Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
No. 23 | 01 Aug 2008 |
Accounting for Defined Benefit Plans
Defined benefit pension plans can entail one of the biggest liabilities that an exchange-listed company has on its balance-sheet. There exist comprehensive requirements for the reporting of such liabilities. This paper examines the impact that... |
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No. 29 | 01 Dec 2008 |
Ageing and the Payout Phase of Pensions, Annuities and Financial Markets
This paper reviews the impact of ageing on private pensions, in particular on the payout phase, assesses the part that annuities can play in financing retirement, and examines the role of financial markets in facilitating the allocation on assets... |
|||
No. 6 | 01 Jan 2007 |
Benefit Protection
Underfunded pension funds are in the same position as other creditors when their sponsoring firm becomes insolvent, having to join the queue claiming the remaining assets of the firm. Arguments for granting pension fund priority rights over other... |
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No. 5 | 01 Jan 2007 |
Benefit Security Pension Fund Guarantee Schemes
The issue of pension benefit security has returned to the foreground of both economic and political debate in many OECD countries - following high profile losses of pension benefits due to plan sponsors becoming bankrupt and leaving underfunded... |
|||
No. 9 | 01 Aug 2007 |
Collective Pension Funds
Collective pension funds (CPFs) - occupational pension funds that cover the employees of more than one employer (enterprise) - have been operating in OECD countries for decades. Generally speaking, there are two models, i.e. closed pension funds,... |
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No. 21 | 01 Sept 2008 |
Comparing Aggregate Investment Returns in Privately Managed Pension Funds
This report presents an initial assessment of the financial performance of privately managed pension funds, both mandatory and voluntary, in Latin America and Central and Eastern Europe, as well as selected OECD countries. It provides a comparative... |
|||
No. 19 | 01 Jul 2008 |
Coverage of Funded Pension Plans
This paper presents comparable and standardised data on coverage in voluntary funded pension plans for several OECD countries using household survey data by age, income level, and labour market status for occupational and personal pension plans. The... |
|||
No. 35 | 01 Mar 2009 |
Defined-Contribution (DC) Arrangements in Anglo-Saxon Countries
This paper provides a comparative analysis of defined contribution (DC) pension systems in Australia, Ireland, the United Kingdom and the United States. There are considerable similarities in the systems which have evolved out of employer sponsored... |
|||
No. 22 | 01 Sept 2008 |
Description of Private Pension Systems
The role of private pensions in the provision of retirement income has grown significantly in the past two decades, reflecting efforts by many countries to trim down unsustainable pay-as-you-go benefits. The role of private provision of retirement... |
|||
No. 34 | 01 Mar 2009 |
Evaluating the Design of Private Pension Plans
The principal purpose of this paper is to analyse the trade-off between the uncertainty in contributions on the one hand and benefits on the other that is embedded in different pension arrangements. The paper employs the funding ratio (ratio of... |
|||
No. 16 | 01 Mar 2008 |
Evaluating the Impact of Risk Based Funding Requirements on Pension Funds
The objective of this study is to analyse what the quantitative funding requirements for pension funds with defined benefit plans would be, if Solvency II (based on the QIS 3 methodology) would be applied. Also possible extensions of the Solvency II... |
|||
No. 27 | 01 Sept 2008 |
Fees in Individual Account Pension Systems
This paper focuses on the fees that are charged to participants in mandatory, defined contribution pension systems, focusing on the experience of Latin America, Central and Eastern Europe, Australia, and Sweden. In order to compare fees across... |
|||
No. 26 | 01 Sept 2008 |
Forms of Benefit Payment at Retirement
This paper focuses on describing the international practice on the various forms of retirement benefit payment currently allowed in countries throughout the world and the regulatory environment surrounding these different forms of benefit payment.... |
|||
No. 17 | 01 Apr 2008 |
Funding Regulations and Risk Sharing
This paper provides a description of the risk-sharing features of pension plan design in selected OECD and non-OECD countries and how they correspond with the funding rules applied to pension funds. In addition to leading to a better understanding of... |
