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Journal articles on the topic 'Pension entitlement'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Struthers, James. "Regulating the Elderly: Old Age Pensions and the Formation of a Pension Bureaucracy in Ontario, 1929-1945." Journal of the Canadian Historical Association 3, no. 1 (2006): 235–55. http://dx.doi.org/10.7202/031051ar.

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Abstract This article examines the emergence of means-tested old age pensions in Ontario in the context of the Great Depression and World War II. Ontario's old age pension scheme, it argues, was launched in 1929 with weak political commitment, little bureaucratic-preparation, and an almost complete absence of administrative experience at the provincial and municipal level in assessing and responding to need on a mass scale. The article examines the complex interplay among federal, provincial, and local government authorities in the politics of pension administration throughout the 1929-1945 er

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2

Rogozińska - Mitrut, Joanna. "ACQUISITION OF ENTITLEMENT TO PENSION BENEFITS." Globalization, the State and the Individual 29, no. 1 (2022): 6–12. http://dx.doi.org/10.5604/01.3001.0015.9326.

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Discussion of the issue of the legal mechanism of acquiring pension and disability pension rights is necessary also for the reason that the phase of acquisition in abstracto has often been denied its importance in the process of formation and realization of the right to pensions. The interpretation of some insurance laws has given rise to the controversial view that regulations preventing the realization of rights acquired on the basis of previous regulations in the new legal order do not constitute a novelty or an exception in the system of social insurance law.

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CHEN, DAMIAAN H. J., ROEL M. W. J. BEETSMA, EDUARD H. M. PONDS, and WARD E. ROMP. "Intergenerational risk-sharing through funded pensions and public debt." Journal of Pension Economics and Finance 15, no. 2 (2014): 127–59. http://dx.doi.org/10.1017/s1474747214000365.

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AbstractWe explore the benefits of intergenerational risk-sharing through both private funded pensions and via the public debt. We use a multi-period overlapping generation model with a pay-as-you-go pension pillar, a funded pension pillar and a government. Shocks are smoothed via the public debt and variations in the indexation of pension entitlements and pension contributions. The intensity of these adjustments increases when the pension funding ratio or public debt gets closer to their boundaries. The best-performing pension arrangement is a hybrid funded scheme in which both contributions

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4

BUCKLEY, CYNTHIA. "Obligations and expectations: renegotiating pensions in the Russian Federation." Continuity and Change 13, no. 2 (1998): 317–38. http://dx.doi.org/10.1017/s0268416097003032.

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Changing established systems of government entitlement is a thorny proposition, even for popular states with sturdy holds on the reigns of power. The Russian Federation, in the throes of a severe economic downturn, extreme political instability and social crisis, has nonetheless altered the official stance toward forms of entitlement from the previous regime. Benefits cut from the ‘social contract’ have included guaranteed employment, free post-secondary education and access to state-subsidized apartments, in attempts to redefine the lines of authority and responsibility between citizens and t

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5

Carmeli, Ayelet. "Labor, Arms, and Homes." Israel Studies Review 38, no. 1 (2023): 74–100. http://dx.doi.org/10.3167/isr.2023.380105.

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Abstract Financial, work-based contributions underly entitlement to pension benefits in Israel. This article examines the historical development of the pension system in Israel, including the pensions of long-term military veterans and Jewish immigrants, expanding the notion of ‘contribution’ beyond its initial meaning of work-based financial accumulation. Specifically, it shows that both before and after the erosion of the union-protected contributory rationale in the 1990s, an alternative path to pension entitlement has operated through non-financial, political-symbolic contributions. The an

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MILLIGAN, KEVIN. "How is economic hardship avoided by those retiring before the Social Security entitlement age?" Journal of Pension Economics and Finance 13, no. 4 (2014): 420–38. http://dx.doi.org/10.1017/s1474747214000171.

