Research Catalog

Title

Fundamentals of private pensions / Dan M. McGill [and others].

Publication

Philadelphia : University of Pennsylvania Press, [1996], ©1996.

Items in the Library & Off-site

Holdings

Details

Additional Authors

• McGill, Dan M. (Dan Mays), 1919-2013.
• Wharton School. Pension Research Council.

Description

x, 823 pages : illustrations; 26 cm

Subject

• Old age pensions > United States

Note

• "Pension Research Council publications."
• Rev. ed. of: Fundamentals of private pensions / Dan M. McGill, Donald S. Grubbs, Jr. 1989.

Bibliography (note)

• Includes bibliographical references and index.

Contents

• 1. Underlying Forces -- 2. Historical Review of Pension Regulation -- 3. Basic Regulatory Environment -- 4. Coverage and Participation -- 5. Nondiscrimination Requirements -- 6. Determination of Benefits -- 7. Tax Treatment -- 8. The Economics of Tax Preferences for Retirement Plans in the United States -- 9. Organizational Structure and Flexibility -- 10. Defined Benefit Plan Design: Retirement Benefits -- 11. Defined Benefit Plan Design: Ancillary Benefits -- 12. Defined Contribution Plan Design Features -- 13. Hybrid Plans -- 14. Individual Retirement Plans, Simplified Employee Pensions, Tax-Sheltered Annuities, and Keogh Plans -- 15. Integration of Pension Plans with Social Security -- 16. Overall Objectives to Designing a Retirement Program -- 17. Financing of Employer-Sponsored Retirement Plans -- 18. Total Retirement Income: Setting Goals and Meeting Them -- 19. Delivery of Retirement Benefits --
• 20. Human Resources Incentives in Employer-Sponsored Retirement Plans -- 21. Adjustment of Retirement Benefits for Inflation and Productivity Gains -- 22. Actuarial Cost Factors -- 23. Benefit Allocation Actuarial Cost Methods -- 24. Cost Allocation Actuarial Cost Methods -- 25. Pension Cost Illustrations and Forecasts -- 26. Valuation of Ancillary Benefits, Employee Contributions, and Small Plans -- 27. Approaches to Meeting the Financial Obligations of a Defined Benefit Plan -- 28. Pension Accounting -- 29. Management of Pension Plan Assets: Policy -- 30. Management of Pension Plan Assets: Operations -- 31. Allocated Funding Instruments -- 32. Unallocated Funding Instruments -- 33. Single-Employer Plan Termination and Plan Benefits Insurance -- 34. Multiemployer Plan Withdrawals and Plan Benefits Insurance -- Appendix A. Basic Actuarial Functions and Values for Derivation of Pension Plan Costs and Liabilities -- Appendix B. List of Case Citations --
• Appendix C. List of Statutes, Rules, and Regulations.

ISBN

0812233808 (cloth : alk. paper)

LCCN

96015518

OCLC

ocm34514382

Owning Institutions

Columbia University Libraries