Search Results - subject_exact:"Occupational pension plan"

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608657

Demand for home pension and reverse mortgage : an information provision survey experiment

Kim, Duk Gyoo; Hwang, In Do - 2026

Population aging and the sustainability of retirement financing are critical challenges facing many developed economies. In South Korea, elderly poverty remains a critical issue, despite widespread homeownership among older adults. Although the home pension program allows retirees to unlock...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596754

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Demand for home pension and reverse mortgage : an information provision survey experiment

Kim, Duk Gyoo; Hwang, In Do - 2025

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10015647152

Demand for home pension and reverse mortgage : an information provision survey experiment

Kim, Duk Gyoo; Hwang, In Do - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015596754

Show one more version 1

Demand for home pension and reverse mortgage : an information provision survey experiment

Kim, Duk Gyoo; Hwang, In Do - 2025

Book / Working Paper

Household savings and shocks to occupational pension funds

Caloia, Francesco; Mastrogiacomo, Mauro; Simonetti, Irene - 2026

Using household survey data linked to supervisory data of Dutch pension funds, we provide evidence of the increase in household savings caused by shocks to the financial position of pension funds. Our identification strategy exploits cross-sectional and time variations in pension funds' funding...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015647160

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://ebvufind01.dmz1.zbw.eu/10015633685

Occupational pension coverage and timing of retirement in Ireland

Seth, Siddhant; Tuda, Dora - 2026

Ireland has historically relied heavily on the State pension as the primary source of income in retirement. While occupational pension coverage has risen steadily in recent years, a substantial share of older employees still approach retirement without supplementary pension provision....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667327

How does private pension saving change for workers moving from employee jobs into self-employment?

Cribb, Jonathan; O'Brien, Laurence - 2026

Persistently low rates of private pension participation among the self-employed have led to increased policy focus on how to boost pension saving among this group. In this report, we use newly linked administrative data to evaluate how private pension saving changes for employees who move into...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668560

University years’ redemption : is it advantageous?

Forzan, Giorgia; Merlone, Veronica; Vigna, Elena - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016072771

Total pension in Finland 2026 : how are earnings-related pensions, national pensions and taxation determined?

Ritola, Suvi; Tuominen, Samuli - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070702

Automatic enrolment : trends in employer pension contributions and the impact of potential reforms

Cribb, Jonathan; Karjalainen, Heidi; O'Brien, Laurence - 2026

Automatic enrolment has transformed private pension saving in the UK: workplace pension participation among eligible private sector employees rose from just over 40% in 2012 to 89% in 2024. Despite this, there are concerns that current levels of pension contributions will lead to many falling...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016069342

Der Einfluss einer breiten Nutzung von Betriebspensionen auf die Pensionshöhe

Url, Thomas - 2025

Im österreichischen Pensionsrecht ermöglicht eine durchgängige Erwerbskarriere eine Pensionshöhe von 80% des durchschnittlichen Erwerbseinkommens. In dieser Studie wird die Auswirkung einer allgemeinen zusätzlichen betrieblichen Altersvorsorge auf die Höhe der Erstpension untersucht. Eine...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015204863

Do analysts underreact to pension underfunding? : evidence from forecast bias and funding ratios of DB plans in Korea

Noh, Jung Hee; Park, Heejin - 2025

This study aims to empirically investigate the relationship between the funding status of defined benefit (DB) pension plans and the forecast bias of financial analysts. While prior research has documented the impact of pension underfunding on firm performance, investment efficiency and firm...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015549110

Einführung in die betriebliche Altersversorgung

Keller, Markus - 2026 - 14. Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609286

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Einführung in die betriebliche Altersversorgung

Keller, Markus - 2024 - 12. Auflage

Edition: 12. Auflage

Book / Working Paper

Einführung in die betriebliche Altersversorgung

Keller, Markus - 2023 - 11. Auflage

Edition: 11. Auflage

Book / Working Paper

Einführung in die betriebliche Altersversorgung

Keller, Markus; Buttler, Andreas - 2021 - 10. Auflage

Edition: 10. Auflage

Book / Working Paper

Labour unemployment insurance and pension asset allocations

Liang, Yina; Kiosse, Paraskevi Vicky; Tarsalewska, Monika - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371231

