Ulteriori informazioni
Developed by the Pension Research Council of The Wharton School, the book brings together a team of leading economists, corporate and labor specialists, actuaries, and policy experts to examine the future of retirement options within the context of emerging labor and business trends and innovative developments in the pension community.
Sommario
Preface
1. Introduction: Assessing the Challenges to the Pension System
PART I. DEFINED BENEFIT AND DEFINED CONTRIBUTION PLANS
2. A Fresh Look at Defined Benefit Plans: An Employer Perspective
3. Cash Balance Pension Plans
4. Risk Aversion and Pension Investment Choices
5. Investment of Assets in Self-Directed Retirement Plans
6. Are Women Conservative Investors? Gender Differences in Participant-Directed Pension Investments
PART II. EMERGING PENSION ISSUES
7. Funding of Defined Benefit Pension Plans
8. Corporate Governance and Pension Plans
9. Using Pension Funding Bonds in Defined Benefit Pension Portfolios
10. Public Pension Plan Efficiency
PART III. CROSS CURRENTS IN NATIONAL RETIREMENT INCOME POLICY
11. Analytical Framework for Retirement Policy Decisions
12. Reforming Social Security?
13. Individual Social Security Retirement Accounts
Contributors
Index
Info autore
Michael S. Gordon is an attorney specializing in the practice of ERISA and employee benefits law in Washington, D.C. Olivia S. Mitchell is International Foundation of Employee Benefit Plans Professor in the Department of Insurance and Risk Management at the Wharton School, University of Pennsylvania. Marc M. Twinney is a Fellow of the Society of Actuaries and served on the 1995 Advisory Council to Social Security.
Riassunto
Developed by the Pension Research Council of The Wharton School, the book brings together a team of leading economists, corporate and labor specialists, actuaries, and policy experts to examine the future of retirement options within the context of emerging labor and business trends and innovative developments in the pension community.
