Relevant bibliographies by topics / Defined benefit and defined contribution plans

Academic literature on the topic 'Defined benefit and defined contribution plans'

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Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Defined benefit and defined contribution plans"

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Ezra, Don. "Defined-Benefit and Defined-Contribution Plans of the Future." Financial Analysts Journal 63, no. 1 (January 2007): 26–30. http://dx.doi.org/10.2469/faj.v63.n1.4404.

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Ezra, Don. "Defined-Benefit and Defined-Contribution Plans of the Future." Financial Analysts Journal 71, no. 1 (January 2015): 56–60. http://dx.doi.org/10.2469/faj.v71.n1.8.

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Ezra, Don. "Defined-Benefit and Defined-Contribution Plans of the Future." CFA Digest 37, no. 2 (May 2007): 87–88. http://dx.doi.org/10.2469/dig.v37.n2.4615.

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Kilgour, John G. "Public Sector Pension Plans: Defined Benefit Versus Defined Contribution." Compensation & Benefits Review 38, no. 1 (February 2006): 20–28. http://dx.doi.org/10.1177/0886368704273214.

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CLARK, ROBERT L., and SYLVESTER J. SCHIEBER. "Adopting cash balance pension plans: implications and issues." Journal of Pension Economics and Finance 3, no. 3 (November 2004): 271–95. http://dx.doi.org/10.1017/s1474747204001738.

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Over the past 15 to 20 years, many companies have converted their traditional defined benefit plans to cash balance or pension equity plans. In a cash balance plan, the worker's ‘account’ is based on an annual contribution rate for each year of employment, plus accumulating interest on annual contributions. A pension equity plan defines the benefit as a percentage of final average earnings for each year of service under the plan. Both types of plans specify the benefit as a lump sum payable at termination. In contrast, traditional defined benefit plans specify benefits in terms of an annuity payable at retirement. From the employees' perspective, cash balance and pension equity plans look somewhat like defined contribution plans. However, they are funded, administered, and regulated as defined benefit plans.
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Quelhas, Ana Paula. "On the distinction between defined benefit pension plans and defined contribution pension plans: myths and facts." Boletim de Ciências Económicas 57, no. 3 (2014): 2733–64. http://dx.doi.org/10.14195/0870-4260_57-3_7.

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Ilmanen, Antti, David G. Kabiller, Laurence B. Siegel, and Rodney N. Sullivan. "Defined Contribution Retirement Plans Should Lookand Feel More Like Defined Benefit Plans." Journal of Portfolio Management 43, no. 2 (January 31, 2017): 61–76. http://dx.doi.org/10.3905/jpm.2017.43.2.061.

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Poterba, James, Joshua Rauh, Steven Venti, and David Wise. "Defined contribution plans, defined benefit plans, and the accumulation of retirement wealth." Journal of Public Economics 91, no. 10 (November 2007): 2062–86. http://dx.doi.org/10.1016/j.jpubeco.2007.08.004.

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HAINAUT, DONATIEN, and GRISELDA DEELSTRA. "Optimal funding of defined benefit pension plans." Journal of Pension Economics and Finance 10, no. 1 (June 25, 2010): 31–52. http://dx.doi.org/10.1017/s1474747210000016.

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AbstractIn this paper, we address the issue of determining the optimal contribution rate of a defined benefit pension fund. The affiliate's mortality is modelled by a jump process and the benefits paid at retirement are function of the evolution of future salaries. Assets of the fund are invested in cash, stocks, and a rolling bond. Interest rates are driven by a Vasicek model. The objective is to minimize both the quadratic spread between the contribution rate and the normal cost, and the quadratic spread between the terminal wealth and the mathematical reserve required to cover benefits. The optimization is done under a budget constraint that guarantees the actuarial equilibrium between the current asset and future contributions and benefits. The method of resolution is based on the Cox–Huang approach and on dynamic programming.
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Maher, John J., and J. Edward Ketz. "Defined-Benefit versus Defined-Contribution Pension Plans: How to Compare." Compensation & Benefits Review 23, no. 3 (May 1991): 49–56. http://dx.doi.org/10.1177/088636879102300308.

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Dissertations / Theses on the topic "Defined benefit and defined contribution plans"

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Amaro, RÃmulo Pereira. "A proposed rule adjustment apply to defined benefit plans." Universidade Federal do CearÃ, 2011. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=7781.

