Description: A pension is a voluntary benefit offered by employers to assist employees in providing for their financial security in retirement. Public and private sector defined benefit pension plans are subject to different rules and guidance regarding discount rates -- interest rates used to determine the current value of estimated future benefit payments. This book addresses the significance of differences in approaches used to determine discount rates among public and private plans; purposes for measuring the value of a plan's future benefits and key considerations for determining discount rate policy; and approaches selected countries have taken to choose discount rates.
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EAN: 9781634832380
UPC: 9781634832380
ISBN: 9781634832380
MPN: N/A
Book Title: Pension Plan Valuation: Discount Rate Determinatio
Item Length: 23 cm
Item Height: 230 mm
Item Width: 155 mm
Author: Patricia Edwards
Publication Name: Pension Plan Valuation: Discount Rate Determinations & Differences
Format: Hardcover
Language: English
Publisher: NOVA Science Publishers INC International Concepts
Subject: Economics, Finance
Publication Year: 2015
Type: Textbook
Item Weight: 342 g
Number of Pages: 112 Pages