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Reforming Pensions: Principles and Policy Choices

Nicholas Barr and Peter Diamond

Published in print:
2008
Published Online:
September 2009
ISBN:
9780195311303
eISBN:
9780199893461
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195311303.001.0001
Subject:
Economics and Finance, Financial Economics

Mandatory pension systems are a worldwide phenomenon. Many need reform. This book, a summary of a longer book, sets out an extensive but nontechnical explanation of the economics of pension design. ... More


Chapter Chapter The Influence of PBGC Insurance on Pension Fund Finances

Julia Coronado and Nellie Liang

in Restructuring Retirement Risks

Published in print:
2006
Published Online:
September 2006
ISBN:
9780199204656
eISBN:
9780191603822
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199204659.003.0006
Subject:
Economics and Finance, Financial Economics

It is sometimes argued that firms sponsoring defined benefit pensions are led to take higher risks because pension insurance premiums and funding requirements do not reflect the riskiness of the ... More


What Is the Future of the Defined Contribution Paradigm?

Edward A. Zelinsky

in The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195339352
eISBN:
9780199855407
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195339352.003.0006
Subject:
Law, Employment Law

In the private sector, the expansion of the individual account paradigm will continue in the years ahead without significant controversy or impediment. In contrast, there will be increasing ... More


Corporate Transformation and Employee Pensions

Adam D. Dixon

in The New Geography of Capitalism: Firms, Finance, and Society

Published in print:
2014
Published Online:
August 2014
ISBN:
9780199668236
eISBN:
9780191781957
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199668236.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking, Political Economy

This chapter considers the changing role of the firm in systems of social protection. It does so through an examination of how and why firms have pulled back significantly in their provision of ... More


Sweden: A Viable Public–Private Pension System 1

Gabriella Sjögren Lindquist and Eskil Wadensjö

in The Varieties of Pension Governance: Pension Privatization in Europe

Published in print:
2011
Published Online:
May 2011
ISBN:
9780199586028
eISBN:
9780191725586
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199586028.003.0009
Subject:
Political Science, Political Economy

The Swedish pension system developed through different stages from the establishment of the first statutory basic pension, the introduction of an earnings-related supplementary pension, and ... More


The Netherlands: Adapting a Multipillar Pension System to Demographic and Economic Change

Karen M. Anderson

in The Varieties of Pension Governance: Pension Privatization in Europe

Published in print:
2011
Published Online:
May 2011
ISBN:
9780199586028
eISBN:
9780191725586
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199586028.003.0011
Subject:
Political Science, Political Economy

The Netherlands departed from the Bismarckian social insurance tradition by combining flat-rate public basic pensions with quasi-mandatory, funded occupational pensions with near universal coverage. ... More


The Public–Private Pension Mix and Old Age Income Inequality in Europe

Bernhard Ebbinghaus and Jörg Neugschwender

in The Varieties of Pension Governance: Pension Privatization in Europe

Published in print:
2011
Published Online:
May 2011
ISBN:
9780199586028
eISBN:
9780191725586
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199586028.003.0014
Subject:
Political Science, Political Economy

This comparative chapter by Ebbinghaus and Neugschwender discusses the institutional differences in the public–private mix, distinguishing mature from emerging multipillar systems and hybrid from ... More


The Governance and Regulation of Private Pensions in Europe

Bernhard Ebbinghaus and Tobias Wiß

in The Varieties of Pension Governance: Pension Privatization in Europe

Published in print:
2011
Published Online:
May 2011
ISBN:
9780199586028
eISBN:
9780191725586
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199586028.003.0013
Subject:
Political Science, Political Economy

This comparative chapter by Ebbinghaus and Wiß analyses the governance of supplementary pensions in ten European countries and the scope for state intervention or collective regulation by employers ... More


The Basic Economics of Pensions

Nicholas Barr and Peter Diamond

in Pension Reform: A Short Guide

Published in print:
2009
Published Online:
September 2010
ISBN:
9780195387728
eISBN:
9780199870905
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195387728.003.0002
Subject:
Economics and Finance, Economic Systems

The primary objective of pensions is economic security in old age, achieved through consumption smoothing, insurance, poverty relief, and redistribution. The primary objective of pension design is to ... More


Pension Reform: A Short Guide

Nicholas Barr and Peter Diamond

Published in print:
2009
Published Online:
September 2010
ISBN:
9780195387728
eISBN:
9780199870905
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195387728.001.0001
Subject:
Economics and Finance, Economic Systems

Mandatory pension systems are a worldwide phenomenon. Many need reform. This book, a summary of a longer book, sets out an extensive but nontechnical explanation of the economics of pension design. ... More


Financing UK Pensions

John Hills

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/9780197263853.003.0012
Subject:
Political Science, Political Theory

