Description: This panel discussion examines the valuation problems, funding methods, valuing ancillary benefits, and fluctuations in experience of small pension plans.

Description: This presentation discusses pension plans provided by U.S. multinational companies, and focuses on issues such as nondiscrimination rules, how the plan benefits compare to those of other countries, benefit indexing and what happens when an employee transfers to another country. From the Record of the Society of Actuaries Vol. 18, No. 4B.

Description: This presentation starts with a panelist discussing three frameworks that exist in the asset allocation area: The asset only framework, the asset-liability framework, and the asset-liability-sponsor framework. The panelist then explains why he believes that the asset-liability-sponsor is the only correct framework. From the Record of the Society of Actuaries Vol. 18, No. 4B.

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: Presented at October 1996 Annual Meeting. Accruals in nonqualified retirement plans have become subject to FICA taxation. In this session, IRS rules are discussed in detail with emphasis on options available for good faith years through 1996 and final regulation years starting in 1997.

Description: Pension actuaries need data for setting assumptions, comparative information and technical analysis. This session focuses on what information is available, how to find it and how to use it. From Record of Society of Actuaries, Vol. 23, No. 1.

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: Summary: Panelists discuss considerations in the design of retirement programs in the United States and Canada. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: An overview of the retirement schemes across various Asia markets, looking at each of the 5 pillars of the retirement model. As a result of ageing workforce and increasing life expectancy, retirement savings gap is becoming a major social issue for many countries. An effective retirement systems require all stakeholders including the government, employers, retirement services providers and individuals to understand the risks involved, their roles and responsibilities, and to commit to do their part in tackling the retirement savings gap issue. This presentation will point out where improvements can be made from each stakeholder's perspectives, with a focus on the Asia markets which contain a mix of some of the most populous countries in the world and countries with very small population, developed economies as well as emerging markets, young and old labor force, and finally different cultures, all of which affects how people view and prepare for retirement.