Jump to ContentJump to Main Navigation

You are looking at 1-20 of 39 items

  • Keywords: defined benefit plans x
Clear All Modify Search

View:

The Outlook for Canada's Public Sector Employee Pensions

Silvana Pozzebon

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/9780199573349.003.0010
Subject:
Business and Management, Public Management, Pensions and Pension Management

This chapter examines the context and features of occupational pension plans in the Canadian public sector and compares these with their private sector counterparts. Relative to the declining ... More


The UK Occupational Pension System in Crisis

Gordon L. Clark

in Britain's Pensions Crisis: History and Policy

Published in print:
2006
Published Online:
January 2012
ISBN:
9780197263853
eISBN:
9780191734281
Item type:
chapter
Publisher:
British Academy
DOI:
10.5871/bacad/9780197263853.003.0010
Subject:
Political Science, Political Theory

The crisis in occupational pensions in Britain extend beyond coverage rates and benefit levels. Private-sector sponsors of existing defined-benefit plans face an uncertain future notwithstanding the ... More


Managing Pension and Retirement Plans: A Guide for Employers, Administrators, and Other Fiduciaries

August Baker, Dennis E. Logue, and Jack S. Rader

Published in print:
2004
Published Online:
July 2005
ISBN:
9780195165906
eISBN:
9780199835508
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/019516590X.001.0001
Subject:
Economics and Finance, Financial Economics

This book discusses the different financial issues surrounding pension plans. It covers the different types of pension plans, fiduciary responsibilities, investment policy, performance monitoring, ... More


Chapter Chapter Risk Management and Pension Plan Choice Risk Management and Pension Plan Choice in Japan

Masaharu Usuki

in Reinventing the Retirement Paradigm

Published in print:
2005
Published Online:
February 2006
ISBN:
9780199284603
eISBN:
9780191603013
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199284601.003.0015
Subject:
Economics and Finance, Financial Economics

This chapter assesses whether changes in benefit design were influenced by sponsors' desire to control financial risk. It considers several plan financial characteristics that affect risk tolerance ... More


An Introduction to Pension Plans

August Baker, Dennis E. Logue, and Jack S. Rader

in Managing Pension and Retirement Plans: A Guide for Employers, Administrators, and Other Fiduciaries

Published in print:
2004
Published Online:
July 2005
ISBN:
9780195165906
eISBN:
9780199835508
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/019516590X.003.0001
Subject:
Economics and Finance, Financial Economics

This chapter presents an overview of the two major types of pension plans: defined benefit (DB) plans and defined contribution (DC) plans. Under DB plans, the employee receives an annuity at ... More


The Integrated Approach to Managing Defined Benefit Plans

August Baker, Dennis E. Logue, and Jack S. Rader

in Managing Pension and Retirement Plans: A Guide for Employers, Administrators, and Other Fiduciaries

Published in print:
2004
Published Online:
July 2005
ISBN:
9780195165906
eISBN:
9780199835508
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/019516590X.003.0008
Subject:
Economics and Finance, Financial Economics

This chapter examines the policy implications of managing a defined benefit (DB) plan as a separate entity or as an entity integrated into the sponsoring organization. It shows how the pension ... More


Asset Allocation for Defined Benefit Plans

August Baker, Dennis E. Logue, and Jack S. Rader

in Managing Pension and Retirement Plans: A Guide for Employers, Administrators, and Other Fiduciaries

Published in print:
2004
Published Online:
July 2005
ISBN:
9780195165906
eISBN:
9780199835508
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/019516590X.003.0009
Subject:
Economics and Finance, Financial Economics

This chapter begins by defining the strategic asset allocation decision and discussing how the strategic asset allocation should be set. It introduces the factors that should be considered in setting ... More


Overview: Developments in Risk Management for Retirement Security

Olivia S. Mitchell and Kent Smetters

in The Pension Challenge: Risk Transfers and Retirement Income Security

Published in print:
2003
Published Online:
August 2004
ISBN:
9780199266913
eISBN:
9780191601323
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199266913.003.0001
Subject:
Economics and Finance, Financial Economics

This chapter discusses developments in managing risks in retirement plans. It begins with a brief analysis on why traditional defined benefit pension plans are being abandoned for defined ... More


Accounting for Defined Benefit Plans

August Baker, Dennis E. Logue, and Jack S. Rader

in Managing Pension and Retirement Plans: A Guide for Employers, Administrators, and Other Fiduciaries

Published in print:
2004
Published Online:
July 2005
ISBN:
9780195165906
eISBN:
9780199835508
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/019516590X.003.0010
Subject:
Economics and Finance, Financial Economics

This chapter outlines the basics of accounting to help pension fund decision makers understand the accounting data typically provided in financial statements. The first section reviews the basics of ... More


