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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Detalhes bibliográficos
Autor principal: Kiff, John
Outros Autores: Kisser, Michael, Oppers, S., Soto, Mauricio
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2012.
Colecção:IMF Working Papers; Working Paper ; No. 2012/170
Acesso em linha:Full text available on IMF