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: 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: Discussion of the issues the PBGC was focusing on at the time including modeling issues, losses incurred and expected and changes in legislation desired by the PBGC to manage losses going forward.

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 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: 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 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: What would we do if we could start pension funding all over? Would we have minimums, maximums, solvency-based contributions, the PBGC? What does financial economics say about how plans ought to be financed? From the Record of the Society of Actuaries, Vol. 30, No. 3.

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.

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.