Description: This session discussion is about postretirement health benefit funding, corporate-owned life insurance COLI, trust-owned life insurance TOLl, settlement contracts, 401 h and pension plan asset transfers. From Record of Society of Actuaries Vol. 18, No. 1A.

Description: This panel will present a discussion of retiree health issues with a special focus on current developments with respect to Financial Accounting Standard FAS 106. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: 2004 SOA Spring Meeting, Anaheim, CA. This session presented expert views on emerging issues that have technical and practical ramifications for plan sponsors, participants and/or advisers. It offered attendees an opportunity to gain a better understanding of the current retirement system's regulatory environment and how it has changed.

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, representatives from the Internal Revenue Service, ‘IRS,’ discuss their views on recent regulatory issues and pronouncements affecting pension plans, including proposed regulations and other guidance. Affected areas include nondiscrimination rules, benefits limits, and the change-in-cost method. There is a follow-up discussion in the session ‘Audience Dialogue with the IRS,’ held later in this meeting. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

Description: A controversial alternative to ERISA/FASB actuarial cost methods and assumptions is presented as a challenge from the discipline of financial economics. From the Record of the Society of Actuaries, Volume 27, No. 1, Session 37PD of the Dallas Spring Meeting.

Description: This presentation from Session 90 of the SOA June 2005 New Orleans Health/Pension Spring Meeting focuses on consulting about and communicating retirement plan risks, as well as risk management and mitigation strategies, to plan sponsors. From the Record of the Society of Actuaries, Vol. 31, No. 2.

Description: Presented at June 1996 Spring Meeting. This session presents a summary of pension plan qualification/registration requirements for the U.S., Canada, and other countries and the means that some sponsors have used to comply with them.

Description: Presenters discuss recent developments, especially in the U.S., that are not being covered at other pension sessions. From the Record of the Society of Actuaries, Vol. 24, No. 2.

Description: Presenters examine the current draft of the SOA Retirement Plans Experience Committee's work on a new mortality table and study based only on uninsured pension plan experience. From the Record of the Society of Actuaries, Vol. 25, No. 3.

Description: This panel discusses the major effects of the Small Business Job Protection Act SBJPA of 1996 on defined-benefit plans emphasizing: -415 limit changes -nondiscrimination issues, and -taxation of distributions. From Record of Society of Actuaries, Vol. 23, No. 1.