Description: Overview of the papers presented at the Retirement Implications of Demographic and Family Change Symposium

Description: Panelists provide: [1] a summary of legal issues and recent federal court cases regarding employee and retiree benefit plans, and [2] discussion of three research papers providing new thought and insight involving the perspective of many disciplines about the aging population and changing family structures in the U.S. and around the world. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 143TS of the San Francisco Spring Meeting.

Description: This session from the 1983 SOA Vancouver Meeting looks at the use of variable economic assumptions for pension plans including variable investment returns, variable pay increase assumptions and the amortization of the unfunded actuarial liability. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: The objective of this paper, prepared by the Society of Actuaries Committee on Pension Principles and Related Research, is to examine the advantages and disadvantages of using select and ultimate interest and salary scale assumptions in the valuation of defined benefit pension plans. The technical issues involved and the effect of such assumptions on the incidence of plan cost are also studied. From Transactions of Society of Actuaries 1985, Vol. 37.

Description: This session is about United States: Minimum funding requirements, Internal Revenue Service audit guidelines, Pension Benefit Guaranty Corporation, Financial Accounting Standards Board 87 Canada: Surplus contrivances tax reform, pension reform legislation, Canadian Institute of Chartered Accountants Standards. From Record of the Society of Actuaries Vol. 13, No. 2.