But the deal, in very Brazilian fashion, allowed working civil servants to draw a pension of up to the same value as the proposed maximum wage, in effect doubling their maximum earnings.

ECONOMIST: Brazil

Deductible IRAs (with the same maximum contributions) are available to those with lower incomes or without any other pension. (Nondeductible tax-deferred IRAs are open to all but are not worth it, given the current low top 15% tax rate on long-term capital gains and dividends.) While you're at it, consider doubling up and making your 2004 IRA contributions in January, too.

FORBES: Fund shelters

Example: When Verizon Communications (nyse: VZ - news - people ) partially froze its nonunion pension plan covering 50, 000 workers in July, it raised the maximum company match (assuming it hits profitability targets) to 9% of salary for a worker who saves 6%, up from 5% for one who saves 6%.

FORBES: The Big Chill