This paper analyzes national processes of pension reform in countries with systems of old-age provision largely following the Bismarckian type (Austria, France, Germany, Italy, Sweden). Operating on a defined benefit/pay-as-you-go basis and mainly financed out of wage-based social contributions pension systems in these countries are highly vulnerable to demographic and economic pressures. There...

The University has 3 active pension plans. Faculty, Excluded Faculty, Professional/Managerial staff, College Academic/Research Group and Ontario Nurses Association employees participate in the Professional Pension Plan [2]. UGFSEA Units 1 & 2 and OSSTF/TARA District 35 members enrolled on or after October 1, 2014 participate in the Non-Professional Pension Plan [3]. All other eligible employees...

The University has 3 active pension plans. Faculty, Excluded Faculty, Professional/Managerial staff, College Academic/Research Group and Ontario Nurses Association employees participate in the Professional Pension Plan [2]. UGFSEA Units 1 & 2 and OSSTF/TARA District 35 members enrolled on or after October 1, 2014 participate in the Non-Professional Pension Plan [3]. All other eligible employees...

The University has 3 active pension plans. Faculty, Excluded Faculty, Professional/Managerial staff, College Academic/Research Group and Ontario Nurses Association employees participate in the Professional Pension Plan [2]. UGFSEA Units 1 & 2 and OSSTF/TARA District 35 members enrolled on or after October 1, 2014 participate in the Non-Professional Pension Plan [3]. All other eligible employees...

The University has 3 active pension plans. Faculty, Excluded Faculty, Professional/Managerial staff, College Academic/Research Group and Ontario Nurses Association employees participate in the Professional Pension Plan [2]. UGFSEA Units 1 & 2 and OSSTF/TARA District 35 members enrolled on or after October 1, 2014 participate in the Non-Professional Pension Plan [3]. All other eligible employees...

The University has 3 active pension plans. Faculty, Excluded Faculty, Professional/Managerial staff, College Academic/Research Group and Ontario Nurses Association employees participate in the Professional Pension Plan [2]. UGFSEA Units 1 & 2 and OSSTF/TARA District 35 members enrolled on or after October 1, 2014 participate in the Non-Professional Pension Plan [3]. All other eligible employees...

Understanding the common law trust has traditionally posed mayor difficulties for civilian lawyers. This article submits that, to a relevant extent, these stem from attributing excessive importance metaphors that describe as form of "double" or "divided” ownership. As an alternative, it proposes using theories explain case "rights against rights", arguing this is conceptually more precise and a...

Pension Design with a Large Informal Labor Market: Evidence from Chile This paper investigates empirically the fiscal and welfare trade-offs involved in designing a pension system when workers can avoid participation by working informally. A dynamic behavioral model captures a household’s labor supply, formal/informal sector choice and saving decisions under the rules of Chile’s canonical priva...

Two issues may have a tremendous impact on the adequacy of retirement income for American workers. The first is the growth of 401(k) pension plans, which allow participants to contribute, before taxes, a portion of their salary to a qualified retirement account.1 By 1998, the most recent year that published information is available, 401(k) plans accounted for about 41 percent of all pension pla...

This dissertation presents three essays on retirement and savings behaviour. It relies on secondary data from British national surveys to empirically address how workers prepare and adapt to the economic circumstances of later life. Chapter 1 analyses the effectiveness of providing workers with the opportunity to join workplace pension schemes to stimulate pension savings. It estimates the pote...