Harper, Joel T.; Treanor, Stephen D. - In: Journal of Risk & Insurance 81 (2014) 1, pp. 177-198
type="main" xml:lang="en" <title type="main">Abstract</title> <p>This article explores the motivation to change their defined benefit pension plan by either terminating the plan and replacing it with a defined contribution plan or converting it to a cash balance plan. Using Form 5500 data as well as firm financial data, we...</p>