Search Results - subject:"Retirement provision"

Impact of the longevity risk on permanent life annuity in the context of IFRS 17

Špirková, Jana; Zelinová, Silvia; Zimmermann, Pavel; … - 2026

Longevity risk - the risk that policyholders outlive expected mortality projections - poses a significant challenge to the financial sustainability of pension insurance. This paper investigates the valuation of permanent life annuities under IFRS 17, the accounting standard that fundamentally...

Persistent link: https://www.econbiz.de/10015654680

Annuity vs. Lump Sum : a megastudy on occupational pension uptake decisions

Celis, Mathias; Boudt, Kris; Bassleer, Mona; Duyck, Wouter - 2026

Persistent link: https://www.econbiz.de/10015608657

Personal social environment as determinant of private pension planning

Kleinheinz, Lukas; Tappeiner, Gottfried; Perkmann, Urban; … - 2026

Following European pension reforms, the responsibility for old-age provision has increasingly shifted from the state to the individual. This study examines how behavioral norms and perceptions of parents' or grandparents' financial situation influence participation in the voluntary second...

Persistent link: https://www.econbiz.de/10015647152

Optimal investment in annuities and life insurance for retired couples : the role of side bequest motives

Werd, Martijn de; Achou, Bertrand; Chau, Ki Wai - 2026

Persistent link: https://www.econbiz.de/10015655674

Behavioural biases in investment decisions of pension savers : evidence from the 2nd pillar of the pension system in Slovakia

Szakadatova, Estera; Čaplánová, Anetta; Sivak, Rudolf - 2025

Persistent link: https://www.econbiz.de/10015485870

Defaulting 401(k) assets into payout annuities for "pretty good" lifetime incomes

Horneff, Vanya; Maurer, Raimond; Mitchell, Olivia S. - 2026

Some US defined contribution plans offer retirees access to an annuity or lifetime income stream as payout options from their 401(k) accounts. Nevertheless, for behavioral reasons, some retirees may hesitate to elect lifetime income streams as a drawdown vehicle. To counter this, plan sponsors...

Persistent link: https://www.econbiz.de/10015651068

Show one more version 1

Defaulting 401(k) Assets into Payout Annuities for "Pretty Good" Lifetime Incomes

Horneff, Vanya; Maurer, Raimond; Mitchell, Olivia S. - 2025

Book / Working Paper

Trends in retirement and retirement income choices by TIAA participants : 2000-2018

Brown, Jeffrey R.; Poterba, James M.; Richardson, David P. - 2025

Persistent link: https://www.econbiz.de/10015374550

Show 2 more versions 2

Trends in Retirement and Retirement Income Choices by TIAA Participants : 2000-2018

Brown, Jeffrey R.; Poterba, James M.; Richardson, David P. - 2022

Book / Working Paper

Trends in Retirement and Retirement Income Choices by Tiaa Participants : 2000–2018

Brown, Jeffrey R.; Poterba, James M.; Richardson, David P. - 2022

Book / Working Paper

Tax relief on public and private pension contributions in Ireland

Doorley, Karina; Gubello, Michele - 2026

This report provides an up-to-date assessment of the scale and distributional impact of tax relief on public, occupational, and private pension contributions in Ireland. Using SWITCH, the ESRI's tax-benefit microsimulation model, we quantify the cost of tax relief under the current...

Persistent link: https://www.econbiz.de/10015633685

How is wealth distributed across British households? : reassessing the valuation of pensions

Delestre, Isaac; O'Brien, Laurence - 2026

Reliable statistics on the distribution of wealth - and how this has changed over time - are essential for informing a range of policy debates. Unfortunately, current official statistics from the Office for National Statistics (ONS) do not provide a coherent or consistent guide to how wealth is...

Persistent link: https://www.econbiz.de/10015635315

Early pension withdrawals in Chile during the pandemic

Fuentes, Olga; Mitchell, Olivia S.; Villatoro, Félix - 2025

Persistent link: https://www.econbiz.de/10015374551

Show one more version 1

Early Pension Withdrawals in Chile During the Pandemic

Fuentes, Olga; Mitchell, Olivia S.; Villatoro, Félix - 2023

Book / Working Paper