Description: Session from a 1992 meeting of the Society of Actuaries . Representatives of the IRS addressed current IRS regulation issues with respect to qualified pension plans, followed by a question and answer session with the audience.

Description: From the Record 1977 Vol. 3, No. 4, this presentation is from a concurrent session at the Society of Actuaries 1977 Annual Meeting, held in Boston October 24-26. In addressing current developments with respect to the Employee Retirement Income Security Act ‘ERISA,’ the panelists discuss the relationship between actuaries and accountants, problems caused by ERISA and pending legislation, including mandatory retirement age, and beneficial aspects of ERISA. Current developments with respect to the Pension Benefit Guaranty Corporation ‘PBGC,’ Contingent Employee’s Liability Insurance, ‘CELI,’ and head tax increase are also included.

Description: Discussion of the ways the volatility of the full funding limitation can be used as a consulting opportunity. Discussion of smoothing cash flow in the current regulatory environment and cash-flow forecasting in a volatile market.