Underlying forces -- Historical review of pension regulation -- Basic regulatory environment -- Coverage and participation -- Nondiscrimination requirements -- Determination of benefits -- Tax treatment -- The economics of tax preferences for retirement plans in the United States -- Organizational structure and flexibility -- Defined benefit plan design: retirement benefits -- Defined benefit plan design: ancillary benefits -- Defined contribution plan design features -- Hybrid plans -- Individual retirement plans, simplified employee pensions, tax-sheltered annuities, and Keogh plans -- Integration of pension plans with social security -- Overall objectives to designing a retirement program -- Financing of employer-sponsored retirement plans -- Total retirement income: setting goals and meeting them -- Delivery of retirement benefits -- Human resources incentives in employer-Sponsored retirement plans -- Adjustment of retirement benefits for Inflation and productivity gains -- Actuarial cost factors -- Benefit allocation Actuarial Cost methods -- Cost allocation actuarial cost methods -- Pension cost illustrations and Forecasts -- Valuation of ancillary benefits, employee contributions, and Small plans -- Approaches to meeting the financial obligations of a defined benefit plan -- pension accounting -- Management of pension plan assets: policy -- Management of pension plan assets: operations -- Allocated funding instruments -- Unallocated funding instruments -- Single-employer plan termination and plan benefits insurance -- Multiemployer plan withdrawals and plan benefits insurance

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