Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It addresses the following issues: Participation requirements, minimum vesting standards, joint and survivor annuity benefits, maximum limitations, special problems under offset plans, & impact on defined benefit vs. defined contribution plans. 1975 Record, Vol.1, No.3

Description: This paper was the results of an invitation by the SOA’s Pension Section Research Team to explore the current state of defined benefit plans in Canada and future visions of them.

Description: This article provides a basic introduction to the taxation of qualified annuities held in qualified retirement plans and IRAs. The article has been updated for the SECURE Act and the SECURE 2.0 Act. The article describes the basic types of employer-based plans, provides of overview of the taxation of contributions and benefits when annuities are held in connection with plans and IRAs, explains the required minimum distribution rules, and offers a brief introduction to recent legislation impacting qualified annuities.

Description: This paper explores the advantages and disadvantages of a defined benefit plan option for phased retirees.

Description: May 2016 issue of Pension Section News

Description: An interview with the director of research at International Foundation of Employee Benefit Plans

Description: Discussions from 2 regional meetings of the Society of Actuaries- in Philadelphia and Kansas City concerning 1. the types of options that are provided for retirement under pension plans, the extent to which profit sharing plans are being used to supplement pension plans and 3. the need for nonparticipating group annuity rates.

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 is a discussion about pension plan design and mechanics including: 1. Adjustment of pension benefits for inflation, 2. Major revisions or plan terminations, 3. Development of group pension contracts, and 4. Design problems of negotiated plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 55.