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nÃo hÃ
Taking as premise the need to make retirement plans structured in Defined Benefit (DB) and Hybrid (combination of a Defined Benefit Plan and Defined Contribution) under Private Pension, more attractive to sponsors and thereby reduce the use of model Defined Contribution (DC) commonly adopted in Brazil, considered by many scholars in the field not interesting to participants of benefit plans due to not effectively meet the purpose of social security, is presented in this study a proposal for readjustment rule of benefits that can be adopted both in DB plans as well as in Hybrid, but that relies on DC plans logic. It is an intermediate readjustment rule between the ones commonly adopted in DB plans and DC plans. Through this new rule, the benefits readjustment will be based on investments cumulative profitability, ranging from 0 to 100% of inflation, with the possibility of recovering inflationary losses in situations which investment performance exceeds the actuarial target. In order to demonstrate the viability of the proposed readjustment rule, results of a simulation study using the Monte Carlo method are presented, comparing benefits readjustment based on inflation rate (100% inflation) and readjustment based on the new rule. Simulation results point to possible lower difference, in 60 years, around 10% of benefit net value calculated on the new rule. Although new ruleâs adoption could result in reduction of the net benefit when compared with inflation-based readjustment rule, it appears more advantageous to the participant when compared with readjustment rule practiced in DC plans because it does not admit application of negative annual readjustment on benefits. The proposed rule establishes a point of convergence for both participants and sponsors interests. The readjustment mechanism here proposed represents an innovation to the Brazilian Private Pension system.
Tomando como premissa a necessidade de tornar os planos de previdÃncia estruturados nas modalidades de BenefÃcios Definidos (BD) e de ContribuiÃÃo VariÃvel (CV) mais atrativos para os patrocinadores, no Ãmbito da PrevidÃncia Complementar, e assim reduzir o uso do modelo de ContribuiÃÃo Definida (CD) adotado no Brasil o qual à considerado por muitos estudiosos da Ãrea desinteressante para participantes de planos de benefÃcios por nÃo atender efetivamente a finalidade previdenciÃria, à apresentada neste estudo uma proposta de regra de reajuste de benefÃcios que pode ser adotada tanto em planos do tipo BD como tambÃm CV, mas que se apÃia na lÃgica prÃpria de planos CD. Trata-se de uma regra de reajuste intermediÃria entre a adotada em planos BD e a adotada em planos CD. Por essa nova regra o reajuste dos benefÃcios serà baseado na rentabilidade acumulada dos investimentos, devendo se situar entre 0 e 100% da inflaÃÃo, com possibilidade de recomposiÃÃo de perdas inflacionÃrias em situaÃÃes em que o desempenho dos investimentos supera a meta de atuarial. Com o objetivo de demonstrar a viabilidade do emprego da regra de reajuste proposta, apresentam-se os resultados de um estudo de simulaÃÃo utilizando o mÃtodo Monte Carlo, atravÃs do qual se faz um comparativo entre o reajuste com base nessa regra e o reajuste de benefÃcios com base em Ãndice de inflaÃÃo (100% da inflaÃÃo). Os resultados obtidos apontam para a possibilidade de ocorrÃncia de diferenÃa a menor, em 60 anos, da ordem de 10% no valor lÃquido do benefÃcio apurado com base na regra proposta. Embora a adoÃÃo da nova regra possa implicar essa reduÃÃo no valor lÃquido do benefÃcio quando comparada com a regra de reajuste com base na inflaÃÃo, no entanto, comparativamente à regra de reajuste praticada nos planos CD, esta apresenta-se mais vantajosa para o participante porque nÃo admite a aplicaÃÃo de reajustes anuais negativos sobre os benefÃcios. A regra proposta possibilita situar em um ponto de convergÃncia de interesses participantes e patrocinadores. Esse mecanismo de reajuste proposto representa uma inovaÃÃo para o sistema de previdÃncia complementar brasileiro.
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Roncha, Ana Teresa Gouveia. "Asset allocation in occupational defined contribution and defined benefit pension plans : an empirical analysis." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/16461.

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Mestrado em Finanças
Existem vários estudos relacionados com a carteira de investimento dos fundos de pensões, definidos como os patrimónios constituídos com as contribuições para os planos com o objetivo de financiar os benefícios de pensões, e quais as suas implicações no retorno futuro. A alocação de ativos é contingente às características dos fundos e também ao ambiente económico de cada país onde os planos se estabelecem, tal como as regulamentações, as políticas de impostos, legislação e também características demográficas, como por exemplo a esperança média de vida. Os estudos empíricos sobre o assunto usam distintas metodologias de estudo relacionadas com a alocação de ativos em cada fundo, encontrando diferentes implicações visto que usam diferentes hipóteses. A principal pergunta que pretendemos responder e explorar no decorrer deste trabalho é se planos de pensões de benefício definido, contribuição definida e híbridos, que têm diversos riscos, características e objetivos, terão alocações de ativos também diferentes. Iremos focar-nos neste estudo na gestão de ativos e na diferença entre a carteira de investimento durante onze anos de dez países da OECD. Iremos, também, calcular alguns testes estatísticos a fim de perceber se, dadas as diferenças nos planos de pensões e na alocação de ativos, os mesmos têm retornos diferentes. Adicionalmente, tentamos perceber qual o melhor fundo. A conclusão que foi alcançada considerou que os fundos de pensões híbridos, devido à sua composição, apresentam um retorno superior aos restantes, e portanto é também o fundo mais arriscado, enquanto DC e DB são estatisticamente semelhantes no seu retorno.
There are plenty of studies regarding the allocation of assets of the pension funds, defined as assets bought with the contributions to a pension plan for the exclusive purpose of financing pension plan benefits, and the implications of such allocation on the future returns. The allocation of pension funds' assets is contingent to the characteristics of the plan and the economic environment of each country where the plans are based, such as regulation, tax policies, legislation, and demographics, like life expectancy. The empirical studies on the subject use different methodologies to study the asset allocation of each fund, finding different implications, since they use different assumptions. The main question that we intent to explore in this study is that whether defined benefit, defined contribution and hybrid pensions plans, that have different risks, characteristics and objectives, have a different asset allocation on their investment. We will focus our study on the asset management and on the differences between asset allocations through eleven years of ten different OECD countries. We will also perform some statistical tests on yearly data to understand if, given the differences between the pension plans and the allocation of the assets, the funds perform differently. We reached the conclusion that Hybrid pension plans, due to their composition, have an higher return and are the most risky type of pension, while DC and DB are statistically similar on their returns.
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Adeboye, Oluwafeyikemi Adebunmi. "Analysing hybrid pension plans : an illustration." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/8055.

