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Cash Balance Symposium Monograph, Chapter 6: The Role of Cash Balance and Traditional Defined Benefit Plans in Managing Retirement Risks
Section 2 is a discussion of retirement risks and annuity availability. · Section 3 considers the pre-retirement ... participants face during retirement, the individual annuity market, and how annuities from qualified plans ...- Authors: Karen Smith
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Defined benefit plans; Pensions & Retirement>Hybrid plans
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Cash Balance Symposium Monograph, Chapter 5: Saving Social Security with a Cash Balance Plan
account balance for each worker (Forman and Nixon 2000). The individual account balances are determined ... arrangements¾CODAs (see, e.g., Langbein and Wolk 2000, pp. 50-54). 4 For example, a simple cash ...- Authors: Jonathan Barry Forman
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Hybrid plans; Social Insurance>Social Security
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Cash Balance Symposium Monograph, Chapter 2: The Emergence of Hybrid Pensions and Their Implications for Retirement Income Security in the 21st Century
papers (Brown et al. 2000; Clark and Munzenmaier 2001; Clark and Schieber 2000; Clark, Haley, and Schieber ... terms payable at termination, rather than as an annuity payable at retirement, which is typical for DB ...- Authors: Syl Schieber, Robert L Clark
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Hybrid plans
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Cash Balance Symposium Monograph, Chapter 7: Cash Balance Plans in a Traditional Defined Benefit World
an individual account balance rather than an annuity benefit payable at “normal retirement age.” (For ... the normal retirement benefit must be such an annuity, but it is determined in relation to the cash ...- Authors: Daniel R McMonagle
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Hybrid plans
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Cash Balance Symposium Monograph, Chapter 1: Economic Design of Cash Balance Pension Plans
with the total return on an equity index (e.g., the S&P 500). This result challenges common sense, actuarial ... Suppose that the investment crediting rate equals the S&P index less 1% annually. In this case, of course ...- Authors: Jeremy Gold
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Hybrid plans
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Cash Balance Symposium Monograph, Chapter 8: Who Carries What Risks for Cash Balance Pension Plans?
doubled in the 53 years from 1929 to 1982” (Lein 2000, p. 58). Its compounded annual return from gains ... fail as millions of boomers grow older (Parker 2000). 2. National Retirement Limits Adults ...- Authors: Thornton (Tip) Parker
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Hybrid plans
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Cash Balance Symposium Monograph, Chapter 4: The Cash Balance Funding Method
liability · CB = cash balance · PC = pay credit · S = salary · BP = benefit payments · NVT = accounts ... interest rate) · i = cash balance interest credit · s = salary increase rate · e = entry age · w = assumed ...- Authors: Raymond J Murphy
- Date: Jan 2001
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Assumptions and methods; Pensions & Retirement>Hybrid plans