Description: This session discussion is an overview of pension issues and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and plan design issues. From Record of the Society of Actuaries Vol. 14, No. .

Description: Presented at the April 1986 Spring Meeting. This session discussion is about the current issues other than those relating to the Tax Equity and Fiscal Responsibility Act 'TEFRA' of 1982, the Deficit Reduction Act 'DEFRA' of 1984 and the Retirement Equity Act 'REA' of 1984.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the current issues relating to compliance with the Tax Equity and Fiscal Responsibility Act of 1982 'TEFRA', the Deficit Reduction Act of 1984 'DEFRA' and the Retirement Equity Act of 1984 'REA'.

Description: Discusses a variety of regulatory issues relative to pension plans, the professional responsibilities of pension consultants, and criteria which should be applied for determining assumptions, actuarial cost method and modifications in evaluating disability benefits. Also discusses determination of qualified actuary to represent client before the IRS.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the effect of recent changes in tax structures on employee benefits - their value to employees, limitations on deductibility by employers, taxability to employees, and the direction of likely future changes. Will the continued emphasis on additional revenue generation result in a shift in employer emphasis toward additional cash compensation versus employee benefits?