Fundamentals of private pensions:
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| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Oxford
Oxford Univ. Press
2005
|
| Edition: | 8. ed. |
| Series: | Pension Research Council Publications
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXIV, 878 S. graph. Darst. |
| ISBN: | 0199269505 |
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| 245 | 1 | 0 | |a Fundamentals of private pensions |c Dan M. McGill .... Pension Research Council ... |
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Record in the Search Index
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| adam_text | viii Contents
Section V. Pension Funding and Accounting
21. Actuarial Cost Factors 595
22. Benefit Allocation Actuarial Cost Methods 617
23. Cost Allocation Actuarial Cost Methods 645
24. Pension Cost Illustrations and Forecasts 666
25. Approaches to Meeting the Financial Obligations of a Defined Benefit Plan 679
26. Pension Accounting 712
Section VI. Assets and Insurance
27. Management of Pension Plan Assets: Policy 737
28. Management of Pension Plan Assets: Operations 763
29. Plan Termination and Plan Benefits Insurance 798
Index 835
List of Figures
1 1 Efficiency Cycle of Typical Employees in Most Organizations 7
1 2 Total Fertility Rate for White Women in the United States for Selected Years 12
1 3 Percent of Workers Covered by Social Security and Percent of Persons
over Age 65 Receiving Benefits 25
1 4 Purchasing Retirement Benefits under Social Security and Pension
Programs during the Phase in of Social Security 27
1 5 Corporate and Self Employed Pension Net Plan Creations 30
1 6 Wage and Salary Workers in Private Sector Pension Plans and the
Percentage of All Workers in Nonagricultural Establishments
Represented by Pension Participants 31
1 7 Benefits Paid from Private Pension and Profit sharing Plans and
the U.S. Social Security Program 36
1 8 Labor Force Participation of Men over the Age of 60,1860 2000 37
2 1 Primary Insurance Amounts at Different Levels of Average Indexed
Monthly Earnings for Workers Reaching Age 62 in 2003 46
4 1 Value of Pension Benefits Relative to Administrative Costs for Small Firm 91
4 2 Pension Coverage and Participation Rates for Workers
Earning Less than ,000 92
4 3 Ratio of Pension Coverage Rates to Coverage Rate of Those
Earning ,000 or More 93
4 4 Determination Letter Requests for Defined Benefit and
Defined Contribution Plan Commencements and
Terminations (in thousands) 94
6 1 Sample of Benefits under Model Integrated Pension Plan 153
14 1 Total Compensation Paid to Workers as a Percentage of
Gross Domestic Product, Selected Years 358
14 2 Labor Force Participation Rates for Men and Women
at Various Ages in 1950 361
14 3 Labor Force Participation Rates for Men and Women at
Various Ages in 1950 and 2000 362
15 1 Number of Private Retirement Plans by Plan Type for Selected Years 384
x List of Figures
15 2 Number of Private Defined Benefit Plans by Plan Size for
Selected Years 385
15 3 Active Participants in Private Retirement Plans by Plan Type for
Selected Years 386
15 4 Discount Rates Used by Corporate Pension Sponsors for
Financial Disclosure of Pension Expense and Obligations 390
15 5 The 30 Year U.S. Treasury Rates and Trailing Average Rates Used
for Valuing Current Liability for Funding Private Pensions 391
15 6 Distribution of Pension Benefit Obligations minus Pension Assets
as a Percentage of Total Assets of the Plan Sponsor at the End of 2002 397
15 7 Distribution of Pension Benefit Obligations minus Assets as
a Percentage of Market Value of Equity of the Plan
Sponsor at the End of 2002 398
15 8 Percent of Alternative Types of Private Pensions with
Accrued Benefit Security Ratios below 1.0 for Selected Years 399
16 1 Conceptual Model of Lifetime Earnings, Savings, and Consumption 405
16 2 Modified Conceptual Retirement Needs Model 411
