Description: This panel discussion examines pension plan dynamics including social security integration, benefit and cost projections under dynamic assumptions, and best estimate limitations. From the 1977 Record of the Society of Actuaries, Vol.3 No.3.

Description: This article is about the value of fringe benefits, specicifically of pension benefits earned while married in the event of divorce or marital dissolution. It centers around the assumptions which should be used to determine the present values and shows applicable equations to be used.