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Pension fund members across OECD countries have seen the loss or reduction of pension benefits in recent years. This has been associated with declining assets and increasing liabilities, with accounting and regulation changes crystallising these problems. Consequently, the issue of how to protect pension benefits has returned as a major topic of policy debate for many governments and for the pension industry worldwide. OECD countries have responded in different ways: Re-examining and altering accounting and funding rules; Strengthening or introducing pension benefit guarantee schemes; and Looking at the related issue of whether pension benefits should receive protection in bankruptcy and insolvency procedures. Finally, debate has also focused on whether pension fund related risks can or should be shared, with guarantees for insured or pension products attracting renewed attention. This volume looks at various methods of protecting pension benefits. It provides in-depth information on the application of these methods in OECD countries and analyses their advantages and drawbacks. Methods of risk sharing amongst pension fund beneficiaries, providers and sponsors are discussed through an analysis of insured pension contracts and of the pension systems in place in Denmark and Iceland. This publication offers unique international comparative and analytical data for policy makers and pension industry participants globally.

OECD countries. --- Pensions -- Law and legislation -- OECD countries. --- Pensions -- OECD countries. --- Pensions. --- Pensions --- Business & Economics --- Labor & Workers' Economics --- Law and legislation --- Compensation --- Pension plans --- Retirement pensions --- Superannuation --- Retirement income --- Annuities --- Social security individual investment accounts --- Vested benefits --- Droit

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This edition of the OECD Pensions Outlook examines the changing pensions landscape. It looks at pension reform during the crisis and beyond, the design of automatic adjustment mechanisms, reversals of systemic pension reforms in Central and Eastern Europe, coverage of private pension systems and guarantees indefined contribution pension systems. It closes with a policy roadmap for defined contribution pensions and a statistical annex.

Pension trusts -- OECD countries. --- Pensions -- Law and legislation -- OECD countries. --- Pensions -- OECD countries. --- Pensions --- Government policy --- OECD countries --- Pensions. --- Compensation --- Pension plans --- Retirement pensions --- Superannuation --- OECD member countries --- Organisation for Economic Co-operation and Development countries --- Retirement income --- Annuities --- Social security individual investment accounts --- Vested benefits