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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Détails bibliographiques
Auteur principal: Kiff, John
Autres auteurs: Kisser, Michael, Oppers, S., Soto, Mauricio
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2012.
Collection:IMF Working Papers; Working Paper ; No. 2012/170
Accès en ligne:Full text available on IMF