Description: This 1978 discussion session focuses on the design of pension plans from the perspective of small and large employers, for insured and non-insured plans, and for Canada and the United States.

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.