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...

Szczegółowa specyfikacja

Opis bibliograficzny
1. autor: Kiff, John
Kolejni autorzy: Kisser, Michael, Oppers, S., Soto, Mauricio
Format: Czasopismo
Język:English
Wydane: Washington, D.C. : International Monetary Fund, 2012.
Seria:IMF Working Papers; Working Paper ; No. 2012/170
Dostęp online:Full text available on IMF