The Future of Pensions in the United States

From the Pension Research Council of the Wharton School

The Future of Pensions in the United States

Raymond Schmitt, Editor

1994 | 334 pages | Cloth $89.95
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Table of Contents

Ray Schmitt

1. Gaps In Retirement Income Adequacy
—Emily S. Andrews
Comments by Donald S. Grubbs, Jr.
Comments by Gary D. Hendricks
Comments by Bruce D. Schobel

2. Innovations and Trends In Pension Plan Coverage, Type, and Design
—Olivia S. Mitchell and Anna M. Rappaport
Comments by Alan L. Gustman
Comments by Marc M. Twinney, Jr.

3. Roundtable Discussion: Defined Benefit/Defined Contribution Trends
—Ray Schmitt (Moderator), Angela Chang, Robert L. Clark, Edwin C. Hustead
The Trend Away from Defined Benefit Pension Plans
—Angela Chang
Firm Choice of Type of Pension Plan: Trends and Determinants
—Robert L. Clark, Ann A. McDermed, and Michelle White Trawick

4. Death and Taxes: Can We Fund for Retirement Between Them?
—Gordon P. Goodfellow and Sylvester J. Schieber
Comments by David C. Lindeman
Comments by Alicia H. Munnell

5. Pension Benefit Guarantees in the United States: A Functional Analysis
—Zvi Bodie and Robert C. Merton
Comments by James B. Lockhart III

6. Estimating the Current Exposure of the Pension Benefit Guaranty Corporation to Single-Employer
Pension Plan Terminations
—Christopher M. Lewis and Richard L. Cooperstein

7. Panel Discussion: The Role of Regulation In Pension Policy
—Dallas Salisbury (Moderator), Evelyn A. Petschek, Meredith Miller, James A. Klein, Phyllis C. Borzi,
Edwin C. Hustead, Richard Hinz