This study examines the determinants and consequences of corporate defined-benefit
pension plan investments in ‘alternative assets’. While there is no universally accepted definition
of the term ‘alternative asset’, this term is commonly used to refer to hedge funds, private equity,
securitized assets (such as collateralized mortgage obligations) and real assets such as
commodities, timber, oil and gas (Edwards and Gaon 2003).

One of the major challenges facing Americans today is how to prepare for a secure retirement. While market ups and downs are unpredictable, people do have control over work and saving decisions that can significantly improve their retirement prospects. This brief uses a simple model to estimate what percent of earnings an individual must save to ensure a financially secure retirement depending on he starts saving, he retires, and how he invests his retirement savings...

This paper estimates the short-run impact of the Pension Protection Act of 2006 (PPA2006) on holdings of employer stock in defined contribution pension plans. PPA2006 allowed participants in plans with employer stock to diversify their holdings...

Both unemployment insurance (UI) extensions and the availability of disability benefits have disincentive effects on job search. But UI extensions can reduce the efficiency cost of disability benefits if UI recipients delay disability application until they exhaust their unemployment benefits.

“For the vast majority of people, annuitising is likely to remain the safest and most appropriate option for converting defined contribution pension savings into a retirement income” says Pensions Policy Institute report

In 2010 the vast majority of people aged between 55 and 75 would not have had a large enough private pension pot to be able to bear the investment and longevity risks associated with Capped Drawdown and would not have been able to meet the Government’s Minimum Income Requirement of having a secure pension income of £20,000 per year, according to new research
published today by the Pensions Policy Institute (PPI).

The research is the fifth report in the PPI’s retirement income and assets series, looking at the future of retirement income and assets in the UK. The report explores the implications of the Government’s new legislation that ends the effective requirement to purchase an annuity by age 75.

This report provides an independent assessment of the potential impact of the state pension reforms set out in the Government’s Green Paper: A State Pension for the 21st Century.

The research was commissioned by the National Association of Pension Funds (NAPF) who asked the PPI to consider the potential impact of the reforms on Government spending on pensions and on means-tested benefits, on the gainers and losers for the reforms, and on the potential wider impact on private pensions.

This report provides new projections of the percentage of pensioners living in relative income poverty under a continuation of current Government policy on pensions and under alternative policy scenarios. Some of the policy proposals considered relate to the latest proposals suggested by the Government such as the introduction of a single-tier state pension of £140 a week. The research was commissioned by Age UK.

På dette seminaret tar vi opp sentrale problemstillinger knyttet til pensjon og regnskapsføring. Seminaret tar først opp debatten om hvordan regnskapsføring av nye Afp skal foretas. Et eventuelt krav om ballanseføring vil ha store konsekvenser for foretak som er tariffavtalefestet og for forutsetningene for selve Afp-avtalen.

One of the major challenges facing Americans today is how to prepare for a secure retirement. While market ups and downs are unpredictable, people do have control over work and saving decisions that can significantly improve their retirement prospects. This brief uses a simple model to estimate what percent of earnings an individual must save to ensure a financially secure retirement depending on he starts saving, he retires, and how he invests his retirement savings...

Pensionsmyndigheten har regeringens uppdrag att följa och analysera utvecklingen av ålderspensionssystemet och att förmedla resultaten till enskilda och samhälle. Denna rapport belyser vad som skett och väntas ske inom ålderspensionssystemet och angränsande system mot bakgrund av bl.a. livslängdsökningen och den ekonomiska utvecklingen.

A widespread perception is that state-local government workers receive high pension benefits which, combined with Social Security, provide more than adequate retirement income. This study uses the Health and Retirement Study (HRS) and actuarial reports to test this hypothesis.

Utträdesåldern är påtagligt högre för personer med hög utbildning än för dem med lägre.
Med hög utbildning följer i regel ett arbete som är mindre fysiskt påfrestande och ofta
också ett som är mer stimulerande intellektuellt. Den stigande utbildningsnivån – inte
minst hos 1940-talskullarna jämfört med tidigare generationer – har bidragit till att utträdesåldern
stigit sedan 1990-talets mitt, även om ökningstakten har dämpats på senare tid.