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Introduction Ray Schmitt 1. Gaps In Retirement Income Adequacy -Emily S.Andrews Comments by Donald S. Grubbs, Jr. Comments by Gary D. HendricksComments by Bruce D. Schobel 2. Innovations and Trends In Pension PlanCoverage, Type, and Design -Olivia S. Mitchell and Anna M. Rappaport Commentsby Alan L. Gustman Comments by Marc M. Twinney, Jr. 3. Roundtable Discussion:Defined Benefit/Defined Contribution Trends -Ray Schmitt (Moderator), AngelaChang, Robert L. Clark, Edwin C. Hustead The Trend Away from Defined BenefitPension Plans -Angela Chang Firm Choice of Type of Pension Plan: Trends andDeterminants -Robert L. Clark, Ann A. McDermed, and Michelle White Trawick 4.Death and Taxes: Can We Fund for Retirement Between Them? -Gordon P.Goodfellow and Sylvester J. Schieber Comments by David C. Lindeman Commentsby Alicia H. Munnell 5. Pension Benefit Guarantees in the United States: AFunctional Analysis -Zvi Bodie and Robert C. Merton Comments by James B.Lockhart III 6. Estimating the Current Exposure of the Pension BenefitGuaranty Corporation to Single-Employer Pension Plan Terminations-Christopher M. Lewis and Richard L. Cooperstein 7. Panel Discussion: TheRole of Regulation In Pension Policy -Dallas Salisbury (Moderator), Evelyn A.Petschek, Meredith Miller, James A. Klein, Phyllis C. Borzi, Edwin C.Hustead, Richard Hinz Contributors Index