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...

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Hlavní autor: Kiff, John
Další autoři: Kisser, Michael, Oppers, S., Soto, Mauricio
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2012.
Edice:IMF Working Papers; Working Paper ; No. 2012/170
On-line přístup:Full text available on IMF