TY - BOOK AU - McGill,Dan Mays AU - McGill,Dan Mays ED - Wharton School. TI - Fundamentals of private pensions SN - 0812233808 (cloth : alk. paper) U1 - 658.3253 22 PY - 1996/// CY - Philadelphia PB - University of Pennsylvania Press KW - Old age pensions KW - United States N1 - CONTENTS Section I : The regulatory environment Historical review of pension regulation Basic Regulatory environment Coverage and Participation E.tc Section II: The structure of private retirement plans Defined benefit plan design: Retirement Benefits Defined benefit plan design: Ancillary Benefits Etc. Section III: The economics of pensions Overall objectives in designing a retirement program Financing of employer-sponsored retirement plans E.tc Section IV: Pension funding and accounting Actuarial cost factors Benefit Allocation Actuarial cost methods E.tc Section V: Assets and insurance Management of pension plan assets: Policy Management of pension plan assets : Operations E.tc. ; Includes bibliographical references and index ER -