Description: This paper is a review of H R 10 establishing tax deferred retirement plans - Keogh Plans- for the self employed.

Description: A new occupational, or corporate, pension law the, Employee Retirement Security Act or “ERSA”, was passed by the Republic of Korea National Assembly on Dec. 29, 2004. It will allow for private sector defined benefit and defined contribution pension plans for the first time in the world’s 10th largest economy.

Description: Presented at October 1996 Annual Meeting. Now that plan sponsors are required to purchase only the “safest available” annuities, companies encounter a number of difficulties when they attempt to terminate a defined-benefit plan. This session addresses the lack of available insurers and the resulting effect on competition, a situation in which the plan sponsor may have difficulty finding any insurer to take plan benefits, the effect on prevalence of lump-sum distributions, and the role of the PBGC as insurer of last resort.

Description: This report, by the Committee on Nonforfeiture and Valuation Mortality Problems, resulted from a request by the NAIC to develop non sex distinct mortality rates in light of a recent court decision prohibiting sex distinct mortality in determining benefits derived from defined contribution pension plans. Also included is the ‘February 7, 1984, Report of the Society of Actuaries Committee on Nonforfeiture and Valuation Mortality Problems - Individual Life Insurance and Annuities Blended Selection Factors for Blended 1980 CSO Tables,’ which describes the subsequent determination of select factors, and discussion of two letters the Committee received. From the 1985 Transactions Vol. 37.

Description: Article The Manhart Case by Webster, September 1978, Volume 12, Number 7

Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the reaction of plan sponsors, how the requirements will affect pension expense and balance sheet liabilities, and how the disclosure requirements are being handled.

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: Presented at October 1986 Annual Meeting. Reviews the major pension legislation in Canada and the United States in 1986, and its effect upon plans.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists review current pension issues and recently published or expected regulations. Topics include funding issues, nondiscrimination rules, and small plan audits by the Internal Revenue Service. From the Record of Society of Actuaries, Volume 17, No. 4A.