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Letteratura scientifica selezionata sul tema "Pension trusts"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 30 luglio 2024

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Articoli di riviste sul tema "Pension trusts"

1

Nobles, Richard. "Pensions as property." Legal Studies 14, no. 3 (November 1994): 345–63. http://dx.doi.org/10.1111/j.1748-121x.1994.tb00508.x.

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The overwhelming majority of employees who are members of occupational pension schemes belong to what are called ‘defined benefit’ schemes. These schemes provide for their members to receive a benefit defined by reference to a member’s salary at the date of their retirement or, if they change jobs, the salary paid just prior to their leaving. This article examines the rights of the members of defined benefit schemes. In particular, it considers claims by scheme members that the pension funds which secure their pensions represent their deferred pay, and that these funds are, in some meaningful sense, their property. The article argues that whilst the law of trusts may appear at first sight to lend support to the members’ claims, developments within the law of trusts, coupled with the underlying contradiction in the meaning of ownership in trust law, has made it difficult for the courts to recognise the members’ claims.

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2

Maher, Craig S., Sungho Park, and James Harrold. "The Effects of Tax and Expenditure Limits on Municipal Pension and Opeb Funding during the Great Recession." Public Finance and Management 16, no. 2 (June 2016): 121–46. http://dx.doi.org/10.1177/152397211601600203.

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The Great Recession of 2008–09 caused an array of fiscal challenges for state and local governments in the US, including the underfunding of pensions and retiree health benefits (Joyce, 2013). It is estimated that in 2009 the 61 largest cities in the US had unfunded pension and retiree health benefits liabilities equal to $217 billion (The Pew Charitable Trusts, 2013). Given these constraints, we are primarily interested in understanding the effects of institutional factors, more specifically the role of tax and expenditure limitations (TELs), on pension and other post-employment benefit (OPEB) funding. Recent studies have examined the effects of pension liabilities on bond ratings (Martell, Kioko and Moldogaziez, 2013), the effects of state budget stabilization funds on pension contributions (St. Clair, 2013) and political and institutional effects on pension plan management (Gehl, Willoughby and Bell 2013); (Chen, Ebdon, Kriz and Laforge, 2013). What is less understood is the role played by institutional structures such as form of government and state-imposed tax and expenditure limitations on pension or OPEB funding before, during and after the recession. Our findings suggest that municipal TELs are statistically associated with OPEB funding, meaning that municipalities with stricter TELs had lower OPEB funding ratios. Just as importantly, we find that during this period, municipalities with mayor-council forms confronted with stricter TELs had better funded pensions and OPEBs than in cities with similar TELs but with manager-council forms of government.

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3

Kilgour, John G. "The Evolution of Private Sector Retirement Income From Defined-Benefit Pensions to Target-Date 401(k) Plans." Compensation & Benefits Review 51, no. 2 (April 2019): 77–85. http://dx.doi.org/10.1177/0886368719864480.

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Traditional employer-sponsored defined-benefit pension plans in the private sector that provided lifetime benefits have declined precipitously since 1985. They have been largely replaced by Section 401(k) plans in which investment control, market risk and longevity risk have been transferred from the employer to the participant. Most participants opted for the low-yielding money market plan default option, which proved inadequate for providing viable retirement income. The Pension Reform Act of 2006 made two important changes to 401(k) plans: (1) allowed automatic enrollment and (2) allowed target-date funds as a “qualified default investment alternative.” This article examines the evolution from defined-benefit pensions to target-date funds and the closely related collective investment trusts.

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4

Fox, D. M. "DISCRETION AND MORAL HAZARD IN PENSION TRUSTS." Cambridge Law Journal 69, no. 2 (June 11, 2010): 240–42. http://dx.doi.org/10.1017/s0008197310000413.

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5

Buhler, M. "Employee benefit trusts and international pension solutions." Trusts & Trustees 14, no. 2 (February 22, 2008): 96–98. http://dx.doi.org/10.1093/tandt/ttn001.

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6

Avrahampour, Yally. "“Cult of Equity”: Actuaries and the Transformation of Pension Fund Investing, 1948–1960." Business History Review 89, no. 2 (2015): 281–304. http://dx.doi.org/10.1017/s0007680515000367.

