EMILY S. ANDREWS currently is a senior economist with Fu Associates, a Washington, DC based consulting firm. Previously Emily was an associate professor of labor and industrial relations at the Labor Research Center of the University of Rhode Island (URI) and a fellow of the Employee Benefit Research Institute (EBRI). Prior to her academic appointment at URI, she served as EBRI's research director. Dr. Andrews held policy research positions at the Social Security Administration, the Labor Department, and the President's Commission on Pension Policy. Her publications include 'Pension Policy and Small Employers: At What Price Coverage?' and 'The Changing Profile of Pensions in America.' She holds a Ph.D. in economics from the University of Pennsylvania.
G. LAWRENCE ATKINS is the Director of Employee Benefits Policy in the Washington, DC office of the New York law firm of Winthrop, Stimson, Putnam and Roberts. Previously, Mr. Atkins served for eight years as a staff member of the U.S. Senate Special Committee on Aging, where he was most recently Minority Staff Director with policy responsibilities primarily in health, employee benefits, and income security issues. Mr. Atkins has earned a Ph.D. in Social Welfare from the Heller School at Brandeis University. He also holds an M.S. from the University of Louisville and an M.A. from the University of Kentucky. He completed his undergraduate work at Kenyon College.
ALAN J. AUERBACH is Professor of Economics and Law at the University of Pennsylvania. He previously taught at Harvard University, and during the academic year 1982-3 visited Yale as the Irving Fisher Research Professor. Dr. Auerbach is a Research Associate of the National Bureau of Economic Research, where he has directed the Bureau's Project on Mergers and Acquisitions. Dr. Auerbach has published numerous articles in scholarly economics and law journals. He was awarded the David A. Wells Prize for his 1983 book, The Taxation of Capital Income, coedited (with Martin Feldstein) the two volume Handbook of Public Economics, is coauthor of the recent book, Dynamic Fiscal