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Annuities and other retirement products [[electronic resource] ] : designing the payout phase / / Roberto Rocha, Dimitri Vittas, Heinz P. Rudolph
| Annuities and other retirement products [[electronic resource] ] : designing the payout phase / / Roberto Rocha, Dimitri Vittas, Heinz P. Rudolph |
| Autore | Rocha Roberto Rezende |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, c2011 |
| Descrizione fisica | 1 online resource (376 p.) |
| Disciplina | 331.25/24 |
| Altri autori (Persone) |
VittasDimitri
RudolphHeinz P |
| Collana | Directions in development. Finance |
| Soggetto topico |
Pensions
Annuities Old age pensions Pensions - Government policy Annuities - Government policy Old age pensions - Government policy |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-01628-1
9786613016287 0-8213-8574-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Preface; Abbreviations; Chapter 1 Introduction and Overview; Chapter 2 Designing the Payout Phase of Pension Systems: Policy Issues, Constraints, and Options; Tables; Chapter 3 The Payout Phase of Pension Systems: A Comparison of Five Countries; Figures; Chapter 4 Australia: Mandating Retirement Savings without Lifetime Annuitization; Chapter 5 Switzerland: Rigid Regulation and the Challenge of Sustainability; Chapter 6 Sweden: Promoting Personal Responsibility with a Strong Public Commitment
Chapter 7 Denmark: The Benefits of Group Contracts with Deferred Annuities and Risk-Sharing Features Chapter 8 Chile: Building a Robust Market for Fixed Real Annuities; Index |
| Record Nr. | UNINA-9910460345903321 |
Rocha Roberto Rezende
|
||
| Washington, D.C., : World Bank, c2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Annuities and other retirement products : : designing the payout phase / / Roberto Rocha, Dimitri Vittas, Heinz P. Rudolph
| Annuities and other retirement products : : designing the payout phase / / Roberto Rocha, Dimitri Vittas, Heinz P. Rudolph |
| Autore | Rocha Roberto Rezende |
| Pubbl/distr/stampa | Washington, DC : , : World Bank, , [2010] |
| Descrizione fisica | xv, 354 pages : illustrations ; ; 23 cm |
| Disciplina | 331.25/24 |
| Altri autori (Persone) |
VittasDimitri
RudolphHeinz P |
| Collana | Directions in development. Finance |
| Soggetto topico |
Pensions
Annuities Old age pensions Pensions - Government policy Annuities - Government policy Old age pensions - Government policy |
| ISBN |
1-283-01628-1
9786613016287 0-8213-8574-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Preface; Abbreviations; Chapter 1 Introduction and Overview; Chapter 2 Designing the Payout Phase of Pension Systems: Policy Issues, Constraints, and Options; Tables; Chapter 3 The Payout Phase of Pension Systems: A Comparison of Five Countries; Figures; Chapter 4 Australia: Mandating Retirement Savings without Lifetime Annuitization; Chapter 5 Switzerland: Rigid Regulation and the Challenge of Sustainability; Chapter 6 Sweden: Promoting Personal Responsibility with a Strong Public Commitment
Chapter 7 Denmark: The Benefits of Group Contracts with Deferred Annuities and Risk-Sharing Features Chapter 8 Chile: Building a Robust Market for Fixed Real Annuities; Index |
| Record Nr. | UNINA-9910789830503321 |
|
Rocha Roberto Rezende
|
||
| Washington, DC : , : World Bank, , [2010] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Annuities and other retirement products : : designing the payout phase / / Roberto Rocha, Dimitri Vittas, Heinz P. Rudolph
| Annuities and other retirement products : : designing the payout phase / / Roberto Rocha, Dimitri Vittas, Heinz P. Rudolph |
| Autore | Rocha Roberto Rezende |
| Pubbl/distr/stampa | Washington, DC : , : World Bank, , [2010] |
| Descrizione fisica | xv, 354 pages : illustrations ; ; 23 cm |
| Disciplina | 331.25/24 |
| Altri autori (Persone) |
VittasDimitri
RudolphHeinz P |
| Collana | Directions in development. Finance |
| Soggetto topico |
Pensions
Annuities Old age pensions Pensions - Government policy Annuities - Government policy Old age pensions - Government policy |
| ISBN |
1-283-01628-1
