Description: A company considering the acquisition of, or merger with, another company or the divestiture of an operation may find that issues related to employee benefit programs have a profound effect on the viability ofthe transaction. This paper lists literature for the actuary to broaden his/her knowledge on the subject: both on mergers and acquisitions and on handling of employee benefits.

Description: TECHNICAL UPDATE 00-4 PBGC’s Full Funding Limit Exemption From The Variable Rate Premium from Pension Section News, October 2000, Issue No. 44.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the pitfalls of underwriting group pension funding contracts with significant interest guarantees. Insurance companies are faced with concerns in meeting solvency requirements, reducing surplus strain, and managing risk. Methods and procedures that companies are using in evaluating and monitoring risk and in matching assets with emerging liabilities are highlighted.

Description: This discussion is about how plan sponsors and actuaries deal with the newly permitted disparity regulations and Section 401a4. From Record of Society of Actuaries Vol. 16, No. 1.

Description: Presented at April 1986 Spring Meeting. This session discussion is about the current and future challenges in the employee benefits area, is the actuarial profession adequately preparing its members to meet those challenges, and do our clients and publics view us as playing a vital role in employee benefits developments.

Description: This session from the 1995 SOA Vancouver Meeting discusses recent economic developments leading many companies to reduce their workforce, examines the impact of this activity on the pension plan, nondiscrimination rules and explores design options that have been used in conjunction with downsizing. From the Record of the Society of Actuaries, Vol. 21, No. 3a.

Description: This presentation addresses questions and provides information that will help you when acquisitions, divestitures, downsizing and re-engineering affect clients. From Record of Society of Actuaries, Vol. 23, No. 1.

Description: This is a research project on possible replacement indices for the 30 year treasury rates used to value current liability for defined benefit pension plans in the US.

Description: This article discusses whether there should be a delayed retirement credit and, if so, how much the credit should be. The article distinguishes the applicability of the delayed retirement credit between social insurance and private pensions.

Description: Reviews a new pamphlet on public accounting entitled Accounting for the Cost of Pension Plans, by the American Institute of CPAs which discusses Opinion No. 8 issues.