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: 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: 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: 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.