Bibliografías temáticas / Defined benefit pension

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Literatura académica sobre el tema "Defined benefit pension"

Autor: Grafiati
Publicado: 4 de junio de 2021
Última modificación: 8 de febrero de 2022

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Artículos de revistas sobre el tema "Defined benefit pension"

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de Thierry, Ebony, Helen Lam, Mark Harcourt, Matt Flynn, and Geoff Wood. "Defined benefit pension decline: the consequences for organizations and employees." Employee Relations 36, no. 6 (2014): 654–73. http://dx.doi.org/10.1108/er-02-2013-0020.

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Purpose – The purpose of this paper is to use the theoretical and empirical pension literatures to question whether employers are likely to gain any competitive advantage from degrading or eliminating their employees’ defined benefit (DB) pensions. Design/methodology/approach – Critical literature review, bringing together and synthesizing the industrial relations, economics, social policy, and applied pensions literature. Findings – DB pension plans do deliver a number of potential performance benefits, most notably a decrease in turnover and establishment of longer-term employment relationsh
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Cowling, C. A., T. J. Gordon, and C. A. Speed. "Funding Defined Benefit Pension Schemes." British Actuarial Journal 11, no. 1 (2005): 63–97. http://dx.doi.org/10.1017/s1357321700003159.

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ABSTRACTThis paper puts the case for the Actuarial Profession revising and tightening its standards on actuarial funding advice in relation to United Kingdom occupational pension schemes. We critique current actuarial practice and advocate principles for measuring solvency and providing funding advice. In particular, we advocate that funding targets should be clearly and unambiguously related to scheme solvency. The paper also covers optimal investment strategy, treatment of the ‘company covenant’ when giving funding advice and governance issues relating to pension schemes.
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Cowling, C. A., T. J. Gordon, and C. A. Speed. "Funding Defined Benefit Pension Schemes." British Actuarial Journal 11, no. 3 (2005): 497–518. http://dx.doi.org/10.1017/s135732170000324x.

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SCHMÄHL, WINFRIED. "Dismantling an Earnings-Related Social Pension Scheme: Germany's New Pension Policy." Journal of Social Policy 36, no. 2 (2007): 319–40. http://dx.doi.org/10.1017/s0047279406000626.

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A paradigm shift in pension policy decided by the German red–green coalition government will considerably affect the level and structure of pension benefits as well as the mix of public and private old-age security arrangements. The article starts with a brief outline of the pension schemes as they had been designed before the recent decisions, and with a few remarks on the reasons for current reform debates. The major measures of the 2001 Pension Reform are then described. The focus of the article is on the effects of the reform for (personal) income distribution and institutional design. A p
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Sweeting, Paul J. "The cost and value of UK pensions." Annals of Actuarial Science 12, no. 1 (2017): 49–66. http://dx.doi.org/10.1017/s1748499517000082.

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AbstractOver the last 20 years, the extent of defined benefit provision has declined substantially in the United Kingdom. Whilst most of the focus has been on deficits relating to past benefit accrual, the increasing cost of future benefit accrual is also important. There are two reasons for this. First, the change in the cost of defined benefit accrual represents the difference in the earnings for employees with membership of a defined benefit scheme and those with membership of a defined contribution scheme. Second, the current cost of defined benefit accrual gives an indication of the cost
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SWEETING, PAUL. "The cost and value of UK defined benefit pension provision." Journal of Pension Economics and Finance 7, no. 1 (2007): 3–36. http://dx.doi.org/10.1017/s1474747207003320.

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SUMMARYThe purposes of this paper are to consider the effect on remuneration of defined benefit pension accrual and the factors that have resulted in changes to the cost and value of this accrual. In this paper, I look at the effect of the change in the cost to an employer of providing a defined benefit pension on the overall cost of remunerating an employee and compare that with the cost of remunerating an employee with no such pension benefits. I allow for the additional cost to the employer of national insurance contributions (‘NICs’). I also look at the change in value of an employee's rem
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Mulvey, John M., Frank J. Fabozzi, William R. Pauling, Koray D. Simsek, and Zhuojuan Zhang. "Modernizing the Defined-Benefit Pension System." Journal of Portfolio Management 31, no. 2 (2005): 73–82. http://dx.doi.org/10.3905/jpm.2005.470580.

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Dempster, Michael A. H., Matteo Germano, Elena A. Medova, James K. Murphy, Dermot Ryan, and Francesco Sandrini. "Risk-Profiling Defined Benefit Pension Schemes." Journal of Portfolio Management 35, no. 4 (2009): 76–93. http://dx.doi.org/10.3905/jpm.2009.35.4.076.

