Title: Fundamentals of private pensions /
Authors: McGill, Dan M. 1919-2013.; McGill, Dan Mays.; McGill, Dan M. 1919-2013.; McGill, Dan M. 1919-2013.; Wharton School.
Publisher: University of Pennsylvania Press,
Year: 1996
Subjects: Old age pensions United States.
Contents: Underlying forces -- Historical review of pension regulation -- Basic regulatory environment -- Coverage and participation -- Nondiscrimination requirements -- Determination of benefits -- Tax treatment -- Economics of tax preferences for retirement plans in the United States -- Organizational structure and flexiblity -- Defined benefit plan design: retirement benefits -- Defined benefit plan design: Ancillary benefits -- Defined contribution plan design features -- Hybrid plans -- Individual retirement plans, simplified employee pensions, tax-sheltered annuities, and Keogh Plans -- Integration of pension plans with Social Security -- Overall objectives in designing a retirement program -- Financing of employer-sponsored retirement plans -- Total retirement income: setting goals and meeting them -- Delivery of retirement benefits -- Human resource incentives in employer-sponsored retirement plans -- Adjustment of retirement benefits for inflation and productivity gains -- Actuarial cost factors -- Benefit allocation actuarial cost methods -- Cost allocation actuarial cost methods -- Pension cost illustrations and forecasts -- Valuation of ancillary benefits, employee contributions, and small plans -- Approaches to meeting the financial obligations of a defined benefit plan -- Pension accounting -- Management of pension plan assets: policy -- Management of pension plan assets: operations -- Allocated funding instruments -- Unallocated funding instruments -- Single-employer plan termination and plan benefits insurance -- Multiemployer plan withdrawals and plan benefits