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Artículos de revistas 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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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Furgeson, Joshua, Robert P. Strauss, and William B. Vogt. "The Effects of Defined Benefit Pension Incentives and Working Conditions on Teacher Retirement Decisions." Education Finance and Policy 1, no. 3 (2006): 316–48. http://dx.doi.org/10.1162/edfp.2006.1.3.316.

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The retirement behavior of Pennsylvania public school teachers in 1997–98 and 1998–99, a period when state early retirement incentives were temporarily increased, is modeled using a choice framework that emphasizes both pecuniary and nonpecuniary factors of the retirement decision under a defined benefit retirement plan. We find each to have large and statistically significant effects on the decision to retire. The present value of inflation-adjusted pension benefits of a public defined benefit plan is found to be an important and sizable determinant of retirement. A $1,000 (or .4 percent) inc

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12

HAINAUT, DONATIEN, and GRISELDA DEELSTRA. "Optimal funding of defined benefit pension plans." Journal of Pension Economics and Finance 10, no. 1 (2010): 31–52. http://dx.doi.org/10.1017/s1474747210000016.

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AbstractIn this paper, we address the issue of determining the optimal contribution rate of a defined benefit pension fund. The affiliate's mortality is modelled by a jump process and the benefits paid at retirement are function of the evolution of future salaries. Assets of the fund are invested in cash, stocks, and a rolling bond. Interest rates are driven by a Vasicek model. The objective is to minimize both the quadratic spread between the contribution rate and the normal cost, and the quadratic spread between the terminal wealth and the mathematical reserve required to cover benefits. The

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13

Blankley, Alan I., Philip Keejae Hong, and Kristin C. Roland. "Expected Benefit Payments and Asset Allocation in Defined Benefit Plans Post-SFAS 132(R)." Accounting Horizons 32, no. 3 (2018): 71–82. http://dx.doi.org/10.2308/acch-52098.

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SYNOPSIS We contribute to the literature examining defined benefit pension plan asset allocation in the post-SFAS 132(R) reporting environment. SFAS 132(R) requires firms to disclose the expected annual pension benefit payments, thus providing a direct way to measure pension plan payout horizon. Controlling for previously documented determinants of pension asset allocation, we find evidence that a payout horizon measure constructed from SFAS 132(R) disclosures is associated with the firm's pension investment decisions. Specifically, we document that firms with a greater proportion of pension o

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14

Quelhas, Ana Paula. "On the distinction between defined benefit pension plans and defined contribution pension plans: myths and facts." Boletim de Ciências Económicas 57, no. 3 (2014): 2733–64. http://dx.doi.org/10.14195/0870-4260_57-3_7.

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15

CLARK, ROBERT L., and SYLVESTER J. SCHIEBER. "Adopting cash balance pension plans: implications and issues." Journal of Pension Economics and Finance 3, no. 3 (2004): 271–95. http://dx.doi.org/10.1017/s1474747204001738.

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Over the past 15 to 20 years, many companies have converted their traditional defined benefit plans to cash balance or pension equity plans. In a cash balance plan, the worker's ‘account’ is based on an annual contribution rate for each year of employment, plus accumulating interest on annual contributions. A pension equity plan defines the benefit as a percentage of final average earnings for each year of service under the plan. Both types of plans specify the benefit as a lump sum payable at termination. In contrast, traditional defined benefit plans specify benefits in terms of an annuity p

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16

Kilgour, John G. "The Evolution of Private Sector Retirement Income From Defined-Benefit Pensions to Target-Date 401(k) Plans." Compensation & Benefits Review 51, no. 2 (2019): 77–85. http://dx.doi.org/10.1177/0886368719864480.

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Traditional employer-sponsored defined-benefit pension plans in the private sector that provided lifetime benefits have declined precipitously since 1985. They have been largely replaced by Section 401(k) plans in which investment control, market risk and longevity risk have been transferred from the employer to the participant. Most participants opted for the low-yielding money market plan default option, which proved inadequate for providing viable retirement income. The Pension Reform Act of 2006 made two important changes to 401(k) plans: (1) allowed automatic enrollment and (2) allowed ta

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17

Kilgour, John G. "Public Sector Pension Plans: Defined Benefit Versus Defined Contribution." Compensation & Benefits Review 38, no. 1 (2006): 20–28. http://dx.doi.org/10.1177/0886368704273214.

