Retirement Guarantees in Voluntary Defined Contribution Plans.

Autor: Turner, John A., Rajnes, David M.
Zdroj: Pension Challenge: Risk Transfers & Retirement Income Security; 2003, p251-267, 17p, 2 Charts
Abstrakt: Chapter 12 of the book "The Pension Challenge: Risk Transfers and Retirement Income Security" is presented. It explores the conceptual basis on the use of rate of return guarantees in voluntary defined contribution pension plans by examining the guarantee's different possible features. The analysis was not limited to the guarantee's features which would be allowed for Employee Retirement Income Security Act of 1974 (ERISA) plans in United States.
Databáze: Supplemental Index