EMMANUEL REYNAUD is a researcher in Paris, where he works on international comparisons of retirement systems. He is the French reporter for the European Commission's observatory on Complementary Social Security Schemes, and is a member of the committee of experts of the French Observatoire des retraites. He is the author of the OECD country report on private pensions in France and of a book in French on the retirement systems of the United States, Germany, and the United Kindgom. LUCY apROBERTS is a researcher on the economics of social welfare at the Institut de Recherches Economiques et Sociales (IRES) in Paris. Her work focuses on the links between state-run social insurance and occupational benefit plans in the United States and France. She is coauthor, with Emmanuel Reynaud, of Les Systemes de Retraite a L'Etranger. BRYN DAVIES is an actuary in the United Kindgom. He provides advice to trade unions on supplementary pension plans. He is the author of a recent report from the Institute of Public Policy Research entitled Better Pensions for All. GERARD HUGHES is an economist at the Economic and Social Research Institute in Dublin. He has acted as a consultant to the OECD on pensions and labor market issues and is the author of the OECD country report on private pensions in Ireland.