In this highly participatory session, the speaker use case studies to guide audience discussion of some of the ethical challenges and dilemmas that actuaries face every day and identify possible alternatives for handling these challenges.

This interactive session covers unique and sometimes real-life client situations where panelists pose case studies and share their experiences, recommendations, and make reference to ASOPs and Precepts. Panelists also challenge the audience in determining the “right” thing to do from a professional and ethical perspective. There will be live polling and discussions so be prepared to provide your valuable input.

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.

Value-based care enrollment continues to grow, but does it really produce value? Panelists provide insights on how value is created and varies by line of business. In addition, the value to members, payers, and providers will be delineated.

Speakers discuss opportunities in both the pre-Medicare and Medicare marketplace following the IRA. Topics include shifts in premiums, coverage options and out-of-pocket costs, offering a comprehensive understanding of how the legislative changes impact individuals, carriers and the broader healthcare system. We may also dive into differences between group MA and individual MA.

The migration to a hybrid work environment provides flexibility and opportunity for employers and employees. It also necessitates rethinking many of the aspects of how we manage work and develop talent. Speakers explore how consulting firms are using these issues as a springboard for innovating how we run the modern actuarial workplace.

Come participate in a discussion where we will compare and contrast ADEC and fixed rate plans, as well as discuss possible impact of contribution lags, output smoothing, level-dollar payments, on UAAL and other ASOP 4 issues.

Long-term plan solvency is a key consideration for multiemployer pension plans. Panelists discuss how that is influenced by SFA, annuity purchases, immunization, plan mergers, and other strategies.

After years of consolidation, there has been a trend among large global multinationals to divest its non-core businesses and focus their efforts on their core business. It is customary for the divested businesses to inherit the retirement programs that are not aligned with the spinoff company’s business model. In this session we will first discuss what companies need to do to prepare for the spinoff from a pension accounting perspective. Then we will address how divested companies have dealt with the challenge of inheriting global programs that may not necessarily align with the company’s business objective.

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.

With a bruising election season underway, this session will dive into competing healthcare policy proposals. Candidates take the stage to make their cases and to take questions directly from the audience. Come prepared to participate and get into the weeds of healthcare issues certain to be top of mind for your clients.

Speakers highlight current topics in Medicare Advantage, Part D, and changes to the programs due to the Inflation Reduction Act. Topics will include Medicare Advantage, Part D, employer sponsored Medicare plans and OPEB valuation issues.

Tools for data analytics, programming and AI are proliferating at a fast pace. What are the various tools out there and what are they used for, and, particularly in the case of AI, how can they be used responsibly. Panelists present a survey of various analytic and programming tools, and take a deep dive into how AI can and is being used to increase efficiency, in a responsible way, both at an enterprise level and at the personal level.

System administrators discuss pension reforms they’ve implemented. Hear them compare and contrast various methods of risk sharing and cost management, successes, failures, and lessons learned.

Panelists discuss the ins and outs of Post-SFA compliance. Topics will include post-SFA benefit improvements, PBGC reporting and certification, phase-in of SFA in withdrawal liability calculations, and notice requirements.

Financial economics concepts entered the pension arena about 20 years ago, and have had a strong impact on both liability valuation and investment strategies. These developments were accelerated by first the maturation and then the winding down of pension programs. How have FE-related thinking and approaches evolved over time? What new challenges have arisen and how can these be addressed?

The CCA Executive Compensation and Benefits Community meets to discuss current issues, outlooks, and news. Neither CCA nor Executive Compensation and Benefits Community membership is required to attend.

The CCA Healthcare Community meets to discuss current issues, outlooks, and news. Neither CCA nor Healthcare Community membership is required to attend.

The CCA Multiemployer Plans Community meets to discuss current issues, outlooks, and news. Neither CCA nor Multiemployer Plans Community membership is required to attend.

The CCA Public Plans Community meets to discuss current issues, outlooks, and news. Neither CCA nor Public Plans Community membership is required to attend.

The CCA Smaller Actuarial Consulting Firms Community meets to discuss current issues, outlooks, and news. Neither CCA nor Smaller Actuarial Consulting Firms Community membership is required to attend.

Join us for this interactive discussion of female leaders and their influence. During this session, presenters discuss the background, success measures, and qualities of female leaders. The audience then has an opportunity to discuss and provide examples of their own.