Description: 1994 SOA Meeting, San Antonio. This pension seminar program discussed the various types of executive compensation plans with special emphasis on nonqualified deferred compensation plans and the associated accounting and actuarial issues. The primary discussion covered the different ways to try to secure these benefits without creating taxation.

Description: Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes substantially, from one jurisdiction to the next. The presenters will compare the primary global pension accounting standards (US GAAP and IFRS), review recent developments and address whether or not the current standards adequately serve stakeholders such as plan participants, investors, management and regulators.

Description: 1992 SOA Regional Meeting, Chicago. This session covered cash-balance plans and age-weighted profit-sharing plans, which were the hottest products in 1992 in the pension arena. Areas covered included their primary attractions, legal concerns, and funding issues.

Description: In this session, attendees will learn about the state of the developing reinsurance market for Pension Risk Transfer/Group Annuities in the United States. Discover fundamentals of the primary (group annuity) market and evaluate market forces influencing the lack of significant reinsurance volume of the same nature. This will include a compare and contrast to the PRT and PRT reinsurance markets in other regions that have seen material secondary market volume (such as the UK).

Description: 1993 SOA Spring Meeting, San Diego. This session is about current income replacement ratios for retirement planning. How much is enough? How should post-retirement health care benefits be reflected?

Description: This panel discussion examines demographics as it applies to public and private pension plans in the future.

Description: This far-ranging discussion of health insurance and employee pensions discussed expansion of health insurance plans to encompass the additional forms of medical care and treatment, intercompany studies of mortality and morbidity, accidental death coverage are written on a twenty-four-hour basis or as travel accident, dental care insurance, survivorship benefits, employer-sponsored death benefits incorporated into qualified pension plans, and other topics. From Transactions of Society of Actuaries 1963, Vol 15 Pt. 2

Description: This panel discussion addresses the forces influencing the direction of growth in income products. From the Record of the Society of Actuaries, Volume 27, No. 2, Session 46PD of the Toronto Spring Meeting.

Description: This session at the SOA 1990 Annual Meeting looks at the outlook over the next 10 years of employee benefits. The effect on the role of the actuary is discussed.

Description: Presented at April 1985 Spring Meeting. This session discussed changes in: Demographics and workforce composition, Lifestyles and attitudes, Cafeteria benefit programs, Defined contribution retirement plans, Health care.