This issue of Global Retirement Perspective opens by examining the increasing longevity around the world and how corporate pension plans in different countries should account for this improved mortality. It next discusses ways that multinational employers can ensure consistency in the assumptions used to prepare year-end disclosures of pension and postretirement liabilities. The third article looks at legislative and demographic trends in Mexico and their impact on the retirement plan design. The issue closes with highlights of the Pension Protection Act's changes for US retirement plans. (Perspective, 6 Oct 2006)
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