The study includes:

• The main “Group” rules governing the deployment of retirement policies in France and abroad in the CAC 40 companies.
• The yields of the compulsory or complementary schemes in 64 countries. These are also included in the spreadsheet, provided with the report, and allowing to quickly simulating calculations of retirement benefits and establishing a mobility policy for expatriates and foreign collaborators.

1. Methodology
   • Purpose
   • Organization of the report
   • Selected panel for 2017 and 2018

2. Differentiation factors of pension schemes
   • Purposes of the plans
   • Structure of schemes
   • Binding rules
   • Management methods

3. Changes in retirement policies
   • Executives based in France
     • Highlights and innovative practices
     • Detailed plan descriptions
   • Key worldwide trends

4. International mobility steering techniques
   • Mapping of replacement rates
   • Management of mobility using the BORACAY tool

5. Characteristics of pension schemes (for each of the 64 countries)
   • Key figures
   • List of countries that have signed a social security agreement
   • List of countries that have signed a double taxation agreement
   • Pension scheme data sheets by country