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15 Resources for

defined benefit pension plan

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Third Quarter 2005 Results for Defined Benefit Pension Plans in Selected Countries
This article reviews how global capital market performance in the third quarter of 2005 affected pension plans in major retirement markets worldwide. The impact of capital markets on these pension plans is twofold: On fund assets as a direct result of investment performance and on plan liabilities (as measured under...
Tags: payroll solutions, Benefits, Towers Perrin, defined benefit pension plan, pension plan, capital market, International Accounting Standard, asset, performance
White papers 2005-11-10
Resurrecting the Defined Benefit Pension Plan: A New Perspective
Under the traditional approach to defined benefit plans, well-intended disciplinary and regulatory regimes have sought to restrict discretion, reduce uncertainty and risk, and protect workers and employers. Nevertheless the discouraging state of US defined benefit plans indicates that past efforts have gone awry. This paper suggests that a new approach...
Tags: Benefits, payroll solutions, University of Pennsylvania, benefit plan, defined benefit pension plan, benefit, worker, security
White papers 2005-08-28
Regulating Single Employer Defined Benefit Pension Plans: A Modern Approach
Recent financial market and plan termination experiences have exposed the shortcomings of existing funding, disclosure, and premium rules governing private single-employer defined benefit pension plans in the United States. These rules were designed to provide predictability for plan sponsors and administrators, by insulating pension plans from the realities of economic...
Tags: Financial accounting, payroll solutions, Benefits, University of Pennsylvania, financial market, pension plan, defined benefit pension plan, financial, insurance
White papers 2005-08-17
Liability Driven Investing Provides Insight Into Setting a Pension Plan's Asset Mix
Until recently, the main focus in the development of investment policy for defined benefit pension plans has been on plan assets. However, most critical variables for a defined benefit pension plan such as financial position, contribution requirements, and pension expense depend on the behavior of both assets and liabilities. Volatility...
Tags: Asset management, payroll solutions, Benefits, Aon Corp., defined benefit pension plan, asset, pension plan, volatility, financial
White papers 2005-07-01
Private Pensions: Revision of Defined Benefit Pension Plan Funding Rules Is an Essential Component of Comprehensive Pension Reform
This report discusses the recent report on the rules that govern the funding of defined benefit DB plans and the implications of those rules for the problems facing the Pension Benefit Guaranty Corporation PBGC and the DB pension system generally. In recent years, the PBGC has encountered serious financial difficulties....
Tags: Benefits, payroll solutions, Government Accountability Office, Pension Benefit Guaranty Corp., pension, defined benefit pension plan, asset, financial, benefit
White papers 2005-06-07
(I can't get no) Satisfaction: Managing Systematic and Active Risk in Today's Environment
The environment facing defined benefit pension plans today is probably the most hostile on record. In this tempestuous environment, effective management of systematic and active risks is more important than ever. Systematic risks can be reduced through effective diversification, but can never be eliminated completely. Active risks, or alpha risks,...
Tags: Strategy, payroll solutions, defined benefit pension plan, risk, environment
White papers 2005-02-01
Funding Our Future: A Safe and Sound Approach to Defined Benefit Pension Plan Funding Reform
This paper outlines proposals for funding reform for defined benefit pension plans other than multiemployer plans. There is a threshold question as to whether reform should be based on modifications of current law or whether the current-law rules should be replaced in their entirety with a new structure. This would...
Tags: payroll solutions, American Benefits Council, defined benefit pension plan
White papers 2005-02-01
Could A Bull Market Be A Panacea For Defined Benefit Pension Plans?
The benefit pension fund accounting rules and regulations directly affect a company’s earnings and balance sheets. Still, the company’s financial statements and accompanying notes are not enough for determining a company’s pension activity. The best solution to the problems surrounding the defined benefits plans is adhering to the bull market....
Tags: payroll solutions, Financial accounting, Investment, FDIC, defined benefit pension plan, financial statement, stock market, accounting, stock, benefit, financial
White papers 2004-01-13
FRS17 and Estimates of the Sterling Double: A Corporate Yield Curve
This paper argues that the appropriate discount rate to use to report defined benefit pension plan liabilities in the financial statements is a yield derived from an estimate of a double A corporate yield curve. It introduces a new class of credit spread models finding that they obtain more robust...
Tags: payroll solutions, Watson Wyatt Worldwide, defined benefit pension plan, sterling, yield, financial statement, financial
White papers 2004-01-01
The Expenses of Defined Benefit Pension Plans and Mutual Funds
This paper extends the research of the earlier studies by comparing the expenses of mutual funds with those of defined benefit pension plans sponsored by state and local governments. Mutual funds and pension plans are similar in that they manage relatively large pools of assets. Nonetheless, there are marked differences...
Tags: Mutual funds, Retirement plans, Investment, payroll solutions, Benefits, Investment Company Institute, defined benefit pension plan, mutual fund, pension plan, organizational structure, asset
White papers 2003-12-01
Institutional Investment Management: A Comparison of Portfolio Management Expenses of Mutual Funds and Defined Benefit Pension Plans
The expenses borne by mutual funds for portfolio management are roughly the same as the expenses incurred by public pension plans for external management of their portfolios. The paper concludes that mutual funds overpaid for portfolio management is based on the inclusion of business, administrative, and other expenses in their...
Tags: Mutual funds, Retirement plans, Investment, payroll solutions, Investment Company Institute, portfolio management, mutual fund, defined benefit pension plan, pension plan
White papers 2003-11-01
Defined Benefit Pension Plan
Defined benefit pension plan is the employee compensation scheme that guarantees a specific benefit level at the retirement of the employee. The same entails costs to the organization. Length of service and amount of salary are important considerations towards determining an employee’s pension benefits. The paper examines the dynamics and...
Tags: payroll solutions, defined benefit pension plan, benefit
Presentations 2003-01-01
Accounting And Reporting By Defined Benefit Pension Plans
This report establishes standards of financial accounting and reporting for the annual financial statements of a defined benefit pension plan plan. It applies both to plans in the private sector and to plans of state and local governmental units. It does not require the preparation, distribution, or attestation of financial...
Tags: Financial statements, Financial Planning, payroll solutions, Financial Accounting Standards Board, defined benefit pension plan, financial statement, financial accounting, financial, asset, accounting, benefit
White papers 2003-01-01
Defined Benefit Pension Plan Liabilities and International Asset Allocation
Despite the integration of international capital markets and the relaxation of capital controls, U.S. defined benefit pension plans do not diversify internationally enough. This paper explores whether incorporating liabilities in the asset allocation decision can help explain pension plans' home bias. Incorporating pension liabilities proves not to explain pension plan...
Tags: payroll solutions, Asset management, Benefits, University of Pennsylvania, pension plan, defined benefit pension plan, asset allocation, capital market, allocation, asset
White papers 2002-10-20
Accounting/Actuarial Bias Enables Equity Investment by Defined Benefit Pension Plans
Although pension finance theory says almost all defined benefit pension plans sponsored by publicly traded U.S. corporations should invest entirely in fixed income, 60% of assets are invested in equities. This paper offers a variation on the existing theory, removing the strong, but often unstated, assumption of transparency. The transparent...
Tags: payroll solutions, Asset management, Investment, Financial services, Financial accounting, University of Pennsylvania, defined benefit pension plan, equity, fixed income, arbitrage, equity investment, pension plan, asset, theory, finance, financial
White papers 2000-05-01

