Download or read book Comparing Pension Outcomes from Hybrid Schemes written by Deborah R. Cooper and published by . This book was released on 2005 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Hybrid Pension Plans written by United States. Congress. Senate. Committee on Health, Education, Labor, and Pensions and published by . This book was released on 2000 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Comparison of Hybrid and Traditional Pension Plans written by Maxine D. Marsh and published by . This book was released on 1998 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Hybrid Pension Plans written by Kevin Wesbroom and published by . This book was released on 2005 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Risk Sharing and Hybrid Pension Plans written by and published by . This book was released on 2005 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comparison of Pension Outcomes Under EET and TEE Tax Treatment written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Hybrid Pensions Plans written by Desmond.. Betteto and published by . This book was released on 2011 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intergenerational Comparison of Pension Outcomes written by Tim Pike and published by . This book was released on 2018 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Hybrid Pension Schemes written by Roger Baumann and published by Sudwestdeutscher Verlag Fur. This book was released on 2008-11 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: The thesis' focus is on risks aspects evolving from a defined contribution pension plan including a guarantee (or quasi-guarantee). In general the guarantee is assumed to be higher than the riskless yield. From this incomplete market setting evolves a non-hedgeable shortfall risk. The thesis considers in different continuous-time settings the risk allocation between the plan sponsor and the employee and analyzes the investment strategy of the plan sponsor.
Download or read book Social Security Policy in a Changing Environment written by Jeffrey R. Brown and published by University of Chicago Press. This book was released on 2009-12-15 with total page 473 pages. Available in PDF, EPUB and Kindle. Book excerpt: Social Security Policy in a Changing Environment analyzes the changing economic and demographic environment in which social insurance programs that benefit elderly households will operate. It also explores how these ongoing trends will affect future beneficiaries, under both the current social security program and potential reform options. In this volume, an esteemed group of economists probes the challenge posed to Social Security by an aging population. The researchers examine trends in private sector retirement saving and health care costs, as well as the uncertain nature of future demographic, economic, and social trends—including marriage and divorce rates and female participation in the labor force. Recognizing the ambiguity of the environment in which the Social Security system must operate and evolve, this landmark book explores factors that policymakers must consider in designing policies that are resilient enough to survive in an economically and demographically uncertain society.
Download or read book Implications of Optimal Investment Policies for Hybrid Pension Plans written by Raimond Maurer and published by . This book was released on 2006 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyzes pension plan costs and investment strategies in the context of alternative hybrid pension plans which are optimal either from the perspective of the plan sponsor or the beneficiaries.The focus is in particular on how the introduction of minimum and maximum limits for pension benefits as well as minimum guarantees and caps on the return of the members' individual investment accounts affect investment decisions and plan costs. Within a comparative static analysis framework, it is shown that for low- to medium-risk portfolios, minimum benefit guarantees tend to be more expensive than minimum return guarantees while for the latter costs increase exponentially with investment risk. The study also finds that the portfolio choice of the sponsor and the beneficiaries shows substantial differences depending on the exact plan design and the beneficiaries' risk aversion. Combining minimum return guarantees and caps on investment returns emerged as a possible means to reduce such differences, to share investment risks and returns more equally between sponsor and beneficiaries, and to keep pension plan costs under control.
Download or read book Favorable Determination Letter written by United States. Internal Revenue Service and published by . This book was released on 2001 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Optimal Allocation of Pension Risks in Employment Contracts written by David McCarthy and published by . This book was released on 2005 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book BNA Pension Benefits Reporter written by and published by . This book was released on 2008 with total page 1574 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fundamentals of Private Pensions written by Dan Mays McGill and published by Oxford University Press, USA. This book was released on 2005 with total page 916 pages. Available in PDF, EPUB and Kindle. Book excerpt: For almost five decades, Fundamentals of Private Pensions has been the most authoritative text and reference book on private pensions in the world. The revised and updated Eighth Edition adds to past knowledge while providing exciting new perspectives on the provision of retirement income. This new edition is organized into six main sections dealing with a variety of separable pension issues. Section I provides an introductory discussion on the historical evolution of the pension movement and how pensions fit into the patchwork of the whole retirement income security system in the United States. It includes a discussion about the economics of the tax incentives that have played a role in stimulating pension offerings and in the structure of the benefits provided. Section 2 lays out the regulatory environment in which private pension plans operate. Section 3 investigates the various forms of retirement plans that are available to workers to determine how they are structured in practical terms. Section 4 focuses on the economics of pensions. Several of the chapters in this section update and refine material from the prior. New chapters in this volume describe the conversion of some traditional pensions to new hybrid forms, including cash balance and pension equity plans, and the growing phenomenon of phased retirement and the issues raised for employer-sponsored pensions. Section 5 explores the funding and accounting environments in which private employer-sponsored retirement plans operate. The concluding section investigates the handling of assets in employer-sponsored plans and their valuation as well as the insurance provision behind the benefit promises implied by the plans. This latest edition of Fundamentals of Private Pensions will prove invaluable reading for both academics and professionals working in the area of pensions and pension management.
Download or read book Rethinking Pension Reform written by Franco Modigliani and published by Cambridge University Press. This book was released on 2004-08-02 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is unique as it presents an academic and a practical aspect on managing pension funds to clarify the global debate on social security. The authors establish the basic choices in designating any system to help policy makers develop the system that achieves their many objectives. The success of reforms depends on financial innovation to mitigate key risks and some innovations are discussed, which also demonstrates how pension reform choices affect the achievement of retirement objectives. Finally, the authors examine some proposed hybrid options to show how the beneficial features of these hybrids can be captured through good design in a single fund.
