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Setting a minimum benefit amount in a DC with an underpin occupational pension scheme
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Title: Setting a minimum benefit amount in a DC with an underpin occupational pension scheme

Title in english:

Określenie minimalnej wysokości świadczenia w pracowniczym programie emerytalnym DC z minimalnym świadczeniem

Creator:

Gierusz, Anna

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 541, s. 52-62

Abstrakt:

In a defined contribution pension scheme risk of an unknown benefit amount is borne by the member. To allow for the risk to be shared between the member and the employer a DC with an underpin can be used. Minimum benefit amount is set in this scheme in advance. Two methods of setting this minimum will be investigated. The first option specifies a minimum benefit amount, calculated given an annual rate of return which should be credited over the whole period of scheme membership. The second one assumes that a minimum rate of return has to be applied to the member’s account every year. The aim of this paper is to compare these two possibilities from the member’s and employer’s point of view. Benefit amount, extra employer contribution amount and frequency were selected as the criteria. It was shown that the second method results in a higher member benefit amount. However, it requires higher and more frequent contributions from the employer

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/pn.2018.541.04 ; oai:dbc.wroc.pl:72525

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 541 ; Ubezpieczenia wobec wyzwań XXI wieku

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Subject and keywords:

occupational pension schemes DC with an underpin hybrid pension scheme minimum Benefit pracownicze programy emerytalne programy o zdefiniowanej składce programy hybrydowe minimalna wysokość świadczenia

Object collections:

Last modified:

Jun 11, 2022

In our library since:

Aug 13, 2019

Number of object content hits:

133

All available object's versions:

https://dbc.wroc.pl./publication/140543

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Edition name Date
Setting a minimum benefit amount in a DC with an underpin occupational pension scheme Jun 11, 2022

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