Employers' choice of pension schemes: report of a qualitative study
著者
書誌事項
Employers' choice of pension schemes: report of a qualitative study
（Research report (Department of Social Security), no. 17）
HMSO, 1993
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注記
Includes bibliographical references (p. 15)
内容説明・目次
内容説明
The projected rise in the costs of state pensions in the longer term has led to an interest in the role of alternative or additional sources of provisions for retirement. Personal pensions, as one such source of provision, were promoted by the 1986 Social Security Act but of far greater current importance are occupational pensions - the pensions from schemes run voluntarily by employers for their employees. This report brings together the findings of a study commissioned by the Department of Social Security in the Autumn of 1992. Based on interviews with managers in 33 firms, the report investigated employers' motives for establishing a pension scheme, their motives for choosing the type scheme, use of any surpluses, and employers responses to recent pension legislation, court cases and other "shocks" (especially the Maxwell affair).
目次
- Executive Summary. Part 1: Background considerations
- Existing sources of information
- Remit and method of the study. Part 2 Employers' choice of pension scheme: Why firms have pension schemes
- Why firms have the kind of schemes they do
- What firms have done with fund surpluses
- How firms have responded to recent shocks.
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