Employee benefits and financial well-being : applying the "Save More Tomorrow" model in Spain : the Ahorra+ Programme

García-Martínez, Jesús Mª; Vila, José E. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640848

13. Retirement savings and income planning

Guo, Tao - 2026

This chapter discusses the body of research on retirement savings and income planning. It examines both the theory and the practice, starting with the life cycle hypothesis, which captures saving and spending patterns, and then tackles some major risks like longevity, inflation, healthcare...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643038

Policies to help people manage defined contribution pension wealth through retirement

Boileau, Bee; Cribb, Jonathan; Emmerson, Carl - 2025

In this report, we consider policies to help people appropriately manage their defined contribution (DC) pension wealth through later life. We draw on evidence in a report published alongside this one (Boileau, Cribb and Emmerson, 2025), which sets out key information on the landscape in which...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371485

Johnson-Omega for pension recovery

Passow, Alexander - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651623

Individuals' challenges managing pensions through retirement

Boileau, Bee; Cribb, Jonathan; Emmerson, Carl - 2025

This report is one of two reports on the management of pension wealth in retirement conducted as part of the Pensions Review, led by the Institute for Fiscal Studies in partnership with the abrdn Financial Fairness Trust. In this report, we examine the decisions that older individuals face as...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371487

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://ebvufind01.dmz1.zbw.eu/10015374550

The actuarial sources of the rise in unfunded liabilities in America's defined benefit plans in the 21st century

Fuchsman, Dillon; Hengerer, David; Moody, Jonathan; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374562

An analysis of benefit distributions selected by individuals covered by the PBGC : differences by sex and age

Clark, Robert L.; Pelletier, Denis; Ritter, Beth M. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374568

Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting

Schäfer, Ulrich; Pelger, Christoph - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015376022

Arbeitgeber- und Trägerbefragung zur Verbreitung der betrieblichen Altersversorgung 2023 : Endbericht

Riedmann, Arnold; Schmidt, Sarah - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015272250

Small pension pots : problems and potential policy responses

Cribb, Jonathan; Emmerson, Carl; O'Brien, Laurence; … - 2025

The current system of private pension savings in the UK is based on employers choosing a workplace pension provider, to which contributions from the employee and employer are sent, and which invests the contributions on behalf of the employee. This means that when an individual leaves their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331194

Ethnic differences in private pension participation after automatic enrolment

Cribb, Jonathan; O'Brien, Laurence; Sturrock, David - 2025

This report examines ethnic differences in pension participation in the UK following the nationwide roll-out of automatic enrolment, the drivers of those gaps, and the consequences for wealth accumulation. It draws on an academic research paper (Cribb, O'Brien and Sturrock, 2025) published...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331225

Breaking barriers in retirement planning: evidence from Colombia’s dual-advisory program

Becerra, Oscar; Cavallo, Eduardo A.; Santiago Guzmán, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015339216

Digital finance and retirement planning : the role of information cost reduction and trust enhancement channels

Liu, Liang; Ju, Zhen - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015193783

Optimal control problem for hybrid pension plans under longevity risk for alpha-maxmin expected utility minimization

Chen, Ya; Liu, Wei; Zhao, Zhen - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015359797

Participation in pension programs in low and middle income countries

Giles, John; Joubert, Clément; Tanaka, Tomoaki - 2025

Low- and middle-income countries are aging rapidly but stagnation of growth in participation in pension programs, due to widespread informal employment, presents a major fiscal challenge. Some claim that improving the design of pension program rules can encourage more pension contributions,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015395404

Active pension mainly relieves higher-earning pensioners; employment effects are uncertain

Bach, Stefan; Buslei, Hermann; Geyer, Johannes; Haan, Peter - 2025

The new German federal government coalition is planning a significant tax break for workers of retirement age: the active pension (Aktivrente). With the active pension, workers who have reached the statutory retirement age may earn up to 2,000 euros a month tax-free, a move that the government...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015420380

The pensions review : final recommendations

Cribb, Jonathan; Emmerson, Carl; Johnson, Paul; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423912

Exposing the gap : gender inequality in occupational pension coverage and income across Europe

Deschacht, Nick; Guillemyn, Inés; Vujić, Sunčica - 2025

Using data from the Survey of Health, Ageing and Retirement (SHARE), this paper examines occupational pension income and coverage gaps between men and women. The focus is on a group of countries with comparable occupational pension regulations: Germany, Sweden, the Netherlands and Switzerland....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015464578

Defined-benefit pension plan funding : does managerial ability matter?

