Description: This paper considers the question of how the adjustment mechanisms described for the Swedish and German social security systems might be incorporated into private sector DB plans of the following types: multi-employer and single employer.

Description: This paper reviews and compares the Canadian and U.S. Social Security systems as to their adequacy, actuarial equity and progressiveness. It concludes that the Canadian system[s] provide larger minimum benefits and, thus, greater adequacy than the U. S. On the other hand, the analysis indicates more emphasis on actuarial equity in the U.S. system [in total] than in Canada. Finally, both systems are shown to be highly progressive in that lower-wage earners get larger benefits per dollar of contribution than do higher wage earners. The paper concludes by noting that while the systems in these two countries have remarkably different actuarial formulae for determining benefits, and remarkably different structures, that the benefits that result from the two systems are surprisingly similar. From Actuarial Research Clearing House 1999, Vol. 1.

Description: This is the report of the findings from the Retirement Plan Preference Survey.

Description: Presenter examines issues present when a defined benefit plan exists simultaneously with a defined contribution plan. From the Record of the Society of Actuaries, Vol. 21, No. 3b.

Description: The subject of this paper is the question: What is the added cost to permit unrestricted election of optional forms of retirement income? From Transactions of Society of Actuaries 1961, Vol. 13, No. 36 AB.

Description: This panel discussion is about public pension plans including nondiscrimination issues, plan design issues, funding, political considerations, public plans as a source of budget revenue and other current topics. From the Record of the Society of Actuaries Vol. 18, No. 1A.