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A Retirement Plan Based on Fixed Accumulation and Variable Accrual
new type of retirement plan aimed at achieving a compromise between stability in cost for the plan sponsor ... guaranteed benefits for the participants. The proposed plan is shown to smooth out the fluctuation in benefits ...- Authors: Ho Kuen Ng, Zaki Khorasanee
- Date: Jan 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Defined contribution and 401k plans; Pensions & Retirement>Plan design