Description: This session from the 2003 SOA Spring Meeting discusses the PBGC's current financial status and its outlook for the future. Issues discussed include shutdown benefits, 4010 filings, floor-offset plans and PBGC variable premiums that have been impacted by current economic conditions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 34pd.

Description: Panelists discuss the PBGC audit program, the experiences of companies that have undergone the audit, and alternatives proposed by the PBGC. From the Record of the Society of Actuaries, Vol. 24, No. 2.

Description: This session reviews current trends in patterns of retirement and provides an update on legislation to facilitate phased retirement. From the Record of the Society of Actuaries, Volume 27, No. 3, Session 62PD.

Description: This session discussion is about what constitutes the proper level of financing of retirement plans, objective of proper financing, different measures of funding status, risk related to inadequate financing, recent U.S. developments. From Record of the Society of Actuaries Vol. 13, No. 4A.

Description: Presented at June 2002 Spring Meeting. Panelists discuss current understanding of interest rate issues in pension plans, recent regulatory changes, adaptation to these changes and possible direction of additional legislation.

Description: This sessions from the 1995 SOA Vancouver Meeting covers the pension actuary's role in the 'top fifty' process, the PBGC's annual list of those companies with the largest underfunding for guaranteed benefits. It also covers FAS87 and the 10k filing. From the Record of the Society of Actuaries, Vol. 21, No, 3a.

Description: The mission of the Education and Research E&R Section is described. The next two Actiarial Research Conferences are detailed. The pension section briefly discusses the decline of defined benefit pension plans.

Description: A panel of practitioners and a PBGC representative present current issues relating to the federal pension insurance program. In particular, PBGC premium issues are reviewed, reportable events and issues pertaining to plan terminations is covered. A significant portion of this session is devoted to audience questions. From the Record of the Society of Actuaries, Vol. 23, No. 1.

Description: This 1992 presentation discusses how to terminate a retirement plan including PBGC requirements and reactions, IRS issues, reversions and distribution problems. From the Record of the Society of Actuaries Vol. 18, No. 1B.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss pension plan termination issues, starting with the question ‘are plans still terminating?’ The panelists discuss distress and insufficient terminations, annuity outlook and procedures, and alternatives to termination. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.