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 is a concurrent session from the joint Society of Actuaries/Casualty Actuarial Society Meeting held April 10-11, 1978 in New York City. The panelists discuss a range of topics dealing with risk classification, including retirement benefit plan design considerations, the implications of the federal equal pay act and federal civil rights act, court decisions, possible effects of extension of age discrimination laws, and use of unisex tables, annuity contracts, the impact on health and disability insurance of pregnancy legislation in court decisions, and handicapped person legislation and regulations. Workmen's Compensation, individual life, and individual property and casualty coverages are also discussed. The panelists ask whether the Society of Actuaries and Casualty Actuarial Society should be doing more research. Discussion from Participants is included. From the Record of Society of Actuaries, Volume 4, No. 1.

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.

Description: Presented at October 1985 Annual Meeting. Discusses recent or expected FASB and CICA rulings affecting pension plan sponsors.

Description: Presented at June 1996 Spring Meeting. This discusses the effect on pension plans of mergers and divestitures and looks at the importance of due diligence as part of the process. The discussion also presents the reality of actuaries on trial for negligence.

Description: Discussion of bankruptcy and the implications for benefit plans, the obligations, collectively bargained benefits. Specific discussion of the LTV case.

Description: Digests of following discussions: 1. Mutual life insurance companies - their objectives and operating philosophy 2. State, provincial, and municipal employee pension plans - financing and other problems 3. Mortality and underwriting of individual policies for large amounts 4. Investing during the 1970's 5. Long-range viability and regulation of corporate pension plans 6. Forecasting the environment for business 7. Liabilities and surplus in the 1970's 8. Changing modes of family life - work and income over the life cycle 9. The role of the actuary in collective bargaining 10. Health insurance in the United States 11. Adjusted earnings

Description: Presented at June 1985 Spring Meeting. Discusses 3 current concerns of the UK's Institute Of Actuaries and the Society Of Actuaries: education and travel time, the pension/retirement system, professional conduct.