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  • Pension Plan Design
    the offset plan approach is a more reasonable and direct method of inte- grating pension plans with Social ... significant to the sponsor as the changes in the direct Social Security payroll taxes. Further, there are ...

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    • Authors: Paul C Hart, Daryle G Johnson, Michael J Mahoney, Martin Stempel
    • Date: Jun 1978
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Demography>Gender factors; Pensions & Retirement>Plan design