1. The Actuary's responsibilities- pensions, 2. Policy loan problems, 3. New forms of group insurance, and 4. Corporate financial management of mutual life insurance companies. From Transactions of Society of Actuaries, 1974 Vol. 26, Pt. 2D, No. 75AB.

Description: This is a summary of 1972 discussions about: 1. the past and future dynamics of North American retirement systems, 2. alternatives for pension legislation, and 3. actuarial principles and practices for pension plans. From Transactions of Society of Actuaries 1972, Vol. 24, Pt. 2D, No. 68.

Description: The following topics were discussed at concurrent sessions: 1. Personal Security in the 1970's- United States and Canada, 2. Adjusted earnings for life companies, 3. Pension funding, 4. What about these younger actuaries?, 5. Sources of statistical information for actuaries, 6. Variable life insurance, 7. Models and decision techniques, and 8. Role of the actuary in expense control. From Transactions of Society of Actuaries 1970, Vol 22, Pt. 2, No. 63.

Description: This session from the 1983 SOA Spring Meeting discusses developments in Social Security.

Description: This session from the 1995 SOA Vancouver Meeting addresses the critical issues of the financing for the Social Security systems in the U.S. and Canada. From the Record of the Society of Actuaries, Volume 21, No. 3b.

Description: This 1981 discussion session is about 1. Proposals to reorient Social Security to encourage later retirement, 2. The impact of later retirement on employers, employees, pension programs and insurers, 3. The desirability, practicality and equity of requiring later retirement, 4. The problems of funding disability-related early retirement, and 5. Alternative approaches to bringing the long-range benefits and revenues of Social Security into equilibrium.