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Redefining Traditional Plans: Variations and Developments in Public Employee Retirement Plan Design

Keith Brainard

in The Future of Public Employee Retirement Systems

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199573349
eISBN:
9780191721946
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199573349.003.0012
Subject:
Business and Management, Public Management, Pensions and Pension Management

Retiree benefits for US employees of state and local governments have been traditionally paid via defined benefit (DB) plans, but this arrangement has been neither monolithic nor static. This chapter ... More


Global Finance and German Accounting Rules

Gordon L. Clark

in European Pensions & Global Finance

Published in print:
2003
Published Online:
January 2010
ISBN:
9780199253647
eISBN:
9780191719752
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199253647.003.0004
Subject:
Business and Management, Pensions and Pension Management

Like France and Italy, Germany will be severely affected by an ageing population and the underfunding of social insurance and related retirement benefits. While there is considerable pride in Otto ... More


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