Description: This panel discussion session focuses on the problems associated with small defined benefit pension plans.

Description: 1993 SOA Spring Meeting, San Diego. This session is about current income replacement ratios for retirement planning. How much is enough? How should post-retirement health care benefits be reflected?

Description: 1993 SOA Annual Meeting, New York. This session discussed nondiscrimination issues including: 1. Separate lines of business regulations and how those blend into 40a-4. 2. Revenue procedures 93-39 on the determination letter process and 93-42 on the substantiation guidelines. 3. Possible extension of the 1994 effective date. 4. Are the regulations really simpler now? 5. Practical problems.

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 present the basics of nondiscrimination in pension plans, the provisions of the tax code designed to prevent benefits and contributions from being steered primarily to the higher paid participants in a plan. The panelists discuss the relevant sections of the Internal Revenue Code, including 401[a][4], 410[b], 401[I], 401[a][26], and the recently published regulations. From the Record of Society of Actuaries, Volume 17, No. 4B.

Description: This sessions from the 1995 SOA Vancouver Meeting covers the pension actuary's role in the 'top fifty' process, the PBGC's annual list of those companies with the largest underfunding for guaranteed benefits. It also covers FAS87 and the 10k filing. From the Record of the Society of Actuaries, Vol. 21, No, 3a.

Description: In light of the Executive Life insolvency, this panel discusses the current situation regarding insurance company guaranteed products and retirement plans. Also addressed is what the DOL, IRS, PBGC, Congress and the insurance industry have done. From the Record of the Society of Actuaries Vol. 18, No. 1B.