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: This articles describes the multi-pillar system of 1 pay as you go and 2 individual capital accounts to fund public pension plans which exists in Eastern Europe and Central Asia.

Description: Feature article discussing the impact of the crisis that started in 2008 on pension plans and pension policies in a variety of countries.

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.