Description: This paper offers a mathematical discussion of integrating private pension plans with social security and looks at IRS rules, earnings replacement by social security, integrating defined benefit and defined contribution plans, early retirement, target plans, discrimination test and other issues. From Transactions of Society of Actuaries 1976, Vol. 28.

Description: This session from the 1984 SOA Atlanta Meeting is about the FASB's preliminary views on pension accounting issues and the shortcomings of the views from the actuarial perspective.