Description: This article was presented at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries and addresses the impact of the following changes on future needs for pension coverage, future amounts of pension benefits, and costs of funding.

Description: This session from the 1984 SOA Atlanta Meeting covers the long-term future of retirement programs including trends in plan design, changing patterns in the work force, impact of regulation and the role of Social Security.

Description: This session discussion is about the effect of the Tax Reform Act of 1986 and proposed regulations on Section 401L. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This session discussion is a review proposals to modify the plan termination provisions of the Employee Retirement Income Security Act of 1974. Current projections of the corporate funding problems and the alternatives under consideration will be included. From Record of the Society of Actuaries Vol. 14, No. 1.

Description: This presentation made at the SOA 1975 New York meeting highlights the passage of ERISA and points up the desirability of formulating principles and practices for pension plan construction and valuation. A committee of the American Academy of Actuaries is in the process of developing principles and practices.

Description: Discussion of the laws and regulations of the IRS, Department of Labor, and PBGC with regard to pension plans that are in effect but often overlooked by practitioners.

Description: This panel discussion from the 1979 SOA Spring Meeting examines mergers and acquisitions from the perspective of the pension plans of the acquiring and acquired companies including financial and accounting considerations, the determination of the liability and design considerations.

Description: This session from the 1995 SOA Boston Meeting focuses on recent legislative and regulatory developments in the U.S. including new IRS regulations, the Department of Labor, the SEC, the new CPI table and court decisions. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: This session discussion is about eligibility, coverage , participation rules under TRA 86, review and effects of the proposed Reg. 1.401a2b and Reg. 1.410b. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This discussion on retirement plans for the self-employed reviews encouragement given to plans through tax relief resulting in their more widespread use in Canada and Great Britain as well as the outlook for similar legislation in the United States. From Transactions of Society of Actuaries 1957, Vol. 9, No. 25.