@inbook{NBERc7265,
 Crossref = "NBERkotl83-1",
 title = "Financial Aspects of Private Pension Plans",
 author = "Laurence J. Kotlikoff and Daniel E. Smith",
 BookTitle = "Pensions in the American Economy",
 Publisher = "University of Chicago Press",
 pages = "290-351",
 year = "1983",
 URL = "http://www.nber.org/chapters/c7265",
}
@book{NBERkotl83-1,
 title = "Pensions in the American Economy",
 author = "Laurence J. Kotlikoff and Daniel E. Smith",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "University of Chicago Press",
 year = "1983",
 URL = "http://www.nber.org/books/kotl83-1",
}