Forms of Benefit Payment at Retirement [E-Book] / Pablo Antolín, Colin Pugh and Fiona Stewart
Antolín, Pablo.
Pugh, Colin. / Stewart, Fiona.
Paris : OECD Publishing, 2008
59 p. ; 21 x 29.7cm.
englisch
10.1787/238013082545
OECD Working Papers on Insurance and Private Pensions ; 26
Finance and Investment
Full Text
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490 |a OECD Working Papers on Insurance and Private Pensions ;  |v 26 
500 |a englisch 
520 3 |a 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. The analysis suggests considerable variance between countries. Some countries only allow one form of retirement payment, while others allow several forms or even a combination of them. Examining country practices as regard the providers of benefit payments, suggest that lump-sums and programmed withdrawals are generally provided by pension funds; while, as regard life annuities, providers varied from insurance companies, to pension funds, financial intermediaries and a centralised annuity fund. The paper ends by examining the role of taxation where a choice between different types of benefit payments is allowed. Tax provision plays a key direct or indirect role in influencing payout options. Cross country evidence is varied but suggests that there is often an unequal tax treatment of the various forms of retirement payout options. 
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700 1 |a Stewart, Fiona. 
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