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1

Church, John. Canadian corporate defined benefit pension plans. Division of Research, School of Commerce and Administration, Laurentian University, 1987.

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2

Christensen, Peter A. Understanding defined benefit safe harbors. Research Institute of America, 1993.

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3

W, Denu Paul, and Smith Kathryn H, eds. Defined benefit answer book. Aspen Publishers, 1999.

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4

E, Callahan Michael, ed. Defined benefit answer book. Aspen Publishers, 2001.

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5

E, Callahan Michael, ed. Defined benefit answer book. 3rd ed. Aspen Publishers, 2003.

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6

E, Callahan Michael, ed. Defined benefit answer book. Wolters Kluwer Law & Business, 2013.

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7

E, Callahan Michael, ed. Defined benefit answer book. 4th ed. Aspen Publishers, 2007.

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8

Deighan, Geraldine. Current trends in pension plan design: Defined benefit or defined contribution? : the Irish perspective. University College Dublin, 1993.

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9

United States. Congress. Senate. Committee on Health, Education, Labor, and Pensions. The power of pensions: Building a strong middle class and strong economy : hearing of the Committee on Health, Education, Labor, and Pensions, United States Senate, One Hundred Twelfth Congress, first session ... July 12, 2011. U.S. Government Printing Office, 2014.

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10

United States. Congress. House. Committee on Education and the Workforce. Subcommittee on Employer-Employee Relations. Strengthening pension security: Examining the health and future of defined benefit pension plans : hearing before the Subcommittee on Employer-Employee Relations of the Committee on Education and the Workforce, House of Representatives, One Hundred Eighth Congress, first session, hearing held in Washington, DC, June 4, 2003. U.S. G.P.O.], 2003.

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11

Carrasco, Joe. The structure of public pensions: A look at defined benefit and defined contribution plans. Senate Fiscal Agency, 1993.

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12

Parliament, Canada Library of. Occupational pension plans: selected policy issues. Library of Parliament, 1991.

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13

Schmitt, Ray. Minimum universal pension system (MUPS). Library of Congress, Congressional Research Service, 1987.

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14

Reed, G. Edward. The pension plan crisis continues-- and its grip is stronger. Conference Board of Canada, 2005.

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15

S, Feldstein Martin. Social security pension reform in China. National Bureau of Economic Research, 1998.

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16

Mitchell, Olivia S. New trends in pension benefit and retirement provisions. National Bureau of Economic Research, 1999.

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17

Simple defined benefit plans: Methods of actuarial funding. Dow Jones-Irwin, 1989.

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18

United States. Congress. Senate. Committee on Finance. Funding challenge: Keeping defined benefit pension plans afloat : hearing before the Committee on Finance, United States Senate, One Hundred Eighth Congress, first session, March 11, 2003. U.S. G.P.O., 2003.

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19

United States. Congress. House. Committee on Education and the Workforce. Examining cash balance pension plans: Separating myth from fact : hearing before the Committee on Education and the Workforce, U.S. House of Representatives, One Hundred Eighth Congress, second session, July 7, 2004. U.S. G.P.O., 2004.

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20

Gustman, Alan L. Changing pensions in cross-section and panel data: Analysis with employer provided plan descriptions. National Bureau of Economic Research, 1998.

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21

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures. Challenges facing pension plan funding: Hearing before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Eighth Congress, first session, April 30, 2003. U.S. G.P.O., 2003.

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22

Challenges facing pension plan funding: Hearing before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Eighth Congress, first session, April 30, 2003. U.S. G.P.O., 2003.

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23

Workforce, United States Congress House Committee on Education and the. Strengthening pension security for all Americans: Are workers prepared for a safe and secure retirement? : hearing before the Committee on Education and the Workforce, U.S. House of Representatives, One Hundred Eighth Congress, second session, February 25, 2004. U.S. G.P.O., 2004.

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24

Relations, United States Congress House Committee on Education and the Workforce Subcommittee on Employer-Employee. Examining long-term solutions to reform and strengthen the defined benefit pension system: Hearing before the Subcommittee on Employer-Employee Relations of the Committee on Education and the Workforce, U.S. House of Representatives, One Hundred Eighth Congress, second session, April 29, 2004. U.S. G.P.O., 2004.

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25

Lachance, Marie-Eve. Guaranteeing defined contribution pensions: The option to buy-back a defined benefit promise. National Bureau of Economic Research, 2002.

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26

United States. Congress. Senate. Committee on Finance. Financial status of the Pension Benefit Guaranty Corporation and the administration's defined benefit plan funding proposal: Hearing before the Committee on Finance, United States Senate, One Hundred Ninth Congress, first session, March 1, 2005. U.S. G.P.O., 2005.

