Results 71 to 80 of about 7,961 (189)
Taxing Retirement Income: Nonqualified Annuities and Distributions from Qualified Accounts [PDF]
This paper explores the current tax treatment of non-qualified immediate annuities and distributions from tax-qualified retirement plans in the United States. First, we describe how immediate annuities held outside retirement accounts are taxed.
Olivia S. Mitchell +3 more
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Ethnic and Gender Disparities in Pension Receipts and Savings in Later Life
Social Policy &Administration, EarlyView.ABSTRACT Pension incomes in later life are determined by the combination of eligibility rules and an individual's life‐course trajectory, including their contributions to pension schemes. Existing research documented that older individuals from minority ethnic communities have a lower likelihood of receiving pension benefits compared to White British ...
Saddaf Naaz Akhtar +3 more
wiley +1 more source
Advanced Chemical Engineering, Volume 1, Issue 2, December 2026.A two‐scale framework bridges process‐level physics and system‐level decision‐making for electrified green methanol production. Replacing computationally demanding reactor simulations with an interpretable symbolic‐regression surrogate enables rapid techno‐economic and life‐cycle assessment. The framework reveals how process performance propagates into
Yuanjing Zhao +5 more
wiley +1 more source
Pricing Equity-Indexed Annuities under Stochastic Interest Rates Using Copulas
Journal of Probability and Statistics, 2010 We develop a consistent evaluation approach for equity-linked insurance products under stochastic interest rates. This pricing approach requires that the premium information of standard insurance products is given exogenously. In order to evaluate equity-
Patrice Gaillardetz
doaj +1 more source
Shape of Yield Curves Under Instrument‐Based Parallel Shifts
Journal of Futures Markets, Volume 46, Issue 11, Page 1824-1837, November 2026.ABSTRACT This paper studies the shape of zero and par yield curves through the carry and convexity of zero‐bond and par–swap butterflies under instrument‐based parallel shifts: the component instruments are held fixed, and each instrument's own quote receives the same additive shock.
Jian Sun
wiley +1 more source
Deterministic Cost Estimation Approaches for Carbon Capture, Utilization, and Storage: A Review
Greenhouse Gases: Science and Technology, Volume 16, Issue 5, Page 835-859, October 2026.ABSTRACT Carbon capture, utilization, and storage (CCUS) is regarded as a connection between traditional, high‐emission sectors and future green energy. This study encompasses literature from 2003 to early 2026 to review methodologies and formulae used for cost estimating in the various segments of carbon capture, transport, utilization, and storage ...
Majid Mohajeri, Saman Azadbakht
wiley +1 more source
A Review of Probabilistic and Novel Approaches to Cost Assessment in CCUS Projects
Greenhouse Gases: Science and Technology, Volume 16, Issue 5, Page 860-880, October 2026.ABSTRACT Although the renewable energy sector is making progress, there is still a long way to go before green energy can be fully utilized. In this context, Carbon Capture Utilization and Storage (CCUS) technologies can act as a temporary bridge between a high‐emission past and a low‐emission future.
Majid Mohajeri, Saman Azadbakht
wiley +1 more source
Note on the Optimum Pricing of Annuities [PDF]
In a perfectly competitive market for annuities with full information, the price of annuities is equal to individuals’ (discounted) survival probabilities. That is, prices are actuarially fair. In contrast, the pricing implicit in social security systems
Eytan Sheshinski
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Conservation Science and Practice, Volume 8, Issue 10, October 2026.Abstract Permanent protected areas (PPAs) may be insufficient to protect migratory species, as they are fixed in space and unfeasible in many locations. Dynamic conservation strategies may be necessary to help conserve migratory species. We tested the cost‐effectiveness of temporarily conserved areas (TCAs), a dynamic conservation strategy, to provide ...
Xin Wen +2 more
wiley +1 more source
Assessing Investment and Longevity Risks within Immediate Annuities [PDF]
Life annuities provide a guaranteed income for the remainder of the recipient’s lifetime, and therefore, annuitization presents an important option when choosing an adequate investment strategy for the retirement ages.
Weber, Frederik, Bauer, Daniel
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