9786613016287 0-8213-8574-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Preface; Abbreviations; Chapter 1 Introduction and Overview; Chapter 2 Designing the Payout Phase of Pension Systems: Policy Issues, Constraints, and Options; Tables; Chapter 3 The Payout Phase of Pension Systems: A Comparison of Five Countries; Figures; Chapter 4 Australia: Mandating Retirement Savings without Lifetime Annuitization; Chapter 5 Switzerland: Rigid Regulation and the Challenge of Sustainability; Chapter 6 Sweden: Promoting Personal Responsibility with a Strong Public Commitment
Chapter 7 Denmark: The Benefits of Group Contracts with Deferred Annuities and Risk-Sharing Features Chapter 8 Chile: Building a Robust Market for Fixed Real Annuities; Index |
| Record Nr. | UNINA-9910807052603321 |
|
Rocha Roberto Rezende
|
||
| Washington, DC : , : World Bank, , [2010] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Evaluating the financial performance of pension funds [[electronic resource] /] / Richard Hinz ... [et al.], editors
| Evaluating the financial performance of pension funds [[electronic resource] /] / Richard Hinz ... [et al.], editors |
| Pubbl/distr/stampa | Washington, DC, : World Bank, c2010 |
| Descrizione fisica | 1 online resource (479 p.) |
| Disciplina | 331.25/24 |
| Altri autori (Persone) | HinzRichard P |
| Collana | Directions in development |
| Soggetto topico |
Pension trusts - Evaluation
Rate of return - Evaluation |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-282-46258-X
9786612462580 0-8213-8160-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; Preface and Acknowledgments; Abbreviations; Chapter 1: Evaluating the Financial Performance of Pension Funds; Chapter 2: Investment Performance of Privately Managed Pension Funds: Overview of the Available Data; Chapter 3: Financial Performance of Pension Funds: An Exploratory Study; Chapter 4: Portfolio Choice, Minimum Return Guarantees, and Competition in Defined Contribution Pension Systems; Chapter 5: Labor Market Uncertainty and Pension System Performance; Chapter 6: Pension Funds, Life-Cycle Asset Allocation, and Performance Evaluation
Chapter 7: Application of Advances in Financial Theory and Evidence to Pension Fund Design in Developing EconomiesChapter 8: Future Directions in Measuring the Financial Performance of Pension Funds: A Roundtable Discussion; Index; Back cover |
| Record Nr. | UNINA-9910456689803321 |
| Washington, DC, : World Bank, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Evaluating the financial performance of pension funds / / Richard Hinz ... [and others], editors
| Evaluating the financial performance of pension funds / / Richard Hinz ... [and others], editors |
| Pubbl/distr/stampa | Washington, D.C. : , : World Bank, , c2010 |
| Descrizione fisica | xvi, 279 pages : illustrations ; ; 23 cm |
| Disciplina | 331.25/24 |
| Altri autori (Persone) | HinzRichard P |
| Collana | Directions in development. Finance |
| Soggetto topico |
Pension trusts - Evaluation
Rate of return - Evaluation |
| ISBN |
1-282-46258-X
9786612462580 0-8213-8160-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; Preface and Acknowledgments; Abbreviations; Chapter 1: Evaluating the Financial Performance of Pension Funds; Chapter 2: Investment Performance of Privately Managed Pension Funds: Overview of the Available Data; Chapter 3: Financial Performance of Pension Funds: An Exploratory Study; Chapter 4: Portfolio Choice, Minimum Return Guarantees, and Competition in Defined Contribution Pension Systems; Chapter 5: Labor Market Uncertainty and Pension System Performance; Chapter 6: Pension Funds, Life-Cycle Asset Allocation, and Performance Evaluation
Chapter 7: Application of Advances in Financial Theory and Evidence to Pension Fund Design in Developing EconomiesChapter 8: Future Directions in Measuring the Financial Performance of Pension Funds: A Roundtable Discussion; Index; Back cover |
| Record Nr. | UNINA-9910780939503321 |
| Washington, D.C. : , : World Bank, , c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Evaluating the financial performance of pension funds / / Richard Hinz ... [et al.], editors
| Evaluating the financial performance of pension funds / / Richard Hinz ... [et al.], editors |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, DC, : World Bank, c2010 |
