Description: This presentation from Session 34 of the SOA May 2004 Anaheim Spring Meeting discusses retirement plan governance- ERISA and Department of Labor requirements, the actuary’s role in aiding the plan sponsor, and pitfalls along the road to good governance. From the Record of the Society of Actuaries, Volume 30, No. 1.

Description: This paper examines the history and current problems of the Pension Benefit Guaranty Corporation PBGC. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: Expert discussion of several previous papers. From The Future of Pension Plan Funding and Disclosure Monograph, M-RS05-1.

Description: This article provides insights from the 2017 PSCA annual meeting and the Pension Research Council symposium on current pension system issues and solutions.

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: 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: On October 16, 1974, the Congress overrode the Presidential veto of H.R. 15301 The Railroad Retirement Act of 1974, a bill to restructure the railroad retirement system which was based on proposals made jointly by railroad management and labor. H.R. 15301 now P.L. 93-445 embodies some far reaching changes which are mainly directed toward relieving the difficult financial situation of the railroad retirement system.

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.