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AbstractGovernments around the world are reacting to extended lifespans and troubled pension finances by increasing the age of retirement benefit entitlement. This paper studies those who retire before the age of full pension entitlement in the USA using data drawn from the Health and Retirement Study. The major finding is that four out of five people who have zero earnings at pre-entitlement ages are able to find a way to lift their incomes over the poverty line. For men, pension and annuity income are important while for women, spousal income helps most to get them over the line.

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Bravo, Jorge M., and Mercedes Ayuso. "Linking Pensions to Life Expectancy: Tackling Conceptual Uncertainty through Bayesian Model Averaging." Mathematics 9, no. 24 (2021): 3307. http://dx.doi.org/10.3390/math9243307.

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Linking pensions to longevity developments at retirement age has been one of the most common policy responses of pension schemes to aging populations. The introduction of automatic stabilizers is primarily motivated by cost containment objectives, but there are other dimensions of welfare restructuring in the politics of pension reforms, including recalibration, rationalization, and blame avoidance for unpopular policies that involve retrenchments. This paper examines the policy designs and implications of linking entry pensions to life expectancy developments through sustainability factors or

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8

Diakovych, Lina. "Problematic aspects of the regulatory and legislative framework for calculating pensions in Ukraine." Herald of Ternopil National Economic University, no. 2(92) (March 3, 2019): 71–80. http://dx.doi.org/10.35774/visnyk2019.02.071.

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Introduction. In order to further move towards the European Economic Area, Ukraine needs to take pension reform measures. Pension provision in Ukraine has to be profoundly reformed in terms of regulatory and legislative framework for calculating pensions in Ukraine. What is of particular importance is improving Ukraine’s laws and methods for calculation and pension payments to citizens. Another important focus of the reform agenda is to define categories of people eligible for old-age pensions, disability pensions, and long- service pensions. Purpose. The purpose of the article is to interpret

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9

Arcanjo, Manuela. "Retirement Pension Reforms in Six European Social Insurance Schemes between 2000 and 2017: More Financial Sustainability and More Gender Inequality?" Social Policy and Society 18, no. 4 (2018): 501–15. http://dx.doi.org/10.1017/s1474746418000398.

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In 2000, the European Union established three principles that should guide Member State pension systems and their reforms: the financial sustainability of pension systems; adequacy of pensions; and the modernisation of systems. The latter included the achievement of greater gender equality and sought to respond to the significant gender gaps in public pension systems. This article demonstrates how the reforms carried out over the period 2000–2017 have focused on strengthening the financial sustainability of systems but may also have contributed to even greater gender inequality in old age prot

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10

Zhang, Li, and Meng Li. "Acquired but Unvested Welfare Rights: Migration and Entitlement Barriers in Reform-Era China." China Quarterly 235 (June 18, 2018): 669–92. http://dx.doi.org/10.1017/s030574101800084x.

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AbstractScholars studying Chinese development have long acknowledged the significance of the hukou system in impeding internal migration and defining welfare entitlements. However, another crucial barrier is often overlooked: the incomplete transferability of acquired welfare rights. By examining the case of the Urban Employee Basic Pension System, this paper aims to understand how the limited transferability of acquired rights acts as an obstacle to labour migration and entitlement accomplishment. It also seeks to explore the factors that are accountable for the low level of welfare rights tr

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11

CLARK, GORDON L., and KENDRA STRAUSS. "Individual pension-related risk propensities: the effects of socio-demographic characteristics and a spousal pension entitlement on risk attitudes." Ageing and Society 28, no. 6 (2008): 847–74. http://dx.doi.org/10.1017/s0144686x08007083.

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ABSTRACTThe transition from defined-benefit to defined-contribution occupational-pension plans has placed a premium on the participants' or contributors' decision-making competence. Their attitudes to risk and their responses to available investment options can have far-reaching implications for their retirement income. Behavioural research on risk and uncertainty has raised understanding of the limits of individual decision-making, but the social status and demographic characteristics of plan participants may also affect risk perception and pension choices. By studying a random sample of the

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Bondareva, E. S. "These insights into the pension law trends peculiar to the USSR and Russian federation: analysis of the results achieved." Siberian Law Herald 4 (2021): 71–79. http://dx.doi.org/10.26516/2071-8136.2021.4.71.

