International Association of Consulting Actuaries

13th Conference
Vancouver, Canada
May 24 - 28, 1992


Table of Contents

National Reports

Channel Islands
Hong Kong
Republic of Ireland
Isle of Man
New Zealand
South Africa
United Kingdom
United States


FAS 87 Assumptions For Non-U.S.

Defined Benefit Plans
F. Roger Atkins (USA)

The Impact of AIDS on the Actuarial Management of an African Life Office
M.J. de H. Bell (UK)

The Actuary as Arbitrator
Thomas P. Bowles Jr. (USA)

The Real Interest Rate and the Insolvency Crisis
John M. Bragg (USA)

Jointly Trusteed Multi-Employer Pension Plans: A Model for the Future?
M. David R. Brown (Canada)

Stock Option and Equity Participation Plans - An International Perspective
Kenneth G. Buffin & Josh G. Windsor (USA)

Cash Flow and Asset & Liability Modelling for a UK Defined Benefit Pension Plan
G.J. Clark (UK)

The Taxation of Retirement Savings in Canada
Laurence E. Coward (Canada)

An Overview of U.S. Non-Pension Employee Benefit Programs
Robert J. Dymowski (USA)

A Fresh Look at Matching Assets and Liabilities
C.F. Hammer (Netherlands)

The New UK Model for PHI
R.E. Hayward (UK)

Continuing Care Retirement Communities Encounter Actuarial Progress, But Stiffened Tensions Among Professions
David L. Hewitt (USA)

Pension Coverage in Canada: A Looming Crisis
Peter C. Hirst (Canada)

International Perspectives on Pension Surplus
David F. Howe and Paul F. Saunders (Canada)

Pensions in the EC
A.F.M. Jungman (Netherlands)

Index Linked Investments in Canada
Crawford E. Laing (Canada)

The Code Napoleon and Pension Rights Anno 1992 in the Netherlands
Henk Langhorst (Netherlands)

Projecting Pension Fund Assets and Liabilities
C.A. Long (UK)

A Simple Asset Liability Model in Practice
C.W.F. Low (UK)

The Future Cost of the Canadian Public Pension Plans
J. Bruce MacDonald (Canada)

Pensions and Divorce in the UK
Allan C. Martin (UK)

Negotiated Provident Funds in South Africa
P.J. McCulloch (South Africa)

Performance Monitoring "By Objective"
Peter Milburn-Pyle (South Africa)

The Law, the Attorney, the Public and the Expert
Lawrence Mitchell (USA)

Irish Pension Plans - Statutory Minimum Funding Standard
J.J. Murphy (Ireland)

Retirement Benefit Structure in the 1990s Defined Benefit vs. Defined Contribution Plan Structure
Anna M. Rappaport (USA)

Retirement Plans in Mexico Development and Opportunities
Juan Jose Solorzano and Marcela Flores (Mexico)

The Long Term Effect of Margins in Funding Assumptions
P.N. Thornton and A.F. Wilson (UK)

Divorce and Retirement Benefits
P.D.G. Tompkins (UK)

Pension Aspects of Sales and Mergers
E.S. Topper (UK)

Issues on Ownership and Use of Superannuation Surplus in Australia
G.B.K. Trahair (Australia)

Modern Investment Management
R.C. Urwin (UK)

Index-Linked Annuities Again
A.D. Wilkie (UK)

The Actuarial Valuation Principles in the Proposed European Communities Third Life Assurance Directive
A.D. Wilkie (UK)

Recent Trends in the Mortality of Pensioners in the United Kingdom
A.D. Wilkie (UK)

Equal Treatment - Barber - The Pace Warms Up
R.V. Williams(UK)