Annual Meeting Retirement Sessions

Expert speakers discuss the latest developments in the private pension sector. Recent rulings and regulations (proposed and final) are covered in addition to pending retirement plan legislation and litigation activity.

Late retirement can introduce plan administration complexities including actuarial increase of required minimum distributions. Panelists discuss the issues to look out for and offer practical approaches to late retirement issues.

As the annuity purchase market evolves, so do the insurers. In past Annual Meeting sessions, we’ve taken a broad view of the PRT market. Speakers in this session focus on average-sized annuity placements and below and the issues associated with them. You’ll walk away with the perspective from some of the insurers that participate in small to mid-sized transactions.

For its members, the CCA maintains a library of CCA’s Pension Actuarial Resource Committee discussion of technical and regulatory retirement topic questions submitted by members. The discussions are similar to the former Gray Books (IRS), Blue Books (PBGC), and Green Books (DOL) published at the EA Meeting. Panelists lead a review of recent discussions of particular interest and facilitate a dialogue on practical implications and alternative approaches.

DC plans can provide a great retirement benefit but most participants rely on some form of withdrawal rather than convert some of their assets into lifetime income. With interest rates at today’s levels and some of the recent SECURE Act changes is it time for lifetime income to finally take off?

Want to hear about the latest design opportunities with retiree medical plans, options and issues for funding them and implications for valuing such plans? Join our panelists as they discuss these very topics. Specific items include: Use of Medicare Advantage plans, HRAs, and Pre-Medicare designs; funding retiree medical plans through VEBA trusts, 401(h) accounts, and 420 transfers as well as how to determine the maximum tax-deductible contribution; a review of assumptions specific to retiree medical plan valuations such as draw-down, assumptions for account-based plans, and reconciling pre-65 expected benefit payments.

Retirement ASOPs continue to be updated and practical application of these changes also evolves. Presenters discuss recent changes and share considerations on how to implement into your work.

ERISA turns 50! Whether you are a new Enrolled Actuary or have a few years under your belt, spend 75 minutes testing your actuarial knowledge.

It is not uncommon for retirement plan consultants to help with M&A activity. But what happens when your client is acquiring a company with multiemployer liability exposure? The speakers in this session walk through the key considerations and analysis that needs to be addressed to help your client make optimal decision with respect to their target acquisition.

We are all familiar with the requirements under IRC 415 and 417 but when was the last time you dug into them? Was it when you sat for your EA exams? Come learn about what is new (and not so new) with 415 and 417.

As DB plans become overfunded and/or companies look to differentiate themselves in the war for talent, a DB benefit can provide retirement security. Speakers discuss why a sponsor may want to reopen their DB plan and discuss creative designs that appropriately balance risk. Notes: Variable Annuity and Market-Based Cash Balance

If your only exposure to non-qualified plan is an excess plan SERP, you’re missing out. Speakers provide basic education on a host of non-qualified and executive compensation plans and arrangements. Note: EA credit for this session will be reviewed and may be revised depending on content.

A new car cost $5,000, a new home cost $35,000 and life expectancy at birth was age 72. All in the Family was the most popular TV show and “The Way We Were” by Barbara Streisand was the number one song. The year was 1974 and President Gerald Ford signed ERISA into law on September 2nd. Fifty years have come and gone and retirement plans have aged and matured. Have the changes been for the better or worse? Attend this session and hear our experts discuss how ERISA has evolved and changed the American retirement plan landscape!

The SECURE 2.0 Act changed a lot for administration and design of DC plans. Speaker review SECURE 2.0 guidance issued in the past year impacting DC plans as well as discuss plan design opportunities. Possibilities in the area of Pooled Employer Plans (PEPs), Multiple Employer Plans (MEPs), and Group of Plans (GOPs) will also be discussed.

Why are there so many accounting standards? IFRS vs. GAAP vs. CAS vs. statutory accounting, what are the differences? This session is an introduction to the many different ways pension plans are accounted for, and includes a compare and contrast between the measures.

Speakers cover small plan terminations for PBGC and non-PBGC plans. We will review the general steps to consider when terminating a pension plan. Some issues to be covered are participant notification, distribution of plan assets, communication with service providers, compliance with PBGC regulations and participant education.

Panelists discuss issues relating to single-employer plans and PBGC that companies may face. Speakers discuss recent developments and provide practical tips and best practices for working with PBGC. Topics may include PBGC’s recent outreach to church plans following the 2023 Government Accountability Report on those plans, standard terminations, the early-warning program, 4010 filings, reportable events, coverage, recent guidance and developments and the Advocate.

Communicating technical actuarial results can be just as complicated as the work that goes into the numbers. Speakers discuss the various approaches to communicating pension actuarial work product in a way that principals can understand and make informed decisions.

Join us for an informative session on plan administration and corrections for small plans. This session will cover key aspects of managing retirement plans in the current regulatory environment. This session will also cover the IRS programs for corrections such as the Employee Plans Compliance Resolution System (EPCRS) and the Self Correction Program (SCP).

At this session, presenters discuss lessons learned from prior disclosure () and help you prepare for upcoming disclosures.

Doc. 1.B 95-1 provides guidance to fiduciaries purchasing annuities but there is a lot to consider when acting as a fiduciary. Panelists discuss the new congress report (if released), public testimony on 95-1 requirements, state guaranty structures, and the new investment advice fiduciary rule and best practices around annuity placements.