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Pension law trends peculiar to the USSR and Russian Federation, their fundamental influence upon the ultimate results of pension provision as to the citizens of the USSR and the ones of post-Soviet Russia are the concern of the present study. A brief review of Soviet pension law is provided herein, key elements of legal regulation of pension entitlement during Soviet period are analyzed along with the results achieved both in the USSR and Russian Federation as to the old-age insurance. The information about scales of pensions at the periods of time listed above – their minimum, medium and maxi

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13

Gibson, Dot. "Standing up for today's and tomorrow's pensioners." Quality in Ageing and Older Adults 16, no. 1 (2015): 14–17. http://dx.doi.org/10.1108/qaoa-11-2014-0034.

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Purpose – The National Pensioners’ Convention aims to challenge the case for current government policies to raise the age of retirement from paid work and to diversify routes to and amounts of pensions entitlement. The paper aims to discuss these issues. Design/methodology/approach – This policy-oriented commentary draws on evidence and arguments presented in the National Pensioners’ Convention Manifesto about the relative affluence of socio-economic class groups and their length of life after 65. Findings – In contrast to government claims of simplifying pensions by introducing single-tier st

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14

Lin, Jing. "Labor Mobility Without Pension Portability: Migrant Workers’ Endangered Pension Entitlement in China." Asian Social Work and Policy Review 9, no. 3 (2015): 269–81. http://dx.doi.org/10.1111/aswp.12067.

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15

Messkoub, Mahmood. "Migrants in the European Union: Welfare in Old Age." Public Finance and Management 5, no. 2 (2005): 266–86. http://dx.doi.org/10.1177/152397210500500206.

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The first generation of post-World War Two (WWII) migrants to Western Europe have joined the ranks of the European elderly. Typically, they have accumulated limited assets because of lower paid employment and earned limited rights within public pension schemes that in most European countries relate pensions to years of residence or contribution. in some respect they share the problems of those of the European-born population, mainly women, who started work late, have interrupted work histories, or have low life-time earnings. This paper argues that changing the rules for those sections of the

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16

Wypych-Żywicka, Alina. "A FEW WORDS ABOUT FAMILY PENSION, FAMILY EMOLUMENT AND PROPORTIONALITY OF THE BENEFIT." Roczniki Administracji i Prawa specjalny, no. XXI (2021): 699–706. http://dx.doi.org/10.5604/01.3001.0015.6218.

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Family pension entitlement applies to children up to the age of 25. If the subject has reached this age in the last year of studies in a higher school, family pension entitlement extends until the end of studies. The problem is the interpretation of the phrase ‘in the last year of studies in a higher school’. It is unknown whether its meaning is limited only to the higher education (up to master’s degree) or whether it covers all forms of studies conducted by a higher school. Extending the meaning of this phrase shall cause the category of children entitled to the family pension to enlarge sig

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Uścińska, Gertruda. "REACHING RETIREMENT AGE BY OLDER PERSONS. TRENDS AND CHALLENGES." Polityka Społeczna 24T, no. 1 (tematyczny) (2023): 2–8. http://dx.doi.org/10.5604/01.3001.0053.5985.

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Each year, over 300,000 persons retire from the labour market in Poland. This is a worrying phenomenon especially in the light of the population ageing. It causes a loss for the economy of valuable labour resources, which are increasingly scarce. It also puts a heavy burden on public finance with the payment of an increasing number of old-age pension benefits. Retiring early immediately after obtaining entitlement or within a few months after this occurrence increases a risk of poverty. Pensions in Poland are generally low; the amount of the calculated benefit increases significantly with each

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18

Bieńkowski, Stefan, and Danuta Życzyńska-Ciołek. "Caught in a Matrix of Factors: A Pilot Study of Female Retirees Receiving Below-Minimum Pension Payments." Qualitative Sociology Review 19, no. 3 (2023): 52–72. http://dx.doi.org/10.18778/1733-8077.19.3.03.