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18

DRAPER, NICK, ED WESTERHOUT, and ANDRÉ NIBBELINK. "Defined benefit pension schemes: a welfare analysis of risk sharing and labour market distortions." Journal of Pension Economics and Finance 16, no. 4 (2015): 467–84. http://dx.doi.org/10.1017/s1474747215000074.

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AbstractTraditionally, collective defined benefit pension schemes have played an important role in the provision of pensions. Various trends such as population ageing put these schemes under serious pressure, however. Whether this is good or bad depends among other things on two factors: one is the value of the risk sharing between generations that is organized by pension schemes, and another is the cost of the distortions of labour supply decisions that these collective schemes imply. This paper constructs a model with overlapping generations of households and a pension scheme to assess the r

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19

DOWDELL, THOMAS D., BONNIE K. KLAMM, and ROXANNE M. SPINDLE. "Predicting cash flows related to defined benefit plan contributions." Journal of Pension Economics and Finance 9, no. 4 (2010): 505–32. http://dx.doi.org/10.1017/s1474747209990333.

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AbstractFuture contributions to defined benefit pension plans are a significant cash flow item that can be difficult to estimate. Funding ratios – pension assets relative to pension liabilities – have long been considered important for estimating cash flows needed for current and future pension contributions (Ballester et al., 1998). However, US GAAP or IFRS funding ratios that companies report in their financial statements may differ from funding ratios used by pension regulators. These regulatory funding ratios may be more useful for predicting future contributions.We investigate whether US

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20

Hansen, Janet S. "An Introduction to Teacher Retirement Benefits." Education Finance and Policy 5, no. 4 (2010): 402–37. http://dx.doi.org/10.1162/edfp_a_00012.

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Like most other state and local government employees, teachers participate primarily in defined benefit pension plans whose benefits are largely based on final average salaries and length of service. Such pensions have been replaced in many private sector firms by defined contribution pensions. A number of questions have arisen about the feasibility and desirability of continuing to rely on defined benefit pensions for teachers. This article provides a brief history of teacher pensions and an overview of teacher retirement benefits today, including differences in the legal and economic context

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21

Thomas, Jacob K. "Corporate taxes and defined benefit pension plans." Journal of Accounting and Economics 10, no. 3 (1988): 199–237. http://dx.doi.org/10.1016/0165-4101(88)90003-1.

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22

Mulvey, John M., Koray D. Simsek, Zhuojuan Zhang, Frank J. Fabozzi, and William R. Pauling. "OR PRACTICE—Assisting Defined-Benefit Pension Plans." Operations Research 56, no. 5 (2008): 1066–78. http://dx.doi.org/10.1287/opre.1080.0526.

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23

Oxner, Karen M., and Thomas H. Oxner. "Defined Benefit Pension Plans: Blue-Chip Benchmark." Journal of Corporate Accounting & Finance 29, no. 1 (2018): 89–97. http://dx.doi.org/10.1002/jcaf.22308.

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24

Iyer, Subramaniam. "Stochastic Actuarial Modelling of a Defined-Benefit Social Security Pension Scheme: An Analytical Approach." Annals of Actuarial Science 3, no. 1-2 (2008): 127–85. http://dx.doi.org/10.1017/s174849950000049x.

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ABSTRACTAmong the systems in place in different countries for the protection of the population against the long-term contingencies of old-age (or retirement), disability and death (or survivorship), defined-benefit social security pension schemes, i.e. social insurance pension schemes, by far predominate, despite the recent trend towards defined-contribution arrangements in social security reforms. Actuarial valuations of these schemes, unlike other branches of insurance, continue to be carried out almost exclusively on traditional, deterministic lines. Stochastic applications in this area, wh

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25

GHILARDUCCI, TERESA, and WEI SUN. "How defined contribution plans and 401(k)s affect employer pension costs." Journal of Pension Economics and Finance 5, no. 2 (2006): 175–96. http://dx.doi.org/10.1017/s1474747205002386.

