Description: This presentation is a Pension Section meeting from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The speaker discusses insurer solvency issues for pension actuaries, focusing on the failure of Executive Life and the implications for its significant amount of pension business. Topics include the tax claims of the Internal Revenue Service, and role and potential liability of the Pension Benefit Guaranty Corporation [PBGC], state guaranty funds, and reinsurers. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3B.

Description: The panelists discuss recent developments, especially governmental laws and rules affecting the pension plans in the U.S. that are not being covered at other sessions. From the Record of the Society of Actuaries, Vol. 23, No. 1.