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Mestrado em Ciências Actuariais
Nesta dissertação apresentamos uma ilustração dos alguns planos de pensões híbridos, em cinco países, que em nossa opinião podem ser tomados como referência no que respeita à evolução desse tipo de fundos. O objetivo foi tirar ilações sobre as razões do aumento do recurso aos planos de pensões híbridos, em alternativa aos planos de benefício definido ou de contribuição definida. Se bem que os planos híbridos não sejam comuns, nos últimos tempos, devido ao esforço para atenuar os riscos nos planos tradicionais, têm por vezes vindo a ser considerados uma opção menos arriscada, devido às suas características. Na ilustração considerada nesta dissertação, temos um participante tipo que acabou de ser admitido no fundo de pensões e analisamos três modelos de planos híbridos, que comparamos com os planos de benefício definido e contribuição definida. O propósito é determinar, do ponto de vista do empregador e do ponto de vista do participante, quais os impactes de futuros choques nas taxas de juros, nas atualizações salariais anuais e na idade de reforma. As ilustrações permitiram observar que os planos de pensões híbridos, de facto, oferecem melhores perspetivas, embora com alguns compromissos. Conclui-se que pode haver vantagem para os associados e para os participantes em considerar a possibilidade de implementar um plano híbrido, em alternativa aos planos de contribuição definida, atualmente mais populares, procurando oferecer melhor proteção e mantendo os custos dentro de limites aceitáveis.
In this dissertation we present an illustration of the most common Hybrid pension plans designs in five countries, which in our opinion can be taken as representatives of the Hybrid pension funds. The aim is to explore why Hybrid pension plans are being considered as an alternative to traditional pension plans. Presently, Hybrid pension plans are not as widely used as Defined Benefit and Defined Contribution plans. In the recent times however, due to an effort to minimize the risks in these traditional plans, the Hybrid pension plan is considered as a less risky option due to its characteristic. In the illustration considered one participant that has just been admitted to a pension plan, and analyse three different types of Hybrid plans and compare them with the traditional designs of DB and DC pension plans, in order to determine from the perspective of the sponsor (employer) of pension plan and from the perspective of the participant (employee), what are the cost/benefits of future shocks on the interest rates, salary increases rate and early retirement. It was observed following the illustrations, that Hybrid pension plans do indeed offer better share of risks for both plan participants and sponsors although with some compromises. We conclude that to improve on retirement plans, sponsors need to consider a Hybrid pension plan design as a replacement for the currently popular Defined Contribution plans. Participants on the other hand will welcome this replacement option because of the possibility of a higher risk protection.
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Puskar, Semira. "Defined benefit versus defined contribution pension plans : how they compare for different working histories." Thesis, Université Laval, 2008. http://www.theses.ulaval.ca/2008/25274/25274.pdf.

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Bradley, Linda Jacobsen. "The Impact of the 1986 and 1987 Qualified Plan Regulation on Firms' Decision to Switch from Defined Benefit to Defined Contribution for Plans Larger than 100 Participants." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc277648/.

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The purpose of this research was to examine the United States population of plans with over 100 participants to determine the extent of the reaction away from defined benefit plans resulting from the 1986 and 1987 legislation.
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Lee, Chih Yun. "Funding the Black Hole: The Ineffectiveness of the Current Retirement Plan Structure and Future Solutions." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/629.

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This paper seeks to examine the failures of the current retirement plan structure, focusing on the structure’s reliance on unpredictable future market returns and the unwillingness of the parties involved to negotiate in order to further enhance their own self-centered interests. Currently, both defined contribution and defined benefit plans encounter a funding crisis in both the public and the private sectors. This paper will discuss how retirement plans, by nature, rely on assumptions of market returns, which naturally depend on the volatility of the market and increase the risk and uncertainty in retirement plans. In addition, since defined benefit plans mostly exist in the public sector today, this paper will examine defined benefit plans in relation to the public sector’s funding crisis and hope to shed light on the politics and tensions between the parties involved in public retirement plans that are preventing effectiveness and efficiency. Finally, this paper will also present alternative retirement plan strategies for which academics and scholars have advocated. However, at the end of the day, as opposed to relying on others to dictate one’s future benefits, which are based on the goodwill of others and uncertainty in the market, Americans should recognize their lack of savings and improve their personal financial literacy and develop individualized savings plans.
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Serlenga, Lorenzo. "Effects of transfers on liabilities of pension schemes." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20994.

