Description: This document is a summary of a session which was presented at the 1975 SOA Annual meeting. It includes discussions on the following topics: Effects of ERISA on valuation methods, discussion of Claude Y. Paquin's paper A Review of Actuarial Cost Methods for Defined Benefit Pension Plans, funding standard account, asset valuation and allocations, plan mergers, a discussion of Josiah M. Lynch's paper A Practical Approach to Gains Analysis, information related to Individual policy pension trusts.

Description: Kevin Binder, chair of the Pension Section Research Team, shares a summary of two recently completed projects that are now posted on the SOA website.The first topic is on the drawing down of retirement savings and the second is on the valuation of pension plan embedded options. From Pension Section News, October 2011, Issue No. 75.