Description: This is a panel discussion session on the future of defined benefit pension plans, including trends in termination, attitudes of sponsors, legislative changes, impact of economic factors, and FASB reporting requirements. From the Record of the Society of Actuaries, Vol. 9, No. 3.

Description: What would we do if we could start pension funding all over? Would we have minimums, maximums, solvency-based contributions, the PBGC? What does financial economics say about how plans ought to be financed? From the Record of the Society of Actuaries, Vol. 30, No. 3.

Description: This panel discussion was from one of the 1982 spring meetings of the Society of Actuaries. The discussion concerned accounting for pensions and other post-employment benefits. The panel considered the following issues: 1. Disclosure 2. Multi-Employer Plans 3. Plans Funded With Insurance Contracts 4. Plans Likely to be Terminated 5. Treatment of Other Post-Retirement Benefits

Description: A controversial alternative to ERISA/FASB actuarial cost methods and assumptions is presented as a challenge from the discipline of financial economics. From the Record of the Society of Actuaries, Volume 27, No. 1, Session 37PD of the Dallas Spring Meeting.

Description: Presented at June 2002 Spring Meeting. Panelists discuss current understanding of interest rate issues in pension plans, recent regulatory changes, adaptation to these changes and possible direction of additional legislation.

Description: This discussion from the 1983 SOA Vancouver Meeting looks at recent developments in pensions for the United States including TEFRA and Section 415 limits on defined benefit and defined contribution plans, the taxation of social security benefits, and FASB views on pension assets and liabilities. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: This session discussion is about the various pension plan issues which must be considered when buying, selling, or merging a company, including: - Funding issues, - Plan design for a merged or successor plan - Eligibility, coverage, and participation issues - FASB accounting issues - Comparability of plans - Legal and actuarial requirements. From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This session at the SOA 2004 Annual Meeting looks at the future of accounting for pension plans including current standards of practice, global standards, and rules-based approaches versus principle-driven.