Description: This discussion looks at developments which may be expected from the introduction of proposed Canadian legislation which would permit life insurance companies to operate special investment accounts for pension plans. The panel also reviews problems encountered in implementing legislation of this type in the U.S. and other recent developments expected to affect the relative competitive position of insured and trusteed plans. From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: This session from the 1976 SOA Meeting is about group pension, non-participating annuities and high interest guarantees.

Description: 1992 SOA Regional Meeting, Chicago. This session was about the impact of pension plan design on investment strategy. The speakers covered a broad philosophical basis, the nuts and bolts of particular pension plan provisions in a defined-benefit area, and executive benefits.

Description: This report covers the various aspects in the developments and present status of variable annuities. From Transactions of Society of Actuaries 1959, Vol. 11, No. 31.

Description: This paper examines the risks involved with equity investing for pension funds. From Transactions of Society of Actuaries 1959, Vol. 11, No. 31.

Description: This presentation discusses techniques and considerations in beginning an investment strategy to develop a cash flow pattern appropriate for the liabilities being funded. The role of the actuary, the liabilities to be addressed, suitable investments, dedication vs annuities, techniques for asset selection, and the valuation of assets and liabilities are covered. From Record of the Society of Actuaries Vol. 10, No. 3.

Description: This session discusses the distinction between asset mix and market timing as well as the actuary's role in these mentioned matters. From Record of the Society of Actuaries Vol. 10, No. 4B.

Description: This panel from the 1977 SOA Meeting focuses on pension services to clients including pension plan investments, funding methods, plan administration, and new services that may be provided in the future.

Description: Presentation of asset liability management techniques to better manage interest rate risk by matching the anticipated cash flows from assets with that of the companies liabilities. Some alternative perspectives/techniques from Canadian insurers are discussed. Article discusses the varying asset/liability management issues pertinent to life insurance companies and defined benefit plan sponsors

Description: An increased focus on pension plan cost and risk management has led plan sponsors to pursue innovative plan designs. This, in turn, is driving the need for actuaries to utilize new approaches to modeling the underlying market risks of such plan designs. The presenters will discuss advanced techniques to pension plan cash flow modeling that will ensure that the risks embedded in complex plan design features are fully captured. Specifically, a new dimension to cash flow modeling, benefit commencement year (in addition to payment year), will be introduced as well as the concept of 'collapsible' cash flow. Case studies will illustrate how techniques can be used in practice for cash balance plans, pension equity plans and other lump sum paying plans. Other risks such as form of payment and longevity will also be covered. This session is intended to meet the needs of actuaries and investment consultants focused on providing advice on risk management and investment strategy to sponsors of pension plans with complex design features.