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This article examines the mid-twentieth-century transformation of U.K. pension fund investment policy known as the “cult of equity.” It focuses on the influence exercised by the Association of Superannuation and Pension Funds over actuarial and corporate governance standards, through actuaries who were members of its council. This intervention led to increasingly permissive actuarial valuations that reduced contributions for sponsors of pension funds investing in equities. Increased demand for equities required pension funds to adopt a more permissive approach to corporate governance than insurance companies and investment trusts, and contributed to declining standards of corporate governance.

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7

White, Reilly. "Executive pensions, compensation leverage, and firm risk." International Journal of Managerial Finance 14, no. 3 (June 4, 2018): 342–61. http://dx.doi.org/10.1108/ijmf-08-2017-0172.

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Purpose The purpose of this paper is to investigate how the structure of both CEO and non-CEO executive compensation affects the overall risk of a firm. The author focuses on the interplay between CEO and non-CEO executive compensation structure. Design/methodology/approach The author uses a hand-collected pension-database that employs both OLS and two-stage least squares regressions to determine the effects of inside debt on default risk using the distance-to-default framework. The database consists of 8,965 executive-year data points from 272 firms. Findings This paper accomplishes three major objectives: first, the author presents a significant extension of Sundaram and Yermack (2007) by including non-CEO executives; the author demonstrates how the differences in inside debt between CEO and non-CEO executives are directly related to firm risk; and that funding these pensions via a Rabbi Trust eliminates most of the risk-shifting effects. Firms with the lowest compensation leverage gap between CEO and non-CEO executives were most likely to observe the agency costs associated with high executive leverage. When compensation leverage structures were substantially different, or the pension was pre-funded, these effects are neutralized. Originality/value To the best of the author’s knowledge, the first paper addresses the effects of Rabbi Trusts on risk-shifting behavior between both CEOs and non-CEO executives. Further, the author extends Sundaram and Yermack (2007) using a hand-collected database six times larger than the original paper. By focusing on the “leverage gap” between CEOs and non-CEO executives, the author presents unique evidence that underlines the risk dynamics between CEOs and their boards.

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8

Chun, SunEae, and MinHwan Lee. "Corporate ownership structure and risk-taking: evidence from Japan." Journal of Governance and Regulation 6, no. 4 (2017): 39–52. http://dx.doi.org/10.22495/jgr_v6_i4_p4.

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We examine the relationship between ownership structure and corporate risk-taking in Japan over the sample periods of 2000 2010. Reflecting the ongoing changes in the ownership structure in Japan, we incorporate the various kinds of insider and outsider ownership in the analysis. Ownership such as concentrated ownership, ownership by closely related parties, financial institutions comprising banks and insurance companies and managers are categorized into inside ownership, while ownership by foreigners or financial institution such as investment trusts or pension funds are categorized into outside ownership. The ownership structure is found to have a different impact on the firm’s risk-taking behavior. The study shows that concentrated ownership or ownership by closely related parties affect the firm risks in a convex manner and encourages the firm management to take more risk when the firms have growth opportunities. On the other hand, ownership by financial institutions such as bank and insurance companies, does not seem to affect the firm risk level. This implies that the financial institutions fail to play their role of a shareholder monitor. When managerial ownership is allowed, it is found that Japanese managers’ incentives are aligned with those of shareholders. Contrary to the conventional entrenchment hypothesis, however, managers seem to take more risk as the share of managerial ownership increases. Foreign investors are found to enhance corporate risk-taking in a monotonic manner and do not bias corporate investment in a conservative direction in pursuit of their short-term gains. Domestic institutions such as investment trusts or pension funds are found to neither affect the firm risk level nor enhance the firm value.

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Akhtar, Zia. "Auto enrolment, pension trusts and ethical finance: Banks and regulators have an increasing role in promoting Shariah finance." International Journal of Disclosure and Governance 12, no. 4 (August 13, 2015): 275–83. http://dx.doi.org/10.1057/jdg.2015.7.

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Wang, Wenjing, and Arthur S. Guarino. "The Impact of the Covid-19 Crisis on Common Stock Dividend Payout Policy." Research in Economics and Management 5, no. 4 (September 8, 2020): p68. http://dx.doi.org/10.22158/rem.v5n4p68.