|||
No. 1 | 01 Oct 2006 |
Funding Rules and Actuarial Methods
This paper outlines the regulatory framework within which occupational defined benefit pension plans are financed and addresses the challenges facing the funding of such plans. The Appendices include a summary and discussion of the funding... |
|||
No. 15 | 01 Jan 2008 |
Governance and Investment of Public Pension Reserve Funds in Selected OECD Countries
Many countries around the world are partly prefunding their otherwise pay-as-you-go (PAYG) financed social security systems by establishing or further developing existing public pension reserve funds (PPRFs). Most OECD countries have put in place... |
|||
No. 4 | 01 Jan 2007 |
Governments and the Market for Longevity-Indexed Bonds
Uncertainty about length of life, longevity risk, is a growing financial problem for pension funds and annuity providers. They would like to transfer longevity risk away to institutions better placed to deal with it. Unfortunately, there is a lack of... |
|||
No. 11 | 01 Jul 2007 |
Implications of Behavioural Economics for Mandatory Individual Account Pension Systems
In individual account pension systems, members bear the risks and consequences of their investment decisions. If participants behave as predicted by economic theory, such responsibility would be welfare-enhancing as members would invest and hold a... |
|||
No. 37 | 01 Jul 2009 |
Investment Regulations and Defined Contribution Pensions
This paper assesses the impact of different quantitative approaches to regulate investment risk on the retirement income stemming from defined contribution (DC) pension plans. It looks at how such regulations affect the spectrum of investment... |
|||
No. 33 | 01 Jan 2009 |
Licensing Regulation and the Supervisory Structure of Private Pensions
China currently has a highly diversified structure of pension regulation and supervision. In this paper we first review the legal framework of private pension fund regulation and supervision in other economies, including Australia, Chile, Hong Kong... |
OECD Working Papers on Insurance and Private Pensions
- Discontinued
- Is continued by :
- OECD Working Papers on Finance, Insurance and Private Pensions
English
- ISSN: 19936397 (online)
- https://doi.org/10.1787/19936397
1 - 20 of 39 results
Accounting for Defined Benefit Plans
Clara Severinson
01 Aug 2008
Defined benefit pension plans can entail one of the biggest liabilities that an exchange-listed company has on its balance-sheet. There exist comprehensive requirements for the reporting of such liabilities. This paper examines the impact that...
Ageing and the Payout Phase of Pensions, Annuities and Financial Markets
Pablo Antolín
01 Dec 2008
This paper reviews the impact of ageing on private pensions, in particular on the payout phase, assesses the part that annuities can play in financing retirement, and examines the role of financial markets in facilitating the allocation on assets...
Benefit Protection
Fiona Stewart
01 Jan 2007
Underfunded pension funds are in the same position as other creditors when their sponsoring firm becomes insolvent, having to join the queue claiming the remaining assets of the firm. Arguments for granting pension fund priority rights over other...
Benefit Security Pension Fund Guarantee Schemes
Fiona Stewart
01 Jan 2007
The issue of pension benefit security has returned to the foreground of both economic and political debate in many OECD countries - following high profile losses of pension benefits due to plan sponsors becoming bankrupt and leaving underfunded...
Collective Pension Funds
Yu-Wei Hu, Colin Pugh, Fiona Stewart and Juan Yermo
01 Aug 2007
Collective pension funds (CPFs) - occupational pension funds that cover the employees of more than one employer (enterprise) - have been operating in OECD countries for decades. Generally speaking, there are two models, i.e. closed pension funds,...
Comparing Aggregate Investment Returns in Privately Managed Pension Funds
Waldo Tapia
01 Sept 2008
This report presents an initial assessment of the financial performance of privately managed pension funds, both mandatory and voluntary, in Latin America and Central and Eastern Europe, as well as selected OECD countries. It provides a comparative...
Coverage of Funded Pension Plans
Pablo Antolín
01 Jul 2008
This paper presents comparable and standardised data on coverage in voluntary funded pension plans for several OECD countries using household survey data by age, income level, and labour market status for occupational and personal pension plans. The...
