Description: This paper considers the question of how the adjustment mechanisms described for the Swedish and German social security systems might be incorporated into private sector DB plans of the following types: multi-employer and single employer.

Description: Symposium session on Emerging Definitions of Retirement.

Description: This paper looks at the actuarial implications of a gradual retirement scheme from the employer's point of view in terms of the normal cost and also from the employee's side, the total income he would receive under various gradual retirement scenarios.