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For many investors, dividends play a key role in evaluating the return of a common stock and the main reason for making the investment. For those investors, dividends are a necessary aspect since they are a vital source of income. But with the Covid-19 pandemic, many corporations have been adversely affected by a global economic slowdown. For publicly traded corporations, depending on its industry, dividends have been sharply affected to the point of either being reduced or suspended indefinitely. Using the Standard and Poor’s 500 stock index as a guide, stock analysts can possibly acquire a better understanding as to how reduced or suspended dividend income will affect different investors. The aim and purpose of this paper is to examine the affect the reduction and suspension of dividends will have as a source of needed income for private investors, pension funds, mutual funds, insurance companies, and real estate investment trusts.

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Tesi sul tema "Pension trusts"

1

Sharif, Kamaruddin Bin. "Pension funding and investment : a multiple criteria decision making approach." Connect to resource, 1985. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1262290653.

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2

Chan, Ching-ting Janny. "The marketing of pension fund in Hong Kong : services marketing /." [Hong Kong : University of Hong Kong], 1992. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13335856.

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3

Nhabinde, Vasco Correia. "Retirement schemes and economic growth in sub-Saharan countries a panel data analysis /." Pretoria : [s.n.], 2007. http://upetd.up.ac.za/thesis/available/etd-11222007-155952.

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4

Shetty, Shekar T. "The Information Content of Pension Fund Asset Reversion." Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc279197/.

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Prior studies on the impact of the termination of overfunded defined benefit pension plans on shareholders' wealth have produced conflicting findings. The first study on the stock market reaction to pension plan termination was conducted by Alderson and Chen (1986); this study claimed that shareholders realize significant positive abnormal returns around the termination announcement date. A more recent study, by Moore and Pruitt (1990), disclaimed the findings of Alderson and Chen. Reexamination of these two studies with additional evidence and the use of the appropriate announcement date suggests that termination of pension plans is associated with significant wealth gain to shareholders. This study also analyzes samples from periods prior to and after the imposition in 1986 of a 10 percent excise tax on recaptured excess pension assets. The empirical results suggest that shareholders experience significant positive wealth effects for the pre-tax (1980-85) period and no wealth effects for the post-tax (1986-88) period. The primary purpose of this study is to determine the impact of stock market reaction upon shareholders' wealth under the partial anticipation hypothesis. The pre-tax sample is analyzed by isolating the expected terminators using the multiple discriminant analysis model. This study finds significant positive abnormal returns only for firms that are not anticipated by the investors as potential terminators. The results of this study do not lend support to either the "separation" or the "integration" hypothesis as proposed by Alderson and Chen (1986). Instead, the results are consistent with the information hypothesis that the market reacts to unanticipated events that provide new information. Cross-sectional regression analysis of unexpected terminators suggests that the abnormal performance of stocks of pension terminating firms is explained by the firms' debt ratio and the amount of surplus pension assets. It can be inferred that firms may resort to recapturing excess pension assets as a way of financing investments internally when faced with unfavorable credit markets.

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Lau, Cheung-yun Lily. "Mandatory provident fund as a replacement for civil service pension in Hong Kong." Hong Kong : University of Hong Kong, 2000. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2218871X.

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6

Vidler, Sacha. "Pension reform: an analysis of the economic foundations of private pensions." Thesis, The University of Sydney, 2003. http://hdl.handle.net/2123/577.