17 1 Assets of Private U.S. Employer Sponsored Retirement Plans by Year 447
17 2 Pension Plan Benefits Disbursed by Private Plans by Year 448
17 3 Distribution of Expected Deaths of 1 Million U.S. Men and
1 Million U.S. Women Aged 65 in 2000 Based on Cohort Mortality Rates 450
17 4 Alternative Benefit Paths for a 65 Year Old Male Retiree
Self Annuitizing ,000 at Retirement 451
17 5 Distribution of Expected Deaths of 1 Million U.S. Men
Aged 65 in 2000 Based on Population Cohort and Individual
Annuitant Cohort Death Rates 453
17 6 Distribution of Expected Deaths of 1 Million U.S. Men
Aged 65 in 2000 Based on Population Cohort and Individual
Annuitant Cohort Death and GAM 83 Unisex Rates 458
18 1 Accumulated Benefits and Projected Benefits as a Multiple
of Current Salary 485
18 2 Accrual Pattern of Accrued Benefits in a Defined Benefit
versus Defined Contribution Plan 487
18 3 Marginal Increments in the Accumulated and Projected
Benefits in a Traditional Defined Benefit Plan
as a Multiple of Current Salary 491
18 4 Accrual Rate as a Multiple of Salary with Early Retirement
at Age 55 and Normal Retirement Age at Age 65 502
lisi ui nguics ai
18 5 Percentage of Males by Age Not in the Labor Force
Compared to the Next Younger Age in Selected Years 508
18 6 Distribution of Employer Pension and Personal Wealth
by Lifetime Earnings Decile for Population Aged 51 61 in 1992 512
18 7 U.S. Civilian Labor Force Growth Rates for Selected Decades 514
18 8 Social Security Transfers to Various Participant Birth
Cohorts (annual amount shown in billions of 2003 dollars) 516
18 9 Purchasing Retirement Benefits under Social Security
and Employer Sponsored Pensions at Alternative Points
in the Social Security Maturity 516
19 1 Value of Accrued Benefits as a Multiple of Annual Wage
at Various Ages for a New Hire at Age 30 with a Starting
Wage of ,000 under Alternative Plans 522
19 2 Potential Benefit Accruals as a Multiple of Annual Wage
for a Worker Age 50 with 20 Years Service at Conversion
under Alternative Plans 523
19 3 Potential Benefit Accruals as a Multiple of Annual Wage for
a Worker Age 56 with 31 Years of Service at Conversion
under Alternative Plans 525
19 4 The Relative Role of the Elimination of Early Retirement
Subsidies in the Total Reduction in Benefits in the Shift to a
Hybrid Pension in Scenario 1 534
19 5 The Relative Role of the Elimination of Early Retirement
Subsidies in the Total Reduction in Benefits in the Shift to
a Hybrid Pension in Scenario 2 534
19 6 The Relative Role of the Elimination of Early Retirement
Subsidies in the Total Reduction in Benefits in the Shift
to a Hybrid Pension in Scenario 3 535
19 7 Distribution of Pension Values at Age 50 for a Worker
with 20 Years of Service under Hybrid Plans Relative to
Prior Traditional Pension Plans 539
20 1 U.S. Civilian Labor Force Growth Rates for Selected Decades 555
20 2 Labor Productivity Growth Rates in the United States for Selected Periods 557
20 3 Number of Active Participants in Private Employer Sponsored
Retirement Programs from 1980 through 1998 560
20 4 Labor Force Participation Rates of Men of Various Ages from 1963 to 2001 561
20 5 Labor Force Participation Rates of Women of Various Ages
from 1963 to 2001 562
20 6 Phased Retirement Cash Flow Analysis 582
xii List of Figures
22 1 Normal Cost Curve as Percentage of the Salary of a Male
Participant Entering the Plan at Age 30 under the Traditional
Benefit Cost Method 629
22 2 Normal Cost as a Percentage of Covered Payroll of a Hypothetical
Pension Plan over a 50 Year Period under the Traditional
Accrued Benefit Cost Method 630
22 3 Supplemental Cost as a Percentage of Payroll under 30 Year
Level Dollar Amortization 636
22 4 Unamortized Supplemental Liability as a Percentage of the
Original Dollar Value under a 30 Year Level Dollar Amortization Schedule 636
22 5 Supplemental Cost as a Percentage of Payroll under 30 Year
Level Dollar and Level Percentage Methods 638
