Fundamentals of Private Pensions / Edition 9

Fundamentals of Private Pensions / Edition 9

3.5 2
by Dan McGill, Kyle N. Brown, John J. Haley, Sylvester Schieber
     
 

ISBN-10: 0199544514

ISBN-13: 9780199544516

Pub. Date: 02/09/2010

Publisher: Oxford University Press

For more than five decades, Fundamentals of Private Pensions has been the most authoritative text and reference book on retirement plans in the United States. The ninth edition is completely updated and reflects recent developments in retirement plans including the passage of the US Pension Protection Act of 2006 (PPA), the widespread shift toward hybrid and defined

Overview

For more than five decades, Fundamentals of Private Pensions has been the most authoritative text and reference book on retirement plans in the United States. The ninth edition is completely updated and reflects recent developments in retirement plans including the passage of the US Pension Protection Act of 2006 (PPA), the widespread shift toward hybrid and defined contribution plans, and a burgeoning economics and finance research literature on retirement and retirement plans. The volume is organized into eight main sections so the reader may use the volume as a text, a research tool, or a general reference.

Product Details

ISBN-13:
9780199544516
Publisher:
Oxford University Press
Publication date:
02/09/2010
Edition description:
New Edition
Pages:
848
Product dimensions:
7.60(w) x 9.70(h) x 2.10(d)

Table of Contents

Section I: Introduction
1. Underlying Forces
Section II: Broad Public Policy Environment for Retirement Plans
2. Social Insurance
3. The Politics and Economics of Tax Preferences
Section III: The Role of Pension Plans
4. Overall Objectives in Designing a Retirement Program
5. Human Resource Incentives in Employer-Sponsored Retirement Plans
6. Financing of Employer-Sponsored Retirement Plans
7. Total Retirement Income: Setting Goals and Meeting Them
8. Changing the End of Work: Phased Retirement
9. Dealing with Risks of Outliving Resources in Retirement
Section IV: Structure of Retirement Plans
10. The Design of DB Plans
11. The Design of DC Plans
12. The Design of Hybrid Plans
13. Individual Plans
Section V: Regulatory Environment for Retirement Plans
14. Historical Review of Pension Regulations
15. Basic Regulatory Environment and Plan Qualification Requirements
16. Coverage, Nondiscrimination, and Integration with Social Security
17. Tax Consequences: Distributions and Contributions
18. Form of Doing Business and Transactional Consideration
19. Fiduciary Responsibility with Participant Rights
20. Plan Termination and Participant Rights
Section VI: Actuarial Requirements and Practices and Accounting for Pensions
21. Actuarial Cost Factors
22. Funding Requirements for Single Employer DB Plans
23. Funding Requirements for Multiemployer Plans
24. Cost Illustrations and Scope of Employer Choice/Strategy
25. Financial Accounting and Disclosures for Retirement Plans
Section VII: Pension Risk Management and Investments
26. The Basics of Investments for Retirement Plans
27. Investing for Defined Benefit Plans
28. Investing and Defined Contribution Plans
Section VIII: The Future of Pensions
29. The Future of Pensions

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