Results 271 to 280 of about 22,904 (305)

Pension Adequacy: The Challenge for Defined Contribution Pension Plans

SSRN Electronic Journal, 2010
With the shift from defined benefit (DB) to defined contribution (DC) pensions gathering momentum in the aftermath of the financial crisis, there is a renewed focus on what kind of pension DC members can expect in retirement. Will current DC pension plans be sufficient to provide an adequate income in retirement and to what extent can members afford to
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Saving, Pension Contributions, and the Real Interest Rate

The Review of Economics and Statistics, 1989
A test of the hypothesis that estimates of the interest elasticity of personal and private saving may be biased downward by a failure to control for behavior related to defined benefit pension programs fails to reject existence of a positive interest elasticity of private saving. Correcting for pension funding bias, the estimated interest elasticity of
Makin, John H, Couch, Kenneth A
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Optimal Portfolios in Defined Contribution Pension Systems [PDF]

SSRN Electronic Journal, 2005
We study optimal portfolios for defined contribution (possibly mandatory) pension systems, which maximize expected pensions subject to a risk level. By explicitly considering the present value of future individual contributions and changing the risk-return numeraire to future pension units we obtain interesting insights, consistent with the literature,
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Collecting and transferring pension contributions [PDF]

, 1999
Collecting social security contributions is an important operational issue in all types of pension systems. Many regimes are plagued by poor compliance and weak, inefficient administration. Some countries have tried to introduce an automatic incentive to contribute by moving systems closer to"actuarial fairness,"where pension benefits are more strictly
Rofman, Rafael, Demarco, Gustavo
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Pension Contributions and Capital Accumulation

2007
In recent times, much attention has been given to the long-run macroeconomic and intergenerational redistribution effects of public pension reform. It is well recognized that the pay-as-you-go system is not attractive when the rate of population growth is declining in an ageing society. However, the movement from pay-as-you-go financing to full funding
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Optimal Cap on Pension Contributions [PDF]

, 2012
In our model, the government operates a mandatory proportional (contributive) pension system to substitute for the low life-cycle savings of the low-paid myopes. The socially optimal contribution rate is high (equalizing young- and old-age consumption for them), while an appropriate cap on pension contributions makes room for the saving of high-paid ...
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The $40,000 pension Contribution limit.

Medical group management journal, 1998
Tax law changes regarding retirement planning have been massive. Some of the changes are actually beneficial for physicians and can supplement the business need to consolidate professional practices and turn the management function over to organizations dedicated to that purpose.
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Recovery Measures of Underfunded Pension Funds: Higher Contributions, No Indexation, or Pension Cuts?

SSRN Electronic Journal, 2015
AbstractUsing recovery plan data of 213 underfunded Dutch pension funds for the years 2011, 2012 and 2013, discrete choice models are estimated describing pension funds' choices between three recovery measures: higher contributions, no indexation and pension cuts. The estimation results suggest, first, that pension cuts are more likely when the funding
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How the provision of inflation information affects pension contributions: A field experiment

Journal of Risk and Insurance, 2023
Pascal Busing, Henning Cordes, Thomas Langer   +2 more
exaly  

Pension insurance contributions and ESG performance: Evidence from China

Finance Research Letters, 2023
Rui Li, Zhikai Zhu, Xiaoyan Wang
exaly