22 6 Unamortized Supplemental Liability as a Percentage of the
Original Dollar Value under 30 Year Level Dollar and
Level Percentage Amortization Schedules 638
22 7 Unamortized APBM Supplemental Liability as a Percentage
of the Total Accrued Liability under 30 Year Level Percentage
Amortization Schedule 639
22 8 Normal Cost as a Percentage of the Salary of a Male Participant
Entering the Plan at Age 30 under the Projected and
Traditional Accrued Benefit Methods 641
22 9 Normal Cost as a Percentage of Payroll of a Hypothetical
Pension Plan over a 50 Year Period under the LDBM and APBM 641
23 1 Normal Cost Curves for a Hypothetical Pension Plan under
Individual Cost Allocation Methods and an Accrued
Benefit Cost Method 657
23 2 Accrued Liability Curves as a Percentage of Payroll for a
Hypothetical Pension Plan over a 50 Year Period under
Individual Cost Allocation Methods and the Accrued Benefit
Cost Method Compared to the Plan Termination Liability 659
23 3 Schematic Summary of Characteristics of the Principal
Actuarial Cost Methods 664
25 1 Pension Costs under Alternative Actuarial Cost Methods,
25 Year Old Worker over a 40 Year Career 703
25 2 Pension Funding Perspectives under Alternative Actuarial
Cost Methods, 25 Year Old Worker over a 40 Year Career 704
25 3 Inflation Adjusted Employer Contributions to Private
Pension and Profit sharing Plans, 1950 2001 705
25 4 Assets in Private Retirement Plans (in CPI Adjusted Dollars), 1976 2002 706
List of Tables
1 1 Average Hours and Average Earnings in Manufacturing,
Selected Years, 1890 1920 8
1 2 Earnings and Hours of Production Workers in Manufacturing,
Selected Years, 1909 2000 9
1 3 Total Population and Population over the Age of 65 for
Selected Years, 1900 2000 (in thousands except for percentage) 10
1 4 Life Expectancy at Birth, Selected Years, 1900 2000 13
1 5 United States Immigration, Selected Years, 1900 2000 14
1 6 Estimates and Projections of Total Population and Population
over Age 65, Selected Years, 1950 20809 15
1 7 Number of Private Pension Plans and Active Participants in Them 32
2 1 Factors Used to Compute Indexed Earnings for Someone
Born in 1941 45
2 2 Replacement Rates for Single Workers Retiring at Age 65 under
Various Social Security Amendments 48
2 3 Social Security Income and Cost Rates as a Percentage of
Covered Payroll as Projected under Current Law, 2002 2076 50
3 1 Pension Accruals under Alternative Tax Regimes 55
3 2 Funding Status of Private Defined Benefit Plans for Selected Years 58
3 3 Alternative Taxes and Benefit Accumulations under Normal
Savings and Tax Deferred Accounts at 25 Percent Tax Rates 64
3 4 Impact of Pension System Growth on Tax Expenditures 66
3 5 Impact of Changing Demographics on Tax Expenditures 67
3 6 Relative Value of Money in a Normal Savings Account Paying
a Rate of Return Equivalent to a 5 Percent Inflation Rate and
Subject to 25 Percent Tax Rates 69
3 7 Effective Tax Rates on Current versus Future Consumption
When Deferred through a Regular Savings Account at
5 and 10 Percent Interest and Inflation Rates 70
xiv List of Tables
3 8 Relative Value of Money and Returns in a Normal Savings
Account Paying a 10 Percent Rate of Return with a 5 Percent
Inflation Rate and Subject to 25 Percent Tax Rates 71
4 1 Provisions of ERISA and Governing Agency 85
4 2 Post ERISA Employee Benefits Legislation 88
4 3 Annual Per Capita Pension Administrative Costs in 1996 Dollars 90
5 1 Sample Vesting Schedule 109
5 2 Example of Determining Employee s Credited Service 110
5 3 Historical Compensation Limits 112
5 4 Historical Dollar Limits for Defined Benefit Plans 115
5 5 Historical Dollar Limits for Defined Contribution Plans 116
6 1 Nondiscriminatory Classification Test 135
6 2 Fractional Accrual Unit Credit Safe Harbor 138
6 3 Sample General Test 141
6 4 Demonstration of General Nondiscrimination Test for
Sample Employer 143
