Description: This presentation is about the different forces in the public versus private sectors influencing the design of retirement income plans. How these differ in Canada versus the United States is also explored. Several aspects of the issues will be discussed including changing patterns in the work force, the impact of legislation and regulation and the role of social security. From the Record of the Society of Actuaries, Vol. 10, No. 2.

Description: The pros and cons of both types of plans are debated, employer and employee objectives are highlighted , and the range of hybrid plans also will be included. From Record of the Society of Actuaries Vol. 12, No. 1.