Description: This 1990 panel discussion is about the integration of qualified retirement plans with Social Security. The topics discussed include 1. IRC Section 414s rules on the definition of compensation, 2. IRC Section 401a17 rules on maximum covered compensation, and 3. The relationship between IRC 401l permitted disparity rules with the general rules under the 401a4 regulations. From the Record of the Society of Actuaries Vol. 16, No. 4B.