Description: This article provides an update on Department of Labor's fiduciary regulation for retirement plans/investors focusing on a July 2017 request for information.

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

Description: Presented at June 1996 Spring Meeting. This session presents a line-by-line discussion of the re-designed 1995 Schedule B, including a brief discussion of issues related to new pension funding rules and preparation of attachments.

Description: This session discussion is about minimum required contributions, section 412, deficit reduction contributions, maximum deductible contributions, section 404, current liability limitations and explicit assumptions. From the Record of the Society of Actuaries, 1990 Vol.16 No. 1.

Description: Session from a 1992 meeting of the Society of Actuaries . Representatives of the IRS addressed current IRS regulation issues with respect to qualified pension plans, followed by a question and answer session with the audience.

Description: This panel discussion session reported on the status and content of the Actuarial Standards Board standard dealing with the selection of assumptions. The discussion covers what the effects would be on practitioners.

Description: Presented at June 1996 Spring Meeting. This session examines both the rules and practitioners' experience in implementing rules enacted with GATT: reportable events, PBGC notification of financial status, participant notification for underfunded plans.

Description: The article outlines a shareholder value framework for pension risk management and applies this framework to pension funding decisions in light of rising PBGC premiums due to 2013’s BBA legislation. The article finds that the new legislation significantly incentivizes plan sponsors to increase pension funding. Moreover, many tax-paying pension plan sponsors can increase shareholder value by increasing pension plan contributions.

Description: This research report, based on Ontario pension plan data, examines differences between going concern and solvency valuations.

Description: The article discusses the Texas Pension Review Board's Guidelines for Actuarial Soundness applicable to Texas state public retirement systems (including the system's amortization period), and how these guidelines are consistent with and complementary to both the current GASB 27 ARC disclosure, and the imminent GASB 67 & 68 disclosures. The GASB requirements will change from a de facto funding standard to strictly disclosure requirements, with a focus on plans whose funding trajectory is the poorest.