Description: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss the future, if any, of defined-benefit pension plans, and whether they have been “legislated” out of existence, in particular the role of the Internal Revenue Service as the primary regulator of pension plans. From the Record of Society of Actuaries Vol. 17, No. 3B.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries and it highlights the following issues: What are the retirement needs of a population?, what are suitable methods of providing social insurance, private pensions,and savings?, what are the political, economic, and sociological implications of various solutions?, and what perspective on this problem does Canadian experience provide.

Description: This is a discussion about various legislative proposals in the United States and Canada furthering the regulation of private pensions. From Transactions of Society of Actuaries 1968, Vol. 20 Pt. 2, No. 58.

Description: Policymakers often turn to elaborate computer models to assess the effect of proposed changes in Social Security or pension laws and regulations. At this session, descriptions of these models and their methods are presented, including a review of the models' capabilities and limitations. The potential for use by actuaries in connection with these models is also discussed. From Record of Society of Actuaries, Volume 26, No. 1.

Description: This session from the 1995 SOA Boston Meeting focuses on recent legislative and regulatory developments in the U.S. including new IRS regulations, the Department of Labor, the SEC, the new CPI table and court decisions. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: This sessions from the 1995 SOA Vancouver Meeting covers the pension actuary's role in the 'top fifty' process, the PBGC's annual list of those companies with the largest underfunding for guaranteed benefits. It also covers FAS87 and the 10k filing. From the Record of the Society of Actuaries, Vol. 21, No, 3a.

Description: This presentation made at the SOA 1975 New York meeting highlights the passage of ERISA and points up the desirability of formulating principles and practices for pension plan construction and valuation. A committee of the American Academy of Actuaries is in the process of developing principles and practices.

Description: This panel discussion, which occurred at the October 1982 Society of Actuaries Annual Meeting in Washington D.C., presented a discussion on the integration of pension plans with Social Security. The discussion included: Current integration requirements - what is and what might be, problems with the current rules - need for change, or not the recent proposal by Congress to redesign integration rules, practitioners' proposals to revise integration rules - in light of recent activity in Congress, and the next steps - better or worse?

Description: This session is about the philosophy and implications of investment income allocation for individual and group products, bases available for subdivision of investment income by line and within lines of business, applicability of new money rates to individual and group products, and regulatory restraints.

Description: This session discussion is about the effect of the Tax Reform Act of 1986 and proposed regulations on Section 401L. From Record of the Society of Actuaries Vol. 15, No. 3A.