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27

United States. Congress. House. Committee on Education and the Workforce. Subcommittee on Health, Employment, Labor, and Pensions. Assessing the challenges facing multiemployer pension plans: Hearing before the Subcommittee on Health, Employment, Labor and Pensions, Committee on Education and the Workforce, U.S. House of Representatives, One Hundred Twelfth Congress, second session, hearing held in Washington, DC, June 20, 2012. U.S. G.P.O., 2012.

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28

United States. Congress. Senate. Special Committee on Aging. America's pensions: The next savings and loan crisis? : hearing before the Special Committee on Aging, United States Senate, One Hundred Eighth Congress, first session, Washington, DC, October 14, 2003. U.S. G.P.O., 2004.

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29

United States. Congress. Senate. Special Committee on Aging. America's pensions, the next savings and loan crisis?: Hearing before the Special Committee on Aging, United States Senate, One Hundred Eighth Congress, first session, Washington, DC, October 14, 2003. U.S. G.P.O., 2004.

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30

United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Financial Management, the Budget, and International Security. Safeguarding America's retirement security: An examination of defined benefit pension plans and the Pension Benefit Guaranty Corporation : hearing before the Financial Management, the Budget, and International Security Subcommittee of the Committee on Governmental Affairs, United States Senate, One Hundred Eighth Congress, first session, September 15, 2003. U.S. G.P.O., 2004.

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31

United States. Congress. Senate. Special Committee on Aging. America's pensions: The next savings and loan crisis? : hearing before the Special Committee on Aging, United States Senate, One Hundred Eighth Congress, first session, Washington, DC, October 14, 2003. U.S. G.P.O., 2004.

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32

United States. Government Accountability Office. Defined benefit pensions: Conflicts of interest involving high risk or terminated plans pose enforcement challenges : report to congessional requesters. The Office, 2007.

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33

R, Brown Jeffrey. Longevity-insured retirement distributions from pensions plans: Market and regulatory issues. National Bureau of Economic Research, 2001.

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34

Canada, United Church of. Integration of pension plans: Descriptive booklet on enrolment procedures. the Church, 1986.

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35

Kim, Cheolsu. The aftermath of structural pension reform: Managing legacy costs of defined benefit pensions in India. Asian Development Bank, 2011.

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36

United States. Congress. House. Committee on Education and the Workforce. Subcommittee on Health, Employment, Labor, and Pensions. Challenges facing multiemployer pension plans: Reviewing the latest findings by PBGC and GAO : hearing before the Subcommittee on Health, Employment, Labor and Pensions, Committee on Education and the Workforce, U.S. House of Representatives, One Hundred Thirteenth Congress, first session, hearing held in Washington, DC, March 5, 2013. U.S. Government Printing Office, 2014.

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37

United, States Congress House Committee on Education and the Workforce Subcommittee on Health Employment Labor and Pensions. Challenges facing multiemployer pension plans: Evaluating PBGC's insurance program and financial outlook : hearing before the Subcommittee on Health, Employment, Labor and Pensions, Committee on Education and the Workforce, U.S. House of Representatives, One Hundred Twelfth Congress, second session, hearing held in Washington, DC, December 19, 2012. U.S. Government Printing Office, 2013.

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38

Gustman, Alan L. Imperfect knowledge of pension plan type. National Bureau of Economic Research, 2007.

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39

Gustman, Alan L. Imperfect knowledge of pension plan type. National Bureau of Economic Research, 2007.

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40

Schmitt, Ray. Pension plans: Multiemployer pension plan termination insurance. Library of Congress, Congressional Research Service, Major Issues System, 1985.

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41

Terry, N. G. When is a promise a strategic liability? University of Edinburgh, Centre for Financial Markets Research, Dept. of Business Studies, 1997.

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42

Samwick, Andrew. How will defined contribution pension plans affect retirement income? National Bureau of Economic Research, 1998.

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43

Pension policy: The search for better solutions. W.E. Upjohn Institute for Employment Research, 2010.

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44

Turner, John A. Pension policy: The search for better solutions. W.E. Upjohn Institute for Employment Research, 2009.

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45

United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service. Pension plan complexity: Hearing before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, One Hundred First Congress, second session, March 23, 1990. U.S. G.P.O., 1990.

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46

United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service. Pension plan complexity: Hearing before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, One Hundred First Congress, second session. U.S. G.P.O., 1990.

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47

United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service. Pension plan complexity: Hearing before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, One Hundred First Congress, second session. U.S. G.P.O., 1990.

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48

Clark, Hal G. Illustrations of accounting for pensions and for settlements and curtailments of defined benefit pension plans: A survey of the application of FASB Statement nos. 87 & 88. American Institute of Certified Public Accountants, 1987.

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49

Mackell, Thomas. When the good pensions go away: Why Americans need a new deal for pension and health care reform. John Wiley & Sons, 2008.

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50

Oversight, United States Congress House Committee on Ways and Means Subcommittee on. Effects of underfunded defined-benefit pension plans on plan retirees and plan sponsors: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Second Congress, second session, September 24, 1992. U.S. G.P.O., 1992.

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