Description: Session from a 1992 meeting of the Society of Actuaries . Representatives of the IRS addressed current IRS regulation issues with respect to qualified pension plans, followed by a question and answer session with the audience.

Description: 1992 SOA Regional Meeting, Chicago. This presentation provided a 1992 rulings and regulations update including: 1. Bankruptcy. 2. Pension Benefit Guarantee Corporation update. 3. IRS Announcement 92-29, which extended the effective dates for the 401 a4 and related regulations. 4. IRS Announcement 92-81, which is is the data procedure announcement for 401a4 substantiation. 5. Revenue Procedure 92-42, which, repeals Revenue Procedure 89-45. 6. The Internal Revenue Service business plan.

Description: This session discussion is an overview of pension issues and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and plan design issues. From Record of the Society of Actuaries Vol. 14, No. .

Description: The panel discusses some of the major effects of the Retirement Protection Act of 1994 in areas other than funding. Topics include calculation of lump sums, section 415 limits, creation of the missing participants program, changes in the variable rate premium and elimination of the excise tax for some non deductible contributions. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: The panel presents the technical details of calculating the deficit reduction contribution as changed by the Retirement Protection Act RPA of 1994. Additionally addressed is the new solvency maintenance requirement and changes to the full-funding limitation. From the Record of the Society of Actuaries, Vol. 21, No. 3b.