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Pension systems based on an insurance model were originally designed for male breadwinners who worked under permanent contracts without career breaks. Since their inception, women’s participation in the workforce has increased significantly, but on average, their employment career paths are still shorter and less linear compared to those that men enjoy. Demographic changes have prompted many countries to reform their pension systems to ensure long-term financial sustainability. And to varying degrees, such reforms also have looked to address the issue of short careers. In Poland, reforms intro

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19

Du Boff, Richard B. "The Welfare State, Pensions, Privatization: The Case of Social Security in the United States." International Journal of Health Services 27, no. 1 (1997): 1–23. http://dx.doi.org/10.2190/5y6x-xv96-hmbc-tvcx.

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In all high-income nations, the welfare state is under challenge, with particular concern voiced about the burden of retirement pensions on the public fisc and on younger workers. The strongest drive against social insurance is taking place in the United States, which has less of it than other nations and appears to be in the best position to meet future entitlement claims. In this article, the author examines the liabilities that the U.S. Social Security system is likely to incur over the next 35 years and finds that there is little danger that the system will fall into insolvency. Privatizin

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20

Maeng, Soo-Seok. "A Study on the Protection Plan to Retirement Pension Entitlement." Korean Insurance Journal 120 (October 31, 2019): 1–46. http://dx.doi.org/10.17342/kij.2019.120.1.

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21

Marumoagae, MC. "A non-member spouse's entitlement to the member's pension interest." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 17, no. 6 (2015): 2488. http://dx.doi.org/10.4314/pelj.v17i6.07.

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22

Brähler, Michael, and Uwe Schätzlein. "Das Ineinandergreifen von Zulagenförderung und Sonderausgabenabzug des Riester-Kombimodells im Lichte einer „Quasi-Doppelbesteuerung“." Sozialer Fortschritt 70, no. 2 (2021): 95–108. http://dx.doi.org/10.3790/sfo.70.2.95.

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Zusammenfassung In der zulagengeförderten Altersvorsorge (sog. Riester-Rente) wurde eine staatliche Förderung im progressionsabhängigen und -unabhängigen Kombimodell verankert. Steuerentlastungen, die den höchstmöglichen Zulagenanspruch übersteigen, werden dem Steuerpflichtigen im Rahmen seiner Einkommensteuererklärung angerechnet oder erstattet. Hieraus folgt eine implizite Pflicht zur Ausübung des Wahlrechts auf Beantragung der Altersvorsorgezulage. Handelt der Vorsorgende dieser zuwider, kann sich intertemporal eine steuerliche Mehrbelastung einstellen, da selbst eine marginale steuerliche

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23

Laurell, Asa Cristina. "The Mexican Social Security Counterreform: Pensions for Profit." International Journal of Health Services 29, no. 2 (1999): 371–91. http://dx.doi.org/10.1177/002073149902900201.

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The social security counterreform, initiated in 1997, forms part of the neoliberal reorganization of Mexican society. The reform implies a profound change in the guiding principles of social security, as the public model based on integrality, solidarity, and redistribution is replaced by a model based on private administration of funds and services, individualization of entitlement, and reduction of rights. Its economic purpose is to move social services and benefits into the direct sphere of private capital accumulation. Although these changes will involve the whole social security system—old

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Zschock, Dieter K. "Medical Care Under Social Insurance in Latin America." Latin American Research Review 21, no. 1 (1986): 99–122. http://dx.doi.org/10.1017/s0023879100021889.

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Social insurance entitlements represent one of the more controversial aspects of social sector development in Latin America. The most comprehensive critique of social security views the system's coverage and organization as a reflection of the region's social stratification (Mesa-Lago 1978). According to this view, power groups in public administration, private industry, and labor unions exercise control over the organization and financing of sickness, invalidity, and pension funds, and they seek to restrict benefits to their respective memberships. The noninsured lack market power and politic

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SEFTON, TOM, MARIA EVANDROU, and JANE FALKINGHAM. "Family Ties: Women's Work and Family Histories and their Association with Incomes in Later Life in the UK." Journal of Social Policy 40, no. 1 (2010): 41–69. http://dx.doi.org/10.1017/s0047279410000255.

