Managing Pension and Retirement Plans : A Guide for Employers, Administrators, and Other Fiduciaries.
August J. Baker
Bok Engelsk 2004 · Electronic books.
| Omfang | 1 online resource (366 pages)
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| Opplysninger | Intro -- Contents -- PART I: Fundamentals -- 1 An Introduction to Pension Plans -- 2 What Pension Plans Do -- 3 Designing the Best Pension Plan -- 4 The Prudent Pension Fiduciary: A Pragmatic View -- 5 An Overview of Compliance for Pension Plans -- 6 Establishing Pension Investment Policy -- 7 The Asset Allocation Decision -- PART II: Defined Benefit Plans -- 8 The Integrated Approach to Managing Defined Benefit Plans -- 9 Asset Allocation for Defined Benefit Plans -- 10 Accounting for Defined Benefit Plans -- PART III: Defined Contribution and Hybrid Plans -- 11 Investment Policy and Asset Allocation for Defined Contribution Plans -- 12 Employee Stock Ownership Plans and Company Stock -- 13 Hybrid Plans -- PART IV: Measuring, Evaluating, and Improving Investment Performance -- 14 Evaluating Investment Performance -- 15 Improving Pension Fund Investment Performance -- 16 Managing Pension Fund Risk -- 17 Risk Management Strategies Using Derivative Securities -- PART V: Management Issues: Decisions, Strategies, and People -- 18 Selecting and Managing Asset Managers -- 19 Managing Costs -- 20 People and the Psychology of Pension Fund Decisions -- 21 The Pension Plan as Shareholder -- 22 The Path to Better Pension Plan Management -- Appendix A: A Guide for the Prudent Fiduciary -- Appendix B: Global Investing for Pension Funds -- Appendix C: Example of a Multiemployer Hybrid Pension Plan -- Appendix D: Measuring Returns -- Appendix E: Adjusting for Risk -- Appendix F: An Example of an Equity Swap Hedge -- Appendix G: Manager Selection -- Notes -- Works Cited -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Y.. - As the U.S. Population ages, retirement is becoming an increasingly important life stage. Pension and retirement plans are crucial to the financial well-being of older citizens and key determinants of their standard of living. Many varieties of pension plans are currently offered, and employers have any interest in these plans because a good pension plan can help an employer attract, retain, and motivate a competent workforce. In some cases, the employer's financial health can depend significantly on the financial health of its pension plan. When employers make decisions regarding pension and retirement plans, they are making decisions that have high stakes for both their employees and the employer itself. Poor decisions can lead to intense scrutiny, sometimes by the media or in the courtroom. Good pension decision making can provide a secure future for the employer and its employees.Managing Pension and Retirement Plans: A Guide for Employers, Administrators and Other Fiduciaries covers the essential financial issues surrounding pension plans. It discusses investment policy and strategy, performance measurement, fiduciary responsibilities, and labor market issues, among other topics. Anyone responsible for any aspect of pension plan management will profit from reading this book.
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| ISBN | 9780198037125
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