Description: Disclosure of pension information to employees, stockholders and government has been a major public issue in the United States in recent years with enactment of the disclosure and reporting provisions of the Employee Retirement Income Security Act and, more recently, publication of the new accounting and disclosure requirements of the Financial Accounting Standards Board. This 1981 discussion session focuses on public disclosure of retirement plans in the United States and lessons that can be learned from experience with Canadian disclosure and reporting requirements.

Description: This panel discussion, presented at the SOA's May 1976 Meeting in Houston, presented information related to the philosophy and practice of investment income allocation. Topics inlcluded: investment income allocation for individual and group products, subdivision of investment income by line of business, new money rates applicability for individual and group products, investment considerations for pension, annuity and life insurance, and regulatory restraints. From Record of the Society of Actuaries 1976, Volume 2, No. 2.