Tag: defined benefit pension plans
Introduction The Center for Retirement Research at Boston College is undertaking a multi-year in-depth study of state and local pension plans; the study is funded by the Center for State and Local Government Excellence. As a prelude to subsequent reports on various aspects of state and local plans, this brief identifies the key differences between…
The Recent Evolution of Pension Funds in the Netherlands: The Trend to Hybrid DB-DC Plans and Beyond
Abstract According to the classification in official statistics, Dutch pension plans have mainly preserved their DB character in recent years. The dominant reaction of pension funds to the fall in funding ratios at the beginning of this century has been a switch from final-pay schemes to average-wage schemes. This contrasts sharply with the experience in…
