Description: Experienced actuaries will discuss various ethical problems faced by retirement actuaries in everyday practice. Actuaries practicing in other consulting disciplines will find the broad concepts of dealing with these retirement-specific scenarios instructive in dealing with the ethical dilemmas that may occur in their business.

Description: Presented at June 1996 Spring Meeting. This discusses the effect on pension plans of mergers and divestitures and looks at the importance of due diligence as part of the process. The discussion also presents the reality of actuaries on trial for negligence.

Description: This session discussion is about minimum required contributions, section 412, deficit reduction contributions, maximum deductible contributions, section 404, current liability limitations and explicit assumptions. From the Record of the Society of Actuaries, 1990 Vol.16 No. 1.

Description: Summary of the non-routine business transacted at meetings of the Executive Committee of the Society of Actuaries on September 18, 1979 and the Board of Governors on October 18-19, 1979

Description: This article summarizes the speech by Lloyd A. Woolridge on pension vs. profit sharing, insured vs. uninsured and individual vs. group in regards to retirement income plans.

Description: The traditional defined-benefit (DB) plan is a type of plan structured to provide the greatest degree of retirement income security, designed to pay out a guaranteed retirement income for the life of the retiree (and, when applicable, a beneficiary). However, over the last several decades, the number of private-sector employees covered under these traditional plans has decreased dramatically and been replaced by defined contribution (DC) plans. In contrast, public-sector retirement plans, which are exempt from ERISA, have seen a much smaller decline in DB plans. There are many differences in the private and public sector that likely contributed to this phenomenon, but ERISA and the many amendments to it has been a major factor.

Description: We are pleased to have received, in response to our June editorial, What Say We?, the views of eight actuaries on the doubts about the private pension system that were expressed by Karen W. Arenson in the New York Times.

Description: This paper surveys the actuarial techniques connected with salary scale mathematics for the valuation of defined benefit pension plans. Followed by several discussion papers submitted

Description: Discussion of the design and funding of non-traditional retirement plans. Review of appropriate uses and their advantages and disadvantages over traditional arrangements. From the 1988 Record of Society of Actuaries, Vol. 14, No. 1.

Description: This panel discussion examines the future of private pension plans.