Description: This 1978 session looked at the intersection of social and private insurance including: 1. Social insurance involvement in casualty and property coverages 2. Impact of social insurance and individual disability insurance 3. Social insurance impact on private retirement plans in the United States 4. Social insurance impact on private retirement plans and on individual insurance plans in Canada

Description: This 1978 discussion session focuses on pension plans with 10 to 50 lives. It covers the funding vehicles, insurance contracts, and the actuarial and administrative services applicable to such plans.

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

Description: This is a panel discussion session on pension products focusing on markets, distribution systems and differing viewpoints on products. From Record of Society of Actuaries Vol. 9, No. 1

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 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 paper examines how the cash balance plan design is related to the normal cost and accrued liability in the various actuarial cost methods, as well as the interaction of the economic assumptions in the valuation. The analysis will show that the traditional cost methods may understate the actual liability. The paper also presents an alternative cost method, along with its advantages and disadvantages. From Cash Balance Symposium Monograph, M-RS02-3.

Description: This paper provides some background about demography, health and retirement summarizes how current pension laws influence the design of pension plans and the timing of retirement and looks at the optimal retirement age from the perspective of employers, government and workers.

Description: This session discussion is about the Financial Accounting Standard FAS 87 and FAS 88 for pension accounting and mergers and acquisitions, including requirements for fiscal years beginning after December 15, 1988. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: An overview of the retirement schemes across various Asia markets, looking at each of the 5 pillars of the retirement model. As a result of ageing workforce and increasing life expectancy, retirement savings gap is becoming a major social issue for many countries. An effective retirement systems require all stakeholders including the government, employers, retirement services providers and individuals to understand the risks involved, their roles and responsibilities, and to commit to do their part in tackling the retirement savings gap issue. This presentation will point out where improvements can be made from each stakeholder's perspectives, with a focus on the Asia markets which contain a mix of some of the most populous countries in the world and countries with very small population, developed economies as well as emerging markets, young and old labor force, and finally different cultures, all of which affects how people view and prepare for retirement.