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Mestrado em Actuarial Science
Nos últimos anos, as regras de adesão aos planos de pensões no Reino Unido tornaram-se mais flexíveis e a maioria dos membros passou a ter a possibilidade de mudar de um plano para outro, de acordo com as suas necessidades pessoais e financeiras. Isto significa que um dado membro, se assim o desejar, pode transferir o valor acumulado das contribuições feitas em seu favor para um outro fundo. A opção de transferir é justificada sobretudo pelo facto de os planos CD serem mais flexíveis na forma como os benefícios são recebidos e, às vezes, permitirem um maior controlo do membro sobre a forma como o dinheiro é investido - As transferências são um procedimento complexo do ponto de vista atuarial: os administradores precisam de calcular o montante que deve ser entregue ao membro que sai, uma tarefa realizada com a assistência do atuário do plano, que tem que definir os pressupostos económicos e demográficos necessários para o cálculo. Este trabalho resulta de um estágio no Lisbon Service Centre da Willis Tower Watson, onde estive envolvido no processo de avaliação de fundos de pensões do Reino Unido, com o objetivo de projetar as responsabilidades futuras dos planos. A legislação impõe que as empresas do Reino Unido realizem avaliações, pelo menos, a cada três anos, dada a importância, tanto para os membros como para as empresas, de conhecer o respetivo nível de financiamento e a situação financeira, em geral.
In the last years the regulations for pension plans membership became more flexible and most members have now the possibility to move from a scheme to another, according to their personal and financial needs. This means members are able to move their accumulated pots through a transfer, and this usually happens from a Defined Benefit (DB) to a Defined Contribution (DC) scheme. The option to transfer is justified because DC schemes are characterized by more freedom regarding the way benefits are collected and sometimes more control on the way the money is invested - although the member will take on the investment risk, the longevity risk and the income management risk. Transfers are a complex procedure from the actuarial point of view: trustees need to calculate the lump sum to be provided to the member leaving the scheme, a task performed with the assistance of actuaries, who are asked to set the economic and demographic assumptions required for the calculation. This work is a result of an internship at the Lisbon Service Center of Willis Tower Watson, where I have been involved in the UK pension fund valuation process, with the objective of projecting the future liability of schemes. Legislation imposes that UK firms must perform valuations of the schemes at least every three years, given the importance, both for members and clients, of knowing their funding position and financial situation.
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Gasparini, Marise Theodoro da Silva. "Tendências nos desenhos de planos de benefícios nos fundos de pensão do ES." reponame:Repositório Institucional do FGV, 2001. http://hdl.handle.net/10438/3776.

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Made available in DSpace on 2009-11-18T19:00:59Z (GMT). No. of bitstreams: 0 Previous issue date: 2001
o trabalho discute os fatores que condicionaram a migração de planos de beneficios entre os Fundos de Pensão localizados no Estado do Espírito Santo. O mais antigo modelo de plano de beneficios implantado no Brasil, o plano de beneficio definido, tem características bastante vantajosas aos participantes, pois as empresas patrocinadoras assumem os riscos de desequilíbrio do plano, e os beneficios futuros são assegurados aos participantes. O segundo modelo, mais recente no país, tem como característica principal o fato de que o participante assume os riscos do plano, e os beneficios futuros dependem de diversos fatores, como rentabilidade, tempo de participação, entre outros, deixando de existir garantia aos participantes. Apesar disso, os Fundos de Pensão tem implantado processos de migração de planos de beneficio definido para contribuição definida com sucesso. O texto procura identificar as razões e conseqüências da migração, estabelecendo correlações entre os dois modelos, identificando suas diferenças e semelhanças, o papel exercido pelas empresas patrocinadoras e a estratégia de convencimento dos participantes. Pretende-se que as reflexões sobre esse processo possam contribuir para que os Fundos de Pensão e outros pesquisadores interessados possam ter um nível maior de compreensão e fundamentação sobre o assunto.
This dissertation discusses the factors that have created the framework for the migration of the pension plans among the pension funds in the state of Espirito Santo. The first benefit plan model in Brazil, the defined benefit plan, has many advantages for the participant. Their risks are supported by the sponsor of the plan, and future benefits are assured to the participants. The second model, more recently introduced in the country, has its main point in the fact that participants have to bear the risks, and future benefits depend on many factors like the historical performance of the plan and time of participation, and there is no guaranty to the participants. Regardless these facts, pension funds have adopted successful processes for the migration from defined benefits plans to defined contribution plans. This text identifies reasons and consequences of those process of migration, establishing correlations, differences and similarities between the two models, and the role of the sponsors and their strategies in persuading the participants. We intend to raise questions upon this process, in order to contribute for a greater levei of comprehension of the issue.
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Antunes, Paulo Alexandre Rosa Pereira. "Modelação estocástica de fundos de pensões." Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/2436.

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Mestrado em Ciências Actuariais
Nesta dissertação é apresentado um modelo de análise da evolução de um plano de pensões de benefício definido, baseado na simulação estocástica da evolução dos salários dos participantes, responsabilidades, retorno dos activos e níveis de financiamento. O comportamento das variáveis subjacentes à evolução do modelo, nomeadamente a inflação, taxas de juro e retorno dos diversos activos é modelizado com base nos modelos financeiros de longo prazo de Wilkie e Hibbert. O risco associado às contribuições a efectuar pelo promotor do plano é medido através da dispersão das distribuições empíricas obtidas para o valor da taxa média de contribuição sobre os salários dos participantes. Os resultados obtidos a partir dos dois modelos são comparados graficamente e através da análise de estatísticas relevantes, interpretando-se as diferenças entre os resultados obtidos à luz das características dos modelos utilizados. Adicionalmente, são realizadas análises de sensibilidade dos resultados dos modelos face a variações de alguns dos parâmetros utilizados.
This dissertation presents an analytic model of the evolution of a defined benefit pension plan, based on the stochastic simulation of participant's wages, responsibilities, asset returns and funding levels. The behavior of the variables underlying the model, namely inflation, interest rates and asset returns is modeled based on the long term financial models of Wilkie and Hibbert. The risk related to the contributions to be made by the plan's sponsor is measured based on the dispersion of the empirical distributions obtained for the value of the average contribution rate on the participant's wages. The results obtained with the two models are compared graphically and by analysis of relevant statistics, and the differences between the results obtained interpreted considering the characteristics of the models used. Furthermore, sensitivity analyses of the results obtained, given variations of some of the parameters used, are made.
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Mamaril, Cezar Brian C. "Funding Defined Benefit State Pension Plans: An Empirical Evaluation." UKnowledge, 2013. http://uknowledge.uky.edu/msppa_etds/3.

