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 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 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: The panel discusses some of the major effects of the Retirement Protection Act of 1994 in areas other than funding. Topics include calculation of lump sums, section 415 limits, creation of the missing participants program, changes in the variable rate premium and elimination of the excise tax for some non deductible contributions. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

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 study note discusses the history of the Insurance programs and changes made through legislation.