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: This session explores current practices and techniques that plan sponsors use to address the risks associated with the exercise of fiduciary responsibility. Attendees gain a better understanding of some of the issues that plan sponsors face and discuss the tools that can be used to monitor and manage exposure to risks and uncertainty. From the Record of the Society of Actuaries, Volume 29, No. 2: Spring Meeting, Vancouver, B.C., June 23–25, 2003, Session 108PD.

Description: This panel discussion, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on developments related to employer's accounting for pensions and other post-employment benefits.

Description: This session from the 1983 SOA Spring Meeting discusses the use of variable economic assumptions for pension plans. From Record of Society of Actuaries Vol. 9, No. 2.

Description: Discussion of the design and funding of non-traditional retirement plans. Review of appropriate uses and their advantages and disadvantages over traditional arrangements. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.

Description: This 1981 session concerned public issues that involve both actuaries and accountants, such as pension plan funding and reporting, GAAP for mutual life companies and independence in auditing. From Record of Society of Actuaries, Vol. 7, No. 2.

Description: Panelists discuss: [1] overview of new minimum-funding rules in the Omnibus Budget Reconciliation Act [OBRA] effective during the 1988 plan year, including Section 412[l] rules in particular, [2] maximum-funding rules, illustrated by a case study, and [3] implications of these rules that impact funding for 1988 and 1989. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4A.

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: This panel discussion was from one of the 1982 spring meetings of the Society of Actuaries. The discussion concerned accounting for pensions and other post-employment benefits. The panel considered the following issues: 1. Disclosure 2. Multi-Employer Plans 3. Plans Funded With Insurance Contracts 4. Plans Likely to be Terminated 5. Treatment of Other Post-Retirement Benefits

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, led a discussion related to employer's accounting for pensions and other post-employment benefits. Topics included: 1. Present accounting rules and background in connection with pension plans 2. The purposes for pension accounting rules in general 3. The nature of pension arrangements and the implication of their character for: a. Corporate liabilities and net worth h. Periodic charges to corporate income on account of pensions 4. Effect of actuarial gains and losses and the relationship of non-penslon post-retirement benefits to pensions, from an accounting viewpoint