7 1 Estimates of Total Income Tax Expenditures, Selected Years, in millions 160
7 2 Number of Anticipated Annuity Payments Over Which Basis
Is Recovered 164
10 1 History of Maximum Compensation Levels 237
10 2 Illustration of Career Average Pension Accrual 239
10 3 Illustration of Final Average Pension Accrual 240
10 4 Annual Career Average Accrual Rate Necessary to Provide
Benefit Equal to 1 Percent Final Five Year Average Benefit 242
10 5 Illustration of Modified Career Average Pension Accrual 243
10 6 Proportion of Accrued Normal Retirement Income Available
at Early Retirement at Various Ages under a Plan with Normal
Retirement Age 65 250
10 7 Age and Service Requirements for Reduced Early Retirement 251
10 8 Age and Service Requirements for Unreduced Early Retirement 252
10 9 Monthly Benefits Provided at Various Retirement Ages under
Commonly Used Annuity Forms for Each Provided under
a Straight Life Annuity (dollars) 254
10 10 Normal Form of Benefit 255
10 11 Probability of Outliving ,000 Lump Sum v. Monthly Annuity 259
11 1 Sample Contribution Schedule 278
12 1 Sample Cash Balance Plan Accruals (dollars) 311
12 2 Sample PEP Accrual Formula 315
12 3 Sample PEP Plan Accruals 315
List of Tables xv
13 1 Applicable Dollar Amounts for Phase Out of IRA Deduction
Limit for Active Participants, Based on Tax Filing Status 330
13 2 Comparison of Roth IRA and Traditional IRA Tax Effects 335
13 3 Differences between SEPs and SIMPLEs 347
14 1 Average Replacement of Final Earnings by Defined Benefit
Plans in Operation in 2002 for Individuals Retiring at Ages
55 or 65 with 20 Years of Service 355
14 2 The Relative Importance of Alternative Sources of Expected Future
Retirement Income for a Sample of Workers Surveyed in 2003 366
14 3 Workers Knowledge by Their Age about the Employer Sponsored
Retirement Plans in Which They Are Participants 369
14 4 Per Capita Costs of Administering a Defined Benefit Plan for
Plans of Various Sizes and for Selected Years 372
15 1 Employee Participation Rates at Various Employer Matching
Rates of Employee Pretax and After Tax Contributions to
401 (k) Plans During 1992 380
15 2 Funding Ratios of Corporate Pension Plans at Percentile Ranking
on Distribution of the Funding Ratio in Specified Years 389
15 3 Median Pension Obligations and Assets and Changes for Large
U.S. Corporations Ranked by Total Asset Size from 2000 to 2002 392
15 4 Investment of Private Pension Plan Assets Held for Various Years
(percent of total assets invested) 394
15 5 Percent of Private Pensions with Accrued Benefit Security Ratios
over 1.0 for Selected Years 398
16 1 Retirement Income Equivalent to Preretirement Income for a
Person Retiring in 1980, by Marital Status 406
16 2 Household Income Required in Retirement to Maintain a
Preretirement Standard of Living 408
16 3 Work Related Taxes and Effective Tax Rates on Earnings in 2003
Due to FICA and Related Income Taxes at Specified Income Levels 414
16 4 Estimated Food Expenditures for Worker Units with Householders
Aged 60 64 and Retired Units with Householders Aged 60 74
(2002 dollars) 419
16 5 Estimated Clothing Expenditures for Worker Units with Householders
Aged 50 64 and Retired Units with Householders Aged 60 74
(2002 dollars) 420
16 6 Estimated Commuting Expenditures for Worker Units with
Householders Aged 50 64 (2002 dollars) 422
xvi List of Tables
16 7 Number of Students by Residency Status, Published Tuition
Rates for the 2000 2001 Academic Year, and Average Tuition
Rates Net of Aid at Selected Universities 424
16 8 Estimated Expenditures on Higher Education Tuition Paid by
Working Households in the Years Prior to Retirement (2002 dollars) 425
16 9 Home Ownership and Prevalence of Homes without Mortgages for
Worker and Retiree Households 426
16 10 Replacement Rates at Various Retirement Ages for a Worker
with No Retirement Plan and the Savings Rates to Achieve
Preretirement Standards of Living in Retirement 428