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The dissertation investigates support by economists for the global policy shift away from unfunded public pension schemes towards funded private pension schemes. Influential economists and institutions, including the World Bank, present a suite of economic arguments that suggest that this shift will have positive effects on national economies, particularly in the context of aging. The arguments may be categorised according to their relation to the operation of three sets of institutions: capital markets, labour markets and political systems. In capital markets, the transition is purported to increase private and national saving, increase the quantity and quality of investment, and provide more efficient private administration. In labour markets, it is claimed that the shift will reduce labour market distortions associated with public pensions, which inhibit competitiveness, produce unemployment and encourage early retirement. According to the World Bank, public pensions systems cause these distortions without achieving their stated objective of reducing inequality. In the political sphere, the shift is purported to insulate the pension system from political pressures, which otherwise inevitably lead to crisis. The thesis provides evidence which refutes these claims. The best research, including studies by orthodox economists, indicate that the shift does not increase savings or investment, or improve the quality of financial investment. The main effect of tax concessions associated with private pension systems is to divert to private pension funds savings that would occur in any case via other mechanisms. The tax concessions are also regressive, even in systems with compulsory elements. Private administration of pensions, particularly in a plural consumer market setting, is highly inefficient, with customers at a disadvantage in dealing with providers due to the complexity and opacity of products and pricing. A negative relationship is found between public pension spending and levels of elderly poverty, suggesting that reducing public pension spending increases levels of elderly inequality. Public pensions are found not to explain differences in economic growth between regions. Elements of system design which distort labour markets, such as by encouraging early retirement, can easily be adjusted. However, such elements are explicit government policy in several countries. A review of public and private pensions finds that examples of public system crisis are associated with instances of economic and political collapse, rather than system design. Private funded systems are found to be more vulnerable, not less, to the same external influences. Relatively generous universal public pension systems are found to be financially sustainable despite demographic change, assuming modest levels of economic growth.

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7

Vidler, Sacha. "Pension reform an analysis of the economic foundations of private pensions /." University of Sydney. Political Economy, 2003. http://hdl.handle.net/2123/577.

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The dissertation investigates support by economists for the global policy shift away from unfunded public pension schemes towards funded private pension schemes. Influential economists and institutions, including the World Bank, present a suite of economic arguments that suggest that this shift will have positive effects on national economies, particularly in the context of aging. The arguments may be categorised according to their relation to the operation of three sets of institutions: capital markets, labour markets and political systems. In capital markets, the transition is purported to increase private and national saving, increase the quantity and quality of investment, and provide more efficient private administration. In labour markets, it is claimed that the shift will reduce labour market distortions associated with public pensions, which inhibit competitiveness, produce unemployment and encourage early retirement. According to the World Bank, public pensions systems cause these distortions without achieving their stated objective of reducing inequality. In the political sphere, the shift is purported to insulate the pension system from political pressures, which otherwise inevitably lead to crisis. The thesis provides evidence which refutes these claims. The best research, including studies by orthodox economists, indicate that the shift does not increase savings or investment, or improve the quality of financial investment. The main effect of tax concessions associated with private pension systems is to divert to private pension funds savings that would occur in any case via other mechanisms. The tax concessions are also regressive, even in systems with compulsory elements. Private administration of pensions, particularly in a plural consumer market setting, is highly inefficient, with customers at a disadvantage in dealing with providers due to the complexity and opacity of products and pricing. A negative relationship is found between public pension spending and levels of elderly poverty, suggesting that reducing public pension spending increases levels of elderly inequality. Public pensions are found not to explain differences in economic growth between regions. Elements of system design which distort labour markets, such as by encouraging early retirement, can easily be adjusted. However, such elements are explicit government policy in several countries. A review of public and private pensions finds that examples of public system crisis are associated with instances of economic and political collapse, rather than system design. Private funded systems are found to be more vulnerable, not less, to the same external influences. Relatively generous universal public pension systems are found to be financially sustainable despite demographic change, assuming modest levels of economic growth.

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8

Mashruwala, Shamin D. "The impact of accounting smoothing on asset allocation in corporate pension plans : evidence from the U.K. /." Thesis, Connect to this title online; UW restricted, 2007. http://hdl.handle.net/1773/8835.

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9

Njuguna, Amos Gitau. "An investigation of financial and operational efficiency of pension funds in Kenya." Thesis, Nelson Mandela Metropolitan University, 2010. http://hdl.handle.net/10948/1144.