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AbstractThis article examines the relationship between the family and work histories of older women and their personal incomes in later life, using retrospective data from the first 15 waves of the British Household Panel Survey. The association between women's family histories and their incomes later in life are relatively weak, explaining only a small proportion of the overall variation in older women's incomes. Divorce, early widowhood and re-marriage are not associated with any significant differences in older women's incomes, while motherhood is only associated with a small reduction in i

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Halířová, Gabriela. "Upbringing of Child by a Parent for the Purpose of Determination of Retirement Age and Increase of Old-Age Pension." Societas et Iurisprudentia 10, no. 3 (2022): 77–95. http://dx.doi.org/10.31262/1339-5467/2022/10/3/77-95.

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The paper deals with the concept of “child upbringing” by a parent in the pension insurance. First, attention is paid to which persons are considered to be the parents of a raised child, then the fulfilment of the condition of the child’s upbringing is analysed for the purpose of determination of the retirement age of women as one of the conditions for the entitlement to an old-age pension. The individual aspects of a child’s upbringing are described in selected court decisions. From year 2023, upbringing of a child also plays a role in increasing the old-age pension. In this context, a discre

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Jørgensen, Peter Løchte, and Per Linnemann. "A comparison of three different pension savings products with special emphasis on the payout phase." Annals of Actuarial Science 6, no. 1 (2011): 137–52. http://dx.doi.org/10.1017/s1748499511000352.

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AbstractThe purpose of this article is to illustrate how the pension benefits a pension saver will (expect to) receive will depend on the type of pension scheme chosen. We compare three widely different pension savings products: the “traditional” with-profits scheme involving bonus entitlement (average interest rate product), a market-based Unit Link scheme and, finally, a formula based smoothed investment-linked annuity scheme – TimePension in short – which is on many points a cross between the two prior-mentioned types of savings products.The three product types mentioned above have been ana

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EVANDROU, MARIA, and KAREN GLASER. "Combining work and family life: the pension penalty of caring." Ageing and Society 23, no. 5 (2003): 583–601. http://dx.doi.org/10.1017/s0144686x03001314.

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This paper uses work and caring history information from the British Family and Working Lives Survey (1994/5) to examine the provision of family care and its impact upon the employment and the subsequent state and private pension entitlement among mid-life men and women. Combining paid employment with care-giving was not an option for a significant minority of women with caring responsibilities in mid-life. One-in-five mid-life women who have ever had caring responsibilities reported that, upon starting caring, they stopped work altogether, and another one-in-five reported that they worked few

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Park, Heejin. "A Study on the Protection Plan to Defined Benefit Retirement Pension Entitlement." Asian Review of Financial Research 34, no. 3 (2021): 125–54. http://dx.doi.org/10.37197/arfr.2021.34.3.5.

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HAVERSTICK, KELLY, ALICIA H. MUNNELL, GEOFFREY SANZENBACHER, and MAURICIO SOTO. "Pension type, tenure, and job mobility." Journal of Pension Economics and Finance 9, no. 4 (2010): 609–25. http://dx.doi.org/10.1017/s1474747209990321.

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AbstractOver the last 25 years, the United States has seen a dramatic shift in the private sector away from defined benefit plans and towards defined contribution plans. While commentators constantly cite an increase in labor mobility as a major reason for the shift in the private sector from defined benefit to defined contribution plans, researchers to date have not been able to document any difference in mobility by pension type. This study argues that the inability to find such a relationship stems from ignoring the important role of job tenure. Using data from the Survey of Income and Prog

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Clark, Gordon L. "Country of Residence and Pension Entitlement: The Arbitrary Geography of UK Legal Formalism." Environment and Planning A: Economy and Space 34, no. 12 (2002): 2102–6. http://dx.doi.org/10.1068/a3412b.

