WEKO3
アイテム
Reinventing the Risk Sharing Mechanism of Defined Benefit Pension Plans
http://hdl.handle.net/10086/14133
http://hdl.handle.net/10086/141339243b1df-05e6-409f-8047-599846109c2f
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
pie_dp304.pdf (258521 bytes)
|
|
| アイテムタイプ | デフォルトアイテムタイプ（フル）その２(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2017-05-20 | |||||||||||
| タイトル | ||||||||||||
| タイトル | Reinventing the Risk Sharing Mechanism of Defined Benefit Pension Plans | |||||||||||
| 言語 | en | |||||||||||
| 作成者 |
清水, 信広
× 清水, 信広
|
|||||||||||
| 寄与者 | ||||||||||||
| 寄与者タイプ | Editor | |||||||||||
| 姓名 | 世代間問題研究プロジェクト（世代間問題の経済分析） = Economic Analysis of Intergenerational Issues, Project on Intergenerational Equity | |||||||||||
| 言語 | en | |||||||||||
| アクセス権 | ||||||||||||
| アクセス権 | open access | |||||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Ring-fenced DB plan | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Retrospective DB plan | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Sequential plan | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Combination plan | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Collective DC plan | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | DC conversion | |||||||||||
| 内容記述 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | In this paper, I will introduce several new mechanisms of risk sharing regarding occupational retirement provisions, based on the analysis of present risk sharing between sponsoring employers and plan participants, individual participants and participants as a group, active members and beneficiaries (including deferred members), etc. Among others, I will introduce “Ring-fenced” DB (RfDB) plans, which introduce “share” structure into contributions and reserves, prohibit “lending” from active members to beneficiaries when the plan is in an underfunded status (actuarial deficiency), and allow temporary benefit reductions within prescribed ranges according to the funding level. The risk active members bear will be eased in RfDB plans, and market interest risk sponsoring employers bear will also be eased, because some portion of benefits becomes conditional. RfDB plans allow investments with greater risk tolerance, which may benefit both labor and management from a long-term perspective. It will also be possible to ease funding rules substantially for RfDB plans. It is said that DB plans are on the verge of extinction mainly by the threats from accounting standards. Taking this into account, it is necessary to expand the variation of risk sharing mechanisms in occupational retirement provisions. | |||||||||||
| 言語 | en | |||||||||||
| 出版者 | ||||||||||||
| 出版者 | Institute of Economic Research, Hitotsubashi University | |||||||||||
| 日付 | ||||||||||||
| 日付 | 2007-01 | |||||||||||
| 日付タイプ | Issued | |||||||||||
| 言語 | ||||||||||||
| 言語 | eng | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||||||||
| 資源タイプ | technical report | |||||||||||
| 出版タイプ | ||||||||||||
| 出版タイプ | VoR | |||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
| 関連情報 | ||||||||||||
| 関連タイプ | isPartOf | |||||||||||
| 関連名称 | Discussion Paper ; No. 304 | |||||||||||
| 関連情報 | ||||||||||||
| 識別子タイプ | URI | |||||||||||
| 関連識別子 | http://www.ier.hit-u.ac.jp/pie/stage2/Japanese/ | |||||||||||
| 収録物識別子 | ||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||
| 収録物識別子 | AA11851730 | |||||||||||
| ページ数 | ||||||||||||
| ページ数 | 37 | |||||||||||
| Sponsorship | ||||||||||||
| 値 | 科学研究費補助金（特別推進研究） = Grant-in-Aid for Specially Promoted Research | |||||||||||