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Defined Benefit (DB) state pension trust funds are an integral component of state finances and play a major role in the country’s labor and capital markets. The last decade though has seen a substantial growth in unfunded pension obligations and a seeming inability by states to make the contributions needed to cover funding shortfalls. When coupled with even larger unfunded retirement health benefits, the looming threat of insolvent state retirement systems pose both current and long-term fiscal challenges to state governments already struggling with the ongoing economic downturn and billions of dollars in budget deficits. The convergence of these factors have led states to undertake various reform strategies in an attempt to move their respective public pension plans towards a more sustainable funding path. Using an asset-liability framework to describe the DB plan funding structure and process, this dissertation advances the discussion over major pension reform efforts currently implemented or considered by states. I show analytically the link between various pension reform categories and specific DB plan funding components, and how this in turn, affects DB plan funding outcomes. From this analytical framework, I derive the study’s hypotheses on the relationship between DB plan reform-linked funding components and outcomes of interest. This study looks at three DB-plan reform-linked funding components: (1) plan member employee contributions, (2) plan employer contributions, and (3) retirement benefit payments. Four major funding outcomes are evaluated: (1) the employer contribution rate, (2) flow funding ratio, and (3) stock funding ratio, and (4) relative size of plan unfunded liability. Utilizing a unique panel dataset of 100 DB state retirement systems from 50 states covering a nine-year period of FY 2002 to 2010, I empirically test the following hypothesized funding relationships: (1) States as DB plan sponsors have underfunded their plans as indicated by their failure to meet annual employer funding requirements; and (2) Increasing the employee and employer contribution rate and reducing the cost of retirement benefits are associated with higher plan stock funding ratios and lower unfunded pension liabilities. Results from my fixed-effects (FE) panel regression analyses provide the clearest empirical evidence to date that state DB pension plan sponsors underfunded their required annual employer contributions. The financial condition of a state’s budget is also shown to have a significant effect on the amount states are able to contribute into their pension funds. I find empirical support for the crucial function of employer contributions in determining the overall funded status of state pension plans. This finding is further reinforced when I estimate plan stock funding ratios using a dynamic system GMM (sGMM) panel regression model. The results from static FE and dynamic sGMM models suggest no significant effect on overall plan funding levels from changes in the employee contribution rate or the average retirement benefit cost. Lastly, the results lend evidence to the significant influence of past funding levels on current funding levels. It is recommended that future empirical research account for the dynamic nature of public pension funding and related endogeneity issues. This dissertation concludes by discussing the implications of the empirical findings for policy makers seeking to improve the funded status of their respective state DB retirement systems.
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Books on the topic "Defined benefit and defined contribution plans"

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United States. Internal Revenue Service, ed. Employee benefit plans: Coverage and nondiscrimination requirements : defined contribution plans. 4th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1994.

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R, Brown Jeffrey. Longevity-insured retirement distributions from pensions plans: Market and regulatory issues. Cambridge, MA: National Bureau of Economic Research, 2001.

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Carrasco, Joe. The structure of public pensions: A look at defined benefit and defined contribution plans. Lansing, MI: Senate Fiscal Agency, 1993.

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Lachance, Marie-Eve. Guaranteeing defined contribution pensions: The option to buy-back a defined benefit promise. Cambridge, MA: National Bureau of Economic Research, 2002.

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Samwick, Andrew. How will defined contribution pension plans affect retirement income? Cambridge, MA: National Bureau of Economic Research, 1998.

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Deighan, Geraldine. Current trends in pension plan design: Defined benefit or defined contribution? : the Irish perspective. Dublin: University College Dublin, 1993.

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S, Feldstein Martin. Social security pension reform in China. Cambridge, MA: National Bureau of Economic Research, 1998.

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Brown, Jeffrey R. How should we insure longevity risk in pensions and social security? Chestnut Hill, Mass: Center for Retirement Research, Boston College, 2000.

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Reed, G. Edward. The pension plan crisis continues-- and its grip is stronger. Ottawa: Conference Board of Canada, 2005.

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United States. Internal Revenue Service. Defined contribution plans: Summary alert guidelines : explanations. [Washington, D.C.]: Dept. of the Treasury, Internal Revenue Service, 1988.

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Book chapters on the topic "Defined benefit and defined contribution plans"

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Queiroz, Bernardo L., Thais P. Galletti, and Jussiane G. Silva. "Defined Benefit and Defined Contribution." In Encyclopedia of Gerontology and Population Aging, 1–4. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-69892-2_520-1.

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Queiroz, Bernardo Lanza, Thais P. Galletti, and Jussiane G. Silva. "Defined Benefit and Defined Contribution." In Encyclopedia of Gerontology and Population Aging, 1335–38. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-22009-9_520.

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Mulvey, John M., Thomas Bauerfeind, Koray D. Simsek, and Mehmet T. Vural. "Performance Enhancements for Defined Benefit Pension Plans." In Stochastic Optimization Methods in Finance and Energy, 43–71. New York, NY: Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4419-9586-5_3.

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Blake, David, Andrew Cairns, and Kevin Dowd. "Optimal Investment Strategies in Defined Contribution Pension Plans." In Asset and Liability Management Handbook, 234–79. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230307230_10.

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Colivicchi, Ilaria, Gabriella Piscopo, and Emanuele Vannucci. "Dynamic Strategies for Defined Benefit Pension Plans Risk Management." In Mathematical and Statistical Methods for Actuarial Sciences and Finance, 111–18. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-02499-8_10.

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Mulvey, John M., Woo Chang Kim, and Yi Ma. "Duration-Enhancing Overlay Strategies for Defined Benefit Pension Plans." In Asset and Liability Management Handbook, 280–307. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230307230_11.

