hand and benefits on the other that is embedded in different pension arrangements. The paper employs the funding ratio …

-OECD countries and how they correspond with the funding rules applied to pension funds. In addition to leading to a better … understanding of differences in funding rules across countries with developed pension fund systems, the study considers the trend … funding requirements to pension funds (as under Basel II or Solvency II), it identifies the risk factors that should be …

Three essential goals of pension plan funding are the long-term viability, stability and security of member benefits …. Reform of funding regulations for defined benefit (DB) pension schemes to make them more counter-cyclical in nature can help … towards defined contribution plans. If designed properly, funding regulations could help maintain DB systems for the long …