Description: This discussion on retirement plans for the self-employed reviews encouragement given to plans through tax relief resulting in their more widespread use in Canada and Great Britain as well as the outlook for similar legislation in the United States. From Transactions of Society of Actuaries 1957, Vol. 9, No. 25.

Description: Through a review of legislative and policy provisions, this paper highlights national differences in retirement policy and identifies alternative retirement policy strategies. The countries studied are France, Germany, Japan, Sweden, the Netherlands, the United Kingdom, and the U.S. In addition to the traditional tools of retirement policy, normal, deferred and early retirement, other areas of policy with a potential impact on retirement are studied. Data on retirement experience also are presented and discussed. From Transactions of Society of Actuaries 1993, Vol. 45.