Примери за pension plan

• Our analysis indicates how pension plan design can strongly influence plan expenses and consequently eventual retirement security.

• The lesson is that amassing assets in a public pension plan attracts attention, and accumulated assets may be diverted to other purposes.

• At least some evidence suggests that some financial executives have attempted to use the pension plan to enhance short-term corporate results and, sometimes, their compensation.

• In all cases, the managers of the pension plan should have access to up-to-date financial information, including the evaluation of the liabilities of the plan.

• In general, all qualified employees are included in the pension plan and receive credits to their account each pay period.

• The pension plan information for each university was manually collected from publicly available plan documents.

• It would be interesting to evaluate whether the age of a company has a statistically significant impact on the supply of an occupational pension plan.

• Thus, the back door approach of correcting inefficiencies in the pension plan by raising wages does not work.

• With suitable demographic, pension and wage data, the model's implications for interactions between wealth, wage uncertainty and pension plan choice could be tested.

• But pension plan performance, in turn, relies on the level and structure of administrative charges levied on the pension assets during the accumulation phase.

• Many pension plan participants do not appear to appreciate their relative insulation from, or their vulnerability to, the risks of different pension plan types.

• Ten percent of the plans have a stock-bonus feature where the employer contributes company stock to the pension plan.

• Several authors identified parameters influencing a person's individual decision to participate in an occupational pension plan, subject to the assumption that employers offer one.

• Of the total number of employees entitled in an occupational pension plan, 35.7 % are female and 64.3 % of them are male.

• It is therefore necessary to show econometrically which determinants have a statistically significant impact on pension plan provision.