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EXHIBIT HALL A OPEN
7:00 AM - 10:15 AM |
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REGISTRATION DESK OPEN
7:00 AM - 1:00 PM |
CONTINENTAL BREAKFAST (EXHIBIT HALL A)
7:00 AM - 8:00 AM
Track #7
8:00 AM - 9:15 AM
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701 |
Credits: EA Noncore 1.5, PD 1.0
Panel: 1. Adam J. Reese, 2.
Lawrence A. Johansen
The new GASB OPEB statements have been
finalized. Come and hear about the details of these statements, how they
differ from FAS 106, and the expected impact they will have on
government entity P&L statements, bond ratings, etc. Since this is
a new requirement for government plans this is a “must attend” session
for consultants with clients in this sector. |
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702 |
Credits: EA Core 1.5, PD 1.0
Panel: 1. Kyle N. Brown, 2.
Michael Doran
Proposed IRS regulations for 411(d)(6)
allow plans to eliminate some forms of payment without penalty. In
contrast, court decisions generally expand the scope of protected plan
provisions. Speakers will present an overview of this changing
environment and examine how this affects plan amendments. Learn how
these new regulations affect your client’s plans. |
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703 |
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Caution – Yield Curve
Ahead |
Credits: EA Core 1.5, PD 1.0
Panel: 1. Richard Q. Wendt, 2.
Ronald J. Iverson
Due to recently proposed changes in
both statutory and accounting requirements, the corporate bond yield
curve is becoming an important part of how pension actuaries set and
apply economic assumptions. The speakers provide a brief overview of the
nature of the yield curve and concentrate on the application of the
yield curve in measuring pension liabilities and determining lump sums. |
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704 |
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Top 10 Unresolved Legal
Issues in ERISA |
Credits: EA Core 1.5, PD 1.0
Panel: 1. David R. Godofsky, 2.
Gary Ford
Thirty years after the passage of
ERISA, basic and important legal issues remain unresolved. What is a
select group? When is a partner really an employee? What causes you to
lose 404(C) protection? Our panel discusses the ten most important
unresolved issues including some surprises, and provides guidance on how
to deal with the uncertainties. |
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705 |
Credits: EA Core 1.5, PD 1.0
Panel: 1. Lawrence Deutsch, 2.
Marjorie A. Martin
Have you ever wished for the
opportunity to discuss your problems with a group of peers? This
workshop is an open forum on current problems and issues specific to
sponsors of small plans. Topics may include EGTRRA, IRC ‘401(a)(26),
410(b), 401(a)(4), 401(a)(17), 415 and 401(a)(9). (This session is
not recorded.) |
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706 |
Credits: EA Core 1.5, PD .5
Panel: 1. Deborah K. Forbes, 2. C.
David Gustafson, 3. Diane Morstein, 4. Catherine Klion
The PBGC wants to hear from you.
What’s working, what’s not. During this informal, unrecorded, roundtable
discussion, PBGC representatives will welcome your suggestions on how
they can do better, what else they should be doing, where more guidance
is needed, etc. It’s your chance to help the PBGC improve services to
the actuarial community and their clients.
This is not a PBGC Q&A session. If you
have specific, technical questions, please attend session
207 (PBGC Update).
This session is not recorded. |
REFRESHMENT BREAK (EXHIBIT HALL A)
9:15 AM - 9:45 AM
Track #8
9:45 AM - 11:00 AM
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801 |
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Dialogue with Treasury
and IRS |
Credits: EA Core 1.5, PD 1.0
Panel: 1. Donald J. Segal, 2.
James E. Holland, Jr., 3. Martin Pippins, 4. Harlan Weller
A panel of high ranking IRS and
Treasury officials field your questions on a number of challenging
issues. Don’t miss your chance to ask everything you’ve always wanted to
know about IRS benefit rules. |
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802 |
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Three-Legged Stool Gets
a Make Over |
Credits: EA Noncore 1.5, PD 1.0
Panel: 1. Robert J. Reiskytl,
2. Sylvester J. Schieber, 3. Ronald DeStefano
Changes in the retirement income
delivery system have caused us to re-think the old three-legged stool
analogy. What factors should be considered when analyzing retirement
income adequacy? Are Americans on track to retire comfortably? Does the
replacement ratio need a face lift? Come and hear about a new and
different way to think of replacement income. |
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803 |
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Corporate In-house
Actuaries |
Credits: EA Noncore 1.5, PD 1.0
Panel: 1. Leslie A. McIntosh,
2. Lawrence A. Johansen
Are you an in-house actuary? This
workshop is for actuaries who work on retirement and other plans
sponsored by their employers. Attendees have the opportunity to discuss
the special problems and issues they encounter. Note: Attendance at this
session should be limited to in-house actuaries. (This session is not
recorded.) |
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804 |
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Participant Loans from
401(k) Plans Via Credit Cards |
Credits: EA Noncore 1.5, PD 1.0
Panel: 1. Howard M. Phillips,
2. George Payne, 3. Francis Vitagliano
The Department of the Treasury
released the Final Loan Regulations (December 2, 2002) and they
specifically acknowledge credit card facilitation of participant loans
in the preamble. The patented process for participant loans via credit
cards has now been implemented. This panel will describe why it evolved
and how it operates. |
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805 |
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Medicare Drug Benefit:
What Do Employers Do Now with Part D? |
Credit: PD 1.0
Panel: 1. Dale H. Yamamoto, 2.
John M. Berkto, 3. Cara M. Jareb
The new Medicare Act made significant
changes in Medicare benefits. Specifically it added Medicare Part D,
which provides prescription drug coverage for seniors. Employers can
take advantage of the Federal subsidy if they satisfy certain
requirements which are discussed. In addition, retiree medical plans
that provide Rx coverage should be reevaluated so their plan designs can
effectively coordinate with Medicare Part D if this is the desired
approach. |
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806 |
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CAS and FAR (Federal
Acquisition Rules): Reimbursement for Government Contracts |
Credits: EA Noncore 1.5, PD .5
Panel: 1. Eric H. Shipley, 2.
Patrick E. Ring, 3. Julie A. Curtis
Panelists discuss various topics,
including: current issues in dispute between contractors and government,
forward pricing in an uncertain stock market, segment closing issues
with pensions and PRBs (including application of the Teledyne decision),
tips for smooth sailing in CAS 412/413 waters, and PRBs: CAS vs. FAR. |
11:15 AM - 12:45 PM
General Session - 003
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003 |
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National Retirement
Principles for U.S.A. |
Credits: EA Core .9, EA Noncore
.9, PD 1.5
Panel: 1. Kenneth A. Kent, 2. Harlan M. Weller, 3. Mark J.
Warshawsky
This general session explores the
unique nature of retirement behavior in the U.S. Presenters explain
current practices and projection of societal issues in support of an
increasingly older population. Some topics addressed include phased
employment, retiree mobility and long term care. |
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