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

Simple item page
dc.contributor.authorNielson, Normaeng
dc.contributor.authorHedges, P.L.eng
dc.contributor.authorLee, Ryan B.eng
dc.date.accessioned2010-12-14T20:49:04Z
dc.date.available2010-12-14T20:49:04Z
dc.date.issued2008
dc.descriptionPermission 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."eng
dc.description.abstractSince 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.eng
dc.description.refereedYeseng
dc.identifier.citationHedges 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.eng
dc.identifier.doihttp://dx.doi.org/10.11575/PRISM/33968
dc.identifier.issn8756-1263
dc.identifier.urihttp://hdl.handle.net/1880/48306
dc.language.isoengeng
dc.publisherInternational Society of Certified Employee Benefit Specialistseng
dc.publisher.corporateUniversity of Calgaryeng
dc.publisher.facultyHaskayne School of Businesseng
dc.publisher.urlhttp://www.iscebs.org/Resources/BQ/Pages/BenefitsQuarterly.aspxeng
dc.subjectSolvencyeng
dc.subjectRegulationeng
dc.subject.otherFinancial instrumentseng
dc.subject.otherSecuritizationeng
dc.subject.otherImpact analysiseng
dc.subject.otherDefined benefit planseng
dc.titleAlternatives to Cash in Ensuring the Solvency of Defined Benefit Pension Fundseng
dc.typejournal article
thesis.degree.disciplineRisk Management & Insuranceeng
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Nielson_Alternatives_to_Cash2008_publishercopy.pdf
Size:
810.32 KB
Format:
Adobe Portable Document Format
Description:
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.87 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
Haskayne School of Business Research & Publications