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Pension funds are the principal sources of retirement income for millions of people in the world. Pension funds are also important contributors to the gross domestic product (GDP) of countries. This study focuses on pension funds in Kenya. Retirement income accounts for 68 percent of the total income of retirees in Kenya, while pension assets account for 30 percent of Kenya’s GDP. It is therefore important that pension funds be managed effectively, not only in Kenya, but also in other countries. The primary objective of the study is to investigate ways of enhancing pension fund efficiency by establishing the determinants of such efficiency. More specifically, the study explores the effect that the organisational culture, regulations, investment strategy, ethics, risk management, design, size and the age profile of members of pension funds exert on the efficiency of these funds. A sample of 749 pension funds was drawn from the Kenyan Retirement Benefits Authority (RBA) register. The sample selection was based on the criterion that these pension funds should have been in existence within the period 2001 to 2008. Seven hundred and forty-nine (749) questionnaires were mailed to the trustees of these pension funds. Three hundred and sixty-two (362) usable questionnaires were returned, which translated into a response rate of 48.3 per cent. Except for financial efficiency, self-constructed instruments based on secondary literature reviews were used to measure the variables in the hypothesised model to improve pension fund efficiency. Appropriate steps were taken to ensure the validity and reliability of these measuring instruments. The empirical results revealed that leadership, governance, regulations, design, membership age and size of funds had no significant influence on operational efficiency of these funds. The results further showed that the membership age, design, regulations and operational efficiency of pension funds exerted no significant influence on their financial efficiency. The results also revealed that the membership age, size and design of pension funds did not influence how these funds were led by their leadership. iv The empirical results however showed that smaller pension funds were perceived to exhibit better financial efficiency, while pension funds with membership aged 31 - 40 were perceived to be better governed compared to other age groups. Finally, in rigorous structural equation analyses, no significant relationships were found between fund regulations (independent variable), on the one hand, and fund governance and leadership (dependent variables), on the other hand. Use of simple linear regression however disclosed a significant positive relationship between the afore-mentioned independent variable and dependent variables.

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Mbedzi, Ndivhuhweni Innocent. "A legal analysis on the distribution and payment of the special pensions under the Special Pensions Act, 69 of 1969." Thesis, University of Limpopo, 2013. http://hdl.handle.net/10386/1183.

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Thesis (LLM. (Labour Law)) -- University of Limpopo, 2013<br>The South African government has paid compensation in a form of special pension to individuals who have been exposed to certain types of hardship and suffering caused by the governments or their predecessors. This compensation is described as ‘the appreciation or sense of guilty of society towards those people on whom the government has rightfully or wrongfully and at any rate disproportionally inflicted damage’. Government have been prepared to pay compensation to the following persons: former enemies, victims of war, victims of harmful compulsory vaccination measures, persons who had sacrificed their jobs and education in the process of overturning oppressive governments establishing democratic government; and persons whose basic human rights had been violated by governments or their predecessors. These persons have sacrificed their lives either in exile or within South Africa fighting for South Africa to be democratic. These persons must prove that they served their respective political organisations for a period of five years or above or they were banished or restricted in certain area or imprisoned or sentenced.

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Libri sul tema "Pension trusts"

1

1957-, Sullivan M., ed. Pensions and pension funding. London: Routledge, 2007.

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B, Felderer, ed. Public pension economics. Wien: Springer-Verlag, 1993.

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Vittas, Dimitri. Private pension funds in Argentina's new integrated pension system. Washington, DC: World Bank, Financial Sector Development Dept., 1997.

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4

Bunt, Karen. The role of pension scheme trustees. Leeds: Corporate Document Services, 1998.

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5

Queisser, Monika. Pension reform and private pension funds in Peru and Colombia. Washington, DC: World Bank, Financial Sector Development Dept., 1997.

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Corporación de Investigación, Estudio y Desarrollo de la Seguridad Social and International Seminar "Results and Challenges of Pension Reforms" (2003 : Mexico), eds. Pension reforms: Results and challenges. Santiago, Chile: Corporación de Investigación, Estudio y Desarrollo de la Seguridad Social, 2003.

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7

Toulson, Norman. Managing pension schemes. Aldershot: Gower, 1986.

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Hager, David P. Pension fund investment. London: Butterworths, 1989.

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Toulson, Norman. Managing pension schemes. Aldershot, Hants., England: Gower, 1986.

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10

Grandolini, Gloria M. The 1997 pension reform in Mexico. Washington, DC: World Bank, Latin American and the Caribbean Regional Office, Finance, Private Sector, and Infrastructure Unit, 1998.

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Capitoli di libri sul tema "Pension trusts"

1

Alexander, Jane. "Pension Funds, Unit Trusts and Liffe." In London International Financial Futures Exchange Yearbook, 18–20. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-10000-2_4.

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2

Clare, Andrew, and Chris Wagstaff. "The Pension Promise: How Do Pension Liabilities Arise?" In The Trustee Guide to Investment, 1–23. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230361874_1.

