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...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Kiff, John
Awduron Eraill: Kisser, Michael, Oppers, S., Soto, Mauricio
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 2012.
Cyfres:IMF Working Papers; Working Paper ; No. 2012/170
Mynediad Ar-lein:Full text available on IMF