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We investigate the pension choices made by over 700 firms between 1981 and 1998 when DC plans expanded and overtook DB plans. Their average pension contribution per employee dropped in real terms from $2,140 in 1981 to $1,404 in 1998. At the same time, the share of their pension contributions attributed to defined contribution plans was 23% in 1981 and increased to 68% in 1998. By analyzing pension plan data from the IRS Form 5500 and finances of the plan's sponsoring employer from COMPUSTAT with a fixed-effects ordinary least squares model and a simultaneous model, we find that a 10% increase

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26

MAURER, RAIMOND. "Integrated risk management for defined benefit pensions: models and metrics." Journal of Pension Economics and Finance 14, no. 2 (2014): 151–60. http://dx.doi.org/10.1017/s1474747214000456.

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AbstractThe Pension Benefit Guaranty Corporation (PBGC) insures private sector defined benefit (DB) pension plans, when an employer becomes insolvent and is unable to pay the pension liabilities. In principle, the insurance premiums collected by PBGC should be sufficient to cover potential losses; this would ensure that PBGC could pay the insured benefits of terminated pension plan without additional external funding (e.g., from taxpayers). Therefore, the risk exposure of the PBGC from insuring DB pension plans arises from the probability of the employer insolvencies; and the terminating plans

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27

GUSTMAN, ALAN L., THOMAS L. STEINMEIER, and NAHID TABATABAI. "Mismeasurement of pensions before and after retirement: the mystery of the disappearing pensions with implications for the importance of Social Security as a source of retirement support." Journal of Pension Economics and Finance 13, no. 1 (2013): 1–26. http://dx.doi.org/10.1017/s1474747213000176.

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AbstractA review of the literature suggests that when pension values are measured by the wealth equivalent of promised defined benefit pension benefits and defined contribution balances for those approaching retirement, pensions account for more support in retirement than is suggested when their contribution is measured by incomes received directly from pension plans by those who have already retired. Estimates from the Health and Retirement Study for respondents in their early fifties suggest that pension wealth is about 82% as valuable as Social Security wealth. In data from the Current Popu

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28

Kasaoka, Eriko. "Corporate Pension Systems and Pension Funding Status in ASEAN Countries." Asian Academy of Management Journal of Accounting and Finance 17, no. 1 (2021): 153–90. http://dx.doi.org/10.21315/aamjaf2021.17.1.6.

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National pension systems will vary among countries because of several factors. The role of the corporate pension in sustaining and supporting a country’s retirees is also different among nations. There are two main pension plans defined in International Accounting Standard No. 19: Employee Benefits, namely, defined benefit plans and defined contribution plans. The defined benefit plan requires a company to recognise its pension funding status on the balance sheet. In contrast, in a defined contribution plan, only the contribution amount to the plan is recognised as an expense on the firm’s inc

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29

Brown, Jeffrey R. "Guaranteed Trouble: The Economic Effects of the Pension Benefit Guaranty Corporation." Journal of Economic Perspectives 22, no. 1 (2008): 177–98. http://dx.doi.org/10.1257/jep.22.1.177.

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How did the Pension Benefit Guaranty Corporation, a government corporation created to insure the pensions of workers and retirees in bankrupt firms, end up facing financial distress of its own? How did an organization designed to strengthen retirement security come to be seen as contributing to retirement insecurity? The superficial answer is that the PBGC's current funding problem arises from the decline in stock market prices in 2000, which reduced pension assets, and the fall in interest rates at about the same time, which boosted the present value of pension liabilities. But more fundament

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SIEGMANN, ARJEN. "Optimal investment policies for defined benefit pension funds." Journal of Pension Economics and Finance 6, no. 1 (2007): 1–20. http://dx.doi.org/10.1017/s1474747205002398.

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This paper analyzes optimal investment policies for pension funds of a defined benefit (DB) type. The nature of a DB fund induces a natural modeling of preferences being of the mean-downside risk type. With compensation for inflation as an explicit goal of a pension fund, a natural reference point for the risk measure is the future (indexed) value of the liabilities. Results are presented for different levels of inflation uncertainty and its correlation with stock returns. The optimal decision rules show increased risk-taking for funding ratios moving away from the discounted value of the refe

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31

Maher, John J., and J. Edward Ketz. "Defined-Benefit versus Defined-Contribution Pension Plans: How to Compare." Compensation & Benefits Review 23, no. 3 (1991): 49–56. http://dx.doi.org/10.1177/088636879102300308.

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32

Cocco, João F., and Paula Lopes. "Defined Benefit or Defined Contribution? A Study of Pension Choices." Journal of Risk and Insurance 78, no. 4 (2011): 931–60. http://dx.doi.org/10.1111/j.1539-6975.2011.01419.x.

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Stubbs, John, and Jacob Adetunji. "UK pension changes in 2015: some mathematical considerations." Mathematical Gazette 100, no. 548 (2016): 193–202. http://dx.doi.org/10.1017/mag.2016.55.

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Since April 2015 there has been no legal requirement in the UK to purchase an annuity with pension savings [1] while for those who reach state pension age on or after 6th April 2016 the UK Government changed the state pension deferral arrangements [2]. The latter refers to an arrangement whereby a pensioner can receive an enhanced state pension by deferring its uptake for an arbitrary number of years. These two changes raise certain questions for prospective pensioners which are worthy of some mathematical consideration.An annuity is a guaranteed income for life in exchange for a certain sum o

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Exley, C. J., S. J. B. Mehta, and A. D. Smith. "The Financial Theory of Defined Benefit Pension Schemes." British Actuarial Journal 3, no. 4 (1997): 835–966. http://dx.doi.org/10.1017/s135732170000516x.

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ABSTRACTIncreasingly, modern business and investment management techniques are founded on approaches to measurement of profit and risk developed by financial economists. This paper begins by analysing corporate pension provision from the perspective of such financial theory. The results of this analysis are then reconciled with the sometimes contradictory messages from traditional actuarial valuation approaches and the alternative market-based valuation paradigm is introduced. The paper then proposes a successful blueprint for this mark-to-market valuation discipline and considers whether and

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COOPER, RUSSELL W., and THOMAS W. ROSS. "Protecting underfunded pensions: the role of guarantee funds." Journal of Pension Economics and Finance 2, no. 3 (2003): 247–72. http://dx.doi.org/10.1017/s1474747203001343.

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Employer-related pensions are a common and extremely important component of the compensation paid to workers in both the public and private sectors of developed economies. Many private pensions are insufficiently funded, exposing workers to the risk of a loss should their employer cease operations and not be available to meet pension obligations.In this paper we study the role of guarantee funds as providers of insurance to workers against the failure of firms with underfunded defined benefit pension plans. Employing a model that predicts pension underfunding, we consider first how private gua

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CORONADO, JULIA LYNN, and PHILIP C. COPELAND. "Cash balance pension plan conversions and the new economy." Journal of Pension Economics and Finance 3, no. 3 (2004): 297–314. http://dx.doi.org/10.1017/s1474747204001684.

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Many firms that sponsor traditional defined benefit pensions have converted these plans to cash balance plans in the last en years. Cash balance plans in the last ten years combine features of defined benefit and defined contribution plans, and yet their introduction has proven considerably more controversial than has the increasing popularity of defined contribution plans. The goal of this study is to estimate a hierarchy of the influences on the decision of a firm to convert its traditional defined benefit pension plan to a cash balance plan. Our results indicate that cash balance conversion

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Gerard, Marc. "Reform Options for Mature Defined Benefit Pension Plans." IMF Working Papers 19, no. 22 (2019): 1. http://dx.doi.org/10.5089/9781484395912.001.

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Muralidhar, Arun, and Ronald van der Wouden. "Optimal ALM strategies for defined benefit pension plans." Journal of Risk 2, no. 2 (2000): 47–69. http://dx.doi.org/10.21314/jor.2000.024.

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Vafeas, Nikos, and Adamos Vlittis. "Independent directors and defined benefit pension plan freezes." Journal of Corporate Finance 50 (June 2018): 505–18. http://dx.doi.org/10.1016/j.jcorpfin.2017.10.003.

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SIEGMANN, ARJEN. "Minimum funding ratios for defined-benefit pension funds." Journal of Pension Economics and Finance 10, no. 3 (2010): 417–34. http://dx.doi.org/10.1017/s1474747210000296.

