Shareholder-Optimal Design of Cash Balance Pension Plans

Topics:
Stock Options
Tags:
Finance,
Financial Accounting,
Pension Plan,
Pension Research Council,
Shareholder
Source:
Pension Research Council

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Overview: " This paper extends this analysis into the cash balance plan arena, concluding that additional shareholder gains arise when plan liabilities mimic equities. A numerical example demonstrates that the present value of riskless gains to shareholders can exceed the entire after-tax value of plan assets. Lack of transparency in actuarial methods and assumptions is shown to impede implementation."

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Format: PDF | Size: 276KB | Date: Mar 2001 | Pages: 101

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