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...
מחבר ראשי: | |
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מחברים אחרים: | , , |
פורמט: | כתב-עת |
שפה: | English |
יצא לאור: |
Washington, D.C. :
International Monetary Fund,
2012.
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סדרה: | IMF Working Papers; Working Paper ;
No. 2012/170 |
גישה מקוונת: | Full text available on IMF |