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Alternatives to Cash in Ensuring the Solvency of Defined Benefit Pension Funds

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Author
Nielson, Norma
Hedges, P.L.
Lee, Ryan B.
Accessioned
2010-12-14T20:49:04Z
Available
2010-12-14T20:49:04Z
Issued
2008
Other
Financial instruments
Securitization
Impact analysis
Defined benefit plans
Subject
Solvency
Regulation
Type
journal article
Metadata
Show full item record

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.
Refereed
Yes
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."
 
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.
Corporate
University of Calgary
Faculty
Haskayne School of Business
Url
http://www.iscebs.org/Resources/BQ/Pages/BenefitsQuarterly.aspx
Publisher
International Society of Certified Employee Benefit Specialists
Doi
http://dx.doi.org/10.11575/PRISM/33968
Uri
http://hdl.handle.net/1880/48306
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  • Haskayne School of Business Research & Publications

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