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Harianto, Windu Gata, Virda Mega Ayu, and Achmad Bayhaqy. "Perancangan Modul Persetujuan Otomatis dan Klasifikasi pada Sistem Persetujuan Lapor Diri Pensiun Menggunakan FSA." Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) 7, no. 1 (2023): 1–7. http://dx.doi.org/10.35870/jtik.v7i1.626.

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Retired Dana Pensiun Perkebunan Defined Benefit Pension Plan (PPMP) participants are required to certify annually that they still meet the criteria for being a valid pensioner. The retiree uses the Dapenbun online application to take a photo of himself and her ID card and wait for the data to be processed by the administrator. Pensioners who do not report will have their pension entitlements suspended. The number of retirees managed by the Plantation Pension Fund is over 216,000, and managers are overwhelmed with approval at the start of the re-data period. For this reason, authors design syst

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Barham, Lyn. "Career development and older people." Journal of the National Institute for Career Education and Counselling 46, no. 1 (2021): 39–46. http://dx.doi.org/10.20856/jnicec.4607.

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This article explores career development support offered to, and used by, older people since 2000. The context includes changes in age discrimination legislation and state pension entitlement, which intertwine in their effect on labour market participation. Career development services have changed, with a marked divergence between the fragmented delivery in England and the all-age services elsewhere in the UK. Initiatives have been piloted, judged successful, but not robustly pursued. The article argues that rhetoric outruns resources and delivery, and contemplates the additional complication

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Ruiz Estrada, Mario Arturo, and Evangelos Koutronas. "An introduction to pensionomics." Journal of Economics, Finance and Administrative Science 25, no. 49 (2020): 89–100. http://dx.doi.org/10.1108/jefas-04-2019-0057.

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Purpose The purpose of this paper is to explore the concept of pensionomics as a prospective tool for pension evaluation. This paper suggests a paradigm shift – a multi-disciplinary synthesis of differing perspectives in evaluating pension’s overall performance based on past work on pension evaluation – incorporating non-economic variables with significant impact on economic growth and social development. Design/methodology/approach This paper suggests a new analytical tool called “Pensions Consistency (PC) Index” that identifies the level of consistency and the strengths and weaknesses within

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Zhang, Nan. "MIGRATION OVER THE LIFE COURSE AND LATER-LIFE DEPRESSION IN CONTEMPORARY CHINA." Innovation in Aging 7, Supplement_1 (2023): 661–62. http://dx.doi.org/10.1093/geroni/igad104.2151.

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Abstract Migrating between rural and urban areas over the life course profoundly shapes the conditions of later life. In the Chinese context, living in urban areas with an urban Hukou is associated with socioeconomic advantage. This study is among the first attempt to investigate how migration into urban areas in China is related to these processes and the association with risk of depression in later life by focusing on the timing and the type of migration (rural-urban residential mobility and/or institutional transition of Hukou status) of migration. Using data from China Health and Retiremen

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Przybyłowicz, Ariel. "W sprawie podlegania nieformalnych opiekunów osób niesamodzielnych ubezpieczeniu wypadkowemu." Przegląd Prawa i Administracji 117 (December 20, 2019): 93–105. http://dx.doi.org/10.19195/0137-1134.117.8.

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ON THE SOCIAL INSURANCE OF THE CAREGIVERS OF DEPENDENT PERSONSThe author considers whether the caregivers of dependent persons can obtain social accident insurance. In the first place, he defines who should be treated as a caregiver of a dependent person for the purposes of the study. In the following part, he considers the legal structure of paying a contribution towards the pension and disability pension insurance for the caregivers of dependent persons. Applying the language and system interpretation, he concludes that it is a legal construction that is different from the classic insurance

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Kim, HyoungYong. "Why is the elderly suicide rate declining? The coverage expansion of major social security programs." Center for Social Welfare Research Yonsei University 76 (March 30, 2023): 65–92. http://dx.doi.org/10.17997/swry.76.1.3.

