| 청구기호 |
HD7105.35.U6 .M34 2005 |
| 형태사항 |
xxiv, 878 p. : ill. ; 26 cm.
|
| 언어 |
English |
| 내용 |
I. Introduction. Underlying forces ; Public pension programs ; Economics of tax preferences for U.S. retirement plans -- II. The regulatory environment. Historical review of pension regulation ; Basic regulatory environment and plan qualification requirements ; Coverage, nondiscrimination, and integration with Social Security ; Tax consequences - distributions and contributions ; Form of doing business and transactional considerations ; Fiduciary responsibility and participant rights -- III. The structure of private retirement plans. Defined benefit design: retirement and ancillary benefits ; Defined contribution plan design features ; Hybrid defined benefit plan designs ; Individual tax-favored saving plans -- IV. Design and delivery of retirement benefit programs. Overall objectives in designing a retirement program ; Financing of employer-sponsored retirement plans ; Total retirement income: setting goals and meeting them ; Dealing with risks of outliving retirement resources ; Human Resources incentives in employer-sponsored retirement plans ; Motivations and ramifications for the shift to hybrid pensions ; Changing the end of work-phased retirement -- V. Pensiion funding and accounting. Actuarial cost factors ; Benefit allocation actuarial cost methods ; Cost allocation actuarial cost methods ; Pension cost illustrations and forecasts ; Approaches to meeting the financial obligations of a defined benefit plan ; Pension accounting -- VI. Assets and insurance. Management of pension plan assets: policy ; Management of pension plan assets: aperations ; Plan termination and plan benefits insurance.
|
| 주제 |
Old age pensions --United States.
|
| LCCN |
2005270572
|
| ISBN |
0199269505 (acid-free paper)
|
