Author: Publisher:
ISBN:
Category : Defined benefit pension plans
Languages : en
Pages : 64
Book Description
BNA Pension & Benefits Reporter
Author: Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 1484
Book Description
Federal Register
Author: General Explanation of Tax Legislation Enacted in ...
Author: Publisher: Government Printing Office
ISBN:
Category : Law
Languages : en
Pages : 652
Book Description
JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.
Pension Plan Guide, Transfer Binder
Author: Evaluating the Financial Performance of Pension Funds
Author: Richard HinzPublisher: World Bank Publications
ISBN: 0821381601
Category : Business & Economics
Languages : en
Pages : 300
Book Description
Countries around the world are increasingly relying on individual pension savings accounts to provide income in old age for their citizens. Although these funds have now been in place for several decades, their performance is usually measured using methods that are not meaningful in relation to this long-term objective. The recent global financial crisis has highlighted the need to develop better performance evaluation methods that are consistent with the retirement income objective of pension funds. Compiling research derived from a partnership among the World Bank, the Organisation for Economic Co-operation and Development (OECD), and three private partners, 'Evaluating the Financial Performance of Pension Funds' discusses the theoretical basis and key implementation issues related to the design of performance benchmarks based on life-cycle savings and investment principles. The book begins with an evaluation of the financial performance of funded pension systems using the standard mean variance framework. It then provides a discussion of the limitations inherent to applying these methods to pension funds and outlines the many other issues that should be addressed in developing more useful and meaningful performance measures through the formulation of pension-specific benchmark portfolios. Practical implementation issues are addressed through empirical examples of how such benchmarks could be developed. The book concludes with commentary and observations from several noted pension experts about the need for a new approach to performance measurement and the impact of the recent global financial crisis on pension funds.
The Construction Chart Book
Author: CPWR--The Center for Construction Research and TrainingPublisher: Cpwr - The Center for Construction Research and Training
ISBN:
Category : Business & Economics
Languages : en
Pages : 160
Book Description
The Construction Chart Book presents the most complete data available on all facets of the U.S. construction industry: economic, demographic, employment/income, education/training, and safety and health issues. The book presents this information in a series of 50 topics, each with a description of the subject matter and corresponding charts and graphs. The contents of The Construction Chart Book are relevant to owners, contractors, unions, workers, and other organizations affiliated with the construction industry, such as health providers and workers compensation insurance companies, as well as researchers, economists, trainers, safety and health professionals, and industry observers.
East Asian Labor and Employment Law
Author: Ronald C. BrownPublisher: Cambridge University Press
ISBN: 1107379482
Category : Law
Languages : en
Pages : 571
Book Description
This book deals with international labor and employment law in the East Asia Region (EA), particularly dealing with China, South Korea and Japan. It explores and explains the effects of globalization and discusses the role played by international labor law as it affects lawyers, business, labor, labor unions and human resource management, and the labor issues that can arise in dealing in EA trade and investment. The text, and the readings (from area experts), are organized and written to provide the reader with, first, a broad understanding and insight into the global dimensions of the fast-emerging area of labor and employment issues (e.g., global legal standards and their interplay with domestic and foreign laws); and second, to show how these laws and approaches play out in specific EA countries (comparing global approaches with the specific laws of each country on four common agenda items: regulatory administration, workers' rights, trade unions and dispute resolution).
Multiemployer Study Required by P.L. 95-214
Author: Pension Benefit Guaranty CorporationPublisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 410
Book Description
Budget of the United States Government
Author: United States. Office of Management and BudgetPublisher:
ISBN:
Category : Budget
Languages : en
Pages : 434
Book Description
Compensation and Benefit Design
Author: Bashker D. BiswasPublisher: FT Press
ISBN: 0133064859
Category : Business & Economics
Languages : en
Pages : 458
Book Description
In Compensation and Benefit Design, Bashker D. Biswas shows exactly how to bring financial rigor to crucial "people" decisions associated with compensation and benefit program development. This comprehensive book begins by introducing a valuable Human Resource Life Cycle Model for considering compensation and benefit programs. Biswas thoroughly addresses the acquisition component of compensation, as well as issues related to general compensation, equity compensation, and pension accounting. He assesses the full financial impact of executive compensation programs and employee benefit plans, and discusses the unique issues associated with international HR systems and programs. This book contains a full chapter on HR key indicator reporting, and concludes with detailed coverage of trends in human resource accounting, and the deepening linkages between financial and HR planning. Replete with both full and "mini" case examples throughout, this book will be valuable to a wide spectrum of HR and financial professionals, with titles including compensation and benefits analysts, managers, directors, and consultants; HR specialists, accounting specialists, financial analysts, total rewards directors, controller, finance director, benefits actuaries, executive compensation consultants, corporate regulators, and labor attorneys. It also contains chapter-ending exercises and problems for use by students in HR and finance programs.