Description: This session discussion was a primer on hybird pension plans, in particular cash balance plans and age weighted profit sharing plans. Included nondiscrimination issues, IRS issues and communication about the plans to participants.

Description: A Technical Analysis of Pension Equity Plans Course P–362U Study Note by Kyle N. Brown and Richard R. Joss from Pension Section News, August 1998, Issue No. 37.

Description: In session 121IF of the Washington Annual Meeting panelists discuss the results of a special National Academy on Aging research project on issues related to the aging of our society. Also examined are new areas for actuarial involvement. From the Record of the Society of Actuaries, Vol. 23, No. 3.

Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. This panel discussion is designed for the experienced pension practitioner. The panelists, using numerical illustrations, discuss how to do calculations to prove nondiscrimination under proposed Internal Revenue Code regulation 401[a][4]. Discussion from participants is included. From the Record of Society of Actuaries Vol. 17, No. 3B.