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Academic Journals
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From:Monthly Labor Review (Vol. 113, Issue 11) Peer-ReviewedContributions to savings and thrift plans Participants in employer-sponsored savings and thrift plans who earned $25,000 during 1989 could make annual contributions ranging from less than $100 to more than $6,500...
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From:Monthly Labor Review (Vol. 114, Issue 8) Peer-ReviewedDefined pension benefit plans--that spell out benefits usually in terms of salaries and service-provide widely varying benefits to retirees and their survivors William J. Wiatrowski is a labor economist in the Division...
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From:Journal of Risk and Insurance (Vol. 57, Issue 3) Peer-ReviewedIntroduction Studies by Alderson and Chen (1986), VanDerhei (1987), Haw, Ruland, and Hamdallah (1988), and Mitchell and Mulherin (1989) examine the effect on the sponsoring company's common stock price of the...
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From:The CPA Journal (Vol. 64, Issue 8) Peer-ReviewedThe appeal of defined-benefit plans has diminished in recent years with the passage of pension laws that have imposed new limitations on compensation and benefits while increasing the funding requirements for financing...
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From:CMA - the Management Accounting Magazine (Vol. 71, Issue 10)Defined-benefit (DB) pension plans should be carefully managed because they involve huge amounts of dollars and greatly affect the financial standing of employees. Basically, a DB pension plan is a scheme in which future...
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From:Contemporary Economic Policy (Vol. 36, Issue 3) Peer-ReviewedThe administrators of state-sponsored defined benefit public pension plans have considerable discretion to determine the accounting and actuarial parameters used to calculate the normal cost contributions and...
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From:Journal of Risk and Insurance (Vol. 86, Issue 3) Peer-ReviewedThis article studies the optimal hedging strategy to deal with longevity risk for the life insurer considering basis risk. We build up a longevity hedging framework that incorporates not only the internal natural hedging...
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From:Journal of Financial Management & Analysis (Vol. 24, Issue 1) Peer-ReviewedAbstract The Contributory Pension Scheme (CPS), introduced by the Nigerian Federal Government in June 2004 as part of government's administrative reforms, is gradually changing the tempo of pension administration in...
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From:Employee Relations Law Journal (Vol. 39, Issue 3) Peer-ReviewedRecent volatility in capital markets has contributed to the sense that defined benefit plans can represent an unwelcome risk to the balance sheets of employers who sponsor them. Accordingly, plan sponsors are developing...
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From:The Chronicle of Philanthropy (Vol. 22, Issue 1)Byline: Grant Williams The stock-market crash has left many charities -- including large, well-established groups -- struggling to set aside money for future payments to retired employees through a type of pension...
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From:People & Strategy (Vol. 31, Issue 4) Peer-Reviewed"Change has come to America," declared President-elect Barack Obama, making history on the night of November 4, 2008. Much of our country, including supporters of Senator McCain, and the world smiled as We the People...
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From:Financial Executive (Vol. 22, Issue 4) Peer-ReviewedThe news from the traditional defined-benefit (DB) pension front seems to get progressively gloomier. In March, corporate leviathan General Motors Corp. announced that it, too, would freeze pension plans for its...
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From:Financial Executive (Vol. 21, Issue 8) Peer-ReviewedWatson Wyatt found in 2004 that 11 percent of Fortune 1000 companies froze or terminated defined-benefit plans, up from 7 percent in 2003 and 6 percent in 2002, and 4 percent had plans closed to new hires in 2004....
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From:Financial Executive (Vol. 20, Issue 4) Peer-ReviewedIn its annual survey of 100 of the nation's largest defined-benefit (DB) pension plans, pension consultant Milliman found that the resounding returns of 2003 had clearly helped, but not as much as might appear at first...
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From:Journal of Accountancy (Vol. 173, Issue 1)Age-based profit-sharing pension plans offer many advantages to small businesses. Under regulations for IRC section 401(a)(4) a profit-sharing plan that allocates contributions based on age does not necessarily...
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From:Journal of Accountancy (Vol. 176, Issue 6)Small business The Omnibus Budget Reconciliation Act of 1993 (OBRA) lowered the maximum employee compensation used to calculate a qualified retirement plan contribution. Effective for plan years beginning after 1993,...
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From:Journal of Accountancy (Vol. 207, Issue 1)EXECUTIVE SUMMARY * A cash balance plan is considered a defined benefit plan and must follow the rules relating to those plans. However, a "ash balance plan looks like a defined contribution plan to the participant....
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From:The CPA Journal (Vol. 83, Issue 12) Peer-ReviewedThe 2008 financial crisis and resulting recession had a devastating effect on the financial health and retirement plans of many small business owners and small to medium-sized professional groups. Over the past few...
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From:Healthcare Financial Management (Vol. 50, Issue 7) Peer-ReviewedHealthcare organizations should conduct regular assessments of their defined benefit pension investment programs to determine their effectiveness in serving the needs of employees and the organization. Factors to...
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From:Financial Executive (Vol. 13, Issue 6) Peer-ReviewedA new international accounting standard (IAS) on employee benefits is expected to result in significant modifications in the way affected companies account for and measure employee benefit costs and obligations. To be...