The pension marriage penalty
Article Abstract:
Merging companies find it extremely problematic to integrate their pension schemes into a single plan. This is because there are different retirement plans that need to be linked together such as defined benefit plans, defined contribution plans and nonqualified plans. Benefits managers are faced with the difficult task of determining which interest rate assumption to use when assessing the liabilities of another plan, administering and investing the merged plan's assets and identifying benefits that satisfy employees while meeting corporate objectives.
Publication Name: Treasury & Risk Management
Subject: Business
ISSN: 1067-0432
Year: 1999
User Contributions:
Comment about this article or add new information about this topic:
For Pensions, are more rates better?
Article Abstract:
GAO said that the 30 year Treasury rate was selected, because it was a good proxy for group annuity purchase rate. Group annuity purchase rates are not publicly disclosed, but GAO assured that the Pension Benefit Guaranty Corp. investigates such rates.
Publication Name: Treasury & Risk Management
Subject: Business
ISSN: 1067-0432
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Pension reform: a bipartisan experiment
Article Abstract:
The prospects for pension reform legislation are considered. It is argued that such legislation will be carefully drafted to secure bipartisan support.
Publication Name: Treasury & Risk Management
Subject: Business
ISSN: 1067-0432
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: The Americans head for Pisek. Logit receives investment incentives
- Abstracts: The single market - changes in VAT procedures. What's the risk? The unpredictable certainty
- Abstracts: Is it your news they're reading? Pension costs: more clarity, please
- Abstracts: Spalding and NBA launch 'Infusion' basketball. P.O.P. supports launch of Gore-Tex Paclite. School Zone displays feature Electronic Workbooks
- Abstracts: Wal-Mart Stores Inc. HP Foods features BBQ sauce display. Tesco supermarkets creates new potato chips display