Chapter Chapter The Future of Pension Plan Design

David McCarthy

in Reinventing the Retirement Paradigm

Published in print:
2005
Published Online:
February 2006
ISBN:
9780199284603
eISBN:
9780191603013
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199284601.003.0006
Subject:
Economics and Finance, Financial Economics

This chapter brings together the literature on pension compensation and optimal portfolio choice to seek solutions to the ‘pension design’ problem. It identifies the factors that must be taken into ... More


The Revolution in Retirement Plans

Matthew P. Fink

in The Rise of Mutual Funds: An Insider's View

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195336450
eISBN:
9780199868469
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195336450.003.0007
Subject:
Economics and Finance, Macro- and Monetary Economics, Financial Economics

Today it is natural to associate mutual funds with retirement plans since funds are the largest funding medium for 401(k) and other defined contribution plans, as well as for Individual Retirement ... More


The Revolution in Retirement Plans

Matthew P. Fink

in The Rise of Mutual Funds: An Insider’s View

Published in print:
2011
Published Online:
January 2012
ISBN:
9780199753505
eISBN:
9780199918805
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199753505.003.0007
Subject:
Economics and Finance, Macro- and Monetary Economics, Financial Economics

Today it is quite natural to associate mutual funds with retirement plans. After all, mutual funds are the largest funding medium for 401(k) and other defined contribution plans as well as for ... More


An Overview of Compliance for Pension Plans

August Baker, Dennis E. Logue, and Jack S. Rader

in Managing Pension and Retirement Plans: A Guide for Employers, Administrators, and Other Fiduciaries

Published in print:
2004
Published Online:
July 2005
ISBN:
9780195165906
eISBN:
9780199835508
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/019516590X.003.0005
Subject:
Economics and Finance, Financial Economics

This chapter presents an overview and interpretation of the major laws and regulations for both private and public pension plans. It focuses on three primary areas of compliance: the obligations ... More


Design Features that Determine Gender Outcomes

Estelle James, Alejandra Cox Edwards, and Rebeca Wong

in The Gender Impact of Social Security Reform

Published in print:
2008
Published Online:
February 2013
ISBN:
9780226392004
eISBN:
9780226392028
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226392028.003.0009
Subject:
Economics and Finance, Public and Welfare

Multipillar social security systems consist of two parts: a privately managed funded defined contribution (DC) plan that handles workers' retirement saving and a publicly managed, tax-financed ... More


The Unfolding of a Predictable Defined Benefit Surprise

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0018
Subject:
Economics and Finance, Microeconomics

This chapter examines the evolution of price-to-earnings ratios for corporate stocks in the United States from 1981 through the third quarter of 2010. It shows that from the time policymakers started ... More


Toward the 401(K) Ownership Society

Michael A. McCarthy

in Dismantling Solidarity: Capitalist Politics and American Pensions since the New Deal

Published in print:
2017
Published Online:
September 2017
ISBN:
9780801454226
eISBN:
9781501708206
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9780801454226.003.0005
Subject:
Sociology, Economic Sociology

This chapter explains the rise of defined-contribution plans, such as 401(k)s, after the late 1970s. In the postwar period, policymakers were determined to quiet labor-management conflicts and ... More


ERISA: The Transition to a New Regulatory Regime

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0014
Subject:
Economics and Finance, Microeconomics

This chapter looks at the Employee Retirement Income Security Act (ERISA), a piece of legislation that dramatically refocused federal oversight of employer-sponsored pension plans. The overall intent ... More


United States Pension Benefit Plan Design Innovation: Labor Unions as Agents of Change

David S. Blitzstein

in Reimagining Pensions: The Next 40 Years

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198755449
eISBN:
9780191816673
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198755449.003.0007
Subject:
Business and Management, Pensions and Pension Management

Labor unions played an historic role creating the occupational pension system in the private and public sectors in the post-World War II era. That system, which was dominated by defined benefit ... More


Asset Allocation and Risk Allocation: Can Social Security Improve Its Future Solvency Problem by Investing in Private Securities?

Thomas E. MaCurdy and John B. Shoven

in Risk Aspects of Investment-Based Social Security Reform

Published in print:
2000
Published Online:
February 2013
ISBN:
9780226092553
eISBN:
9780226092560
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226092560.003.0002
Subject:
Economics and Finance, Economic Systems

Policy makers widely accept that social security faces a long-run solvency problem. The social security trustees publish a seventy-five-year forecast of the Old-Age, Survivors, and Disability ... More


How Did We Get Here?

Charles D. Ellis, Alicia H. Munnell, and Andrew D. Eschtruth

in Falling Short: The Coming Retirement Crisis and What to Do About It

Published in print:
2014
Published Online:
December 2014
ISBN:
9780190218898
eISBN:
9780190218928
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190218898.003.0002
Subject:
Economics and Finance, Public and Welfare

This chapter discusses the development of the current retirement system in the United States, which can be traced back to the nineteenth century with the emergence of the notion of retirement. It ... More


View: