Hu, Yu-Wei; Pugh, Colin; Stewart, Fiona; Yermo, Juan - Directorate for Financial, Fiscal and Enterprises … - 2007
Collective pension funds (CPFs) - occupational pension funds that cover the employees of more than one employer (enterprise) - have been operating in OECD countries for decades. Generally speaking, there are two models, i.e. closed pension funds, with membership restricted to a particular...