Description: Panelists discuss current pension issues and ways in which the modeling process can be used to assist plan sponsors in addressing those issues. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.

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: This panel discussion examines the valuation problems, funding methods, valuing ancillary benefits, and fluctuations in experience of small pension plans.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It discussed the following: how to choose the best pension assumptions and methods, how to arrive at interest assumptions, and the advantages of cost methods that reflect assumptions about new entrants and other changes in the group. 1975 Record Vol. 1, No. 3

Description: This 1978 session focused on valuation techniques for pension plans. Topics covered: 1. Asset Valuation Methods 2. Use of projections and forecasts 3. Has application of forecasts allowed the actuary to determine short range best estimate of future costs different from traditional methods? 4. Treatment of salary scales, turnover assumptions, retirement decrements

Description: This meeting session, which occurred at the June 1980 SOA meeting in San Deigo, covered economic assumptions for pension plans. Topics included: 1. How should an Inflation Assumption be chosen? 2. Who should and can be involved in the process? 3. What Economic Assumptions are used for Social Security Canadian and U. S. projections? 4. What is the future of productivity and general wage increases? 5. How are Turnover and Retirement Age Assumptions related to Economic assumptions? 6. Are actuaries using variable or indexed Economic Assumptions? How are they doing it? 7. Should Economic Assumptions vary by plan size? By Benefit design? By valuation method? By investment strategy?, and 8. How should the assumptions be communicated to the plan sponsor? From Record of Society of Actuaries, Vol. 6, No. 3.

Description: This is a panel discussion session focusing on the pension plan sponsor's funding policy including examining alternate uses of cash selection of actuarial cost method selection of actuarial assumptions use of projections and effect of investment strategy on funding policy. From Transactions of Society of Actuaries 1981, Vol. 7, No. 1.

Description: This meeting session, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a panel discussion that focused on retirement age issues, trends and assumptions related to pension plans. Also a discussion of factors that affect early retirement elections

Description: 1993 SOA Spring Meeting, San Diego. This session discussed the proposed standards for determining the economic assumptions for the purposes of measuring pension obligations. The actuary's determination of the interest rate assumption was the primary focus of the discussion.

Description: This presentation discusses current trends in pension demographics, focusing on mortality and turnover rates. From the Record of the Society of Actuaries Vol. 18, No. 4A.