Funding Rules and Actuarial Methods [E-Book] / Colin Pugh
Pugh, Colin.
Paris : OECD Publishing, 2006
70 p. ; 21 x 29.7cm.
englisch
10.1787/274307371724
OECD Working Papers on Insurance and Private Pensions ; 1
Finance and Investment
Full Text
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 regulations in twelve OECD countries plus Brazil – all of which have a long history of DB plans. The paper draws on these experiences in...