| Descrizione fisica | xvi, 279 pages : illustrations ; ; 23 cm |
| Disciplina | 331.25/24 |
| Altri autori (Persone) | HinzRichard P |
| Collana | Directions in development |
| Soggetto topico |
Pension trusts - Evaluation
Rate of return - Evaluation |
| ISBN |
1-282-46258-X
9786612462580 0-8213-8160-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Title Page; Copyright; Contents; Preface and Acknowledgments; Abbreviations; Chapter 1: Evaluating the Financial Performance of Pension Funds; Chapter 2: Investment Performance of Privately Managed Pension Funds: Overview of the Available Data; Chapter 3: Financial Performance of Pension Funds: An Exploratory Study; Chapter 4: Portfolio Choice, Minimum Return Guarantees, and Competition in Defined Contribution Pension Systems; Chapter 5: Labor Market Uncertainty and Pension System Performance; Chapter 6: Pension Funds, Life-Cycle Asset Allocation, and Performance Evaluation
Chapter 7: Application of Advances in Financial Theory and Evidence to Pension Fund Design in Developing EconomiesChapter 8: Future Directions in Measuring the Financial Performance of Pension Funds: A Roundtable Discussion; Index; Back cover |
| Record Nr. | UNINA-9910824040103321 |
| Washington, DC, : World Bank, c2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The future of pension management : integrating design, governance, and investing / / Keith P. Ambachtsheer
| The future of pension management : integrating design, governance, and investing / / Keith P. Ambachtsheer |
| Autore | Ambachtsheer Keith P. |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2016 |
| Descrizione fisica | 1 online resource (257 p.) |
| Disciplina | 331.25/24 |
| Collana | Wiley Finance Series |
| Soggetto topico |
Pension trusts - Management
Pension trusts - Investments |
| ISBN |
1-119-19102-5
1-119-19349-4 1-119-19100-9 |
| Classificazione | BUS027000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Machine generated contents note: Preface Part I: Touchstones Chapter 1: Improved Pension Designs and Organizations: Gateways to a More Functional Capitalism Chapter 2: Pension Plans for the Masses: Good Idea or Pipe Dream? Chapter 3: Does Institutional Investing Have a Future? Chapter 4: Thomas Piketty's Capital in the 21st Century: Its Relevance to Pension Fund Management Part II: Pension Design Chapter 5: Why We Need to Change the Conversation about Pension Reform Chapter 6: On the Costing and Funding of Defined-Benefit Pensions: Separating Fact and Fiction Chapter 7: Defining Defined-Ambition Pension Plans: Conclusions from an International Conversation Chapter 8: What Are Target-Benefit Plans and Why Should You Care? Chapter 9: Designing 21st Century Pension Plans: We're Making Progress! Part III: Pension Governance Chapter 10: How Effective Is Pension Fund Governance Today?: Findings from a New Survey Chapter 11: The Evolving Meaning of Fiduciary Duty: Is Your Board of Trustees Keeping Up? Chapter 12: Pension Funds and Integrated Reporting: Improving Stakeholder Communications Chapter 13: Measuring Value-for-Money in Pension Organizations: A New Look Chapter 14: Measuring Value-for-Money in Private Markets Investing: Why Investors Need a Standard Protocol Chapter 15: How Pension Funds Pay Their Own People Chapter 16: Investment Beliefs and Organization Design: Are They Aligned in Your Organization? Chapter 17: Norway versus Yale--or versus Canada?: A Comparison of Investment Models Chapter 18: Does Culture Matter in Pension Organizations? Part IV: Pension Investing Chapter 19: Are Investment Returns Predictable? Chapter 20: Investment Returns in the 21st Century Chapter 21: Long-Termism as the Dominant Investment Paradigm Chapter 22: Investing for the Long Term I: From Saying to Doing Chapter 23: Investing for the Long Term II: How Should We Measure Performance? Chapter 24: Investing for the Long Term III: Does It Produce Better Outcomes? Chapter 25: Are Alphas and Betas Bunk? Chapter 26: Risk Management Revisited Chapter 27: From an Unknown to a Known: Managing Climate Change Risk Conclusion Endnotes About the Author Index . |
| Record Nr. | UNINA-9910136416803321 |
|
Ambachtsheer Keith P.