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Burman, Leonard E., William G. Gale, Matthew Hall, and Peter R. Orszag. "Distributional Effects of Defined Contribution Plans and Individual Retirement Arrangements." In The Distributional Effects of Government Spending and Taxation, 69–111. London: Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230378605_3.

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Devolder, Pierre, and Sébastien de Valeriola. "Pension Design and Risk Sharing: Mixed Solutions Between Defined Benefit and Defined Contribution for Public Pension Schemes." In Economic Challenges of Pension Systems, 311–39. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-37912-4_14.

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Zinke-Wehlmann, Christian, Julia Friedrich, and Vanita Römer. "Power to the Network: The Concept of Social Business and Its Relevance for IC." In Contributions to Management Science, 201–20. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-52881-2_11.

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AbstractThe concept of IC puts the employee, in its potential role as crowdsource, Campaign Owner or initiator into focus. This reflects the emancipatory and participatory principle that goes hand in hand with the concept of Social Business. The basic idea of Social Business is not to link the business success of a company exclusively to its management capabilities or the business plan, but to understand and value the individual stakeholder as part of a successful enterprise network. For Social Business, value is not exclusively understood as business value; rather, the perspective is expanded to include social added value, in the sense that the value of the work for the employee, society or the environment is considered as an indirect corporate goal. Thus, Social Business is defined as a framework or strategy that uses digital social networks (enterprise social networks) with the primary goal of generating social, ecological and economic benefits. This article introduces the Social Business reference model, which supports the adoption and implementation of the outlined strategy and contrasts it to the ICU Model in order to identify the strengths as well as weaknesses of both models.
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Burnay, Nathalie, Jim Ogg, Clary Krekula, and Patricia Vendramin. "Introduction." In Older Workers and Labour Market Exclusion Processes, 1–17. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-11272-0_1.

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AbstractIn recent years, policies that extend the working life have been a key feature of European and other countries with post-industrialised economies. These policies focus on two dimensions of work and retirement which governments consider crucial to reform if pension systems are to be safeguarded in the context of ageing populations. First, legal and administrative reforms are pushing back the legal age of retirement thereby withholding pension rights until workers have reached a certain age. Second, defined benefit pensions, so-called because employees and employers know the formula for calculating retirement benefits in advance of paying them, are being phased out and replaced by defined contribution pensions, where the level of contributions, and not the final benefit, is pre-defined and no final pension promise is made. This shift results in the individualisation of pension benefits, since in most cases workers must build up sufficient contributions and invest in pension products on financial markets. The effect of this trend is that workers remain in the labour force longer in order to secure an acceptable pension benefit. Overall, the implementation of these two policies to extend the working life has produced the desired effect of retaining individuals longer in the labour market and easing the pressure on public pensions, as can be seen in data produced by Eurostat since the 1990s: the proportion of people aged 55 years or more in the total number of persons employed in the EU-27 increased from 12% to 20% between 2004 and 2019 (Eurostat, 2021).
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Conference papers on the topic "Defined benefit and defined contribution plans"

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Marsya, Mazaya Sharhana, and Tri Handhika. "Optimal LQ45 Stock Allocation and Normal Contribution in a Defined Benefit Pension Plan." In Proceedings of the 12th International Conference on Business and Management Research (ICBMR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icbmr-18.2019.50.

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Yoshida, Kazuo, and Yutaka Horiba. "Empirical Determinants of Adopting Defined-Contribution Corporate Pension Plans in Japan." In 2nd International Conference on Management, Economics and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icmef.2019.11.724.

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Gao, Jianwei. "Optimal Investment Strategy for Defined Contribution Pension Plans under the CEV Model." In 2008 4th International Conference on Wireless Communications, Networking and Mobile Computing (WiCOM). IEEE, 2008. http://dx.doi.org/10.1109/wicom.2008.2323.

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"THE PRACTICE OF APPLYING THE SYSTEM OF DEFINED BENEFIT PENSION PLANS IN THE UNITED STATES." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-2-182/186.

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Tripathi, Neha Goel, Mahavir Mahavir, and Prabh Bedi. "Contribution of planed urban green spaces for promoting human health. Case of Chandigarh, India." In Post-Oil City Planning for Urban Green Deals Virtual Congress. ISOCARP, 2020. http://dx.doi.org/10.47472/oyzf6988.

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Goal 11 of the Sustainable Development Goals has the seventh target of its Sustainable Cities and Communities focused on providing access to safe and inclusive green and public spaces. Principles of sustainable development necessitate that a balance is struck between environment and development to ensure healthy urban living. It has long been established that the presence of natural areas and planned open green spaces in and around urban settlements contributes to a quality of life by providing important ecological, social and psychological benefits to humans. In India, rapid urbanisation is resulting in significant land being used for developmental activities resulting in decline in open spaces across cities. It needs to be noted, the case in Chandigarh, India is different from rest of the country, where open spaces are considered as inviolable land use. Being a rare exception amongst the cities established immediately after India’s Independence, urban greens were visualized and planned as an integral component in the city’s Master Plan. Le Corbusier conceived the master plan of Chandigarh as analogous to human body, where green spaces symbolized the lungs. The greens in Chandigarh were created as functional, organized and natural spaces for integration and convergence of mind and body, that is the city as well as of its population. The research delves into the aspect of inclusivity of its various green spaces based on the social survey of the city’s residents. The intent is to determine the usability and accessibility of the greens by the residents for various recreational, cultural and ecosystem services. The measures of inclusivity of the green spaces are defined to address the key question being researched upon, that is if green spaces have contributed to Chandigarh being a healthy city. Built upon the social survey tools, the authors discern the typologies of green spaces as the measure for building a healthy city contextualized for Chandigarh.
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Ru¨de, Erich, and Rainer Hamann. "Derivation or Ship System Safety Criteria by Means of Risk-Based Ship System Safety Analysis." In ASME 2008 27th International Conference on Offshore Mechanics and Arctic Engineering. ASMEDC, 2008. http://dx.doi.org/10.1115/omae2008-57248.

