Description: Acquiring a U.S. Operation—A Primer by Valerie Lopez-Zinzer from International Section News, October 2004

Description: Small pension plans, are using Cost of Living Allowances 'COLA' in calculating benefits. This paper examines ways to handle COLA in valuations.

Description: Argues that defined benefit plans do a much better job than 401ks in providing lifetime retirement income and points out other drawbacks of corporations switching plan types.

Description: On the eve of dissemination of an interim report by the President’s Commission on Pension Policy, The New York Times has printed four articles May 18-21 entitled “The Pension Tangle.” This addresses the first of this quartet, regarding the threat of inflation to the private pension system.

Description: An “eligible combined plan”allows the promise, funding and delivery of both pension benefits funded by the employer and salary deferrals funded by the employees

Description: Article from Pension Section News, May 2007, No. 64, discusses the Pension Protection Act PPA and the related misconceptions. The PPA has removed significant legislative uncertainty around pension funding rules. But there are lots of details. This article discusses the many unresolved issues related to near-term funding decisions.

Description: Presented at April 1986 Spring Meeting. Addresses costs, cost measurement and control, how target cost levels are established, and the cost/benefit perceptions of employers.

Description: This session discussion is about minimum required contributions, section 412, deficit reduction contributions, maximum deductible contributions, section 404, current liability limitations and explicit assumptions. From the Record of the Society of Actuaries, 1990 Vol.16 No. 1.

Description: Experienced actuaries will discuss various ethical problems faced by retirement actuaries in everyday practice. Actuaries practicing in other consulting disciplines will find the broad concepts of dealing with these retirement-specific scenarios instructive in dealing with the ethical dilemmas that may occur in their business.

Description: This presentation is about the general considerations in planning compensation, the role of government in compensation and benefit planning, the relationship between immediate and deferred compensation and estimating the cost of the compensation program. From the Record of the Society of Actuaries, 1977, Vol.3, No. 1.