Description: From the 1960 Transactions Vol. 12 No. 32, this ‘Discussion of Subjects of Special Interest’ addresses dividends. Topics include the reflection in dividends of new federal income tax basis for qualified pensions involving individual policies, and for certain annuities, rate of excess interest on supplementary contracts vs. accumulated dividends, and issues involving dividends on supplementary contracts.

Description: The objective of this forum was to bring together basic factual material and to discover a good cross section of actuarial thinking in this field. From Transactions of Society of Actuaries 1950, Vol. 2, No. 2.

Description: This is a summary of 1972 discussions about: 1. the past and future dynamics of North American retirement systems, 2. alternatives for pension legislation, and 3. actuarial principles and practices for pension plans. From Transactions of Society of Actuaries 1972, Vol. 24, Pt. 2D, No. 68.

Description: This discussion focuses on pension and retirement plans, particularly the effect of tax law changes on the competitive position of insured vs trusteed plans, the advantages and disadvantages of recognizing interest rate credits by year of investment on distributing surplus or retroactive credits on group annuity contracts, and how can optional pension benefits be offered so as to protect the plan against adverse selection. From Transactions of Society of Actuaries 1960, Vol. 12, No. 33.

Description: This is a discussion of the paper, Pension Plans - Provisions for Termination of Plan by Dorrance C. Bronson. From Transactions of Society of Actuaries 1955, Vol. 7, No. 19.

Description: The following topics were discussed at concurrent sessions: 1. Independence of the actuary, 2. Problems posed by United States pension legislation, 3. Registered equity products, including variable life insurance, variable annuities, and mutual funds, 4. Limits to growth, and 5. Maintenance of high standards in a profession. From Transactions of Society of Actuaries 1974 Vol. 26, Pt. 2D, No. 76.

Description: This discussion looks at Employee Welfare Plans, the implications as to the funding of pensions arising out of union demands, terms of total permanent disability benefits, funding methods used, experience as to rates of disability and mortality among disabled, special administrative problems and contractual benefits. From Transactions of Society of Actuaries 1949, Vol. 1, No. 1.

Description: This discussion on pensions raises the following questions: For employers with less than 25 employees, what pension arrangements have been found to be efficient from marketing, actuarial, and administrative standpoints? What are the different problems involved in investing for an insurance company and for a private pension fund? From Transactions of Society of Actuaries 1960, Vol. 12, No. 34.

Description: The following topics were discussed at concurrent sessions: 1. Consequences of adjusted earnings, 2. The actuary's role in marketing, and 3. Pension legislation- United States. From Transactions of Society of Actuaries 1974 Vol. 26, Pt. 2D, No. 75AB.

Description: This discussion at the 1968 Annual Meeting covers issues related to consulting actuaries including communication with various audiences, pension choices by employers, multiple employer plans, pension funding standards, individual life reinsurance, and product comparisons.