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 cash balance pension plans, including their design, qualification, integration with Social Security, receptivity by participants, funding, and transition from conventional defined benefit plans. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

Description: This is a panel discussion about current pension plan issues in the United States and Canada. From Transactions of Society of Actuaries 1965, Vol. 17 Pt. 2, No. 49.

Description: This panel discussion covers early retirement incentive programs, also known as early retirement windows, at an elementary level. The topics discussed include design issues, communicating effectively, determining cost, ensuring success, and pitfalls. From the Record of the Society of Actuaries Vol. 17, No. 4A.

Description: This open forum is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss actual experiences related to consulting on plan design issues, including the effect of regulatory restriction on plan design, such as the nondiscrimination rules, further application of cash balance plans, and other recent developments that affect plan design. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: Slides from a discussion at the SOA 2000 Las Vegas Spring Meeting of innovative and flexible pension plans including deferred retirement option plans [DROP]. Ideas from around the world are discussed.

Description: This paper is concerned with the implications of demographic and labor force changes for work and retirement. It discusses the role of gradual retirement in introducing flexibility into the range of choices between work and retirement. Part I explains the rationale for gradual retirement. Part II discusses some of the major barriers and possible solutions to gradual retirement. Part III contains some concluding remarks. From the Retirement Implications of Demographic and Family Change Symposium, June 2002.

Description: This discussion looks at changes made in life insurance company and agency pension plans as a consequence of inflationary and other influences.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, presented a discussion on retirement age issues, trends, and assumptions related to pension plans. Also a discussion of factors that affect early retirement elections. Includes discussion of: I. Trends in experience, especially as they may be influenced by: a. Changes in Social Security b. Government regulation, such as Age Discrimination in Employment Act c. Early retirement incentives, such as bonuses or subsidized early retirement factors and d. Cost-of-living supplements to retirees. 2. Plan design for early and postponed retirement. 3. Effects of deferred retirement on actuarial costs. 4. Trends in actuarial assumptions Detailed historical data on UAW, teachers, and Bell company employees' retirement trends is presented.

Description: This paper discusses the reasons for the trend toward phased retirement and looks at the legal and actuarial aspects of phased retirement as they apply to a simple defined-benefit plan. It is important for US pension law to be modified to facilitate phased retirement and include safeguards to protect workers as they make these lifetime decisions. From the Retirement Implications of Demographic and Family Change Symposium, June 2002.

Description: This general discussion looks at the results derived from the 15th International Congress of Actuaries and the legislations adopted in Canada and proposed in the U.S. giving favorable tax treatment to pension contributions by the self-employed. From Transactions of Society of Actuaries 1958, Vol. 10, No. 26.