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Wilcox, David W. "Reforming the Defined-Benefit Pension System." Brookings Papers on Economic Activity 2006, no. 1 (2006): 235–304. http://dx.doi.org/10.1353/eca.2006.0020.

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MITCHELL, OLIVIA S., and JANEMARIE MULVEY. "Potential implications of mandating choice in corporate defined benefit plans." Journal of Pension Economics and Finance 3, no. 3 (2004): 339–54. http://dx.doi.org/10.1017/s1474747204001805.

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The evolution of hybrid conversions has prompted a number of high-profile legal challenges. In response, policymakers have attempted to force companies transitioning from a traditional DB to a hybrid plan to offer all workers the open-ended choice of remaining in the old DB plan, versus switching to the new hybrid plan. This paper evaluates ‘winners’ and ‘losers’ under these plan conversions and estimates the cost to plan sponsors of such a mandate. We find that mandating choice could increase plan sponsors' pension expenses above their current cost for traditional defined benefit plans. In th
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Tesis sobre el tema "Defined benefit pension"

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Lang, Joel B. "The defined benefit pension plan System : financial problems and policy responses /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2004. http://library.nps.navy.mil/uhtbin/hyperion/04Jun%5FLang.pdf.

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Colombo, Luigi. "Funding strategies for defined benefit pension schemes." Thesis, City University London, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.418979.

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Skwierczynski, Maciej Julian. "UK's pension protection fund : importance and features of PPF valuations." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14461.

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Mestrado em Actuarial Science<br>O Objetivo do presente trabalho, é descrever a experiência do estágio profissional com destaque no que apreendi sobre o Pension Protection Fund (PPF) e sobre a avaliação atuarial das responsabilidades ao abrigo da Section 179 (S179). De forma a descrever as principais características dos PPF, eu irei fazer uma comparação entre os diferentes sistemas de proteção de pensões existentes no mundo, com principal destaque na comparação com o Pension Benefit Guarantee Company implementado nos Estados Unidos da América. Uma vez que os dois sistemas operam em diferentes
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Liu, Weixi. "The valuation effects of UK defined benefit pension schemes." Thesis, University of Exeter, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.489237.

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Mamaril, Cezar Brian C. "Funding Defined Benefit State Pension Plans: An Empirical Evaluation." UKnowledge, 2013. http://uknowledge.uky.edu/msppa_etds/3.

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Defined Benefit (DB) state pension trust funds are an integral component of state finances and play a major role in the country’s labor and capital markets. The last decade though has seen a substantial growth in unfunded pension obligations and a seeming inability by states to make the contributions needed to cover funding shortfalls. When coupled with even larger unfunded retirement health benefits, the looming threat of insolvent state retirement systems pose both current and long-term fiscal challenges to state governments already struggling with the ongoing economic downturn and billions
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Sutcliffe, Charles Martin Sydenham. "Financial aspects of UK occupational defined benefit pension schemes." Thesis, University of Reading, 2018. http://centaur.reading.ac.uk/77838/.

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This thesis consists of a number of publications which deal with various aspects of the financial aspects of UK occupational defined benefit pension schemes. It is divided into six main sections covering (1) the history of pensions and medieval corrodies, (2) the asset allocation decision and asset-liability models, (3) valuing schemes and setting the contribution rate-actuaries versus economists, (4) different scheme designs and the redistribution of penSion wealth, (5) interactions between the sponsor and the scheme and how they affect scheme asset allocation and scheme mergers, and (6) the
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Marten, Elena Renee. "Interest rate risk in UK defined benefit pension schemes." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19721.

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Mestrado em Actuarial Science<br>Desde a crise financeira de 2008, fundos de pensões começaram a reconhecer, mais do que nunca, a necessidade de se protegerem contra o risco da taxa de juro. Este risco é o mais significativo e volátil para os fundos de pensões pois uma mudança nas condições do mercado pode ter um grande impacto tanto nos ativos como nos passivos do fundo, afetando o seu nível de financiamento. Estratégias de remoção do risco são críticas à luz dos planos de benefícios definidos (BD) estarem cada vez mais insustentáveis. Fundos de pensões estão a considerar várias estratégias d
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Ngwira, Bernard Chiwiya. "Risk management and decision making in defined benefit pension schemes." Thesis, City University London, 2004. http://openaccess.city.ac.uk/8443/.

