Under the traditional approach to defined benefit plans, well-intended disciplinary and regulatory regimes have sought to restrict discretion, reduce uncertainty and risk, and protect workers and employers. Nevertheless the discouraging state of US defined benefit plans indicates that past efforts have gone awry. This chapter suggests that a new approach to defined benefit plans could resurrect the key elements required for retirement income security, rather than pursuing piecemeal reform
Testimony issued by the Government Accountability Office with an abstract that begins "This testimon...
This paper discusses recent changes in the generally accepted accounting principles related to accou...
Defined benefit (DB) plans have been applauded as the mainstay of the US pension system for many yea...
Under the traditional approach to defined benefit plans, well-intended disciplinary and regulatory r...
This chapter surveys the issues facing policymakers and workers’ organizations thinking about rebuil...
Recent financial market and plan termination experiences have exposed the shortcomings of existing f...
The past decade has seen a shift from traditional employer-sponsored defined benefit pensions toward...
IN SOME RESPECTS THE defined-benefit (DB) pension system in the United States is remarkably successf...
Much of the commentary on the new pension reform law suggests that it will be deleterious to defined...
Attempts to shore up the classic single-employer, defined-benefit pension plan are the wrong respons...
This chapter analyzes the impact of future freezes among corporate defined benefit (DB) pension plan...
In 1963, the termination of the Studebaker Corporation’s pension plan wiped out or significantly red...
Federal law both cultivates and regulates employer-sponsored pension plans in the United States. Som...
This chapter describes a proposed new defined benefit (DB) pension design known as a portfolio pensi...
Congress passed the Pension Protection Act of 2006 to provide economic security for millions of Amer...
Testimony issued by the Government Accountability Office with an abstract that begins "This testimon...
This paper discusses recent changes in the generally accepted accounting principles related to accou...
Defined benefit (DB) plans have been applauded as the mainstay of the US pension system for many yea...
Under the traditional approach to defined benefit plans, well-intended disciplinary and regulatory r...
This chapter surveys the issues facing policymakers and workers’ organizations thinking about rebuil...
Recent financial market and plan termination experiences have exposed the shortcomings of existing f...
The past decade has seen a shift from traditional employer-sponsored defined benefit pensions toward...
IN SOME RESPECTS THE defined-benefit (DB) pension system in the United States is remarkably successf...
Much of the commentary on the new pension reform law suggests that it will be deleterious to defined...
Attempts to shore up the classic single-employer, defined-benefit pension plan are the wrong respons...
This chapter analyzes the impact of future freezes among corporate defined benefit (DB) pension plan...
In 1963, the termination of the Studebaker Corporation’s pension plan wiped out or significantly red...
Federal law both cultivates and regulates employer-sponsored pension plans in the United States. Som...
This chapter describes a proposed new defined benefit (DB) pension design known as a portfolio pensi...
Congress passed the Pension Protection Act of 2006 to provide economic security for millions of Amer...
Testimony issued by the Government Accountability Office with an abstract that begins "This testimon...
This paper discusses recent changes in the generally accepted accounting principles related to accou...
Defined benefit (DB) plans have been applauded as the mainstay of the US pension system for many yea...