Description: This presentation from Session 56 of the SOA June 2005 New Orleans Health/Pension Spring Meeting discusses the risks faced by sponsors of defined benefit pension plans and how actuaries can help these plan sponsors adopt plan design strategies to manage these risks. From the Record of the Society of Actuaries, Vol. 31, No. 2.

Description: This session from the 1995 SOA Boston Meeting focuses on Standards of Practice SOP topics that are breaking at the time of the meeting including ASP 4 - pension standards, health standards, and the sales illustration standard. From the Record of the Society of Actuaries, Vol. 21, No. 4a.

Description: Full version of The Pension Forum, April 2005, Volume 16, Issue No. 2.

Description: Presented at June 1996 Spring Meeting. This session will review these pension standards and discuss how they apply to the work of the practicing actuary.

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 legislative and regulatory developments in the pension area which have occurred just prior to the meeting, and their effect on the pension practitioner. Topics include recent Internal Revenue Service [IRS] guidance on closing agreements for pension plans with tax compliance errors, including sanctions, rules relating to the Securities and Exchange Act of 1934, and Internal Revenue Code [IRC] Section 404c, concerning pension plan investments. There was also some discussion on retiree health plans and Medicare. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 3B.

Description: This paper proposes principles to serve as the basis for revising the pension funding rules established in 1974, and also suggests a set of revised rules. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.