Description: Recently, we have seen renewed interest in the international (or “offshore”) pension plan. An international plan typically provides benefits for internationally mobile workers of a multinational employer, but can also be used for certain other workers. The plan is usually located in a respected international finance centre.

Description: This article was commissioned by the Society of Actuaries Pension Section Research Team to provide practitioners and researchers with a listing of Web sites containing information about defined benefit plans outside the United States. It also lists some non-Internet information sources. The research team’s primary motivation for the article was its belief that readily available comparative information on the pension environment in other countries, including current design and funding issues, would benefit practitioners and researchers dealing with similar issues.

Description: Results and discussion of a survey of FAS 87 Assumptions employed for non- USA defined benefit plans as of 12/31/1996