Description: Presented at June 1985 Spring Meeting. This session discussion is about corporate benefit function in a multinational corporation, design considerations in overseas programs, financing of non-North American benefit programs, special problems, recent significant legislative developments outside North America.

Description: Recently, we have seen renewed interest in the international (or “offshore”) pension plan. An international plan typically provides benefits for internationally mobile workers of a multinational employer, but can also be used for certain other workers. The plan is usually located in a respected international finance centre.