Pension Integration Concepts, Issues and Proposals

An examination of integration) the coordination of pension plan benefits with Social Security benefits. The book explains integration-related concepts, and methods and extent of integration among pension plans. The study discusses integration's effect on retirement income adequacy, pension plan costs and its relationship to tax policy. Recent proposals to change integration regulations are reviewed and their potential impact on retirees, employees and employers is discussed. Distributed by arrangement with the Employee Benefit Research Institute.