Description: Panel provides an analysis of legal and actuarial issues which must be considered when modifying an existing retirement program, including the new hybrid plan designs. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: This presentation, session number 70PD, took place at the 1999 Spring Meeting of the Society of Actuaries, held June 16-18 in Seattle. Panelists discuss the retirement needs of today’s workforce and how the various sources of retirement income combine to meet those needs, and how retirement income needs change throughout retirement. They discuss employer sponsored retirement plans, and the effect of these plans on employee behavior, and the issues associated with communicating to employees with regard to plan design changes and other topics. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: Panelists discuss current trends in the design of retirement programs. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: Panelists in session 98PD of the New York Annual Meeting discuss the issues considered by corporate sponsors in making decisions regarding the design or redesign of retirement programs. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: Information on Unusual Provisions in Cash Balance Plans Needed by William Torrie and Thomas P. Edwalds from Pension Section News, February 1999, Issue No. 39.

Description: Panelists discuss the retirement income needs of employees and how those needs are being met by existing and evolving retirement programs. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: Panelists discuss the manner in which retirement plans have been used to achieve specific corporate objectives and how these plans satisfied the perceived needs of specific groups. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: This session discussion is about pension plan design. How are pension actuaries modifying plans to conform to TRA 86 and OBRA 87? What is the impact of the new integration regulations? What is the current status of cash balance plans? Are defined benefit plan dead? From Record of the Society of Actuaries Vol. 15, No. 3B.

Description: This 1990 open forum discussion is about problems encountered in the application of FAS Statement 88 with respect to curtailments, settlements, measurement dates, data requirements, and the recognition of gains and losses. From the Record of the Society of Actuaries Vol. 16, No. 4B.