Description: This discussion examines non-traditional pension plan terminations, particularly those plans which have a reversion of assets. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: This presentation is Part I of a two part series arranged by the Society of Actuaries Futurism Section. Part I discusses the demographic changes, business restructurings, changing social values, and changing government roles that are predicted to occur in the next 20 years. Part II will discuss the effects these changes are expected have on retirement plans and retirement security. From the Record of the Society of Actuaries Vol. 20, No. 3A.