Description: Discussed are some of the major effects of the Retirement Protection Act of 1994 in areas other than funding. Topics included are calculation of lump sums, 415 limits, creation of the missing participants program, elimination of the excise tax for some non deductible contributions, and changes in the variable rate program. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss legislative and regulatory developments in the pension area which have occurred just prior to the meeting, and their effect on the pension practitioner. Topics include recent Internal Revenue Service [IRS] guidance on closing agreements for pension plans with tax compliance errors, including sanctions, rules relating to the Securities and Exchange Act of 1934, and Internal Revenue Code [IRC] Section 404c, concerning pension plan investments. There was also some discussion on retiree health plans and Medicare. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3B.