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Fundamentals of Private Pensions

(Autor)

Buch | Hardcover
768 Seiten
1996 | 7th Revised edition
University of Pennsylvania Press (Verlag)
978-0-8122-3380-3 (ISBN)
CHF 108,20 inkl. MwSt
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This thoroughly revised, updated, and expanded edition includes all-new perspectives on mechanisms for delivering retirement income. Those seeking an understanding of the ways pensions influence corporate, employee, and national well-being must consult the classic yet timely reference.
For four decades, Fundamentals of Private Pensions has been regarded as the single most authoritative reference source on private pensions. This seventh edition of the classic text represents a major restructuring of the contents with a wealth of new material and an expanded discussion that provides new economic and policy perspectives on the provision of retirement income. It addresses the economics of tax incentives provided to retirement programs and evaluates the various human resource incentives in defined benefit and defined contribution programs. The discussion and development of retirement income adequacy measures, a feature dating back to the first edition, has been significantly expanded.

The seventh edition is organized into five main sections. Section 1 lays out the regulatory environment in which private pension plans operate. Section 2 investigates the various forms of retirement plans available. Section 3 focuses on the economics of pensions, including a discussion of the recent economic literature on the operations of employer sponsored retirement plans. Section 4 explores the funding and accounting environment in which private employer-sponsored retirement plans operate. Section 5 examines the handling of assets in employer-sponsored plans and their valuation, as well as insurance provisions behind the benefit promises implied by these plans

As the single most authoritative source on corporate pensions, Fundamentals of Private Pensions is invaluable to managers seeking to develop efficient pension plans, scholars and policymakers concerned with pension design and regulation, and actuaries and tax specialists. Employee benefits and human resource professionals around the world will find this edition an essential reference, and investment experts as well as accountants will gain a clearer understanding of how pensions influence corporate and employee well-being.

Dan McGill is Professor Emeritus of Insurance and Risk Management at The Wharton School of the University of Pennsylvania. Kyle N. Brown is an attorney with the Watson Wyatt Worldwide Research and Information Center. John J. Haley is a Vice President of Watson Wyatt Worldwide and a Fellow in the Society of Actuaries. He is a consulting actuary and the Chairman of Watson Wyatt's retirement practice. Sylvester J. Schieber is an economist and a Vice President of Watson Wyatt Worldwide. He is the Director of Watson Wyatt's Research and Information Center.

Erscheint lt. Verlag 29.9.1996
Überarbeitung Kyle N. Brown, etc.
Zusatzinfo Illustrations
Verlagsort Pennsylvania
Sprache englisch
Maße 254 x 178 mm
Gewicht 1705 g
Themenwelt Recht / Steuern Arbeits- / Sozialrecht Arbeitsrecht
Recht / Steuern EU / Internationales Recht
Wirtschaft Betriebswirtschaft / Management Finanzierung
ISBN-10 0-8122-3380-8 / 0812233808
ISBN-13 978-0-8122-3380-3 / 9780812233803
Zustand Neuware
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