Similar Search Results

Generational accounting, solidarity and pension losses

Teulings, Coen N.; Vries, Casper G. de - 2003

The stock market collapse led to political tensions between generations due to the fuzzy definition of the property rights over the pension funds’ wealth. The problem is best resolved by the introduction of generational accounts. Modern consumption and portfolio theory shows that the younger...

Persistent link: https://www.econbiz.de/10011334341

The role of supplementary retirement savings in reducing the pension gap in Poland

Jedynak, Tomasz - In: Economic and environmental studies : a journal for … 17 (2017) 1, pp. 95-113

supplementary savings needed to cover it. The issue of pension system income adequacy is first discussed, and the forecasted and … defined and the size of the gap is analyzed. The amount of savings needed to cover the pension gap is then computed. How … changes in the values of particular parameters influence the amount of monthly savings needed to cover the individual pension …

Persistent link: https://www.econbiz.de/10011689455

The efficiency of a supplementary old-age pension system : the case of polish voluntary pension funds

Rutecka-Góra, Joanna - In: E-Finanse : finansowy kwartalnik internetowy 15 (2019) 3, pp. 76-87

The aim of this article is to evaluate the effectiveness of voluntary pension savings plans in Poland, based on the …

Persistent link: https://www.econbiz.de/10012104456

Simplifying choices in defined contribution retirement plan design : a case study

Mitchell, Olivia S.; Keim, Donald B. - 2017

rates and expense ratios, and we estimate this could lead to aggregate savings for these participants over a 20-year period …

Persistent link: https://www.econbiz.de/10011721902

Managing Pension Plan in an Aging Population - The Dynamic Profit-Share Pension Model

Koutronas, Evangelos - 2017

This study examined the profit-share pension model as a potential vehicle for generating capital accumulation and effecting a progressive redistribution of wealth. Taking the functions of the pension mechanism as the guiding principle, we attempted to incorporate a profit-share fund into a three...

Persistent link: https://www.econbiz.de/10012954334

Are Pension Contributions a Threat to Shareholder Payouts?

Armitage, Seth - 2019

UK companies have been making large contributions to reduce the deficits of their pension funds, and are believed to fund such contributions in part by reducing dividends. Using data from 2003-16, we find little evidence that large deficit-reduction contributions are associated with reductions...

Persistent link: https://www.econbiz.de/10012900639

Valuation of a Early Exercise Defined Benefit (DB) Underpin Hybrid Pension Benefit

Zhu, Xiaobai Mike - 2017

In this paper we consider three types of embedded options in pension benefit design.The first is the Florida second election (FSE) option, which has been offered to public employees in the state of Florida since 2002. The state runs both defined contribution (DC) and defined benefit (DB) pension...

Persistent link: https://www.econbiz.de/10012941299

Fair Pensions

Boelaars, Ilja - 2019

This paper examines the allocation of market risk in a general class of collective pension arrangements: Collective Defined Contribution (CDC) schemes. In a CDC scheme participants collectively share funding risk through benefit level adjustments. There is a concern that, if not well designed,...

Persistent link: https://www.econbiz.de/10012872103

Discount Rates, Defined Benefit Pension Schemes, and Their Sponsors

Keating, Con; Clacher, Iain; Freeman, Mark; Duboisée … - 2021

Written as a contribution to the Long Finance Meta-Commerce programme, this paper examines the way that discount rates are used for the evaluation and management of pension schemes.The authors describe the role and function of a discount rate, and critique the methods presently in use for...

Persistent link: https://www.econbiz.de/10013221387

The story of the open pension funds and the employee capital plans in Poland : will it succeed this time?

Błaszczyk, Barbara - 2020

Poland's new Employee Capital Plans (PPK) scheme, which is mandatory for employers, started to be implemented in July 2019. The article looks at the systemic solutions applied in the programme from the perspective of the concept of the simultaneous reconstruction of the retirement pension...

Persistent link: https://www.econbiz.de/10012230903

1
2
3
4
5
6
7
8
9
10
Next
Last