Hu, Yu-Wei; Pugh, Colin; Stewart, Fiona; Yermo, Juan - In: Financial Market Trends 2007 (2007) 2, pp. 135-166
Collective pension funds (CPFs) – occupational pension funds that cover the employees of more than one employer (enterprise) – have been operating in OECD countries for decades. Generally speaking, there are two models, i.e. closed pension funds, with membership restricted to a particular...