Additional Resources

Russell Investments Named Implementation Manager for the Rhode Island State Investment Commission
TACOMA, Wash. -- Russell Investments has been hired by the Rhode Island State Investment Commission to be the $8.4 billion pension fund's new Aggregate Exposure Manager, responsible for improving the implementation of the plan's investments. Russell's appointment was one of three new relationships approved simultaneously by the Board...
Articles 2008-07-08
UBS Global Asset Management Reports Funding Ratios for Defined Benefit Pension Plans Improve as Interest Rates Rise
CHICAGO -- UBS Global Asset Management today announced that its US Pension Fund Fitness Tracker, a quarterly estimate of the overall health of a typical US defined benefit pension plan, shows pension funding ratios rose 3% in the second quarter of 2008. After a painful start to the new year,...
Articles 2008-07-08
Boeing changes retirement plan for new employees
AIRLINE INDUSTRY INFORMATION-C1997-2008 M2 COMMUNICATIONS LTD US aircraft manufacturer Boeing Co (NYSE: BA) has announced a new retirement benefit programme for non-union employees hired or rehired by the company on or after 1 January 2009. The new scheme will be a defined-contribution plan, instead of a...
Articles 2008-06-25
Boeing Updates Retirement Benefit Program for New Employees
CHICAGO, June 24 /PRNewswire-FirstCall/ -- The Boeing Company is introducing a new retirement benefit program for nonunion employees hired or rehired on or after Jan. 1, 2009. The new program will be a defined contribution savings plan that includes an automatic company contribution as well as a company...
Articles 2008-06-24
Pensions Outperformed 401 Plans During Last Bull Market, Watson Wyatt Analysis Finds
WASHINGTON, June 18 /PRNewswire-FirstCall/ -- Rates of return for defined benefit DB pension plans outpaced those for employee-directed 401k plans during the most recent bull market from 2003 to 2006, according to an analysis by Watson Wyatt Worldwide, a leading global consulting firm. The comparison of investment...
Articles 2008-06-18
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