Description: This paper by Harry M. Sarason, presented at the Eastern Spring Meeting of the Society of Actuaries, held March 24-25, 1960 in Washington, D.C., and the ensuing discussion, considers how to dispel, in layman’s terms, the misconception that “an annuity for the expectation of life is the same as the average value of the life annuity.” From the 1960 Transactions Vol. 12, No. 33.

Description: The Free Trade Agreement between Canada and the United States was the most important issue facing Canada in 1988 and became the subject of heated controversy. Other Canadian issues covered in this article include Social Security/Medicare tax reform pension reform health care and unemployment insurance.

Description: This discussion looks at developments which may be expected from the introduction of proposed Canadian legislation which would permit life insurance companies to operate special investment accounts for pension plans. The panel also reviews problems encountered in implementing legislation of this type in the U.S. and other recent developments expected to affect the relative competitive position of insured and trusteed plans. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: This paper provides a summary of the Retirement Annuities Act of the Government of Alberta which came into force on July I, 1951. Two main purposes are served by the Act. The means are provided by which any Canadian citizen who has been resident in the Province of Alberta for the past three years may purchase a retirement income on very attractive terms. Further, the funds received under the Act will be loaned to municipalities for local improvements, at lower rates of interest than could be obtained on their own security. From Transactions of Society of Actuaries 1951, Vol. 3, No. 7.

Description: This discussion looks at the following questions: How well are the life insurance companies carrying out their responsibilities for providing income to the aged? Is there any theoretical basis for determining the maximum annuity which should be underwritten on one life? How are such limits fixed? From Transactions of Society of Actuaries 1955, Vol. 7, No. 19.

Description: This is a discussion about pensions. From Transactions of Society of Actuaries 1962, Vol. 14 Pt. 2

Description: This paper examines the history and trends of pension and welfare plans in Canada. From Transactions of Society of Actuaries 1958, Vol. 10, No. 27.

Description: This 1981 discussion session is about public social policies and their impact on public and private retirement plans in the United States and Canada. The key issues discussed pertain to age, sex and marital status, and income level. Also discussed is the possible impact of public social policies on future trends in disability benefits, death benefits, termination benefits, and other factors in private and public retirement plans.

Description: This is a discussion about retirement plans and the treasury regulations involved. From Transactions of Society of Actuaries 1963, Vol. 15 Pt. 2

Description: This is a discussion about the Opinion No. 8 Bulletin on accounting for the cost of pension plans that was recently issued by the Accounting Principles Board of the American Institute of Certified Public Accountants and Bulletin No. 21 recently issued by the Committee on Accounting and Auditing Research of the Canadian Institute of Chartered Accountants, and the effect these bulletins will have on the preparation of actuarial valuations of pension plans. Also discussed is the use of level-premium life insurance in connection with employee benefit plans and the underwriting, actuarial and other problems encountered in the design and marketing of such plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 54.