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  • Repairing the Pension Safety Net
    Repairing the Pension Safety Net At this presentation, the Executive Director of the Pension Benefit Guaranty Corporation talks about some recent pension plan terminations what can be done to ...

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    • Authors: Susan M Smith, James B Lockhart
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Defined benefit plans
  • Adequate Financing Of Retirement Plans
    Adequate Financing Of Retirement Plans This session discussion is about what constitutes an adequately funded plan? It depends on your viewpoint. The session examines adequate funding from four ...

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    • Authors: C David Gustafson, James E Holland, Susan M Smith, Michael Trenk
    • Date: Apr 1988
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Funding
  • Section 401 k Plans - Why All The Fuss?
    Section 401 k Plans - Why All The Fuss? This panel discussion, which occurred at the October 1982 Society of Actuaries Annual meeting in Washington D.C., presented information related to 401k ...

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    • Authors: Peter M Kelly, Susan M Smith
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy; Public Policy
  • Cash-Balance Plans and Age-Weighted Profit-Sharing Plans - Basic
    Cash-Balance Plans and Age-Weighted Profit-Sharing Plans - Basic 1992 SOA Regional Meeting, Chicago. This session covered cash-balance plans and age-weighted profit-sharing plans, which were ...

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    • Authors: Susan M Smith
    • Date: May 1992
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement; Pensions & Retirement>Funding
  • Internal Revenue Code Section 415 Limits
    Internal Revenue Code Section 415 Limits Discusses plan design and funding issues – for small and large plans – arising from changes to the Section 415 limits, including: transition rules, ...

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    • Authors: Steven Bryson, Robert F Drozd, David R Kass, Donald Segal, Susan M Smith
    • Date: Apr 1988
    • Competency: Professional Values>Practice expertise
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension legislation and regulation
  • Not Gone But Forgotten
    Not Gone But Forgotten Discussion of the laws and regulations of the IRS, Department of Labor, and PBGC with regard to pension plans that are in effect but often overlooked by practitioners.

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    • Authors: Donald Segal, Susan M Smith, Abbey L Keppler
    • Date: Apr 1992
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement; Public Policy
  • Select and Ultimate Financial Assumptions in Pension Plan Valuations: An Analysis of the Issues
    Select and Ultimate Financial Assumptions in Pension Plan Valuations: An Analysis of the Issues The objective of this paper, prepared by the Society of Actuaries Committee on Pension Principles ...

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    • Authors: Vincent Amoroso, Edward W Brown, Yuan Chang, Robert P Ford, Jeff Furnish, Michael J Gulotta, John J Haley, Application Administrator, Michael Krosky, Martin A Pepper, Patricia Conger, Neela Ranade, A Frederick Rohlfs, William E Schroeder, T Thomas Simester, Susan M Smith, Ailey Bailin, Richard L. Helms
    • Date: Oct 1985
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Assumptions and methods