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stochastic approach to decision-making in defined benefit pension schemes is presented. Existing decision-making tools in the form of actuarial valuations and asset and liability modelling are discussed. These tools are shown to be inadequate to fully address the objectives of the various stakeholders. Pension fund control using a quadratic criteria with linear factors is studied in the case where the fund is invested in a risk-free asset and a risky asset. Optimal asset allocation strategies are shown to be counter-intuitive. The optimal strategy is shown to involve increasing the allocation
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Adeboye, Oluwafeyikemi Adebunmi. "Analysing hybrid pension plans : an illustration." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/8055.

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Mestrado em Ciências Actuariais<br>Nesta dissertação apresentamos uma ilustração dos alguns planos de pensões híbridos, em cinco países, que em nossa opinião podem ser tomados como referência no que respeita à evolução desse tipo de fundos. O objetivo foi tirar ilações sobre as razões do aumento do recurso aos planos de pensões híbridos, em alternativa aos planos de benefício definido ou de contribuição definida. Se bem que os planos híbridos não sejam comuns, nos últimos tempos, devido ao esforço para atenuar os riscos nos planos tradicionais, têm por vezes vindo a ser considerados uma opçã
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Puskar, Semira. "Defined benefit versus defined contribution pension plans : how they compare for different working histories." Thesis, Université Laval, 2008. http://www.theses.ulaval.ca/2008/25274/25274.pdf.

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Libros sobre el tema "Defined benefit pension"

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Church, John. Canadian corporate defined benefit pension plans. Division of Research, School of Commerce and Administration, Laurentian University, 1987.

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Christensen, Peter A. Understanding defined benefit safe harbors. Research Institute of America, 1993.

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W, Denu Paul, and Smith Kathryn H, eds. Defined benefit answer book. Aspen Publishers, 1999.

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E, Callahan Michael, ed. Defined benefit answer book. Aspen Publishers, 2001.

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E, Callahan Michael, ed. Defined benefit answer book. 3rd ed. Aspen Publishers, 2003.

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E, Callahan Michael, ed. Defined benefit answer book. Wolters Kluwer Law & Business, 2013.

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E, Callahan Michael, ed. Defined benefit answer book. 4th ed. Aspen Publishers, 2007.

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Deighan, Geraldine. Current trends in pension plan design: Defined benefit or defined contribution? : the Irish perspective. University College Dublin, 1993.

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United States. Congress. Senate. Committee on Health, Education, Labor, and Pensions. The power of pensions: Building a strong middle class and strong economy : hearing of the Committee on Health, Education, Labor, and Pensions, United States Senate, One Hundred Twelfth Congress, first session ... July 12, 2011. U.S. Government Printing Office, 2014.

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United States. Congress. House. Committee on Education and the Workforce. Subcommittee on Employer-Employee Relations. Strengthening pension security: Examining the health and future of defined benefit pension plans : hearing before the Subcommittee on Employer-Employee Relations of the Committee on Education and the Workforce, House of Representatives, One Hundred Eighth Congress, first session, hearing held in Washington, DC, June 4, 2003. U.S. G.P.O.], 2003.

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Capítulos de libros sobre el tema "Defined benefit pension"

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Deshmukh, Shailaja. "Defined Benefit Pension Plan." In Multiple Decrement Models in Insurance. Springer India, 2012. http://dx.doi.org/10.1007/978-81-322-0659-0_3.

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Devolder, Pierre, and Gabriella Piscopo. "Solvency Analysis of Defined Benefit Pension Schemes." In Mathematical and Statistical Methods for Actuarial Sciences and Finance. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-02499-8_13.

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Consigli, Giorgio, Vittorio Moriggia, Elena Benincasa, et al. "Optimal Multistage Defined-Benefit Pension Fund Management." In Handbook of Recent Advances in Commodity and Financial Modeling. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-61320-8_13.

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Mulvey, John M., Thomas Bauerfeind, Koray D. Simsek, and Mehmet T. Vural. "Performance Enhancements for Defined Benefit Pension Plans." In Stochastic Optimization Methods in Finance and Energy. Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4419-9586-5_3.

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Ogg, Jim. "The Role of Pension Policies in Preventing Old-Age Exclusion." In International Perspectives on Aging. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-51406-8_29.

