Results 61 to 70 of about 237,858 (212)
The Macroeconomic Framework of the Functioning of Public Compulsory Pension Insurance
Economic Analysis, 2017 Unfavorable demographic trends, economic and political crisis created the need to analyze the current situation in the pension system and created the concept of the modern system.
Gordana Đukić +2 more
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Optimization of the Actuarial Model of Defined Contribution Pension Plan
Discrete Dynamics in Nature and Society, 2014 The paper focuses on the actuarial models of defined contribution pension plan. Through assumptions and calculations, the expected replacement ratios of three different defined contribution pension plans are compared.
Yan Li, Yuchen Huang, Yancong Zhou
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DO HIGHLY COMPENSATED PARTICIPANTS INFLUENCE THE MANAGEMENT OF QUALIFIED PENSION PLANS? [PDF]
This paper presents evidence of favorable management of qualified pension plans with large proportion of highly compensated employees. Defined-benefit pension plans that are dominated by highly compensated employees tend to contribute beyond the minimum ...
Sharad Asthana
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SSRN Electronic Journal, 2014 Federal law both cultivates and regulates employer-sponsored pension plans in the United States. Some believe that because employers have been migrating away from traditional defined benefit pension plans in the United States, the plan cultivation provisions of federal law have failed to encourage U.S.
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Private Pensions and Income Security in Old Age: An Uncertain Future -- Conference Report [PDF]
By all measures the private pension system in Canada is in difficulty. One estimate suggests that at the end of 2005 there were significant funding shortfalls in about three quarters of the traditional defined benefit pension plans that fall under ...
Martin Hering, Michael Kpessa
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Safe Harbours: Providing Protection for Canada's Money-Purchase Plan Sponsors [PDF]
Fear of lawsuits may inhibit employers from steering employees into defined-contribution pension plans and RRSPs, and from guiding them into sensible choices for investing and withdrawing their money.
William B.P. Robson
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Tax Aspects of Corporate Pension Funding Policy [PDF]
This paper explores four models of firms' pension liabilities. All of the models yield the result that if it is the stockholders who gain or lose from a change in the market value of pension fund assets, a pension fund invested entirely in bonds will ...
Jeremy I. Bulow
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"Public Sector Pension Governance and Performance" [PDF]
This paper investigates the determinants of public sector pension plan investment and funding behavior. Its goal is to draw lessons which may be used to improve the design and governance of public pensions.
Olivia S. Mitchell, Ping Lung Hsin
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Influence of the sponsor's financial situation on the allocation of pension plan assets
Revista Contabilidade & FinançasThe objective was to investigate the factors related to the financial situation of sponsors that can be associated with the decision to allocate the assets of the defined benefit plans of Brazilian closed supplementary pension entities in the annual ...
Sheila Sayuri Kataoka +1 more
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Retirement 20/20: Innovation in Pension Design [PDF]
Today, both the United States and Canada are experiencing a decline in Single-Employer Sponsored Defined Benefit (DB) Pension plans. In some instances, they are being replaced by Defined Contribution (DC) or Individual Account [e.g., 401(k)] plans; in ...
Robert L. Brown
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