Description: Presented at June 1996 Spring Meeting. This discusses the effect on pension plans of mergers and divestitures and looks at the importance of due diligence as part of the process. The discussion also presents the reality of actuaries on trial for negligence.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the current and future challenges in the employee benefits area, is the actuarial profession adequately preparing its members to meet those challenges, and do our clients and publics view us as playing a vital role in employee benefits developments.

Description: Reviews a new pamphlet on public accounting entitled Accounting for the Cost of Pension Plans, by the American Institute of CPAs which discusses Opinion No. 8 issues.

Description: Presented at April 1986 Spring Meeting. Addresses whether actuaries working for plan sponsors are better than outside consultants, the professional responsibility that an in-house actuary must have, how the plan sponsor actuary provides analyses, and how the role of the plan sponsor member is evolving.

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.