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...

詳細記述

書誌詳細
第一著者: Kiff, John
その他の著者: Kisser, Michael, Oppers, S., Soto, Mauricio
フォーマット: 雑誌
言語:English
出版事項: Washington, D.C. : International Monetary Fund, 2012.
シリーズ:IMF Working Papers; Working Paper ; No. 2012/170
オンライン・アクセス:Full text available on IMF