Description: Article from Pension Section News, May 2007, No. 64, discusses the Pension Protection Act PPA and the related misconceptions. The PPA has removed significant legislative uncertainty around pension funding rules. But there are lots of details. This article discusses the many unresolved issues related to near-term funding decisions.

Description: This presentation is about the general considerations in planning compensation, the role of government in compensation and benefit planning, the relationship between immediate and deferred compensation and estimating the cost of the compensation program. From the Record of the Society of Actuaries, 1977, Vol.3, No. 1.

Description: This is a discussion about the issues surrounding retirement at age 70. What redesigns of group life, disability, and health plans is necessary as a result of raising the minimum mandatory retirement age to 70? What is the cost effect of these changes? How do you handle benefit design in states with no mandatory retirement age? How should pension and profit-sharing plans be changed to conform to the new law? From Record of the Society of Actuaries 1979, Volume 5, No. 1.

Description: This instructional session occurred at the 1980 SOA Spring Meeting in Minneapolis. The topic was pension plan design for small U.S. pension plans 1-49 lives. From Record of Society of Actuaries, Vol. 6, No. 2.

Description: This panel discussion examines the future of private pension plans.

Description: TECHNICAL UPDATE 00-4 PBGC’s Full Funding Limit Exemption From The Variable Rate Premium from Pension Section News, October 2000, Issue No. 44.

Description: This session from the 1995 SOA Vancouver Meeting discusses recent economic developments leading many companies to reduce their workforce, examines the impact of this activity on the pension plan, nondiscrimination rules and explores design options that have been used in conjunction with downsizing. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: This presentation addresses questions and provides information that will help you when acquisitions, divestitures, downsizing and re-engineering affect clients. From Record of Society of Actuaries, Vol. 23, No. 1.

Description: This session was presented at the June 1980 SOA meeting in San Diego. The session outlined principles of pension plan design with emphasis on small 1-49 lives United States plans. Topics covered included: 1. Types of plans available 2. Considerations of corporate objectives and financial capabilities 3. Factors affecting normal retirement benefits, and 4. Ancillary benefit provisions. From Record of Society of Actuaries, Vol. 6, No. 3.

Description: This session discussion is an overview of pension issues and recent developments for the non-pension actuary, TRA 86, regulatory developments, FASB and plan design issues. From Record of the Society of Actuaries Vol. 14, No. .