Description: The purpose of this paper is to set forth the nature of the charges made on the corporate financial statements for the cost of pension plans, to give a resume of what is currently being done, and to suggest possible solutions. Additionally included is a discussion of the paper from a number of actuaries and the authors comments. Transactions of Society of Actuaries 1964, Vol. 16, Pt. 1, No. 46.

Description: 1973 SOA Annual Meeting. This paper provided summaries of several concurrent sessions from the referenced meeting including: 1. NEW DEVELOPMENTS IN GROUP LIFE AND HEALTH PROGRAMS. 2. MARKETING INDIVIDUAL ORDINARY INSURANCE. 3. ACTUARIAL LITERATURE. 4. INDIVIDUAL DISABILITY INCOME INSURANCE. 5. GROUP SURVIVOR INCOME BENEFITS. 6. GROUP LIFE AND HEALTH - EXTERNAL DEVELOPMENTS. 7. PENSION PLAN FINANCIAL REPORTING.