Description: 1994 SOA Meeting, San Antonio. This session provided an update from representatives of the IRS and the Department of the Treasury on several topics including: 1. PBGC issues. 2. Social Security issues. 3. Health care issues. 4. Title I issues. 5. Broad principles underlying some remedial amendment period issues.

Description: 1992 SOA Annual Meeting, Washington, D.C. This session reviewed IRS rulings, regulations and announcements pertaining to pensions which were issued in 1991-1992. Specific areas addressed included: 1. Distribution tables. 2. Non-discrimination regulations. 3. Determination of highly compensated employees. 4. Determination letter program. 5. Rollovers. 6. Distributions. 7. Cash balance plans. 8. New directions in the examination program.

Description: Discussion of the ways the volatility of the full funding limitation can be used as a consulting opportunity. Discussion of smoothing cash flow in the current regulatory environment and cash-flow forecasting in a volatile market.

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: In this paper, the author presents the statutory and regulatory rationale for the Internal Revenue Service, ‘IRS,” position on integration. The author discusses the integration requirements under IRC Section 401a which must be met for a private pension plan to receive favorable tax treatment, including the prohibited discrimination requirement. From the 1982 Transactions Vol. 34.

Description: Article Book Review by Ray in The Actuary, January 1979, Volume 13, Number 1

Description: 1994 SOA Meeting, San Antonio. This session focused on issues and regulations that were breaking at the time of the meeting. The panelists analyzed the most recent announcements from the IRS, Department of Labor, and PBGC. Both retirement and nonretirement developments were presented, with retirement-related issues emphasized.