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Clare, Andrew, and Chris Wagstaff. "The Macroeconomic Background to Pensions: Why Economics Matters." In The Trustee Guide to Investment, 51–78. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230361874_4.

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4

Wilkie, Margaret, Rosalind Malcolm, and Peter Luxton. "Pension-fund trusts." In Q & A Revision Guide: Equity and Trusts 2012 and 2013, 181–91. Oxford University Press, 2012. http://dx.doi.org/10.1093/he/9780199697632.003.0012.

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Hudson1, Alastair. "The Regulation Of Trustees." In Contemporary Perspectives On Property, Equity And Trusts Law, 163–80. Oxford University PressOxford, 2007. http://dx.doi.org/10.1093/oso/9780199219841.003.0009.

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Abstract To understand the modern law of trusts properly it is important to be aware both that there are a number of very different types of trust and that there are qualitatively different types of obligation imposed on the different types of trustee. One particularly significant development in the differentiation between types of trust has been the introduction of formal regulation to deal with some trustees but not others: principally pension fund trusts regulated under the Pensions Acts,2 unit trusts regulated under the UCITS Directive3 and the Financial Services and Markets Act 2000,4 and trustees who are ‘authorized persons’ regulated by the Financial Services Authority (FSA) under the Financial Services and Markets Act 2000.5 There are also other forms of trust which are described in detail by primary legislation, such as trusts of land under the Trusts of Land and Appointment of Trustees Act6 and strict settlements under the Settled Land Act 1925,7 with the result that the obligations of the trustees are different from those Professor of Equity & Law, Queen Mary, University of London.

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"Occupational pension funds." In Equity and Trusts, 1063. Routledge-Cavendish, 2009. http://dx.doi.org/10.4324/9780203876725-40.

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"OCCUPATIONAL PENSION FUNDS." In Equity & Trusts, 834–57. Routledge-Cavendish, 2013. http://dx.doi.org/10.4324/9781843145172-43.

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8

Watt, Gary. "2. Understanding trusts." In Equity & Trusts Law Directions, 25–45. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198869382.003.0002.

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Without assuming prior legal knowledge, books in the Directions series introduce and guide readers through key points of law and legal debate. Questions, diagrams and exercises help readers to engage fully with each subject and check their understanding as they progress. There are many kinds of trusts performing different functions. Private family trusts of the orthodox type are different from special trusts such as pension trusts and charitable trusts, and the so-called ‘NHS trust’. The diversity of functions performed by trusts explains why there is diversity within the law of trusts. This chapter provides an overview of trusts, including their usefulness, how they differ from other legal concepts (contracts, debt, powers, agency), the different trust types, the role of trusts in asset protection and the social significance of trusts. It looks at special categories of trusts and trustees, including bare trusts, protective trusts, pension fund trusts and asset protection trusts.

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Wilkie, Margaret, Rosalind Malcolm, and Peter Luxton. "12. Pension-fund trusts." In Questions & Answers Equity and Trusts, 168–78. Oxford University Press, 2014. http://dx.doi.org/10.1093/he/9780199689200.003.0012.

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"Pension increases." In Pensions, Contracts and Trusts: Legal Issues on Decision Making. Bloomsbury Professional, 2020. http://dx.doi.org/10.5040/9781526511867.ch-033.

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Atti di convegni sul tema "Pension trusts"

1

Dong, Xinxin, Chunshan Li, and Dianhui Chu. "A Recommendation of Pension Service Based on Trusted Network." In 2017 IEEE International Symposium on Parallel and Distributed Processing with Applications and 2017 IEEE International Conference on Ubiquitous Computing and Communications (ISPA/IUCC). IEEE, 2017. http://dx.doi.org/10.1109/ispa/iucc.2017.00189.

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Rapporti di organizzazioni sul tema "Pension trusts"

1

Kiel, Al. Trustees' handbook of Jamaica. Inter-American Development Bank, February 2018. http://dx.doi.org/10.18235/0003867.

