Pension Expense

13 Novembro 2014, 14:30 • Maria Teresa Garcia

Components of change in the PBO: prior service cost, gain or loss on PBO, and payment of retirement benefits.

Pension plan assets.

Student papers presentations

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Pension Expense in DC and DB Plans

6 Novembro 2014, 14:30 • Maria Teresa Garcia

Pension Expense in DC and DB Plans

Measures of pension obligation: ABO, VBO and PBO

Components of pension expense in DBP: service cost and interest cost

Student papers presentations

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Corporate Pension Decision Making and Finance

30 Outubro 2014, 14:30 • Maria Teresa Garcia

Corporate Pension  Decision Making and Finance

Student papers presentations

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Individual Pension Decision Making

23 Outubro 2014, 14:30 • Maria Teresa Garcia

Individual Pension Decision Making

Life Cycle Models and Justifications for Pension Systems

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Historical Background

16 Outubro 2014, 14:30 • Maria Teresa Garcia

Historical Background

Types of social security systems: universal basic systems and insurance based systems

Pillars of retiremnt-income provision

DB and DC plans

The backloadind effect

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