Description: This presentation helps you prepare for the 1996 filing seasons and anticipate any additional information needs by reviewing the 1996 Schedule B. From the Record of the Society of Actuaries, Vol. 23, No. 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: 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 article provides an update on various legislative and regulatory activities including, allowing individual variable annuities, federal standard for fiductiary responsibitlity with respect to pensions, policy loan interest rate and credit insurance issues.

Description: Describes changes to the detailed funding rules for defined benefit pension plans found in the regulations of the various federal and provincial acts in Canada.

Description: This article reviews the responsibilities undertaken by Enrolled Actuary and highlights compliance concerns. From Pension Section News, April 1998, Issue No. 36.

Description: The Actuary Vol. 22, No. 1. This article discusses the impact of a change in procedure in the financing of the US Military Retirement System. The change requires amortizing the past service liability. The impact will depend upon whether the amortization is achieved by increasing current taxes and decreasing the current deficit, or by merely increasing the national debt and leaving the current deficit unchanged. The author asserts that the new financing method will not weaken the financial condition of the military retirement system, and that it has the potential to strengthen its financial condition if the funding of the past service liability is handled appropriately.

Description: This session discussion is about the national retirement income policy. From Record of Society of Actuaries Vol. 16, No. 1.

Description: This 1980 panel discussion is about the IRS, Department of Labor, and PBGC rulings and regulations which have been issued in the last six months. It includes a status report on what's out and what's due, and also discusses how practitioners are handling the new guidance. From the Record of Society of Actuaries Vol. 16, No. 4B

Description: This presentation discusses the ways actuaries have dealt with regulations under Internal Revenue Code 401a4 which prescribes tests that are required to be completed by qualified retirement plans to ensure that plan benefits/contributions do not discriminate in favor of officers, shareholders, or highly compensated employees. From Record of Society of Actuaries Vol. 17, No. 3.