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AbstractAccess to an adequate pension is fundamental to preventing exclusion. As populations age, modern economies have put into place pension reforms to safeguard financial stability. In Europe, raising the age of eligibility for pensions and increasing the length of time necessary in a working career to access a pension are among the main policy measures that are being adopted. In addition, pensions and life expectancy are increasingly linked mainly in the form of the replacement of defined benefit pensions, where financial risks were shared collectively and produced stable pension benefits, by defined contribution pensions which depend on the capacity of individuals to save and individualise the risk of investments in diverse pension schemes. This chapter presents the main mechanisms of reforms to pension systems and addresses the opportunities and constraints for reducing exclusion in later life. It focuses on policies that aim to safeguard adequate levels of pension income for individuals who are unable to extend their working life; policies that aim to reduce gender pay gaps and, in turn, gender pension gaps; reforms to survivor pensions; and the provision of pension safety nets for individuals who have not built up enough contributions to ensure an adequate income. These policies are examined in the context of new social risks which result from shifting political systems, rapid technological change, and economic uncertainties.
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Devolder, Pierre, and Sébastien de Valeriola. "Pension Design and Risk Sharing: Mixed Solutions Between Defined Benefit and Defined Contribution for Public Pension Schemes." In Economic Challenges of Pension Systems. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-37912-4_14.

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Colivicchi, Ilaria, Gabriella Piscopo, and Emanuele Vannucci. "Dynamic Strategies for Defined Benefit Pension Plans Risk Management." In Mathematical and Statistical Methods for Actuarial Sciences and Finance. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-02499-8_10.

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Mulvey, John M., Woo Chang Kim, and Yi Ma. "Duration-Enhancing Overlay Strategies for Defined Benefit Pension Plans." In Asset and Liability Management Handbook. Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230307230_11.

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Cocozza, Rosa, Angela Gallo, and Giuseppe Xella. "Valuation of the conditional indexation option in asset and liability management of defined benefit pension funds." In Mathematical and Statistical Methods for Actuarial Sciences and Finance. Springer Milan, 2012. http://dx.doi.org/10.1007/978-88-470-2342-0_12.

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Turnbull, Craig. "British Actuarial Thought in Defined Benefit Pensions (1905–1997)." In A History of British Actuarial Thought. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-33183-6_6.

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Actas de conferencias sobre el tema "Defined benefit pension"

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Marsya, Mazaya Sharhana, and Tri Handhika. "Optimal LQ45 Stock Allocation and Normal Contribution in a Defined Benefit Pension Plan." In Proceedings of the 12th International Conference on Business and Management Research (ICBMR 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icbmr-18.2019.50.

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"THE PRACTICE OF APPLYING THE SYSTEM OF DEFINED BENEFIT PENSION PLANS IN THE UNITED STATES." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-2-182/186.

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Angkasa, A. P., D. Lestari, and S. Devila. "Comparison of entry age normal and projected unit credit method for funding of defined benefit pension plan." In PROCEEDINGS OF THE 6TH INTERNATIONAL SYMPOSIUM ON CURRENT PROGRESS IN MATHEMATICS AND SCIENCES 2020 (ISCPMS 2020). AIP Publishing, 2021. http://dx.doi.org/10.1063/5.0059248.

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Informes sobre el tema "Defined benefit pension"

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Bodie, Zvi, Alan Marcus, and Robert Merton. Defined Benefit versus Defined Contribution Pension Plans: What are the Real Tradeoffs? National Bureau of Economic Research, 1985. http://dx.doi.org/10.3386/w1719.

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Clark, Robert, Melinda Morrill, and David Vanderweide. Defined Benefit Pension Plan Distribution Decisions by Public Sector Employees. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18488.

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Mohan, Nancy, and Ting Zhang. An Analysis of Risk-Taking Behavior for Public Defined Benefit Pension Plans. W.E. Upjohn Institute, 2011. http://dx.doi.org/10.17848/wp12-179.

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Lachance, Marie-Eve, and Olivia Mitchell. Guaranteeing Defined Contribution Pensions: The Option to Buy-Back a Defined Benefit Promise. National Bureau of Economic Research, 2002. http://dx.doi.org/10.3386/w8731.

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García-Mantilla, Daniel. PLAC Network Best Practices Series: Target-Income Design of Incentives, Benchmark Portfolios and Performance Metrics for Pension Funds. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003599.

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In defined contribution systems, at the end of the accumulation phase the assets in the retirement account are exchanged for a pension. The conversion rate from assets to retirement income (which depends on the level of interest rates) is very volatile, and its variations constitute the main investment risk facing pension fund affiliates. In this sense, performance metrics, management fees and benchmark portfolios that focus on assets (and asset returns) and ignore the variations in the conversion rate, embed several problems: i. they send wrong signals to regulators, fund managers and workers
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