16 11 Replacement Rates at Various Retirement Ages and the Savings
Rates with 1.0 Final Average Salary Defined Benefit Plan Required
to Achieve Preretirement Standards of Living in Retirement 430
16 12 Replacement Rates at Three Real Rates of Return and the
Savings Rates Required to Achieve Preretirement Standards
of Living in Retirement 431
16 13 Replacement Rates at Three Career Starting Points and the
Savings Rates Required to Achieve Preretirement Standards
of Living in Retirement 432
16 14 Replacement Rates at Three Defined Benefit Formulas and
the Savings Rates Required to Achieve Preretirement Standards
of Living in Retirement 433
16 15 Replacement Rates with and without Retiree Health Insurance
and the Savings Rates Required to Achieve Preretirement
Standards of Living in Retirement 434
16 16 Replacement Rates for Single Workers and Single Worker
Married Couples and the Savings Rates Required to Achieve
Preretirement Standards of Living in Retirement 435
16 17 Replacement Rates at Three Defined Contribution Matching
Rates and the Savings Rates Required to Achieve Preretirement
Standards of Living in Retirement 437
16 18 Replacement Rates at Various Retirement Ages with a 1.5 Percent
per Year of Service Final Salary Defined Benefit Plan and a 401 (k)
Plan with 50 Percent Match on Contributions Up to 6 Percent of
Pay and the Savings Rates Required to Achieve Preretirement
Standards of Living 438
16 19 Total Replacement of Preretirement Earnings by a Sample of
Private Employer Sponsored Retirement Plans at Alternative
Age and Service Combinations 440
List ot tames xvii
17 1 Money s Worth of Single Premium Immediate Annuities Offered to
65 Year Olds in the United States during 1999 457
17 2 Annuity versus Lump Sum Choices by Retirees in a Private
Pension Plan by Age of Retiree and Year of Claim 459
17 3 Average Reported Probabilities of Leaving an Anticipated Estate
of at Least ,000 or ,000 by the Participants in the Asset
and Health Dynamics Study in 1993 464
17 4 The Size of Estates Left by Decedents between 1993 and 1995
from the Participants in the Asset and Health Dynamics
Study in 1993 465
17 5 Percent Taking Lump Sums versus Annuities among Retirees
in a Private Pension Plan by Salary Achieved Shortly before
Retirement and Year of Retirement 466
17 6 Percentage of Periods When Returns on One Asset Exceed
Returns on Another Asset for Various Holding Period Durations 468
17 7 Retirement Satisfaction by Economic Characteristics of Household 475
17 8 Retirement Satisfaction by Degree of Annuitization 476
17 9 Retirement Satisfaction by Annuity Receipt and Retirement Duration 477
18 1 Pay Levels and Retirement Benefits Based on Current and
Career Terminal Salary for a Hypothetical Worker at Selected Ages 484
18 2 Accrual Rate as a Fraction of Earnings for Three Selected Defined
Benefit Plans in 1993, with Decreasing Pay Increases After Age 55 503
18 3 Accrual Rate as a Fraction of Earnings for Three Selected Defined
Benefit Plans in 1993, with Pay Increases of 5.5 Percent Annually 504
18 4 Annual U.S. Stock Returns for Selected Periods 517
19 1 Features of Alternative Employer Sponsored Retirement Plans 520
19 2 Benefits under Hybrid Plans Relative to Benefits under Prior
Traditional Defined Benefit Plans for Selected Workers 531
19 3 Benefits under Pension Equity and Cash Balance Plans Relative
to Benefits under Prior Traditional Defined Benefit Plans
for a Worker Hired at Age 30 532
19 4 Benefit Reductions Attributable to the Elimination of Early
Retirement Subsidies in the Shift from Traditional Pensions
to Hybrid Plans (percent of plans) 536
19 5 Winners and Losers and Gains and Losses for Workers
Shifted into a Hybrid Pension with the Same Cost as the Prior Plan 538
19 6 Future Pension Accruals as a Percentage of Pay for Workers
Shifted into a Hybrid Plan with the Same Cost as the
Prior Plan by Age and Service at Date of Shift 539
xviii List of Tables
