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Book
Private pensions : issues of coverage and increasing contribution limits for defined contribution plans.
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Year: 2001 Publisher: [Washington, D.C.] : U.S. General Accounting Office,

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Book
Progress and Challenges of Nonfinancial Defined Contribution Pension Schemes : Volume 2. Addressing Gender, Administration, and Communication.
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ISBN: 1464814562 Year: 2020 Publisher: Washington, D.C. : The World Bank,

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The individual account-based but unfunded approach to mandated public pension systems is a reform benchmark for all pension schemes, promising fair and financially sustainable benefits. Nonfinancial defined contribution (NDC) pension schemes originated in Italy and Sweden in the 1990s, were then adopted by Latvia, Norway, and Poland, envisaged but not implemented in various other countries, such as Egypt and Russia, and remain under discussion in many nations around the world, such as China and France. In its complete form, the approach also comprises budget-financed basic income provisions and mandated or voluntary funded provisions.Volume 1 of this book offers an assessment of countries that were early adopters before addressing key aspects of policy implementation and design review, including how best to combine basic income provisions with an NDC scheme, how to deal with heterogeneity in longevity, and how to adjust NDC scheme design and labor market policies to deliver on reform expectations. Volume 2 addresses a second set of issues, including the gender pension gap and what family policies can do about it within the NDC framework, labor market issues and administrative challenges of NDC schemes and how countries are coping, the role of communication in these pension schemes, the complexity of cross-border pension taxation, and much more.Progress and Challenges of Nonfinancial Defined Contribution Pension Schemes is the third in a series of books analyzing the progress, challenges, and adjustment options of this reform revolution for mandated public pension systems.'Pension reform is a major issue in many countries. The development of the nonfinancial defined contribution pension plan in the 90's was a major advance in pension design. By reporting actual country experiences and exploring properties of plan designs, this latest collection of essays is a valuable contribution, well worth reading.' Peter DiamondProfessor at Massachusetts Institute of Technology; 2010 winner of the Nobel Memorial Prize in Economic Sciences 'A highly stimulating publication for policy makers and researchers alike. It pushes the analytical frontier for policy challenges that all public pension schemes are confronted with but that the nonfinancial defined contribution approach promises to handle best.' Noriyuki TakayamaPresident, Research Institute for Policies on Pension and Aging, Tokyo, and professor emeritus, Hitotsubashi University, Tokyo 'In a changing world where pensions are more than ever linked to labor markets, communication tools, and flexibility considerations, this anthology provides a unique up-to-date analysis of nonfinancial defined contribution pension schemes. By mixing international experiences and theoretical studies, it demonstrates the high adaptability of such pension schemes to changing social challenges.' Pierre DevolderProfessor of Finance and Actuarial Sciences, Catholic University of Louvain, Belgium


Book
Progress and Challenges of Nonfinancial Defined Contribution Pension Schemes : Volume 1. Addressing Marginalization, Polarization, and the Labor Market.
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ISBN: 1464814546 Year: 2020 Publisher: Washington, D.C. : The World Bank,

