Description: This 1990 panel discussion is about the IRC Section 412 minimum contribution requirements and the IRC Section 404 maximum deductible contributions. Also discussed is a comparison of these U.S. contribution regulations with those of Canada and other countries including Australia, Brazil, Belgium, Japan, Mexico, South Africa, Switzerland and the U.K. From the Record of the Society of Actuaries Vol. 16, No. 4B.

Description: From a session at a meeting of the Society of Actuaries held in Las Vegas, NV May 22-24, 2000 This session covers innovations in pension plan designs and participant options that are happening in a variety of settings.