书目详细信息
： FUNDAMENTALS OF PRIVATE PENSIONS
书目信息 机读格式(MARC)
| ISBN： | 0199269505 |
|---|---|
| 编目源： | DLC DLC UKM BWK CKX |
| 地理区域代码： | n-us--- |
| 个人名称： | McGill,D. |
| 题名： | Fundamentals of private pensions Dan M. McGill ... [et al.] |
| 版本说明： | 8th ed. |
| 索书号： | C913.7/M496=2E |
| 出版发行项： | Oxford ; New York : Oxford University Press, 2004. |
| 载体形态： | xxiv, 878 p. : ill. ; 26cm. |
| 书目附注： | Includes bibliographical index. |
| 格式化内容附注： | 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. |