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The individual account-based but unfunded approach to mandated public pension systems is a reform benchmark for all pension schemes, promising fair and financially sustainable benefits. Nonfinancial defined contribution (NDC) pension schemes originated in Italy and Sweden in the 1990s, were then adopted by Latvia, Norway, and Poland, envisaged but not implemented in various other countries, such as Egypt and Russia, and remain under discussion in many nations around the world, such as China and France. In its complete form, the approach also comprises budget-financed basic income provisions and mandated or voluntary funded provisions.Volume 1 of this book offers an assessment of countries that were early adopters before addressing key aspects of policy implementation and design review, including how best to combine basic income provisions with an NDC scheme, how to deal with heterogeneity in longevity, and how to adjust NDC scheme design and labor market policies to deliver on reform expectations. Volume 2 addresses a second set of issues, including the gender pension gap and what family policies can do about it within the NDC framework, labor market issues and administrative challenges of NDC schemes and how countries are coping, the role of communication in these pension schemes, the complexity of cross-border pension taxation, and much more.Progress and Challenges of Nonfinancial Defined Contribution Pension Schemes is the third in a series of books analyzing the progress, challenges, and adjustment options of this reform revolution for mandated public pension systems.'Pension reform is a major issue in many countries. The development of the nonfinancial defined contribution pension plan in the 90's was a major advance in pension design. By reporting actual country experiences and exploring properties of plan designs, this latest collection of essays is a valuable contribution, well worth reading.' Peter DiamondProfessor at Massachusetts Institute of Technology; 2010 winner of the Nobel Memorial Prize in Economic Sciences 'A highly stimulating publication for policy makers and researchers alike. It pushes the analytical frontier for policy challenges that all public pension schemes are confronted with but that the nonfinancial defined contribution approach promises to handle best.' Noriyuki TakayamaPresident, Research Institute for Policies on Pension and Aging, Tokyo, and professor emeritus, Hitotsubashi University, Tokyo 'In a changing world where pensions are more than ever linked to labor markets, communication tools, and flexibility considerations, this anthology provides a unique up-to-date analysis of nonfinancial defined contribution pension schemes. By mixing international experiences and theoretical studies, it demonstrates the high adaptability of such pension schemes to changing social challenges.' Pierre DevolderProfessor of Finance and Actuarial Sciences, Catholic University of Louvain, Belgium.


Book
Nonfinancial defined contribution pension schemes in a changing pension world.
Authors: --- ---
Year: 2012 Publisher: Washington (D.C.) World Bank

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Private pensions : low Defined Contribution plan savings may pose challenges to retirement security, especially for many low-income workers : report to the Chairman, Committee on Education and Labor, House of Representatives.
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Year: 2007 Publisher: [Washington, D.C.] : U.S. Govt. Accountability Office,

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Die Wirksamkeit sozietaetsvertraglicher Versorgungsregelungen unter besonderer Beruecksichtigung von [section][section] 723 Abs. 3 BGB und [section][section] 138 BGB
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ISBN: 3631718721 Year: 2017 Publisher: Frankfurt am Main, [Germany] : PL Academic Research,

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Der Autor befasst sich mit der Wirksamkeit sozietätsvertraglicher Versorgungsregelungen unter besonderer Berücksichtigung des § 723 Abs. 3 BGB und § 138 BGB. Im Mittelpunkt seiner Untersuchung stehen Rentenklauseln, die eine Versorgungshaftung der Jungsozien auch nach deren (kündigungsbedingtem) Ausscheiden aus der Sozietät vorsehen. Ziel dieses Buches ist es, Leitlinien für die wirksame Ausgestaltung von Versorgungsregelungen in Gesellschaftsverträgen von Freiberufler-Sozietäten zur Verfügung zu stellen. Zu diesem Zwecke wird insbesondere die einschlägige, teilweise widersprüchliche Rechtsprechung ausgewertet.


Book
Retirement income
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ISBN: 1621006468 9781621006466 9781621006060 1621006069 Year: 2012 Publisher: New York

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Book
Present law and background relating to employer-sponsored defined contribution plans and other retirement arrangements and proposals regarding defined contribution plans : scheduled for a hearing before the Senate Committee on Finance on February 27, 2002
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Year: 2002 Publisher: [Washington, D.C.] : [Joint Committee on Taxation],

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Present law and background relating to qualified retirement plan fees : scheduled for a public hearing before the House Committee on Ways and Means on October 30, 2007
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Year: 2007 Publisher: [Washington, D.C.] : [Joint Committee on Taxation],

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Defined contribution plans : approaches in other countries offer beneficial strategies in several areas : report to congressional requesters.
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Year: 2012 Publisher: [Washington, D.C.] : U.S. Govt. Accountability Office,

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