Description: This presentation is about the different forces in the public versus private sectors influencing the design of retirement income plans. How these differ in Canada versus the United States is also explored. Several aspects of the issues will be discussed including changing patterns in the work force, the impact of legislation and regulation and the role of social security. From the Record of the Society of Actuaries, Vol. 10, No. 2.

Description: The problems in providing employee benefits, particularly in the health care area, are exceedingly challenging at the present time. This presentation discusses employee benefit plans from the employer's perspective. The panelists consist of employers from the public, private and union sectors. From the Record of the Society of Actuaries Vol. 18, No. 4B.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, presented a discussion on retirement age issues, trends, and assumptions related to pension plans. Also a discussion of factors that affect early retirement elections. Includes discussion of: I. Trends in experience, especially as they may be influenced by: a. Changes in Social Security b. Government regulation, such as Age Discrimination in Employment Act c. Early retirement incentives, such as bonuses or subsidized early retirement factors and d. Cost-of-living supplements to retirees. 2. Plan design for early and postponed retirement. 3. Effects of deferred retirement on actuarial costs. 4. Trends in actuarial assumptions Detailed historical data on UAW, teachers, and Bell company employees' retirement trends is presented.

Description: This discussion explores advanced funding of pension benefits under public employee retirement plans and if annual reports to participants under public employee retirement plans should include information as to the financial operation of the plan. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: A presentation of various views on establishing principles and practices for pension plan construction and valuation, in light of the passage of the Pension Reform Act. Presented at the Spring 1975 Meeting in Los Angeles.

Description: This discussion at the SOA 1968 Philadelphia and Los Angeles Regional Meetings compares variable annuitis and mutual funds from a company and customer standpoint. Other opportunities for selling equity based products as well as the Canadian experience are explored.

Description: This session from the 1984 SOA Toronto Meeting discusses defined benefit issues including flexible funding methods, plan design, ad hoc arrangements and formal funding objectives. From Record of the Society of Actuaries Vol. 10, No. 4A

Description: This session from the 1984 SOA Salt Lake City Meeting discusses Unisex legislation in the U.S. Congress on new and existing policies that eliminates gender in life insurance, pensions, health insurance and automobile insurance.

Description: This session discussion is about setting retirement income goals and the ability meet them through various plans. From Record of the Society of Actuaries Vol. 13, No. 4B.

Description: This session from the 1983 SOA Vancouver Meeting discusses the current developments in Social Security including the Social Security Amendments of 1983, Social Security Reform, taxation changes, maintaining an adequate trust fund ratio and the economic assumptions. From Record of Society of Actuaries, Vol. 9, No. 3.