Description: This discussion examines non-traditional pension plan terminations, particularly those plans which have a reversion of assets. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: This session from the 1984 SOA Salt Lake City Meeting discusses how investment policies and strategies for pension funds are often developed independently of liability considerations. This session looks at the probable mismatch of asset and liability cash flows, the extent of problem, the actuarial concern with certification of assets and structuring the fund to recognize the relationship between assets and liabilities.

Description: This presentation is about the different forces in the public versus private sectors influencing the design of retirement income plans. How these differ in Canada versus the United States is also explored. Several aspects of the issues will be discussed including changing patterns in the work force, the impact of legislation and regulation and the role of social security. From the Record of the Society of Actuaries, Vol. 10, No. 2.

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: This presentation from the 1998 Actuarial Research Conference is about about retirement plans in the late 1990's. From Actuarial Research Clearing House 1999, Vol. 1.

Description: This presentation, session number 10PD, took place at the 1999 Spring Meeting of the Society of Actuaries, held June 16-18 in Seattle. Panelists discuss the implications of the General Agreement on Tariffs and Trade, ‘GATT,’ requirement of the use of a specified mortality table for the calculation of current liabilities. Discussion from participants is included. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: Summary: Panelists discuss considerations in the design of retirement programs in the United States and Canada. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: 1994 SOA Meeting, San Antonio. This session gave Internal Revenue Service and the Treasury Department an opportunity to address specific issues of their choice. Topics included: 1. Nondiscrimination regulations under 401a17. 2. Separate line of business regulations. 3. IRS determination letter. 4. Examination program. 5. Modifications recently made to help plan sponsors cope with the myriad of rules and regulations for which they have to amend their plans.

Description: This presentation from Session 109 of the SOA May 2004 Anaheim Spring Meeting discusses how to improve the manner in which the funding of a defined benefit pension plan reacts under adverse economic conditions using asset-liability projections. Investigating the utility of hedge funds and other investment products in the risk management of pension plans is also discussed. From the Record of the Society of Actuaries, Volume 30, No. 1.