Pugh, Colin; Yermo, Juan - In: OECD Journal: Financial Market Trends 2008 (2008) 1, pp. 163-196
This paper provides a description of the risk sharing features of pension plan design in selected OECD and non-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...