A key feature of the pension challenges currently facing Britain is the decline of the system of occupational pensions, particularly the decline of defined-benefit pensions. Here, it is often argued ... More


Risk Budgeting for the Canadian Pension Plan Investment Board

Sterling Gunn and Tracy Livingstone

in Reorienting Retirement Risk Management

Published in print:
2010
Published Online:
September 2010
ISBN:
9780199592609
eISBN:
9780191594618
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592609.003.0012
Subject:
Business and Management, Pensions and Pension Management

This chapter recounts the experience of the Canada Pension Plan Investment Board in designing and implementing its Risk–Return–Accountability Framework and risk budgeting. The implementation of a ... 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


Adding Actuarial Estimates of Defined-Benefit Pension Plans to National Accounts

Dominique Durant, David Lenze, and Marshall B. Reinsdorf

in Measuring Wealth and Financial Intermediation and Their Links to the Real Economy

Published in print:
2015
Published Online:
September 2015
ISBN:
9780226204260
eISBN:
9780226204437
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226204437.003.0006
Subject:
Economics and Finance, Economic Systems

Cash accounting has been used in national accounts to measure defined benefit (DB) pension plans, but actuarial measures would provide a full picture of household saving and wealth. To make ... More


Risk Disclosure in the European Insurance Industry: Implications for Occupational Pension Funds

Karel Van Hulle

in Retirement System Risk Management: Implications of the New Regulatory Order

Published in print:
2016
Published Online:
November 2016
ISBN:
9780198787372
eISBN:
9780191835483
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198787372.003.0005
Subject:
Business and Management, Pensions and Pension Management, Finance, Accounting, and Banking

Risk disclosure for the insurance industry will be profoundly influenced by Solvency II rules, which embody the new approach to enhance transparency in the European insurance sector. Yet this chapter ... More


Pension Security Bonds: A New Plan to Address the State Pension Crisis

Joshua Rauh and Robert Novy-Marx

in The Economists' Voice 2.0: The Financial Crisis, Health Care Reform, and More

Published in print:
2014
Published Online:
November 2015
ISBN:
9780231160155
eISBN:
9780231504324
Item type:
chapter
Publisher:
Columbia University Press
DOI:
10.7312/columbia/9780231160155.003.0026
Subject:
Economics and Finance, Public and Welfare

This chapter argues that the federal government should be concerned about state pension liabilities. In the absence of fundamental reform, some large state pension funds may not last through the ... More


Longevity Risk Management, Corporate Finance, and Sustainable Pensions

Guy Coughlan

in Recreating Sustainable Retirement: Resilience, Solvency, and Tail Risk

Published in print:
2014
Published Online:
December 2014
ISBN:
9780198719243
eISBN:
9780191788505
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198719243.003.0006
Subject:
Business and Management, Pensions and Pension Management

Unexpected improvements in mortality rates have led to large unanticipated increases in life expectancy, with accompanying increases in the value of defined benefit pension liabilities. As a result, ... More


Defined Benefit Pension Schemes in the United Kingdom: Asset and Liability Management

Philippe-N. Marcaillou

Published in print:
2016
Published Online:
May 2016
ISBN:
9780198738794
eISBN:
9780191802003
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198738794.001.0001
Subject:
Economics and Finance, Financial Economics

The goal of asset–liability management (ALM) of a defined benefit pension scheme (DB) is to properly manage the risks related to variations occurring in its building blocks on both side of the ... More


Getting More from Less in Defined Benefit Plans: Three Levers for a Low-Return World

Daniel W. Wallick, Daniel B. Berkowitz, Andrew S. Clarke, Kevin J. DiCiurcio, and Kimberly A. Stockton

in How Persistent Low Returns Will Shape Saving and Retirement

Published in print:
2018
Published Online:
October 2018
ISBN:
9780198827443
eISBN:
9780191866296
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198827443.003.0004
Subject:
Business and Management, Pensions and Pension Management

As global interest rates hover near historic lows, defined benefit pension plan sponsors must grapple with the prospect of lower investment returns. We examine three levers that can enhance portfolio ... More


Mark-to-Market Accounting for United States Corporate Pensions: Implementation and Impact

Joseph Busillo, Thomas Harvey, and Bryan Hoffman

in Retirement System Risk Management: Implications of the New Regulatory Order

Published in print:
2016
Published Online:
November 2016
ISBN:
9780198787372
eISBN:
9780191835483
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198787372.003.0004
Subject:
Business and Management, Pensions and Pension Management, Finance, Accounting, and Banking

Plan sponsors in the United States have confronted many challenges managing their pension plans over the past few decades. Traditional generally accepted accounting principles (GAAP) for pensions is ... More


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