Description: This meeting session, which occurred at the April 1982 Society of Actuaries meeting in Orlando, presented a discussion on the effects of the Economic Recovery Tax Act of 1981. Topics included: 1. Background - the provisions of ERTA 2. IRAs 3. Trasops 4.Stock options _.

Description: This discussion from the 1983 SOA Vancouver Meeting focuses on recent developments in pensions for Canada including the impact of the economy on funding of private pensions and the continuing pension debate from inflation protection to. From Record of Society of Actuaries, Vol. 9, No. 3.

Description: Panelists discuss the evolution of U.S. pension benefits, funding, and payment conditions from 1940 to the present. From the Record of the Society of Actuaries, Vol. 25, No. 3.

Description: This presentation form the Spring 1976 SOA Meeting covers practical considerations in providing services under insured pension plans session. Topics included: Organization of a Servicing Operation, Scope of Services, Commissions and Fees, Enrolled Actuary Certification and Outside Vendors.

Description: Presenters discuss the basic elements of strategic, or long-range planning and review the general state of the pension industry. From the Record of the Society of Actuaries, Vol. 24, No. 2, session 97CS of the Maui II Spring Meeting.

Description: 1994 SOA Meeting, San Antonio. This pension seminar program discussed the various types of executive compensation plans with special emphasis on nonqualified deferred compensation plans and the associated accounting and actuarial issues. The primary discussion covered the different ways to try to secure these benefits without creating taxation.

Description: This session at the SOA 1990 Dallas Spring Meeting discusses the effects of a merger or acquisition on employee benefit programs from actuarial and legal viewpoints.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists discuss pension plan termination issues, starting with the question ‘are plans still terminating?’ The panelists discuss distress and insufficient terminations, annuity outlook and procedures, and alternatives to termination. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

Description: This presentation is a panel discussion from the 1991 Meeting of the Society of Actuaries, held June 3-5 in Colorado Springs. The panelists, representatives from the Internal Revenue Service, ‘IRS,’ discuss their views on recent regulatory issues and pronouncements affecting pension plans, including proposed regulations and other guidance. Affected areas include nondiscrimination rules, benefits limits, and the change-in-cost method. There is a follow-up discussion in the session ‘Audience Dialogue with the IRS,’ held later in this meeting. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3A.

Description: Discussion of the issues the PBGC was focusing on at the time including modeling issues, losses incurred and expected and changes in legislation desired by the PBGC to manage losses going forward.