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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Bibliographic Details
Main Author: Kiff, John
Other Authors: Kisser, Michael, Oppers, S., Soto, Mauricio
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2012.
Series:IMF Working Papers; Working Paper ; No. 2012/170
Online Access:Full text available on IMF