|
||
| Hoboken, New Jersey : , : Wiley, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Pension Finance [[electronic resource] ] : Putting the Risks and Costs of Defined Benefit Plans Back Under Your Control
| Pension Finance [[electronic resource] ] : Putting the Risks and Costs of Defined Benefit Plans Back Under Your Control |
| Autore | Waring M. Barton |
| Pubbl/distr/stampa | New York, : Wiley, 2011 |
| Descrizione fisica | 1 online resource (338 p.) |
| Disciplina |
331.25/24
331.2524 |
| Collana | Wiley Finance |
| Soggetto topico |
Pension trusts --Management
Pensions --Finance Pensions management Pensions - Finance Pension trusts - Management Business & Economics Labor & Workers' Economics |
| ISBN |
1-118-13834-1
1-119-20472-0 1-283-27299-7 9786613272997 1-118-13836-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Pension Finance : Putting the Risks and Costs of Defined Benefit Plans Back under Your Control; Contents; List of Figures; List of Propositions; Foreword; Preface; Acknowledgments; CHAPTER 1 Achieving Long Term Health for Pension Plans Using Improved Managerial Accounting Tools; Perspectives on DB Plans; What Is Economic or Market Value Accounting?; What the Following Chapters Provide; CHAPTER 2 Today's Conventional Pension Finance Practices; Why Managers Need to Adopt the Economic Accounting Perspective; Where Are We Today?; The Accounting Always Follows the Economics
Historical Context: The Actuaries' Contribution to the Existence of PensionsConclusion; CHAPTER 3 Measuring Meaningful Present Values; What Is the Right Discount Rate to Use?; The Liability-Matching Portfolio: General Perspective; Risk-Free Rate vs. Expected Return on Assets; "If We Can Earn 7.5 Percent Per Year Over The Long Term": Happy and Unhappy Asset Return Distributions; The Employer's Experience; The Discount Rate Is in Fact the Same on Both Sides of the Full Economic Balance Sheet, But That Doesn't Mean That the Liability Changes Its Value with Changes in Investment Strategy! GASB's White Paper and Public Employee Fund Discount RatesConclusion: Discount Rates; Appendix: Are There Market Values for Pension Plans?; CHAPTER 4 The Full Economic Liability: The Off-Book Starting Point for Management of Pension Costs; The Liability: Inherently an Economic Entity; A Newly Formed Pension Plan; Multiple Correct Measures of the Accrued Portion of the Liability but Only One PARENT Measure; Building a Pension Budget Identity; CHAPTER 5 Core Principles of Pension Accounting: The Full Economic Liability Meets Accrual Accounting and Normal Costs; Full Economic Normal Cost Enter the Matching Principle: Normal Costs Accruing Over TimeNormal Costs and Retirees, Active Employees, and Future Employees; Allocating Pension Costs to Current Employees; Payment Patterns Other Than Level Payments; Illustrating Normal Costs and Accrued and Total Liabilities over Time; Comparing Normal Cost Methods; Normal Costs and Contributions: Multiple Measures?; Normal Cost and Agreed Levels of Benefit Security: An Accrual Method Not Reliant on the Matching Principle; Balance Sheet with Accruals of an Economic Measure of Periodic Normal Cost Updating the Beginning-Period Pension Budget IdentitySummary of Discussion of Normal Costs; Appendix: Computing Level Payment Contributions and Normal Costs with a Handheld Calculator in Order to Gain Understanding of the Nature of the Problem; CHAPTER 6 Credit Risk and the Discount Rate; Two Useful Views of the Liability's Value; Termination and Default Risk; Conclusion; CHAPTER 7 Paying for the Plan; Pension Expense and Contributions; Other Components of Pension Expense in Addition to Normal Cost; Distinguishing Economic from Conventional Supplemental Costs; Strict Economic Pension Expense Economic Pension Expense in an Accrual System |
| Record Nr. | UNINA-9910139596303321 |
|
Waring M. Barton
|
||
