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Pension Plan Valuation: Discount Rate Determinations & Differences

Pension Plan Valuation: Discount Rate Determinations & Differences

Autorzy
Wydawnictwo Nova Science Publishers Inc
Data wydania 01/09/2015
Liczba stron 112
Forma publikacji książka w twardej oprawie
Poziom zaawansowania Dla profesjonalistów, specjalistów i badaczy naukowych
ISBN 9781634832380
Kategorie Rynek pracy, Emerytury
942.00 PLN (z VAT)
$256.21 / €210.06 / £180.46 /
Produkt na zamówienie
Dostawa 14 dni
Ilość
Do schowka

Opis książki

A pension is a voluntary benefit offered by employers to assist employees in providing for their financial security in retirement. Public and private sector defined benefit pension plans are subject to different rules and guidance regarding discount rates -- interest rates used to determine the current value of estimated future benefit payments. This book addresses the significance of differences in approaches used to determine discount rates among public and private plans; purposes for measuring the value of a plan's future benefits and key considerations for determining discount rate policy; and approaches selected countries have taken to choose discount rates.

Pension Plan Valuation: Discount Rate Determinations & Differences

Spis treści

Preface; Pension Plan Valuation: Views on Using Multiple Measures to Offer a More Complete Financial Picture; Multiemployer Defined Benefit (DB) Pension Plans: A Primer & Analysis of Policy Options; Index.

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