Measuring Pension Liabilities: An Examination Of The Funding Levels Of Defined Benefit Pension Plans
نویسندگان
چکیده
منابع مشابه
An Update on the Funding Status of Defined-Benefit Pension Plans in Canada
ince 2000, the funding adequacy of defined-benefit (DB) pension plans in Canada and in other industrial economies has deteriorated, largely reflecting financial market developments that have adversely affected both pension fund assets and liabilities. Unfunded pension obligations can affect the financial position of the sponsoring corporation or government entity, representing a potential drain...
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Even risky pension sponsors could offer essentially riskless pension promises by contributing a sufficient level of resources to their pension trust funds and by investing those resources in fixed-income securities designed to deliver their payoffs just as pension obligations are coming due. However, almost no firm has chosen to fund its plan in this manner. We study the optimal funding choice ...
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The financial market’s performance plays an important role in the retirement date of a DC pension plan holder. Consequentially, it could potentially also influence the labour force structure of countries that adopt DC features in their public and private pension systems. Numerous studies are motivated, however, by the theory that financial markets are affected by a country’s demographics, makin...
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ژورنال
عنوان ژورنال: Journal of Applied Business Research (JABR)
سال: 2011
ISSN: 2157-8834,0892-7626
DOI: 10.19030/jabr.v11i2.5877