| New York, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Pension Finance : Putting the Risks and Costs of Defined Benefit Plans Back Under Your Control
| Pension Finance : Putting the Risks and Costs of Defined Benefit Plans Back Under Your Control |
| Autore | Waring M. Barton |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | New York, : Wiley, 2011 |
| Descrizione fisica | 1 online resource (338 p.) |
| Disciplina |
331.25/24
331.2524 |
| Collana | Wiley Finance |
| Soggetto topico |
Pension trusts --Management
Pensions --Finance Pensions management Pensions - Finance Pension trusts - Management Business & Economics Labor & Workers' Economics |
| ISBN |
1-118-13834-1
1-119-20472-0 1-283-27299-7 9786613272997 1-118-13836-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Pension Finance : Putting the Risks and Costs of Defined Benefit Plans Back under Your Control; Contents; List of Figures; List of Propositions; Foreword; Preface; Acknowledgments; CHAPTER 1 Achieving Long Term Health for Pension Plans Using Improved Managerial Accounting Tools; Perspectives on DB Plans; What Is Economic or Market Value Accounting?; What the Following Chapters Provide; CHAPTER 2 Today's Conventional Pension Finance Practices; Why Managers Need to Adopt the Economic Accounting Perspective; Where Are We Today?; The Accounting Always Follows the Economics
Historical Context: The Actuaries' Contribution to the Existence of PensionsConclusion; CHAPTER 3 Measuring Meaningful Present Values; What Is the Right Discount Rate to Use?; The Liability-Matching Portfolio: General Perspective; Risk-Free Rate vs. Expected Return on Assets; "If We Can Earn 7.5 Percent Per Year Over The Long Term": Happy and Unhappy Asset Return Distributions; The Employer's Experience; The Discount Rate Is in Fact the Same on Both Sides of the Full Economic Balance Sheet, But That Doesn't Mean That the Liability Changes Its Value with Changes in Investment Strategy! GASB's White Paper and Public Employee Fund Discount RatesConclusion: Discount Rates; Appendix: Are There Market Values for Pension Plans?; CHAPTER 4 The Full Economic Liability: The Off-Book Starting Point for Management of Pension Costs; The Liability: Inherently an Economic Entity; A Newly Formed Pension Plan; Multiple Correct Measures of the Accrued Portion of the Liability but Only One PARENT Measure; Building a Pension Budget Identity; CHAPTER 5 Core Principles of Pension Accounting: The Full Economic Liability Meets Accrual Accounting and Normal Costs; Full Economic Normal Cost Enter the Matching Principle: Normal Costs Accruing Over TimeNormal Costs and Retirees, Active Employees, and Future Employees; Allocating Pension Costs to Current Employees; Payment Patterns Other Than Level Payments; Illustrating Normal Costs and Accrued and Total Liabilities over Time; Comparing Normal Cost Methods; Normal Costs and Contributions: Multiple Measures?; Normal Cost and Agreed Levels of Benefit Security: An Accrual Method Not Reliant on the Matching Principle; Balance Sheet with Accruals of an Economic Measure of Periodic Normal Cost Updating the Beginning-Period Pension Budget IdentitySummary of Discussion of Normal Costs; Appendix: Computing Level Payment Contributions and Normal Costs with a Handheld Calculator in Order to Gain Understanding of the Nature of the Problem; CHAPTER 6 Credit Risk and the Discount Rate; Two Useful Views of the Liability's Value; Termination and Default Risk; Conclusion; CHAPTER 7 Paying for the Plan; Pension Expense and Contributions; Other Components of Pension Expense in Addition to Normal Cost; Distinguishing Economic from Conventional Supplemental Costs; Strict Economic Pension Expense Economic Pension Expense in an Accrual System |
| Record Nr. | UNINA-9910809496903321 |
|
Waring M. Barton
|
||
| New York, : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||