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...

Полное описание

Библиографические подробности
Главный автор: Kiff, John
Другие авторы: Kisser, Michael, Oppers, S., Soto, Mauricio
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2012.
Серии:IMF Working Papers; Working Paper ; No. 2012/170
Online-ссылка:Full text available on IMF