19 7 Percentage of Plans with Wear Away for Selected Workers 541
19 8 Periods of Wear Away in the Transition to Hybrid Plans Compared
with Those in Prior Plans 542
19 9 Percentage of Plans with Specified Annual Wear Away Rates
in the Transition from Traditional Defined Benefit to Hybrid Plans,
as a Percentage of Annual Earnings for Selected Workers 544
19 10 Annual Wear Away Rates of Early Retirement Subsidies under
Prior Traditional Defined Benefit Plans for Plans Converted to
Hybrid Plans, as a Percentage of Annual Earnings
for a Long Service Worker (percent of plans) 545
19 11 Comparison of the Magnitude and Duration of Wear
Away in the Shift to a Hybrid Plan with that in Prior Plans
for a Worker Age 54 with 25 Years of Service 545
19 12 Benefits under Hybrid Plans Relative to Prior Plans for
Workers Aged 50 with 25 Years of Service with Salary
of ,000 at Conversion 548
19 13 Effects of Adoption of Hybrid Pensions on Benefit Levels
of Hypothetical Workers Based on Age and Tenure at the
Time of Plan Conversion 548
19 14 Effects of Adoption of Hybrid Pensions on Benefit Levels
of Hypothetical Workers Based on Age and Tenure at the
Time of Plan Conversion 550
20 1 Employed Persons Aged 55 and Older by Age and Gender
and Full Time Status 564
20 2 Effect of DROP Program on Accrued Benefits 573
20 3 Effect of DROP Program on Accrued Benefit in Plan with
Early Retirement Reduction Factors 574
20 4 Premium for Health Plan Coverage for Worker of
Old Employee/Early Retiree 576
20 5 Pension Wealth at Age 65 for Participant Earning ,000
Annual Salary at Age 62, Based on Method, Age of
Retirement, and Plan Generosity 584
20 6 Income and Other Considerations at Age 62 for a Worker
Continuing to Work Full Time, Phasing into Retirement
or Fully Retiring 587
20 7 Pension Income at Age 65 for an Individual Fully Retiring
at Age 62 Phasing into Retirement at Age 62 or Continuing
to Work until Age 65 589
List of Tables xix
21 1 Increases in the Value of Deferred Annuities at Various
Age and Gender Combinations 605
21 2 Salary Scale 611
21 3 Salary Scale 612
22 1 Calculation of the Normal Cost for an Individual Male
Participant at Various Attained Ages under the Traditional
Accrued Benefit Cost Method 628
22 2 Yearly Probabilities of Remarriage of Widows under the
Railroad Retirement System, According to the 1980 Railroad
Retirement Board Remarriage Table 632
22 3 Calculation of the Actuarial Liability for an Individual Male
Participant at Various Attained Ages under the Traditional
Accrued Benefit Cost Method 633
22 4 Calculation of the Normal Cost for an Individual Male
Participant at Various Attained Ages under the Level Dollar
Benefit Method 640
23 1 Classification and Comparative Terminology of Actuarial
Cost Methods 665
24 1 Background Data for Pension Cost Simulations 668
24 2 Annual Cost, Liability, and Asset Accumulation under the
Traditional Accrued Benefit Cost Method 670
24 3 Annual Cost, Actuarial Liability, and Asset Accumulation
under the Entry Age Normal Cost Method 672
24 4 Annual Cost and Asset Accumulation under the Aggregate
Cost Method without Supplemental Liability 673
25 1 Amortization Periods for Unfunded Liabilities 686
25 2 Deficit Reduction Contribution 690
25 3 Percentage of Large Final Pay Plans Using Projected Unit Credit Method 703
25 4 Impact of Compensation Limit Reduction on 401 (k) Contributions 707
25 5 Funding Shortfall Resulting from Compensation Limits 709
25 6 Years of Reduced Funding due to New Compensation Limits 709
A l Mortality, Disability, and Termination Rates as
Percentage of Active Workers and Related Probabilities
of Survival in Service to Age 65 830
A 2 Immediate Annuity Values for Single Male Life
Annuity of One Dollar Payable Monthly, Ages 55 65 831
A 3 Temporary Life Annuity Values to Age 65 at 6
Percent Compound Interest and Survival
Probabilities from Table A 1 832
xx List of Tables
A 4 Present Value of Sums Payable in Future Years