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Nowadays an increasing popularity of alternative designs can be observed challenging the IMO Regulations of SOLAS (International Convention for the Safety Of Life At Sea). Examples are passenger ships with larger main vertical zones, novel types of survival crafts and new materials. This desire for innovative solutions combined with the society’s need for increasingly safer transport is expected to be satisfied by risk-based ship design and approval. The process of alternative ship design and arrangements, as described in MSC/Circ.1002 and MSC.1/Circ.1212, requires a risk analysis to demonstrate that the risk contribution of the novel design is less or equal to the present design. Thus the application of this process can also be regarded as risk-based design. The application of risk-based design is driven by the need for continuous improvement of the efficiency leading to lower costs for design, manufacturing or operation, because it offers the required frame for the development of new innovative solutions. IACS defines safety as absence of unacceptable levels of risk to life, limb and health. Risk is defined as a measure of likelihood that an undesirable event will occur together with a measure of the resulting consequence within a specified time, i.e., the combination of the frequency or probability and the severity of the consequence. Risk-based design involves risk assessment and risk evaluation criteria that can be defined, for instance, on basis of historical data or the ALARP process (As Low As Reasonably Practicable) combined with cost-benefit analysis. In this paper the definition of a risk evaluation criterion for systems by means of ALARP and cost-benefit analysis is presented and illustrated by a sample design of a ship fuel oil system. The risk contribution tree used for the analysis is composed of fault trees and event trees. A cost-benefit analysis is applied to establish a target system risk criterion in form of a target system failure probability. Problems related to the discrete structure of systems are discussed. The work shows that different risk analysis methods are required to describe the escalation chain from a component failure to a potential accident and its consequences.
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Boissie, Kevin, Thomas Vigier, Marc Zolghadri, and Sid-Ali Addouche. "Business Intelligence and Obsolescence Engineering: Prediction, Performance and Innovation, Linked Destinies." In ASME 2021 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/detc2021-66734.

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Abstract This paper establishes the process in which resilience leads to obsolescence requires a close link between information literacy in one’s sector (industrial and economic) and the ability to anticipate changes (technical and sectoral). Based on an industrial case study, in the automotive manufacturing sector, it is intended to be an engineering analysis in industrial technology with the aim of demonstrating that there is a new axis of reflection, allowing a better performance of the company. This research applies to the life cycles that we have defined and which are sections of the global life cycle. Links are demonstrated between the economic risks to the different types of obsolescence. This article addresses a new research axis in business intelligence, for the benefit of a better technological and industrial management, but also, a new source of data collection to predict market developments, support decision making and the implementation of strategic development plans.
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Zehetmeier, Daniela, Axel Böttcher, and Anne Brüggemann-Klein. "Designing Lectures as a Team and Teaching in Pairs." In Fourth International Conference on Higher Education Advances. Valencia: Universitat Politècnica València, 2018. http://dx.doi.org/10.4995/head18.2018.8103.

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A technique that is frequently used in modern software development is the so-called pair programming. The proven idea behind this technique is that innovative work in a highly complex environment can benefit from the synergy between two persons working together with well-defined roles. The transfer of this technique as a metaphor for teaching has repeatedly been reported as a successful teaching strategy called pair teaching. In this paper, we describe our experiences with designing and teaching a complete lecture on software development as a pair. Our contribution is the definition of patterns for role-assignments to both persons. These include patterns for the design of the lecture as well as patterns for the teaching in class itself. Our experience shows that there also exists a couple of anti-patterns namely role distributions that should be avoided. First evaluation results are promising in the sense that the reception of structure and content as well as students' satisfaction increased significantly with the introduction of pair design and pair teaching.
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Corsiglia, Frederic Anthony, Hani Haidar, and Andrew Duncan Frost. "Risk Informed Work Selection." In Abu Dhabi International Petroleum Exhibition & Conference. SPE, 2021. http://dx.doi.org/10.2118/208015-ms.

