Funding Rules and Actuarial Methods

Colin Pugh

No 1, OECD Working Papers on Insurance and Private Pensions from OECD Publishing

Abstract: This paper outlines the regulatory framework within which occupational defined benefit pension plans are financed and addresses the challenges facing the funding of such plans. The Appendices include a summary and discussion of the funding regulations in twelve OECD countries plus Brazil – all of which have a long history of DB plans. The paper draws on these experiences in...

Règles de financement et méthodes actuarielles Ce document décrit le cadre réglementaire dans lequel s’insèrent les plans de pensions professionnelles à prestations définies et examine les défis posés par le financement de ces plans. Les appendices sont consacrés à une présentation des règles de financement en vigueur dans 12 pays de l’OCDE plus le Brésil – tous pays qui ont...

Keywords: actuarial costing methods; defined benefit plan; fonds de pension; funding rule; méthodes d'évaluation actuarielles; occupational pension plan; pension fund; plans de pensions professionnelles; plans à prestations définies; regulation; règle de financement; réglementation (search for similar items in EconPapers)
JEL-codes: G18 G23 J32 (search for similar items in EconPapers)
Date: 2006-10-01
New Economics Papers: this item is included in nep-reg
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:oec:dafaab:1-en

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