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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


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


Chapter Chapter Profitable Prudence: The case for Public Profitable Prudence: The case for Public Employer Defined Benefit Plans

Gary W. Anderson and Keith Brainard

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:
10.1093/0199284601.003.0012
Subject:
Economics and Finance, Financial Economics

This chapter focuses on the lessons private industry could learn from state and local government pensions, It begins with a brief history of public pensions. It then compares public and private ... 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


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


Defined Contribution Pension Plans in the Public Sector: A Benchmark Analysis

Roderick B. Crane, Michael Heller, and Paul J. Yakoboski

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/9780199573349.003.0013
Subject:
Business and Management, Public Management, Pensions and Pension Management

This chapter assesses best-practice benchmarks for the design of defined contribution plans in the public sector, where such plans are the primary, or core, employment-based retirement benefit. These ... 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


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


Policy-Making for Private Pensions: The Genesis and Structure of a Policy Domain

James A. Wooten

in The Employee Retirement Income Security Act of 1974: A Political History

Published in print:
2005
Published Online:
March 2012
ISBN:
9780520242739
eISBN:
9780520931398
Item type:
chapter
Publisher:
University of California Press
DOI:
10.1525/california/9780520242739.003.0002
Subject:
History, American History: 20th Century

This chapter states that a pension plan is a financial intermediary. A pension plan is also a contractual arrangement that employers and unions use to manage employees. It also transfers claims to ... More


Designing the Best Pension Plan

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.003.0003
Subject:
Economics and Finance, Financial Economics

This chapter discusses the two-layer process in designing pension plans. The first involves choosing the best plan structure. A decision must be made whether the plan will offer defined benefits or ... More


“The Most Glorious Story of Failure in the Business”: The Studebaker-Packard Corporation and the Origins of ERISA

James A. Wooten

in The Employee Retirement Income Security Act of 1974: A Political History

Published in print:
2005
Published Online:
March 2012
ISBN:
9780520242739
eISBN:
9780520931398
Item type:
chapter
Publisher:
University of California Press
DOI:
10.1525/california/9780520242739.003.0003
Subject:
History, American History: 20th Century

This chapter elaborates how Studebaker Corporation came to play its role in the political history of the Employee Retirement Income Security Act (ERISA). The Studebaker-Packard Corporation terminated ... More


“The ‘Bible’ in This Field”: The President’s Committee on Corporate Pension Funds and the Origins of ERISA

James A. Wooten

in The Employee Retirement Income Security Act of 1974: A Political History

Published in print:
2005
Published Online:
March 2012
ISBN:
9780520242739
eISBN:
9780520931398
Item type:
chapter
Publisher:
University of California Press
DOI:
10.1525/california/9780520242739.003.0004
Subject:
History, American History: 20th Century

Reforms to the Employee Retirement Income Security Act (ERISA) embody a worker-security theory of pensions. This view received its most important early expression in the report of the President’s ... More


The Prudent Pension Fiduciary: A Pragmatic View

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.003.0004
Subject:
Economics and Finance, Financial Economics

This chapter discusses the fiduciary obligations of sponsors and managers of pension funds. Pension plan fiduciaries have a clear obligation to invest prudently and for the exclusive benefit of plan ... More


Chapter Chapter The Future of Retirement in Sweden

Annika Sundén

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:
10.1093/0199284601.003.0014
Subject:
Economics and Finance, Financial Economics

This chapter discusses the transformation of the Swedish retirement income system and comments on how it may change the future of retirement. It begins by outlining, and then comparing it to the ... 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


Managing Pension Fund Risk

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.003.0016
Subject:
Economics and Finance, Financial Economics

This chapter discusses the basics of risk management, the major risks a pension fund faces, and how these risks may be managed. The principles of hedging and return enhancement are explained, and the ... More


Chapter Chapter Developments in Phased Retirement

Robert Hutchens and Kerry L. Papps

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:
10.1093/0199284601.003.0008
Subject:
Economics and Finance, Financial Economics

This chapter explores why employers might permit phased retirement only after employees officially retire. This issue is addressed based on interviews with close to 1,000 establishments regarding ... 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


Retirement Guarantees in Voluntary Defined Contribution Plans

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:
10.1093/0199266913.003.0012
Subject:
Economics and Finance, Financial Economics

This chapter examines the rate of return guarantee options in defined contribution (DC) plans. Guarantees in DC plans offer fixed nominal rates of return over a calendar year. Rate of return ... More


Risk Transfer in Public Pension Plans

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:
10.1093/0199266913.003.0006
Subject:
Economics and Finance, Financial Economics

This chapter shows that existing pension actuarial methods transfer risk away from early generations towards later generations. This causes equal expected costs to appear as unequal risk-adjusted ... More


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