COMMITTEE ON WAYS AND MEANS DAN ROSTENKOWSKI, Illinois, Chairman SAM M. GIBBONS, Florida CHARLES B. RANGEL, New York RICHARD A. GEPHARDT, Missouri ROBERT T. MATSUI, California BILL ARCHER, Texas GUY VANDER JAGT, Michigan PHILIP M. CRANE, Illinois BILL FRENZEL, Minnesota DICK SCHULZE, Pennsylvania WILLIAM M. THOMAS, California CONTENTS U.S. Department of Labor, Hon. David M. Walker, Assistant Secretary for Pension and Welfare Benefits.. U.S. Department of the Treasury, Office of Tax Policy, Dana L. Trier, Tax Pension Benefit Guaranty Corporation, Kathleen P. Utgoff, Executive Direc- U.S. General Accounting Office, Joseph F. Delfico, Director of Income Securi- ty Issues (Retirement and Compensation), Human Resources Division, Robert Hughes, Assistant Director, Pension Benefits Audit Site, and John American Association of Retired Persons, Steve Schanes American Federation_of_Labor and Congress of Industrial_Organizations (AFL-CIO), Thomas R. Donahue, Meredith Miller, and Ernie DuBester.. Association of Private Pension and Welfare Plans, Howard C. Weizmann Council of Institutional Investors, Sarah A.B. Teslik.. Financial Executives Institute, Committee on Investment of Employee Benefit Page |