Results 41 to 50 of about 237,858 (212)
Legal for Life: Why Canadians Need a Lifetime Retirement Saving Limit [PDF]
Canadian tax rules allow accumulation of retirement savings in “tax assisted” plans, including defined-benefit (DB) pension plans, defined-contribution (DC) pension plans and RRSPs.
Faisal Siddiqi, James Pierlot
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The Pension Tangle: Achieving Greater Uniformity of Pension Legislation and Regulation in Canada [PDF]
Canada’s maze of differing pension regulations by province and territory discourages the creation of national, single-employer pension plans. Four options for reform – and greater harmonization – should be on the table.Pension Papers, single-employer ...
Gretchen Van Riesen
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The Role of Longevity-Indexed Bond in Risk Management of Aggregated Defined Benefit Pension Scheme
RisksDefined benefit (DB) pension plans are a primary type of pension schemes with the sponsor assuming most of the risks. Longevity-indexed bonds have been used to hedge or transfer risks in pension plans.
Xiaoyi Zhang, Yanan Li, Junyi Guo
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Journal of Business Economics and Management, 2015 The study examines herding behavior in the strategic allocations of UK pension plans. The results show that UK pension managers are involved in cross-sectional herd behavior. The study also examines herding from a quantitative perspective considering the
Laura Andreu +2 more
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Case study over the employee’s benefits and pension plan accounting [PDF]
The study indicates in its introduction IAS 19’s and IAS 26’s objectives continued by a detailed presentation of the employee’s benefits and pension plans.
Dan STIRBU +2 more
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Coordonate ale reformei sistemului de pensii. Cazul României
Revista Transilvană de Ştiinţe Administrative, 2007 The reform of the pension systems has become a necessity in most of countries, as the public pension plans are not capable of ensuring a decent pension for the elderly.
Daniela Georgeta BEJU
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BarekengThe sustainability of defined benefit pension plans relies heavily on effective funding strategies. This study aims to develop an optimized funding strategy for Defined Benefit Pension Plans by integrating the Entry Age Normal (EAN) method with the ...
Wahyuni Ekasasmita +3 more
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A new form of Polish occupational pension schemes: Prospects for development
Journal of Economics and Management, 2019 Aim/purpose – Occupational pension schemes are products which seem to create the opportunity for better retirement provision. In Poland, they have not gained a great popularity so far, but now, Polish pension system stands at the threshold of change as ...
Gumola Małgorzata
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Pension benefit default risk and welfare effects of funding regulation [PDF]
This paper analyzes the welfare effects of funding regulation for defined benefit pension plans subject to pension benefit default risk in an incomplete financial markets OLG-setting with aggregate uncertainty and idiosyncratic pension default risk.
Thomas Steinberger
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The Funding Status of Teacher Pensions: An Econometric Approach [PDF]
The financing of public employee pensions has become an issue of growing public concern. This paper examines the fundinq status of teacher pension plans for the fifty states and for selected localities for the decade, 1971-1980.
Robert P. Inman
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