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The elderly suicide rate in South Korea has declined sharply over the past decade. This study inferred that the decrease in the elderly suicide rate is due to the achievement of expanding the coverage of major social security systems rather than demographic changes. Therefore, we analyzed whether the expansion of the service guarantee and income security system had an impact on the elderly suicide rate. The research method is a panel fixed-effects analysis with the dependent variable of the elderly suicide rate from 2011 to 2020 at the county level and the independent variables of the long-ter

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Ginn, Jay, and Sara Arber. "Midlife Women's Employment and Pension Entitlement in Relation to Coresident Adult Children in Great Britain." Journal of Marriage and the Family 56, no. 4 (1994): 813. http://dx.doi.org/10.2307/353594.

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Kim, Hyunjin. "Economic Consequences of Divorce in Korea." Brill Research Perspectives in Family Law in a Global Society 1, no. 1 (2016): 1–68. http://dx.doi.org/10.1163/24058386-12340001.

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Still, the Korean divorce law adheres to fault-based divorce. According to the majority of Korean Supreme Court, the main reason of not admitting no-fault policy is that preconditions of systems for protecting the spouse and children after divorce financially are not yet satisfied in Korea. There have been remarkable development of divorce laws to pursue equality in property division between spouses, including re-conceptualizing pension entitlement as object of property division through Court’s rulings and legislation. As to protect child after divorce, it is noteworthy to see a belated but wi

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Veldman, Albertine. "2020/17 Capping of redundancy allowance in view of (future) entitlement to early retirement pension (NL)." European Employment Law Cases 5, no. 2 (2020): 95–97. http://dx.doi.org/10.5553/eelc/187791072020005002006.

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Price, Debora. "The pensions White Paper: taking account of gender." Benefits: A Journal of Poverty and Social Justice 15, no. 1 (2007): 45–57. http://dx.doi.org/10.51952/lbqa9574.

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Many women face severe obstacles in accumulating adequate income in later life. The pensions White Paper heralds substantive reform of the pension system, with certain elements assisting women in future to build pension entitlements. The extent to which the reforms will have the desired effect is, however, unclear since the system remains complex and means-tested benefits will remain a substantial element of pensioner income for many in the population. The government has committed to a gender impact assessment of the reforms. This article explores the elements of the pension system that should

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Linnemann, Per, Kenneth Bruhn, and Mogens Steffensen. "A comparison of modern investment-linked pension savings products." Annals of Actuarial Science 9, no. 1 (2014): 72–84. http://dx.doi.org/10.1017/s1748499514000219.

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AbstractThis paper is a continuation of and a supplement to the paper by Jørgensen & Linnemann. Both papers deal with TimePension – a (formula-based) smoothed investment-linked annuity pension scheme. Both papers compare TimePension with other pension savings products using stochastic financial simulation. TimePension as well as the financial model and simulation concept being used in both papers were introduced in the paper op cit.Jørgensen & Linnemann compare TimePension with a traditional with-profits scheme involving bonus entitlement and an investment-linked Unit Link scheme with

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Cicherska, Anna. "Związek prawa ubezpieczeń społecznych z prawem cywilnym w świetle orzecznictwa sądowego – wybrane zagadnienia." Opolskie Studia Administracyjno-Prawne 16, no. 3 (2019): 79–97. http://dx.doi.org/10.25167/osap.1199.

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This study presents interrelations between social insurance law and civil law. The author describes the nature of social insurance law regulations and their influence on possible invocations of the civil law provisions with regard to cases based on social insurance law. Then, the scope of application of civil law in proceedings before a disability pension authority is presented. The author describes in particular invocation of the civil law provisions in connection with the need to verify accuracy and diligence in execution of social insurance obligations by premium payers. Based on examples s

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Novika, Fanny, Fida Fathiyah Addini, and Dedi Kusdani. "Implementation of the Labor Laws in Indonesia for Formulation of Pension Reserves." International Journal of Science and Society 5, no. 3 (2023): 396–407. http://dx.doi.org/10.54783/ijsoc.v5i3.759.