at 6 Percent Compound Interest 833
A 5 Total Salary Scale: Merit Scale Plus 3.5 Percent
Annual Inflation and 0.5 Percent Productivity Increase 834
|
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| discipline | Wirtschaftswissenschaften |
| edition | 8. ed. |
| format | Book |
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| geographic | États-Unis rasuqam USA USA (DE-588)4078704-7 gnd |
| geographic_facet | États-Unis USA |
| id | DE-604.BV019340099 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T19:58:00Z |
| institution | BVB |
| institution_GND | (DE-588)5097356-3 |
| isbn | 0199269505 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-012804665 |
| oclc_num | 53155367 |
| open_access_boolean | |
| owner | DE-945 DE-355 DE-BY-UBR DE-521 DE-11 DE-473 DE-BY-UBG |
| owner_facet | DE-945 DE-355 DE-BY-UBR DE-521 DE-11 DE-473 DE-BY-UBG |
| physical | XXIV, 878 S. graph. Darst. |
| publishDate | 2005 |
| publishDateSearch | 2005 |
| publishDateSort | 2005 |
| publisher | Oxford Univ. Press |
| record_format | marc |
| series2 | Pension Research Council Publications |
| spelling | Fundamentals of private pensions Dan M. McGill .... Pension Research Council ... 8. ed. Oxford Oxford Univ. Press 2005 XXIV, 878 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Pension Research Council Publications Aposentadoria - Estados unidos larpcal Pensioen gtt Pensioenregelingen gtt Pension de vieillesse rasuqam Pensions de vieillesse - États-Unis Pensões - Estados unidos larpcal Previdência privada - Estados unidos larpcal Régime privé de retraite rasuqam Old age pensions United States Betriebliche Altersversorgung (DE-588)4069375-2 gnd rswk-swf États-Unis rasuqam USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Betriebliche Altersversorgung (DE-588)4069375-2 s DE-604 McGill, Dan Mays 1919- Sonstige (DE-588)132030918 oth Wharton School Pension Research Council Sonstige (DE-588)5097356-3 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012804665&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Fundamentals of private pensions Aposentadoria - Estados unidos larpcal Pensioen gtt Pensioenregelingen gtt Pension de vieillesse rasuqam Pensions de vieillesse - États-Unis Pensões - Estados unidos larpcal Previdência privada - Estados unidos larpcal Régime privé de retraite rasuqam Old age pensions United States Betriebliche Altersversorgung (DE-588)4069375-2 gnd |
| subject_GND | (DE-588)4069375-2 (DE-588)4078704-7 |
| title | Fundamentals of private pensions |
| title_auth | Fundamentals of private pensions |
| title_exact_search | Fundamentals of private pensions |
| title_full | Fundamentals of private pensions Dan M. McGill .... Pension Research Council ... |
| title_fullStr | Fundamentals of private pensions Dan M. McGill .... Pension Research Council ... |
| title_full_unstemmed | Fundamentals of private pensions Dan M. McGill .... Pension Research Council ... |
| title_short | Fundamentals of private pensions |
| title_sort | fundamentals of private pensions |
| topic | Aposentadoria - Estados unidos larpcal Pensioen gtt Pensioenregelingen gtt Pension de vieillesse rasuqam Pensions de vieillesse - États-Unis Pensões - Estados unidos larpcal Previdência privada - Estados unidos larpcal Régime privé de retraite rasuqam Old age pensions United States Betriebliche Altersversorgung (DE-588)4069375-2 gnd |
| topic_facet | Aposentadoria - Estados unidos Pensioen Pensioenregelingen Pension de vieillesse Pensions de vieillesse - États-Unis Pensões - Estados unidos Previdência privada - Estados unidos Régime privé de retraite Old age pensions United States Betriebliche Altersversorgung États-Unis USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012804665&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT mcgilldanmays fundamentalsofprivatepensions AT whartonschoolpensionresearchcouncil fundamentalsofprivatepensions |