Working Papers


21-December-2010

English, , 630kb

Options to Improve the Governance and Investment of Japan’s Government Pension Investment Fund, OECD Working Paper on Finance, Insurance and Private Pensions No.6

This paper suggests avenues for strengthening the governance and management of the Japanese Government Pension Investment Fund (GPIF), the largest single pool of pension assets in the world.

28-October-2010

English

Decomposing National Defined-Contribution Pensions: Experience of the OECD Countries' Reforms (Social, Employment and Migration Working Paper No. 109)

This paper compares notional defined-contribution pension schemes (also known as notional accounts) with two alternative designs of earnings-related pension schemes: points systems and definedbenefit plans.

Related Documents

1-October-2010

English

Trends in Pension Eligibility Ages and Life Expectancy, 1950-2050 (Social, Employment and Migration Working Paper No. 105)

The pensionable age is the most visible parameter of retirement-income systems. This paper surveys pensionable ages in the OECD for a period of a century: back to 1950 and forward to 2050.

Related Documents

8-September-2010

English, , 293kb

The New IAS 19 Exposure Draft, OECD Working Paper on Finance, Insurance and Private Pensions No.5

At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benefit (DB) and similar plans. It is required for exchange-listed companies in many parts of the world. If enacted, the changes to IAS 19

22-July-2010

English, , 536kb

The Impact of the Financial Crisis on Defined Benefit Plans and the Need for Counter-Cyclical Funding Regulations, OECD Working Paper on Finance, Insurance and Private Pensions No.3

This paper discusses the impact of the crisis on defined benefit (DB) pension schemes and the temporary responses taken by regulators to help ease financially strained plan sponsors. It presents suggestions to governments and policy makers for making funding regulations more counter-cyclical in nature. Such measures could strengthen the security of DB benefits and help to maintain DB plans for future workers.

7-June-2010

English, , 488kb

Assessing Default Investment Strategies in Defined Contribution Pension Plans, OECD Working Paper on Finance, Insurance and Private Pensions No.2

This paper assesses the relative performance of different investment strategies for different structures of the payout phase.

29-March-2010

English, , 538kb

Working Paper 38: Managing investment risk in defined benefit pension funds

This paper inquires into the forces that drive the practice of risk management at defined benefit (DB) pension funds in Germany, Netherlands, United Kingdom and the United States in the aftermath of the perfect pension storm. First, pension funds’ risk management is grounded in the context of the development of modern risk management in the financial industry more general. Second, focusing solely on single-employer sponsored DB

24-March-2010

English, , 313kb

Working Paper 41: Policy Action in Private Occupational Pensions in Japan since the Economic Crisis of the 1990s

The public pension system of Japan provides coverage for all, irrespective of occupation and income. Corporate pension plans provide additional benefits over the public pension in order to meet the diversified financial needs in retirement and play a key role in enriching people’s life after retirement.The majority of corporate pensions in Japan are defined-benefit type. Consequently, a great amount of attention is paid to benefit

24-March-2010

English, , 258kb

Framework for the development of financial literacy baseline surveys - OECD Working Papers on Finance, Insurance and Private Pensions, No.1

This working paper provides draft good practice guidelines for the design of national financial literacy surveys and proposes guidelines for the design of a core set of good practice questions for embedding within any national surveys aimed at measuring financial literacy levels.

18-February-2010

English, , 242kb

Working Paper 40: Pension Funds’ Risk-management Framework: Regulation and Supervisory Oversight

Drawing on the experience of the pensions and other financial sectors, this paper examines what sort of risk-management framework pension funds should have in place. Such frameworks are broken down into four main categories: management oversight and culture; strategy and risk assessment; control systems; and information and reporting. Ways in which supervisory authorities can check that such systems are operating are also considered,

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