Unless defined benefit pension plans are managed much better and more cost-effectively, they will be replaced by defined contribution plans. Benefit and contribution policies need to be carefully evaluated to make sure that a reasonable level of ongoing contributions, together with investment income, are adequate to fund the defined benefit plan without unpleasant surprises. Unless valuation and contribution conventions change to market-valued economically-based quantities, decision makers will lack the right information with which to make informed policy decisions
Actuaries and sponsors of public sector defined benefit pension plans agree that each generation of ...
In many countries, pension funds based on individual accounts have been affected by high operating c...
In the thirty years since the introduction of the Employee Retirement Income Security Act, tremendou...
Unless defined benefit pension plans are managed much better and more cost-effectively, they will be...
Much of the commentary on the new pension reform law suggests that it will be deleterious to defined...
Defined benefit plans remain the predominant form of retirement benefit for employees of state and l...
This Article considers the historical basis for the shift from defined benefit plans to defined cont...
In many countries, many elderly people depend on the government and employment−based pensions. The m...
This chapter assesses best practice benchmarks for the design of defined contribution plans in the p...
Defined contribution (DC) pension plans have helped many individuals accumulate assets for retiremen...
During the 1980s there was a trend in many countries away from defined benefit plans toward defined ...
This chapter surveys the issues facing policymakers and workers’ organizations thinking about rebuil...
Defined Benefit (DB) pension risk management has traditionally focused on achieving a balance betwee...
Most public pension systems, whether they are of the predominant pay-as-you-go defined benefit type ...
We empirically study individual pension choice between two different defined benefit (DB) plans and ...
Actuaries and sponsors of public sector defined benefit pension plans agree that each generation of ...
In many countries, pension funds based on individual accounts have been affected by high operating c...
In the thirty years since the introduction of the Employee Retirement Income Security Act, tremendou...
Unless defined benefit pension plans are managed much better and more cost-effectively, they will be...
Much of the commentary on the new pension reform law suggests that it will be deleterious to defined...
Defined benefit plans remain the predominant form of retirement benefit for employees of state and l...
This Article considers the historical basis for the shift from defined benefit plans to defined cont...
In many countries, many elderly people depend on the government and employment−based pensions. The m...
This chapter assesses best practice benchmarks for the design of defined contribution plans in the p...
Defined contribution (DC) pension plans have helped many individuals accumulate assets for retiremen...
During the 1980s there was a trend in many countries away from defined benefit plans toward defined ...
This chapter surveys the issues facing policymakers and workers’ organizations thinking about rebuil...
Defined Benefit (DB) pension risk management has traditionally focused on achieving a balance betwee...
Most public pension systems, whether they are of the predominant pay-as-you-go defined benefit type ...
We empirically study individual pension choice between two different defined benefit (DB) plans and ...
Actuaries and sponsors of public sector defined benefit pension plans agree that each generation of ...
In many countries, pension funds based on individual accounts have been affected by high operating c...
In the thirty years since the introduction of the Employee Retirement Income Security Act, tremendou...