Description: Introduction and overview. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: Presented at June 1996 Spring Meeting. Discusses minimum pension funding rules under GATT, aka the Retirement Protection Act.

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 discusses funding requirements as prescribed by ERISA. 1975 Record Vol. 1, No.3

Description: Presented at October 1985 Annual Meeting. This session discussion is about concerns of the IRS and of the actuarial profession.

Description: This section contains multiple book reviews and notices concerning the actuarial profession. Reviews: 'Medical Risks: Patterns of Mortality and Survival' by Singer and Levinson, 'The Theory and Practice of Pension Funding' by Trowbridge and Farr, 'Two Stochastic Processes' by Beekman, 'Disability Income Insurance - Cost Differentials between Men and Women' by New York Insurance Department, 'Social Security and Private Pension Plans: Competitive or Complementary' by McGill, 'A New Look at Accounting for Pension Costs' by Hall and Landsittel, '1977 Annual Reports of the Board of Trustees of the Federal OASDI Trust Funds...,' 'Investigation of Sickness Statistics - Individual Policies, 1971 and 1973' by the Institute of Actuaries and the Faculty of Actuaries, 'The Graduation of Pensioners and of Annuitants Mortality Experience 1967-70' by the Institute of Actuaries and the Faculty of Actuaries, 'Pensions and Survival - the Coming Crisis of Money and Retirement' by Calvert, 'Group Benefits in a Changing Society' by Spencer, 'Experience of Disabled Work Benefits under OASDI 1965-74' by Bayo and Wilkin. Digests also included.

Description: Discussion of the use of traditional individual insurance products for pension plans of employers with small numbers of employees. Also discusses the new products in use, or under development for such plans. Also discusses the pros and cons of shifting individual policy funded plans to some other basis when the number of participants becomes larger. Finally, a discussion of products and methods under development in contemplation of enactment of a Keogh-type bill to provide retirement benefits for the self-employed?

Description: Description of a group annuity contract with a separate investment account designed to provide the flexibility in the type of investment used for advance funding sought by many pension buyers without the complete loss of insurance company guarantees to an individual once he has retired. Followed by 2 discussion papers submitted.

Description: Study of the impact of IRS proposed mortality tables on private sector pension plan costs, including liabilities, contributions and PBGC premiums.

Description: Presented at the Living to 100 Symposium, January 2011. This paper looks at issues with regard to long life and managing risk by individuals. It focuses on how structuring of payouts interacts with issues related to long life, and also discusses cash benefits and health-related benefits.

Description: Feature article discussing the impact of the crisis that started in 2008 on pension plans and pension policies in a variety of countries.