Description: 1993 SOA Spring Meeting, San Diego. This session is about nonqualified plan issues including funding, Secular Trusts, Rabbi Trusts, trends in plan design, and ERISA excess plans.

Description: 1993 SOA Annual Meeting, New York. This session is about status of new mortality table developments in the pension arena, impact of new mortality tables on annuity valuations, and the effect of new mortality tables on defined-benefit plan minimum funding and pension expensing.

Description: This article discusses the risks of retirement and how those risks impact attaining a secure retirement in a defined contribution world.

Description: This far-ranging discussion of health insurance and employee pensions discussed expansion of health insurance plans to encompass the additional forms of medical care and treatment, intercompany studies of mortality and morbidity, accidental death coverage are written on a twenty-four-hour basis or as travel accident, dental care insurance, survivorship benefits, employer-sponsored death benefits incorporated into qualified pension plans, and other topics. From Transactions of Society of Actuaries 1963, Vol 15 Pt. 2

Description: Feature article discussing the creation and effects of orphaned VEBAs, Voluntary Employee Benefit Associations.

Description: This panel discussion examines pension plan dynamics including social security integration, benefit and cost projections under dynamic assumptions, and best estimate limitations. From the 1977 Record of the Society of Actuaries, Vol.3 No.3.

Description: Mr. Rallis will discuss trends in the market for risk transfer of defined benefit plans in the US. He will also address implications of increasing longevity.

Description: Paper presents a conceptual approach that could improve the security of retiree benefits while reducing the variability of employer contributions and improving the long-term prospects of the plan as a whole.

Description: Expert discussion of several previous papers. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This summary is intended to provide the pension actuary with guidance in interpreting and using the termination and retirement information in the 2003 SOA Pension Plan Termination and Retirement Study. The tables in the study were developed based on 1.7 million life years of data from 112 plans collected primarily from actuarial consulting firms for the period 1995 – 2000.