Fundamentals of private pensions
著者
書誌事項
Fundamentals of private pensions
（Pension Research Council publications）
Oxford University Press, 2005
8th ed
大学図書館所蔵 件 / 全15件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
"Pension Research Council, the Wharton School of the University of Pennsylvania"
Includes index
内容説明・目次
内容説明
For almost five decades, Fundamentals of Private Pensions has been the most authoritative text and reference book on private pensions in the US in the world. The revised and updated eighth edition adds to past knowledge while providing exciting new perspectives on the provision of retirement income. This new edition is organized into six main sections dealing with a variety of separable pension issues. Section I provides an introductory discussion on the historical evolution of the pension movement and how pensions fit into the patchwork of the whole retirement income security system in the United States. It includes a discussion about the economics of the tax incentives that have played a role in stimulating pension offerings and in the structure of the benefits provided. Section 2 lays out the regulatory environment in which private pension plans operate. Section 3 investigates the various forms of retirement plans that are available to workers to determine how they are structured in practical terms. Section 4 focuses on the economics of pensions. Several of the chapters in this section update and refine material from the prior.
New chapters in this volume describe the conversion of some traditional pensions to new hybrid forms, including cash balance and pension equity plans, and the growing phenomenon of phased retirement and the issues raised for employer-sponsored pensions. Section 5 explores the funding and accounting environments in which private employer-sponsored retirement plans operate. The concluding section investigates the handling of assets in employer-sponsored plans and their valuation as well as the insurance provision behind the benefit promises implied by the plans. This latest edition of Fundamentals of Private Pensions will prove invaluable reading for both academics and professionals working in the area of pensions and pension management.
目次
- Preface
- SECTION I: INTRODUCTION
- 1. Underlying Forces
- 2. Public Pensions Programs
- 3. Economics of Tax Preferences for U.S. Retirement Plans
- SECTION II: THE REGULATORY ENVIRONMENT
- 4. Historical Review of Pension Regulation
- 5. Basic Regulatory Environment and Plan Qualification Requirements
- 6. Coverage, Nondiscrimination, and Integration with Social Security
- 7. Tax Consequences: Distributions and Contributions
- 8. Form of Doing Business and Transactional Considerations
- 9. Fiduciary Responsibility and Participation Rights
- SECTION III: THE STRUCTURE OF PRIVATE RETIREMENT PLANS
- 10. Defined Benefit Design: Retirement and Ancillary Benefits
- 11. Defined Contribution Plan Design Features
- 12. Hybrid Defined Benefit Plan Designs
- 13. Individual Tax-Favored Savings Plans
- SECTION IV: DESIGN AND DELIVERY OF RETIREMENT BENEFIT PLANS
- 14. Overall Objectives in Designing a Retirement Program
- 15. Financing of Employer-Sponsored Retirement Plans
- 16. Total Retirement Income: Setting Goals and Meeting Them
- 17. Dealing with Risks of Outliving Retirement Resources
- 18. Human Resource Incentives In Employer-Sponsored Retirement Plans
- 19. Motivations and Ramifications for the Shift to Hybrid Pensions
- 20. Changing the End of Work: Phased Retirement
- SECTION V: PENSION FUNDING AND ACCOUNTING
- 21. Actuarial Cost Factors
- 22. Benefit Allocation Actuarial Cost Methods
- 23. Cost Allocation Actuarial Cost Methods
- 24. Pension Cost Illustrations And Forecasts
- 25. Approaches to Meeting the Financial Obligations of a Defined Benefit Plan
- 26. Pension Accounting
- SECTION VI: ASSETS AND INSURANCE
- 27. Management of Pension Plan Assets: Policy
- 28. Management of Pension Plan Assets: Operations
- 29. Plan Termination and Plan Benefits Insurance
「Nielsen BookData」 より
