Description: This presentation discusses pension plans provided by U.S. multinational companies, and focuses on issues such as nondiscrimination rules, how the plan benefits compare to those of other countries, benefit indexing and what happens when an employee transfers to another country. From the Record of the Society of Actuaries Vol. 18, No. 4B.

Description: This discussion on retirement plans for the self-employed reviews encouragement given to plans through tax relief resulting in their more widespread use in Canada and Great Britain as well as the outlook for similar legislation in the United States. From Transactions of Society of Actuaries 1957, Vol. 9, No. 25.

Description: Designing an international pension program for mobile Employees. From The Pension Forum, January 2003, Volume 15, Issue No. 1.

Description: Article from The Actuary, October 1971 – volume 5 - Issue 8 is a review of report prepared by Frank M. Kleiler for the United States Department of Labor on the European regulation of public and private pension plans.

Description: This article is a summary of the authors’ two other articles where they discuss pension systems and whether they do in fact distort retirement decisions.

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.