Description: This presentation from Session 34 of the SOA May 2004 Anaheim Spring Meeting discusses retirement plan governance- ERISA and Department of Labor requirements, the actuary’s role in aiding the plan sponsor, and pitfalls along the road to good governance. From the Record of the Society of Actuaries, Volume 30, No. 1.

Description: Presented at October 1996 Annual Meeting. Accruals in nonqualified retirement plans have become subject to FICA taxation. In this session, IRS rules are discussed in detail with emphasis on options available for good faith years through 1996 and final regulation years starting in 1997.

Description: This presentation, session number 10PD, took place at the 1999 Spring Meeting of the Society of Actuaries, held June 16-18 in Seattle. Panelists discuss the implications of the General Agreement on Tariffs and Trade, ‘GATT,’ requirement of the use of a specified mortality table for the calculation of current liabilities. Discussion from participants is included. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: 1994 SOA Meeting, San Antonio. This session gave Internal Revenue Service and the Treasury Department an opportunity to address specific issues of their choice. Topics included: 1. Nondiscrimination regulations under 401a17. 2. Separate line of business regulations. 3. IRS determination letter. 4. Examination program. 5. Modifications recently made to help plan sponsors cope with the myriad of rules and regulations for which they have to amend their plans.

Description: This session discussion is about the national retirement income policy. From Record of Society of Actuaries Vol. 16, No. 1.

Description: This 1980 panel discussion is about the IRS, Department of Labor, and PBGC rulings and regulations which have been issued in the last six months. It includes a status report on what's out and what's due, and also discusses how practitioners are handling the new guidance. From the Record of Society of Actuaries Vol. 16, No. 4B

Description: This presentation discusses the ways actuaries have dealt with regulations under Internal Revenue Code 401a4 which prescribes tests that are required to be completed by qualified retirement plans to ensure that plan benefits/contributions do not discriminate in favor of officers, shareholders, or highly compensated employees. From Record of Society of Actuaries Vol. 17, No. 3.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists review current pension issues and recently published or expected regulations. Topics include funding issues, nondiscrimination rules, and small plan audits by the Internal Revenue Service. From the Record of Society of Actuaries, Volume 17, No. 4A.

Description: Presented at June 1996 Spring Meeting. Discusses minimum pension funding rules under GATT, aka the Retirement Protection Act.

Description: Presented at June 1996 Spring Meeting. This session presents a line-by-line discussion of the re-designed 1995 Schedule B, including a brief discussion of issues related to new pension funding rules and preparation of attachments.