The Impact of Longevity Improvements on U.S. Corporate Defined Benefit Pension Plans /

This paper provides the first empirical assessment of the impact of life expectancy assumptions on the liabilities of private U.S. defined benefit (DB) pension plans. Using detailed actuarial and financial information provided by the U.S. Department of Labor, we construct a longevity variable for ea...

Descripció completa

Dades bibliogràfiques
Autor principal: Kiff, John
Altres autors: Kisser, Michael, Oppers, S., Soto, Mauricio
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2012.
Col·lecció:IMF Working Papers; Working Paper ; No. 2012/170
Accés en línia:Full text available on IMF