Description: Understanding U.S. defined-benefit plan annual funding notice definitions and what they are meant to represent is a key to understanding how “healthy” or “unhealthy” a pension plan is. This article offers a description of several types of funded status measurements and their applications under the rules mandated by the U.S. Internal Revenue Service to fund private employer-sponsored defined-benefit pension plans.

Description: Historical case study for a country Germany pursuing pension reform to address demographic problems with a desire to encourage private retirement savings.

Description: Discusses the recent changes to U.K. pensions legislation.

Description: A new occupational, or corporate, pension law the, Employee Retirement Security Act or “ERSA”, was passed by the Republic of Korea National Assembly on Dec. 29, 2004. It will allow for private sector defined benefit and defined contribution pension plans for the first time in the world’s 10th largest economy.

Description: This paper looks at approaches used in other countries to deal with the retirement challenges of tomorrow and examines their applicability to the German market.

Description: A discussion of substantial surpluses accumulated in defined benefit funds in South Africa and the legislation that resulted.

Description: Provides some background on the new regulation, 'The Administrative Measures on Enterprise Annuity Fund', and comments on key issues this poses for corporate pension plans.

Description: In this article, the author talks about reforming the Canadian pension system.

Description: A review of the Australian retirement incomes system and an assessment of necessary changes to improve its effectiveness.