Defined-Contribution (DC) Arrangements in Anglo-Saxon Countries
John Ashcroft
01 Mar 2009
This paper provides a comparative analysis of defined contribution (DC) pension systems in Australia, Ireland, the United Kingdom and the United States. There are considerable similarities in the systems which have evolved out of employer sponsored...
Description of Private Pension Systems
Waldo Tapia
01 Sept 2008
The role of private pensions in the provision of retirement income has grown significantly in the past two decades, reflecting efforts by many countries to trim down unsustainable pay-as-you-go benefits. The role of private provision of retirement...
Evaluating the Design of Private Pension Plans
Hans J. Blommestein, Pascal Janssen, Niels Kortleve and Juan Yermo
01 Mar 2009
The principal purpose of this paper is to analyse the trade-off between the uncertainty in contributions on the one hand and benefits on the other that is embedded in different pension arrangements. The paper employs the funding ratio (ratio of...
Evaluating the Impact of Risk Based Funding Requirements on Pension Funds
Jordy Peek, Andreas Reuss and Gerhard Scheuenstuhl
01 Mar 2008
The objective of this study is to analyse what the quantitative funding requirements for pension funds with defined benefit plans would be, if Solvency II (based on the QIS 3 methodology) would be applied. Also possible extensions of the Solvency II...
Fees in Individual Account Pension Systems
Waldo Tapia and Juan Yermo
01 Sept 2008
This paper focuses on the fees that are charged to participants in mandatory, defined contribution pension systems, focusing on the experience of Latin America, Central and Eastern Europe, Australia, and Sweden. In order to compare fees across...
Forms of Benefit Payment at Retirement
Pablo Antolín, Colin Pugh and Fiona Stewart
01 Sept 2008
This paper focuses on describing the international practice on the various forms of retirement benefit payment currently allowed in countries throughout the world and the regulatory environment surrounding these different forms of benefit payment....
Funding Regulations and Risk Sharing
Colin Pugh and Juan Yermo
01 Apr 2008
This paper provides a description of the risk-sharing features of pension plan design in selected OECD and non-OECD countries and how they correspond with the funding rules applied to pension funds. In addition to leading to a better understanding of...
Funding Rules and Actuarial Methods
Colin Pugh
01 Oct 2006
This paper outlines the regulatory framework within which occupational defined benefit pension plans are financed and addresses the challenges facing the funding of such plans. The Appendices include a summary and discussion of the funding...
Governance and Investment of Public Pension Reserve Funds in Selected OECD Countries
Juan Yermo
01 Jan 2008
Many countries around the world are partly prefunding their otherwise pay-as-you-go (PAYG) financed social security systems by establishing or further developing existing public pension reserve funds (PPRFs). Most OECD countries have put in place...
Governments and the Market for Longevity-Indexed Bonds
Pablo Antolín and Hans J. Blommestein
01 Jan 2007
Uncertainty about length of life, longevity risk, is a growing financial problem for pension funds and annuity providers. They would like to transfer longevity risk away to institutions better placed to deal with it. Unfortunately, there is a lack of...
Implications of Behavioural Economics for Mandatory Individual Account Pension Systems
Waldo Tapia and Juan Yermo
01 Jul 2007
In individual account pension systems, members bear the risks and consequences of their investment decisions. If participants behave as predicted by economic theory, such responsibility would be welfare-enhancing as members would invest and hold a...
Investment Regulations and Defined Contribution Pensions
Pablo Antolín, Sandra Blome, David Karim, Stéphanie Payet, Gerhard Scheuenstuhl and Juan Yermo
01 Jul 2009
This paper assesses the impact of different quantitative approaches to regulate investment risk on the retirement income stemming from defined contribution (DC) pension plans. It looks at how such regulations affect the spectrum of investment...
Licensing Regulation and the Supervisory Structure of Private Pensions
Yu-Wei Hu and Fiona Stewart
01 Jan 2009
China currently has a highly diversified structure of pension regulation and supervision. In this paper we first review the legal framework of private pension fund regulation and supervision in other economies, including Australia, Chile, Hong Kong...