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Practical Applications of Is the 60–40 Stock–Bond Pension Fund Rule Wise?
Practical Applications, 2013 While pension funds have long tracked the 60–40 stock–bond rule as a low-risk investment strategy, it significantly underperforms US presidential-party-based election strategies. This Practical Applications report delves into an alternative suggestion revealed in Is the 60–40 Stock–Bond Pension Fund Rule Wise?, which was published in the Winter 2013 ...
William T. Ziemba
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Stakeholder Conflicts and Cash Flow Shocks: Evidence from Changes in ERISA Pension Funding Rules
The Accounting Review, 2017 ABSTRACT In 2012, Congress passed Moving Ahead for Progress in the 21st Century (MAP-21), which changed the ERISA pension funding rules such that mandatory pension contributions decreased. Advocates for the bill argued that reducing mandatory contributions would increase firms' investment.
Michael Dambra
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A Matter of Voice: The Case for Abolishing the 30 Percent Rule for Pension Fund Investments [PDF]
C.D. Howe Institute Commentary, 2009 Pension fund managers have devised ways to effectively skirt the rule that limits them to acquiring no more than 30 percent of the shares eligible to vote for the directors of a corporation. It’s time for regulators to enforce the rule or eliminate it entirely, thereby giving pension funds a voice commensurate with their equity stake.
Poonam Puri
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Human Rights Rule of Law and the Contemporary Social Challenges in Complex Societies, 2015 Erica Fernandes Teixeira
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Competition among Pressure Groups over the Determination of U.K. Pension Fund Accounting Rules
, 2010 openalex +2 more sources
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Canadian Tax Journal/Revue fiscale canadienne, 2023
The US Treasury department recently issued final regulations addressing the requirements for a non-US pension fund to enjoy the special tax exemption accorded to a "qualified foreign pension fund." The final regulations should be well received by non-US ...
Michael J. Miller
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The US Treasury department recently issued final regulations addressing the requirements for a non-US pension fund to enjoy the special tax exemption accorded to a "qualified foreign pension fund." The final regulations should be well received by non-US ...
Michael J. Miller
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Pension funds rules: Paradoxes in risk control
Finance Research Letters, 2017Abstract Pension funds are financial institutions that invest retirement savings from workers to provide pension benefits. Due to this social security function, each country enforces laws to regulate investments. Usually regulations identify pension portfolio’s risk level based on the nature of its financial products.
CADONI, Marinella Iole +2 more
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A Termination Rule for Pension Guarantee Funds
Journal of Risk and Insurance, 2016AbstractA termination rule based on a critical funding ratio is proposed for a pension guarantee fund (PGF) that considers closing an underfunded pension plan. This ratio is determined by solving an expected utility maximization problem on behalf of plan beneficiaries subject to two constraints designed to preserve the PGF's viability.
Chunli Cheng, Filip Uzelac
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Dutch District Court Requests for a Preliminary Ruling in Six Pension Fund Cases
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2023In this article the authors discuss the preliminary rulings as submitted by the Dutch District Court of Gelderland in six pension funds cases. After a multitude of negative decisions over the last couple of years, finally, these questions are a promising breakthrough.
null Hommen, E.C. Voordendag
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