Fundamentals of private pensions / Dan M. McGill ... [and others].
نوع المادة : نصالناشر:Oxford ; New York : Oxford University Press, 2005الطبعات:8th edوصف:xxiv, 878 pages : illustrations ; 26 cmنوع المحتوى:- text
- unmediated
- volume
- 0199269505 (hbk)
- 9780199269501 (hbk)
- HD7105.35.U6 M34 2005
نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
---|---|---|---|---|---|---|---|
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HD7105.35.U6 M34 2005 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30010000080359 |
I. Introduction. Underlying forces ; Public pension programs ; Economics of tax preferences for U.S. retirement plans -- II. The regulatory environment. Historical review of pension regulation ; Basic regulatory environment and plan qualification requirements ; Coverage, nondiscrimination, and integration with Social Security ; Tax consequences - distributions and contributions ; Form of doing business and transactional considerations ; Fiduciary responsibility and participant rights -- III. The structure of private retirement plans. Defined benefit design: retirement and ancillary benefits ; Defined contribution plan design features ; Hybrid defined benefit plan designs ; Individual tax-favored saving plans -- IV. Design and delivery of retirement benefit programs. Overall objectives in designing a retirement program ; Financing of employer-sponsored retirement plans ; Total retirement income: setting goals and meeting them ; Dealing with risks of outliving retirement resources ; Human Resources incentives in employer-sponsored retirement plans ; Motivations and ramifications for the shift to hybrid pensions ; Changing the end of work-phased retirement -- V. Pensiion funding and accounting. Actuarial cost factors ; Benefit allocation actuarial cost methods ; Cost allocation actuarial cost methods ; Pension cost illustrations and forecasts ; Approaches to meeting the financial obligations of a defined benefit plan ; Pension accounting -- VI. Assets and insurance. Management of pension plan assets: policy ; Management of pension plan assets: aperations ; Plan termination and plan benefits insurance.