Description: This panel discussion session focuses on the problems associated with small defined benefit pension plans.

Description: Presented at June 1996 Spring Meeting. This discusses the effect on pension plans of mergers and divestitures and looks at the importance of due diligence as part of the process. The discussion also presents the reality of actuaries on trial for negligence.

Description: 1993 SOA Spring Meeting, San Diego. This session is about current income replacement ratios for retirement planning. How much is enough? How should post-retirement health care benefits be reflected?

Description: 1993 SOA Annual Meeting, New York. This session discussed nondiscrimination issues including: 1. Separate lines of business regulations and how those blend into 40a-4. 2. Revenue procedures 93-39 on the determination letter process and 93-42 on the substantiation guidelines. 3. Possible extension of the 1994 effective date. 4. Are the regulations really simpler now? 5. Practical problems.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists present the basics of nondiscrimination in pension plans, the provisions of the tax code designed to prevent benefits and contributions from being steered primarily to the higher paid participants in a plan. The panelists discuss the relevant sections of the Internal Revenue Code, including 401[a][4], 410[b], 401[I], 401[a][26], and the recently published regulations. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: This sessions from the 1995 SOA Vancouver Meeting covers the pension actuary's role in the 'top fifty' process, the PBGC's annual list of those companies with the largest underfunding for guaranteed benefits. It also covers FAS87 and the 10k filing. From the Record of the Society of Actuaries, Vol. 21, No, 3a.

Description: This presentation, session number 70PD, took place at the 1999 Spring Meeting of the Society of Actuaries, held June 16-18 in Seattle. Panelists discuss the retirement needs of today’s workforce and how the various sources of retirement income combine to meet those needs, and how retirement income needs change throughout retirement. They discuss employer sponsored retirement plans, and the effect of these plans on employee behavior, and the issues associated with communicating to employees with regard to plan design changes and other topics. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: In light of the Executive Life insolvency, this panel discusses the current situation regarding insurance company guaranteed products and retirement plans. Also addressed is what the DOL, IRS, PBGC, Congress and the insurance industry have done. From the Record of the Society of Actuaries Vol. 18, No. 1B.

Description: This session at a SOA 1990 Spring Meeting is about the nondiscrimination regulations in employee benefit plans as defined by the Internal Revenue Code and how consultants have advised their clients to comply.