The purpose of Pension & Retirement Plan Management: A Guide for Managers and Other Fiduciaries is to provide reliable guidance for regulatory compliance, advice on managerial strategies, and some clarity on the underlying economics and finance of pension and retirement plans. It is designed to improve the financial and managerial decision-making of a broad range of people in occupations involved even tangentially in the management of pension and retirement plans. The book is designed to serve as a key resource for students of the subject and for the people who manage these plans on a day-to-day basis. These include, for example, trustees, executives, boards of directors, HR directors/trainers, and consultants. Secondary markets include CFOs, corporate tax advisors, accountants, and attorneys. This book will thus assume some familiarity with finance and accounting - but on a practitioner level (not an academic level). The book will also include a glossary/index, and a Literature Review Appendix.