Description: Panelists examine the basic structure and current actuarial issues relating to multi-employer pension plans, including the interface of the collective bargaining environment and the operations of the plan and trust under the Taft-Hartley Act. From the Record of the Society of Actuaries, Vol. 25, No. 3.

Description: Panelists develop a framework for analyzing the diverse family of deferred recognition methods for assets under a pension plan. Using this framework, attendees learn how to assess the reasonableness of a method from both a client and a regulatory perspective – that qualify under IR Code Section 412[c][2][A] – including a case study of the evolution of smoothing methods used by a particular group of plan sponsors. From the 2002 Record of Society of Actuaries, Volume 28, No. 2. Session 76PD of the San Francisco Spring Meeting.

Description: This article reviews the proposed new accounting standards for pensions for governmental plans. From the Pension Section News, October 2011, Issue No. 75.

Description: Attendees learn how the public sector bargaining process works and learn the role of the actuary in that process. From the Record of the Society of Actuaries, Volume 28, No. 2, Session 29pd.

Description: Discussion of competing theories for valuing public pension liabilities. Emphasis on revised Actuarial Standards of Practice that focus on the purpose of the measurement.

Description: Attendees gain an understanding of common practices, differences between industries and the role of the actuary in the bargaining process. From the Record of the Society of Actuaries, Volume 28, No. 2, Session 10PD