Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists address concerns that government regulations are discouraging the utilization of qualified plans. Topics they discuss include: the effect of funding limits maximum benefit and contribution limits nondiscrimination plan sponsor objectives and taxation of benefits. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: In this 1981 discussion session, the panelists express their views on the Multiemployer Pension Plan Amendments Act of 1980.

Description: Panel discussion exploring likely future scenarios, encompassing: Balance between state and federal regulation, effects of trends in tax regulation, and implications of all-federal or all-state regulation. From Record of the Society of Actuaries Vol. 12, No. 2.

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

Description: 1993 SOA Annual Meeting, New York. This session debated the merits of the PBGC concept. Topics discussed: 1. The administration's proposal to reform the PBGC and how the PBGC plans to go about it. 2. Is the PBGC in trouble?

Description: This session discussion is a review proposals to modify the plan termination provisions of the Employee Retirement Income Security Act of 1974. Current projections of the corporate funding problems and the alternatives under consideration will be included. From Record of the Society of Actuaries Vol. 14, No. 1.

Description: Discussion of the ways the volatility of the full funding limitation can be used as a consulting opportunity. Discussion of smoothing cash flow in the current regulatory environment and cash-flow forecasting in a volatile market.

Description: 1994 SOA Meeting, San Antonio. This session provided an update from representatives of the IRS and the Department of the Treasury on several topics including: 1. PBGC issues. 2. Social Security issues. 3. Health care issues. 4. Title I issues. 5. Broad principles underlying some remedial amendment period issues.

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: 1993 SOA Spring Meeting, San Diego. This session is about the general test, which is a test to determine if the highly compensated individuals in a company receive a disproportionately high benefit under an employee benefit plan. Topics included an update on latest IRS pronouncements, data requirements, practical applications, and case studies.