Jory, Surendranath R.; Ngo, Thanh; Wang, Hongxia - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467585

The labour market impacts of employer-pension plans

Dostie, Benoît; Morris, Todd - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467814

The importance of pension and financial knowledge for pension plan participation in Italy

Castagno, Elisa; Caretta, Alessandra; Giacomel, Elisabetta - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015449558

Risk-sharing in pension plans : multiple options

Barr, Nicholas A. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015450291

Assessing vertical equity in defined benefit pension plans : an application to Switzerland

Kirn, Tanja; Dekkers, Gijs J. M. - 2025

This paper establishes a theoretical link between actuarial neutrality and the Oaxaca-Blinder decomposition to empirically assess vertical equity in public defined-benefit schemes. We demonstrate how this approach can be generalized to non-linear functions, point systems, and notional accounts....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015409016

Examining the gender gap in participation in employer-sponsored retirement plans : Oaxaca decomposition

Ahmmed, Ferdous; Kalenkoski, Charlene; Browning, Chris - 2025

Using the 2021 National Financial Capability Study (NFCS), this study examines the association between gender-based participation in employer-sponsored retirement plans and financial literacy. It also decomposes the association between gender-based participation in employer-sponsored retirement...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015412938

Occupations and retirement across countries

Sauré, Philip; Seibold, Arthur; Smorodenkova, Elizaveta; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015431559

Mean-variance longevity risk-sharing for annuity contracts

Hanbali, Hamza - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015431896

Optimal investment and benefit strategies for a target benefit pension plan where the risky assets are jump diffusion processes

Josa-Fombellida, Ricardo; López-Casado, Paula - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432035

Pension policy and personal finance : defined-contribution plans and retirement strategies in the UK

Petrakis, Ioannis; Panos, Georgios A. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436818

Public burden, private solutions : rethinking Brazil's pension system through Canadian insights

Pessoa, Marcelo de Sales - 2025

This paper provides a comparative analysis of the pension systems in Brazil and Canada, focusing on their historical evolution, structural frameworks, and the demographic and fiscal challenges they face. By examining the development of these systems, the study highlights the unsustainable...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015457825

Developing supplementary pensions in the EU : EU action not effective in strengthening occupational pensions and establishing a pan-European personal pension product; Special report 14, 2025

2025

Because of demographic and fiscal challenges, supplementary pensions are becoming increasingly important to ensure adequate retirement income for EU citizens. In this context, the EU has set minimum requirements for supplementary pensions provided by institutions for occupational retirement...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015430338

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Developing supplementary pensions in the EU : EU action not effective in strengthening occupational pensions and establishing a pan-European personal pension product; Special report 14, 2025

2025

Book / Working Paper

Executive retirement plan freezes and firm policies

Petrou, Zacharias; Vlittis, Adamos - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610155

Cushion option on CPPI strategy for defined-contribution pension plans

Gulveren, Anil; Temocin, Busra Zeynep; Selcuk-Kestel, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015550203

Realising the potential of pensions megafunds : WPI Economics modelling of the DC pensions market in 2030 for Phoenix Group and People's Partnership

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015550865

A reminder that never gets old : behavioral effects of an annual pension statement

Hagen, Johannes; Malisa, Amedeus; Schneider, Andrea; … - 2025

We study the behavioral effects of a large-scale, repeated, and personalized reminder. Our empirical setting is Sweden’s annual pension statement, which is rolled out region by region to all working-age individuals. Combining this variation with unique individual-level user data from the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015551210