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

Description: Paper discussing the pension termination insurance program for single employer plans established under Title IV of the Employee Retirement Income Security Act. Followed by 2 discussion papers submitted

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

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 1986 Annual Meeting. Discusses how the existence of the PBGC may encourage plan terminations and the cost of the program is now several times that of initial expectations - so why should the PBGC continue to operate?

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

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.

Description: Article Book Review by Ray in The Actuary, January 1979, Volume 13, Number 1

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.