Funding Rules and Actuarial Methods

Colin Pugh

Organisation for Economic Co-operation and Development

关键词: actuarial costing methods;    pension fund;    occupational pension plan;    regulation;    funding rule;    defined benefit plan;   

DOI  :  https://doi.org/10.1787/274307371724

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

This paper outlines the regulatory framework within which occupational defined benefit pension plans are financed and addresses the challenges facing the funding of such plans. The Appendices include a summary and discussion of the funding regulations in twelve OECD countries plus Brazil – all of which have a long history of DB plans. The paper draws on these experiences in...