Is the current mix of tax preferences for employer-sponsored pensions and individual retirement saving in the U ….S. delivering the best possible retirement-preparedness across and within generations? Using data from the triennial Survey of … Consumer Finances for 1989 through 2013, cohort-based analysis of life-cycle trajectories shows that (1) overall retirement …

The aim of this article is to analyse the question of career interruptions and to evaluate their impact on pension … retirement for French private sector workers. Using the last French survey on households' wealth (2003-2004), we first study the … interruptions. Second, we determine how pension rights for French employees are affected by different career accidents. We consider …

implement this principle, pensions must be valued appropriately. Fair values are the best measure of a pension plan’s worth in a … transaction where employees provide their labour in exchange for compensation that includes a valuable pension. However … pension plans or for financial reporting in accordance with public-sector accounting standards. While the differences between …

Public-sector pension plans in Canada are generally large, efficient and well managed. Funding levels are healthy when … compared to private-sector pension plans in Canada and public-sector pension plans elsewhere. .And yet, all is not well. There … guarantees. Specifically, the financial markets attach high values to the guarantees embedded in public-sector pension plans …

In Italy, the ageing of the population is leading to an increase of the pension expenditures. Before Dini reform in …-contribution formula that penalizes the early retirement and assures lower benefits. However, some considerations put the sustainability of … the pension system for future generations under discussion. A multipillar system with capitalisation elements (public …

cost savings has been to increase the age of eligibility for retirement benefits. In Canada, the March 2012 federal budget … retirement age reforms in Europe have erupted in large-scale protests and civil disorder. Concern exists that those exiting the … labour market before statutory retirement ages may suffer hardship before they can access public pensions. A CLSRN study …

Canada and other countries are changing the age of public pension eligibility. A policy concern that arises is the … welfare of those exiting the labour force before the age of pension eligibility. This paper addresses the welfare implications …, and employment-related pension income. …

Low contribution levels to pension schemes in Latin America are an enormous obstacle limiting the implementation of a …, Chile, Colombia, Mexico and Peru. Once the specific question relating to pension contributions has been identified in the … affecting the likelihood to contribute to any pension system in Latin America. Working in the informal economy, being a self …

retirement patterns; the amounts of private pension and Social Security benefits that workers would receive at alternate … retirement ages; the prospective budget sets facing potential retirees from ages 60 to 68; and variation across pension plans in … retirement ages among workers in different pension plans in terms of differences in the economic rewards for deferring retirement …