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This study aims to modify the calculation of severance reserves, the benefits of which are paid in accordance with Law number 6 of 2023 concerning Stipulation of a Substitute Law on Job Creation. This study seeks to modify the Projected Unit Credit calculation technique by considering Pension Constant which consists of Pension Factor, Work Term Reward Factor and Entitlement Compensation Pay Factor. In this research, the calculation of severance reserves is applied to PT A which has 24 permanent employees with an average age of employees is 29.67 years and the average work term is 5.83 years. T

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Frericks, Patricia. "Family-provided long-term care and its coverage in European pension systems." Journal of Family Research 35 (March 8, 2023): 251–66. http://dx.doi.org/10.20377/jfr-865.

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Objective: In this contribution, the question is raised in how far family care work is covered in the social rights of European welfare states, focussing on pension entitlements for family-provided long-term care. Background: Old-age pensions are the major redistributive system of present-day societies. Central to current discourses on pensions and their reforms is the relevance of work as paid employment for building up pension rights. Family care work is largely disregarded, although established welfare states broadly cover also this work form in their pension systems. Method: By applying th

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Melin, Pauline. "Overview of recent cases before the Court of Justice of the European Union (February 2020-June 2020)." European Journal of Social Security 22, no. 3 (2020): 327–32. http://dx.doi.org/10.1177/1388262720947726.

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In the reporting period (1 February - 30 June 2020), there were five noteworthy cases in the field of social security. Two cases originated in French courts and concerned E 101 certificates. The Vueling case concerned the conditions for disregarding fraudulent E 101 certificates. Bouygues travaux publics dealt with the effects of E 101 certificates on obligations at the crossroads of social security and labour law. In Pensionsversicherungsanstalt v CW, the issue concerned whether a Member State of origin, Austria, must grant a rehabilitation allowance to a national no longer working or residin

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Marumoagae, Motseotsile Clement. "The status of nomination forms and wills when retirement funds' death benefits are distributed." De Jure 56, no. 1 (2023): 668–86. http://dx.doi.org/10.17159/2225-7160/2023/v56a38.

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This paper discusses the importance of deceased retirement fund members nominating their preferred beneficiaries to receive their accumulated retirement benefits when they die. It assesses whether nominations made by deceased members through nomination forms (and at times wills) are binding on retirement funds boards when distributing death benefits. It further assesses whether nominated beneficiaries are entitled to be allocated the available death benefits. Most importantly, this paper highlights the inherent weakness in section 37C of the Pension Funds Act 24 of 1956 regarding the treatment

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Van Meerten, Hans, and Pascal Borsjé. "Pension Rights and Entitlement Conversion (‘Invaren’): Lessons from a Dutch Perspective with Regard to the Implications of the EU Charter." European Journal of Social Security 18, no. 1 (2016): 46–73. http://dx.doi.org/10.1177/138826271601800103.

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WHITEHOUSE, EDWARD. "New indicators of 30 OECD countries' pension systems." Journal of Pension Economics and Finance 5, no. 3 (2006): 275–98. http://dx.doi.org/10.1017/s1474747206002642.

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Pension systems are complex and diverse, so comparing them is consequently difficult. Yet there are valuable lessons to be learned from the pension experiences of other nations. International comparisons of pension systems have focused almost wholly on the fiscal aspects of ageing populations. This paper provides consistent data on pension entitlements for the 30 member countries of the OECD, allowing cross-country analysis of the adequacy and distribution of pension promises.The following section provides a brief description of the 30 retirement-income regimes and compares key parameters, suc

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Jung, In-Young. "A Study of Ways for the Efficient Management of Change in the Entitlement of Overseas Beneficiaries of the National Pension Scheme." Journal of Social Science 31, no. 1 (2020): 301–24. http://dx.doi.org/10.16881/jss.2020.01.31.1.301.

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