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Abstract Asset integrity management is a life cycle concept typically initiated in the conceptual and detailed design phase of projects. Parallel with the development of equipment and system lists, the process of building maintenance job plans starts. Tools, such as criticality assessment, are used to identify the type of engineering deliverable from which the maintenance job plan is built. For a large majority of equipment and systems, original equipment manufacturer (OEM) recommended or fleet inspection, maintenance and testing (IMT) plans are adequate. For a smaller subset, more detailed plans leveraging risk-based inspection (RBI) and reliability-centered maintenance (RCM) concepts are developed building a regime of preventative maintenance focused on data collection in the commissioning and early operation of the facility. For an extremely limited subset of equipment, mostly machinery, but could include pipelines, electrical and product analyzers, the most detailed plans are developed which are highly specific to a particular equipment tag. Criticality assessment is commonly cited as a core process for prioritization of RBI/RCM plan development initially with spare parts inventories and work management later in the life cycle. International standards such as ISO 14224, Petroleum, petrochemical and natural gas industries — Collection and exchange of reliability and maintenance data for equipment, provide a framework for asset hierarchy and taxonomy which will prove to be important during the operating phase of the life cycle where surveillance and corrective maintenance data will be leverage to optimize maintenance job plans. ISO 14224 refers to IEC 60812, Failure modes and effects analysis (FMEA and FMECA), for treatment of Failure Mode Effects and Criticality Assessment (FMECA). To a large extent, ISO 60812 leaves determination of the variables to drive criticality assessment up to the operator saying only that two or more variables should be used. Variables used commonly include consequence of failure, but also maintainability and complexity. Benchmarks for criticality assessment suggest about 10% of equipment merits identification as critical (reference needed). Criticality is important as a foundation to integrity management as work linked to primary function carries an inherited technical characteristic of the equipment and systems. Over time, additional equipment and systems will be added (or removed) from critical equipment lists through continuous improvement processes such as root cause failure analysis (RCFA). With the prioritization of developing maintenance plans through fleet and RBI/RCM processes and their resultant deliverables defined, the detailed plans are identified through collaboration of technical, maintenance and operations staff specialists. Fundamentally, the process involves identification of hazards which can result in impaired primary and secondary functionality, estimation of unmitigated risk, identification of work to mitigate risk, estimation of mitigated risk, calculation of benefit-to-cost and documenting the analysis into the system of record. Consistency in the processes can be assured through application of procedures and references that typically reference a risk matrix. As each hazard is reviewed, there may be multiple failures modes (e.g. hole, crack, rupture) which needs to be considered independently. Consequence assessment is performed for a range of Safety Health Environmental and Security (SHES) scenarios associated with the failure mode. Probability assessment for the scenarios is performed using the available design parameters. The combined consequence and probability form the initial unmitigated risk basis for the scenario. Inspection, maintenance and testing activities are selected by the collaborating specialists with focus of input from technical on probability mitigation, maintenance on cost and operations on benefit. The scenarios is then revisited to document the mitigated risk.
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Kraft, Jan, Tobias Meyer, and Bernhard Schweizer. "Parallel Co-Simulation Approach With Macro-Step Size and Order Control Algorithm." In ASME 2019 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/detc2019-97781.

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Abstract This contribution deals with the parallelization of multibody systems by making use of co-simulation techniques. The overall model is split into a user-defined number of subsystems, which are coupled and computed by means of a co-simulation approach. The co-simulation methods considered here are weak coupling approaches, which implies that each subsystem is solved independently from the other subsystems within a macro-time step. Information (i.e. coupling variables) is only exchanged between the subsystems at certain communication-time points (macro-time points). Within each macro-time step, the unknown coupling variables are approximated by extrapolation polynomials. The separate integration of the subsystems is the crucial point for a parallelized computation. A main drawback of many co-simulation implementations is that they are based on a constant macro-step size. Using an equidistant communication-time grid may in many practical applications be not very efficient with respect to computation time, especially in connection with highly nonlinear models or in context with models with strongly varying quantities. Here, a co-simulation approach is presented which incorporates a macro-step size and order control algorithm. Numerical examples show the benefit of this implementation and the significant reduction in computation time compared to an implementation with an equidistant communication-time grid.
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Reports on the topic "Defined benefit and defined contribution plans"

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Poterba, James, Joshua Rauh, Steven Venti, and David Wise. Defined Contribution Plans, Defined Benefit Plans, and the Accumulation of Retirement Wealth. Cambridge, MA: National Bureau of Economic Research, October 2006. http://dx.doi.org/10.3386/w12597.

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Bodie, Zvi, Alan Marcus, and Robert Merton. Defined Benefit versus Defined Contribution Pension Plans: What are the Real Tradeoffs? Cambridge, MA: National Bureau of Economic Research, October 1985. http://dx.doi.org/10.3386/w1719.

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Maurer, Raimond, Olivia Mitchell, and Ralph Rogalla. Managing Contribution and Capital Market Risk in a Funded Public Defined Benefit Plan: Impact of CVaR Cost Constraints. Cambridge, MA: National Bureau of Economic Research, September 2008. http://dx.doi.org/10.3386/w14332.

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Brown, Jeffrey, and Scott Weisbenner. Who Chooses Defined Contribution Plans? Cambridge, MA: National Bureau of Economic Research, January 2007. http://dx.doi.org/10.3386/w12842.

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Choi, James. Contributions to Defined Contribution Pension Plans. Cambridge, MA: National Bureau of Economic Research, August 2015. http://dx.doi.org/10.3386/w21467.

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Bhattacharya, Vivek, and Gastón Illanes. The Design of Defined Contribution Plans. Cambridge, MA: National Bureau of Economic Research, April 2022. http://dx.doi.org/10.3386/w29981.

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Lachance, Marie-Eve, and Olivia Mitchell. Guaranteeing Defined Contribution Pensions: The Option to Buy-Back a Defined Benefit Promise. Cambridge, MA: National Bureau of Economic Research, January 2002. http://dx.doi.org/10.3386/w8731.

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Sialm, Clemens, Laura Starks, and Hanjiang Zhang. Defined Contribution Pension Plans: Sticky or Discerning Money? Cambridge, MA: National Bureau of Economic Research, October 2013. http://dx.doi.org/10.3386/w19569.

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Gomes, Francisco, Kenton Hoyem, Wei-Yin Hu, and Enrichetta Ravina. Retirement Savings Adequacy in U.S. Defined Contribution Plans. Federal Reserve Bank of Chicago, 2022. http://dx.doi.org/10.21033/wp-2022-40.

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Samwick, Andrew, and Jonathan Skinner. How Will Defined Contribution Pension Plans Affect Retirement Income? Cambridge, MA: National Bureau of Economic Research, July 1998. http://dx.doi.org/10.3386/w6645.

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