Please use this identifier to cite or link to this item: http://hdl.handle.net/1880/48306
Title: Alternatives to Cash in Ensuring the Solvency of Defined Benefit Pension Funds
Authors: Nielson, Norma
Hedges, P.L.
Lee, Ryan B.
Keywords: Solvency;Regulation
Issue Date: 2008
Publisher: International Society of Certified Employee Benefit Specialists
Citation: Hedges P. L., R. B. Lee and N. L. Nielson. “Alternatives to Cash in Ensuring the Solvency of Defined Benefit Pension Funds” (Third Quarter 2008), Benefits Quarterly, pp. 26-33.
Abstract: Since 2001, even some sound corporate sponsors have faced sudden and severe negative impacts on pension plan solvency due to poor equity market performance, record low interest rates and declining mortality trends. Following an overview of key accounting changes that have occurred internationally, this article reports on legislation and regulations developing in Canada to assist plan sponsors. The authors describe different instruments of financial guarantee that might be employed and identify several areas that require additional work to enhance those instruments' robustness and transparency.
Description: Permission granted from publisher Dec. 1, 2010. "This article is from the Third Quarter 2008 issue of Benefits Quarterly, published by the International Society of Certified Employee Benefit Specialists."
URI: http://hdl.handle.net/1880/48306
ISSN: 8756-1263
Appears in Collections:Nielson, Norma

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