Description: 1993 SOA Annual Meeting, New York. This session discussed nondiscrimination issues including: 1. Separate lines of business regulations and how those blend into 40a-4. 2. Revenue procedures 93-39 on the determination letter process and 93-42 on the substantiation guidelines. 3. Possible extension of the 1994 effective date. 4. Are the regulations really simpler now? 5. Practical problems.

Description: This 1992 panel discussion is about the Internal Revenue Service's pension nondiscrimination rules, including the 401[a][4] general test regulations, the 401[l] permitted disparity regulations, the 401[a][26] minimum participation requirements, and the 410[b] average benefits test. From the Record of the Society of Actuaries Vol. 18, No. 1A.

Description: This 1977 panel discussion focused on the implications of proposed revisions of the standard valuation and nonforfeiture laws. Areas discussed included: 1. A regulator's perspective 2. Applications to Life and Annuities 3. applications to Pensions

Description: Discusses the recent changes to U.K. pensions legislation.

Description: The following topics were discussed at concurrent sessions: 1. Personal Security in the 1970's- United States and Canada, 2. Adjusted earnings for life companies, 3. Pension funding, 4. What about these younger actuaries?, 5. Sources of statistical information for actuaries, 6. Variable life insurance, 7. Models and decision techniques, and 8. Role of the actuary in expense control. From Transactions of Society of Actuaries 1970, Vol 22, Pt. 2, No. 63.

Description: Discusses the Tax Reform Act of 1986 [TRA] and its effect on the Social Security integration rules for defined benefit plans. From the 1987 Record of Society of Actuaries, Vol. 13, No. 4A.

Description: This presentation was made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries. It addresses the following issues: enrollment of actuaries, actuary on behalf of participants, the actuary as fiduciary, personal liability and liability insurance, conflicts of interest, and professional conduct. 1975 Record, Vol.1, No.3

Description: This about the issues facing actuaries in retirement systems as well as the support available to them. Some of the more significant issues are: Declining numbers of defined benefit plans, plan underfunding and the PBGC, increased regulatory complexity and compliance, and increased competition and employment opportunities.

Description: This is an Excel spreadsheet, provided by the Society of Actuaries Pension Section, containing OBRA 87 Midterm Applicable Federal Interest Rates.

Description: This presentation is a panel discussion from the 1991 Annual Meeting of the Society of Actuaries, held October 20-23 in Toronto. The panelists present the basics of nondiscrimination in pension plans, the provisions of the tax code designed to prevent benefits and contributions from being steered primarily to the higher paid participants in a plan. The panelists discuss the relevant sections of the Internal Revenue Code, including 401[a][4], 410[b], 401[I], 401[a][26], and the recently published regulations. From the Record of Society of Actuaries, Volume 17, No. 4B.