Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Government contractors
Languages : en
Pages : 24
Book Description
Costs and Benefits of Collective Pension Systems
Author: Onno W. Steenbeek
Publisher: Springer Science & Business Media
ISBN: 354074374X
Category : Political Science
Languages : en
Pages : 247
Book Description
Recommended by Nobel Laureate Robert C. Merton, this book offers the world a first-hand opportunity to learn why the Dutch pension system is so often praised and how it operates. The book also discusses aspects of the system that are less favorable, such as implicit value transfers from younger to older generations that limit mobility of labor. Throughout the discussions, the authors provide quantitative evidence to support their assertions.
Publisher: Springer Science & Business Media
ISBN: 354074374X
Category : Political Science
Languages : en
Pages : 247
Book Description
Recommended by Nobel Laureate Robert C. Merton, this book offers the world a first-hand opportunity to learn why the Dutch pension system is so often praised and how it operates. The book also discusses aspects of the system that are less favorable, such as implicit value transfers from younger to older generations that limit mobility of labor. Throughout the discussions, the authors provide quantitative evidence to support their assertions.
An Analysis of the Costs of Pension Accrual After Age 65
Author: Anna M. Rappaport
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 62
Book Description
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 62
Book Description
The Costs of Defined Benefit Pension Plans and Firm Adjustments
Author: Burt S. Barnow
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 68
Book Description
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 68
Book Description
Pension Costs
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Government contractors
Languages : en
Pages : 24
Book Description
Publisher:
ISBN:
Category : Government contractors
Languages : en
Pages : 24
Book Description
Pension Finance
Author: M. Barton Waring
Publisher: John Wiley & Sons
ISBN: 1118106369
Category : Business & Economics
Languages : en
Pages : 336
Book Description
Pension plans around the world are in a state of crisis. U.S. plans alone are facing a total accrued liability funding deficit of almost $4 trillion (of the same order of magnitude as the federal debt), a potential financial catastrophe that ranks among the largest ever seen. It has become clear that many government, corporate, and multi-employer pension sponsors will not be able to cope with this crippling debt and may default on promised benefits. And many of those sponsors that might be able to cope are exasperated by continuous, ongoing negative surprises-large unexpected deficits and higher-than-expected required contributions and pension expense-and are choosing to terminate their plans. But it need not be so. Pension Finance: Putting the Risks and Costs of Defined Benefit Plans Back under Your Control walks the reader through the conventional actuarial and accounting approaches to financing pension benefits and investing plan assets, showing that the problems described happen as a natural consequence of the dated methods still in use. It shows in detail how modern methods based on market value will easily minimize these risks: Pension plans can in fact be comfortable for employers to sponsor and safe for employees to contribute todepend on for their retirement needs. This book is must-read for defined benefit pension plan sponsors and employee representatives, plan executives, board members, accountants, fund managers, consultants, and regulators., Research sponsored by the CFA Institute, this book demystifies pension finance, previously accessible only to actuaries. It teaches the topic in lay terms by drawing complete analogies to ordinary transactions such as paying off a mortgage or saving for college. Armed with this book, anyone comfortable with finance and investments in any other context can be comfortable with pension finance and pension investment policy. And further armed with a handheld financial calculator, any layperson can quickly estimate the contributions needed to keep a given plan comfortably solvent, giving them a powerful tool for oversight.
Publisher: John Wiley & Sons
ISBN: 1118106369
Category : Business & Economics
Languages : en
Pages : 336
Book Description
Pension plans around the world are in a state of crisis. U.S. plans alone are facing a total accrued liability funding deficit of almost $4 trillion (of the same order of magnitude as the federal debt), a potential financial catastrophe that ranks among the largest ever seen. It has become clear that many government, corporate, and multi-employer pension sponsors will not be able to cope with this crippling debt and may default on promised benefits. And many of those sponsors that might be able to cope are exasperated by continuous, ongoing negative surprises-large unexpected deficits and higher-than-expected required contributions and pension expense-and are choosing to terminate their plans. But it need not be so. Pension Finance: Putting the Risks and Costs of Defined Benefit Plans Back under Your Control walks the reader through the conventional actuarial and accounting approaches to financing pension benefits and investing plan assets, showing that the problems described happen as a natural consequence of the dated methods still in use. It shows in detail how modern methods based on market value will easily minimize these risks: Pension plans can in fact be comfortable for employers to sponsor and safe for employees to contribute todepend on for their retirement needs. This book is must-read for defined benefit pension plan sponsors and employee representatives, plan executives, board members, accountants, fund managers, consultants, and regulators., Research sponsored by the CFA Institute, this book demystifies pension finance, previously accessible only to actuaries. It teaches the topic in lay terms by drawing complete analogies to ordinary transactions such as paying off a mortgage or saving for college. Armed with this book, anyone comfortable with finance and investments in any other context can be comfortable with pension finance and pension investment policy. And further armed with a handheld financial calculator, any layperson can quickly estimate the contributions needed to keep a given plan comfortably solvent, giving them a powerful tool for oversight.
A New Look at Accounting for Pension Costs
Author: William Delaney Hall
Publisher: Irwin Professional Publishing
ISBN:
Category : Law
Languages : en
Pages : 216
Book Description
Publisher: Irwin Professional Publishing
ISBN:
Category : Law
Languages : en
Pages : 216
Book Description
Pension Costs in Relation to the Hiring of Older Workers
Author: United States. Bureau of Employment Security
Publisher:
ISBN:
Category : Age and employment
Languages : en
Pages : 36
Book Description
Publisher:
ISBN:
Category : Age and employment
Languages : en
Pages : 36
Book Description
Employer Accounting for Pension Costs and Other Post-retirement Benefits
Author: Harold Dankner
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 240
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 240
Book Description
The Encyclopedia of Taxation & Tax Policy
Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522
Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522
Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Private Pensions Series Private Pensions Systems Administrative Costs and Reforms
Author: OECD
Publisher: OECD Publishing
ISBN: 9264189807
Category :
Languages : en
Pages : 271
Book Description
This book provides a description of private pension systems in selected OECD countries as well as information on administrative costs and related policy issues.
Publisher: OECD Publishing
ISBN: 9264189807
Category :
Languages : en
Pages : 271
Book Description
This book provides a description of private pension systems in selected OECD countries as well as information on administrative costs and related policy issues.