Description of Private Pension Systems

Waldo Tapia

Organisation for Economic Co-operation and Development

关键词: asset valuation;    investment return;    defined benefit;    investment regulation;    pension plan;    defined contribution;    pension system;    pension fund;    contribution rate;   

DOI  :  https://doi.org/10.1787/237831300433

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

The role of private pensions in the provision of retirement income has grown significantly in the past two decades, reflecting efforts by many countries to trim down unsustainable pay-as-you-go benefits. The role of private provision of retirement income is visible in countries with mature defined benefit private pension plans, as well as in countries that have introduced a mandatory private pillar as part of a systemic pension reform. This report seeks to develop a comparative study on the regulation of private pension systems across a range of countries, with a particular focus on the major systems in Latin America and the Caribbean, and Central and Eastern Europe, as well as selected high income OECD countries. It contains individual country profiles that provide detailed information on each country‘s private pension system. Each country report includes information on members´ participation; contribution rates, asset management, investment regulations, asset valuation and investment return regulations.