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...

Повний опис

Бібліографічні деталі
Автор: Kiff, John
Інші автори: Kisser, Michael, Oppers, S., Soto, Mauricio
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2012.
Серія:IMF Working Papers; Working Paper ; No. 2012/170
Онлайн доступ:Full text available on IMF