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This eighth document of the PLAC Network Technical Assistance Document Series is entitled “Trustees Handbook” and was especially designed for the Board of Trustees that is responsible for the management of private pension plans in Jamaica. The handbook aims to provide trustees with important learning, understanding and clarification on pension-related matters. It covers a range of topics to assist trustees in the effective management of pension plans and, by extension, contribute to strengthening the regulatory framework of the pension industry. This initiative seeks to help trustees understand their obligation to make informed decisions, manage risk and reduce ambiguity and misinterpretation by providing an official source of reference and to increase knowledge and understanding of the operations of pension plans and the requirements contained in the Pensions Act and associated regulations, applicable policies and procedures and best practices.

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Smetters, Kent, and Walter Theseira. A Matter of Trust: Understanding Worldwide Public Pension Conversions. Cambridge, MA: National Bureau of Economic Research, May 2011. http://dx.doi.org/10.3386/w17015.

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Financial Stability Report - Second Half of 2022. Banco de la República, September 2023. http://dx.doi.org/10.32468/rept-estab-fin.sem2.eng-2022.

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Banco de la República’s main goal is to preserve the purchasing power of the currency in coordination with the general economic policy that is intended to stabilize output and employment at long-term sustainable levels. Properly meeting the goal assigned to the Bank by the 1991 Constitution critically depends on preserving financial stability. This is understood to be a general condition in which the financial system evaluates and manages the financial risks in a way that facilitates the suitable performance of the economy and efficient allocation of resources while, at the same time, it is able to absorb, dissipate, and mitigate the appearance of risks that may arise as a result of adverse events. This Financial Stability Report meets the goal of giving Banco de la República’s diagnosis of the financial system’s and its debtors’ recent performance as well as of the main risks and vulnerabilities that could affect the stability of the Colombian economy. The Report is intended to inform the public and the participants in the financial markets about the trends and risks affecting the system and it also intends to promote public debate on this subject. The results presented here also serve as a basis for the monetary authority to assess the effects and risks of monetary policy at the current situation and to adopt measures under its purview to promote financial stability. The analysis presented in this edition of the Report leads to the conclusion that there has been a strong credit trend in Colombia in the last few months that is consistent with the strength of economic activity. Credit continues to grow (in all its categories and especially in consumer loans) while past-due and risky loans continue to decline for the aggregate portfolio. In general terms, the favorable performance of credit establishments (CIs) in a context of tighter financial conditions and greater volatility in financial markets continues to reflect the soundness and stability of the Colombian financial system. In spite of exhibiting a recent decline, CIs are keeping liquidity and capital adequacy indicators well above the regulatory minimums. Its aggregate profitability, in turn, returned to the levels seen before the pandemic shock and showed a positive performance in financial intermediation activities. With respect to non-bank financial institutions, the recent volatility of the financial markets has led to reductions in their level of assets due to the devaluations in their investment portfolios. This has been reflected mainly in reduced profitability for Trust Companies (TC) and Pension Fund Managers (PFM). In line with the positive performance of economic activity in 2021 and so far in 2022, the rapid surge in household loans in Colombia, especially consumer loans together with the high levels of household debt to disposable income ratio is still considered a source of vulnerability for the stability of the Colombian financial system just as it was in the previous edition of this Report (see section 2.2.2). In addition, given the large current account deficit and the foreign financing needs, the exposure of the Colombian economy and financial institutions to changes in financial conditions persists in a global environment of high uncertainty. In any case, the results presented in this Report indicate that the financial system has shown to be resilient to the materialization of adverse scenarios (see Chapter 3). In compliance with its constitutional objectives and in coordination with the financial system’s security network, Banco de la República will continue to closely monitor the financial stability outlook at this juncture and will make the necessary decisions to ensure the proper functioning of the economy, facilitate the sufficient flow of credit and liquidity resources, and promote the smooth functioning of the payment system. Box 1: Insurance Industry Performance During the Covid-19 Pandemic - Financial Stability Report, Second Half of 2022. Gualtero-Briceño, Daniela and Pirateque-Niño, Javier Eliecer Box 2: Recent Trends in the Financial Position of Households - Financial Stability Report, Second Half of 2022. Gómez-Molina, Andrés Camilo; Mariño-Martínez, Juan Sebastián and Osorio-Rodríguez, Daniel Box 3: A Description of the Foreign Exchange Risk of Real Sector Firms in Colombia in 2021 - Financial Stability Report, Second Half of 2022. Carmona-Duarte, Alvaro; Martinez-Osorio, Adrian and Niño-Cuervo, Jorge Jorge Niño

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