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Reinventing the Retirement Paradigm

Robert L. Clark and Olivia S. Mitchell (eds)

Published in print:
2005
Published Online:
February 2006
ISBN:
9780199284603
eISBN:
9780191603013
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/0199284601.001.0001
Subject:
Economics and Finance, Financial Economics

This book explores how rising pension and healthcare costs, along with workforce aging, are affecting pension and retirement planning around the world. Many middle-aged workers now realize that they ... 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 Changes in Accounting Practices Will Drive Changes in Accounting Practices Will Drive Pension Paradigm Shifts

Douglas Fore

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:
10.1093/0199284601.003.0010
Subject:
Economics and Finance, Financial Economics

This chapter examines proposed changes in US and international pension accounting standards and the rationales for such changes. It is shown that convergence is on the way in international pension ... More


Between Scylla and Charybdis: Improving the Cost Effectiveness of Public Pension Retirement Plans

M. Barton Waring

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/9780199573349.003.0004
Subject:
Business and Management, Public Management, Pensions and Pension Management

Unless defined benefit pension plans are managed much better and more cost-effectively, they will be replaced by defined contribution plans. Benefit and contribution policies need to be carefully ... More


Understanding Individual Account Guarantees

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:
10.1093/0199266913.003.0008
Subject:
Economics and Finance, Financial Economics

This chapter examines pension guarantees in the context of an individual account (IA) component of a social security reform. The inclusion of IAs in social security reform can strengthen old-age ... More


Money-Back Guarantees in Individual Pension Accounts: Evidence from the German Pension Reform

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:
10.1093/0199266913.003.0009
Subject:
Economics and Finance, Financial Economics

This chapter examines Germany’s alternative system for retirement financing. The government offers significant tax relief for investment products that guarantee that the cash value of individual ... More


Accounting-Based Asset Return Smoothing in Participating Life Annuities: Implications for Annuitants, Insurers, and Policymakers

Raimond Maurer, Olivia S. Mitchell, Ralph Rogalla, and Ivonne Siegelin

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/9780198787372.003.0003
Subject:
Business and Management, Pensions and Pension Management, Finance, Accounting, and Banking

Insurance companies offering variable life annuity products have been permitted to report asset values in their income statements at historical cost instead of fair market values, under current ... More


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