Description: An “eligible combined plan”allows the promise, funding and delivery of both pension benefits funded by the employer and salary deferrals funded by the employees

Description: This instructional session occurred at the 1980 SOA Spring Meeting in Minneapolis. The topic was pension plan design for small U.S. pension plans 1-49 lives. From Record of Society of Actuaries, Vol. 6, No. 2.

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: This session was presented at the June 1980 SOA meeting in San Diego. The session outlined principles of pension plan design with emphasis on small 1-49 lives United States plans. Topics covered included: 1. Types of plans available 2. Considerations of corporate objectives and financial capabilities 3. Factors affecting normal retirement benefits, and 4. Ancillary benefit provisions. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: During the past few years, the Society of Actuaries Committee on Post-Retirement Needs and Risks has come to realize that employees are called on to make many decisions about their benefits, and increasingly, as more benefits are provided by their employers, the retirement security of the employee depends largely on the decisions they make. During the last two years, the Committee has moved into a new area – with two projects on the topic of Retirement Financial Advice. The first is a research paper focused on employer approaches to retirement financial advice, and the second is a guide for employers. Greg Ward, CFP®, Think Tank Director at Financial Finesse, served on the Project Oversight Group for the employer guide and the research paper. Greg works with employers and employees to promote financial wellness. This article offers some perspectives on the SOA reports.

Description: The SOA Research Institute tasked the Workforce Science Institute to investigate how retirement benefit plans can affect a plan sponsor’s workforce and business results. The following is an interview with Rick Guzzo and Haig Nalbantian co-founders of the Workforce Science Institute who are the researchers on this project. The interview gives a helicopter view of the project as well as provides some “food for thought” on how retirement plans can be designed to produce an effective workforce.

Description: Recently, we have seen renewed interest in the international (or “offshore”) pension plan. An international plan typically provides benefits for internationally mobile workers of a multinational employer, but can also be used for certain other workers. The plan is usually located in a respected international finance centre.