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An examination of why companies are ...

State University of New York Empire State College.

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An examination of why companies are changing from defined benefit to defined contribution pension plans.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	An examination of why companies are changing from defined benefit to defined contribution pension plans./
作者:	Singletary, LaMar.
面頁冊數:	62 p.
附註:	Adviser: Roger Keeran.
Contained By:	Masters Abstracts International46-06.
標題:	Economics, Labor. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=1455772
ISBN:	9780549605300

An examination of why companies are changing from defined benefit to defined contribution pension plans.
Singletary, LaMar.

An examination of why companies are changing from defined benefit to defined contribution pension plans. - 62 p.

Adviser: Roger Keeran.

Thesis (M.A.)--State University of New York Empire State College, 2008.

This series of papers focuses on the question of why companies are switching from defined benefits to defined contribution pension plans. In the first paper I examined the question, what are the current trends in companies changing from defined benefits to defined contribution pension plans? Professional articles and charts from the Employee Benefits Research Institute and Academic Journals were the source of this research. Currently pension plans are shifting from defined benefits to pension programs such as IRA and defined contribution plans. The second paper of the series examined the question, has ERISA and the Pension Protection Act of 2006 influenced employers to move from defined benefits to defined contribution plans? Court summaries, summaries of congressional hearings, legal statutes and articles from the Pension Benefit Guarantee Corporation were the sources for this research. These two statutes do influence corporate decisions to offer pension benefits. The third paper in the series examined the question, do economic conditions influence companies desire to change pension plans? Summaries from the Government Accountability Office, Articles from the New Yorker and the Employee Benefits Research Institute were the source of this research. Currently, economic conditions are influencing decisions made on pension programs.

ISBN: 9780549605300Subjects--Topical Terms:

1019135
Economics, Labor.

An examination of why companies are changing from defined benefit to defined contribution pension plans.
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520 $a This series of papers focuses on the question of why companies are switching from defined benefits to defined contribution pension plans. In the first paper I examined the question, what are the current trends in companies changing from defined benefits to defined contribution pension plans? Professional articles and charts from the Employee Benefits Research Institute and Academic Journals were the source of this research. Currently pension plans are shifting from defined benefits to pension programs such as IRA and defined contribution plans. The second paper of the series examined the question, has ERISA and the Pension Protection Act of 2006 influenced employers to move from defined benefits to defined contribution plans? Court summaries, summaries of congressional hearings, legal statutes and articles from the Pension Benefit Guarantee Corporation were the sources for this research. These two statutes do influence corporate decisions to offer pension benefits. The third paper in the series examined the question, do economic conditions influence companies desire to change pension plans? Summaries from the Government Accountability Office, Articles from the New Yorker and the Employee Benefits Research Institute were the source of this research. Currently, economic conditions are influencing decisions made on pension programs.
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