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AbstractWe compute minimum nominal funding ratios for defined-benefit (DB) plans based on the expected utility that can be achieved in a defined-contribution (DC) pension scheme. Using Monte Carlo simulation, expected utility is computed for three different specifications of utility: power utility, mean-shortfall, and mean-downside deviation. Depending on risk aversion and the level of sophistication assumed for the DC scheme, minimum acceptable funding ratios are between 0.87 and 1.20 in nominal terms. For relative risk aversion of 5 and a DC scheme with a fixed-contribution setup, the minimu

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Kilgour, John G. "“De-Risking” Private Sector Defined Benefit Pension Plans." Compensation & Benefits Review 46, no. 1 (2013): 32–40. http://dx.doi.org/10.1177/0886368713500561.

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Lally, Martin. "The valuation of GSF's defined benefit pension entitlements." New Zealand Economic Papers 34, no. 2 (2000): 183–99. http://dx.doi.org/10.1080/00779950009544322.

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Huang, Hong-Chih, and Andrew J. G. Cairns. "On the control of defined-benefit pension plans." Insurance: Mathematics and Economics 38, no. 1 (2006): 113–31. http://dx.doi.org/10.1016/j.insmatheco.2005.08.005.

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Ai, Jing, Patrick L. Brockett, and Allen F. Jacobson. "A new defined benefit pension risk measurement methodology." Insurance: Mathematics and Economics 63 (July 2015): 40–51. http://dx.doi.org/10.1016/j.insmatheco.2015.03.027.

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PORTEOUS, BRUCE T., PRADIP TAPADAR, and WEI YANG. "Economic capital for defined benefit pension schemes: An application to the UK Universities Superannuation Scheme." Journal of Pension Economics and Finance 11, no. 4 (2012): 471–99. http://dx.doi.org/10.1017/s1474747212000029.

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AbstractThis article considers the amount of economic capital that defined benefit (DB) pension schemes potentially need to cover the risks they are running. A real open scheme, the Universities Superannuation Scheme, is modelled and used to illustrate our results and, as expected, economic capital requirements are large. We discuss the appropriateness of these results and what they mean for the DB pension scheme industry and their sponsors. The article is particularly pertinent following the recent European Commission Green Paper on the future of European pensions systems, its call for advice

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46

Comprix, Joseph, and Karl A. Muller. "Pension plan accounting estimates and the freezing of defined benefit pension plans." Journal of Accounting and Economics 51, no. 1-2 (2011): 115–33. http://dx.doi.org/10.1016/j.jacceco.2010.06.003.

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MUNNELL, ALICIA H., and MAURICIO SOTO. "The outlook for pension contributions and profits in the US." Journal of Pension Economics and Finance 3, no. 1 (2004): 77–97. http://dx.doi.org/10.1017/s1474747204001489.

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The bear market that began in 2000 focused attention on two issues – pensions and profits. The initial pension problem was the big decline in value of individual 401(k) accounts. The profit issue was misconduct and stock options. In fact, there is another compelling issue involving both pensions and profits – the impact of the bear market on defined benefit pension plans.Plan sponsors have a projected benefit liability, which until recently was covered by the rise in asset values during the extended bull market. When stock values fell by 50 percent, sponsors for the first time in decades had t

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48

Mhango, Mtendeweka. "Pension regulation in Malawi: Defined benefit fund or defined contribution fund?" Pensions: An International Journal 17, no. 4 (2012): 270–82. http://dx.doi.org/10.1057/pm.2012.32.

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49

Clark, Robert L., and M. Melinda Pitts*. "Faculty Choice of a Pension Plan: Defined Benefit versus Defined Contribution." Industrial Relations: A Journal of Economy and Society 38, no. 1 (1999): 18–45. http://dx.doi.org/10.1111/0019-8676.00108.

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50

Stone, Kenneth E., David W. Joy, and Cynthia J. Thomas. "Opinions Of Financial Analysts On Accounting For defined Benefit Pension Plans." Journal of Applied Business Research (JABR) 11, no. 3 (2011): 65. http://dx.doi.org/10.19030/jabr.v11i3.5861.

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Resumen

Responding financial analysts preferred pension plan accounting which contrasts with requirements of SFAS No. 87. The preferred model included: (1) Plan assets and accumulated benefit obligations are on the balance sheet. (2) Prior service cost is recognized in the year of plan adoption or amendment. (3) Gains and losses are recognized when they occur. (4) Annual pension expense is computer by netting the change in fair value of plan assets, deposits to the pension plan, and the change in accumulated benefit obligations.

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