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.