"Pension" Essays and Research Papers

Pensions ACCT 302 Pensions help us live with an income as we get older and have retired. “A pension plan is a financial arrangement that allows individuals to continue receiving some type of regular income even after they are no longer active in the workforce.” (1) Most of the pension options out there are used when you retire however there are certain instances where you can collect a pension before retirement due to a disability. Pension plans are also interchangeable with retirement plans...

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Coca-Cola and Pepsi Pensions Laila Nayani Professor: William Blix ACC: 305 Abstract In this paper I will cover the comparative analysis case study of the pension plans offered by...

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independent fund under the local government. In Macau, Pension fund is included in the SSF, and there is no separation between the management of pension fund and SSF. Instead, pension fund is considered as an expense from the aspect of financial management. All the working people, including non-permanent and permanent residents, are required to contribute to SSF in each month. If they have contributed enough amounts, they can get part of or all the pension fund payment after retirement. Since 1993, the...

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When participating in a defined benefit pension plan, an employer promises to pay their employees a specific benefit for life beginning at retirement. The benefit is calculated in advance using a formula based on age, earnings, and years of service. In the United States, the maximum retirement benefit permitted in 2009 under a defined benefit plan is $195,000. Defined benefit pension plans currently do not have contribution limits. The liability of the pension lies with the employer who is responsible...

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job-related stress and other ailments that come with most jobs, such as lack of sleep and poor lunchtime diet. They may also have time to get more exercise after they stop working. Greater returns from pensions and Social Security Although the actual benefit paid from Social Security or a company pension plan will be lower for early retirees, the recipient may still come out ahead over time if he or she plays the cards right. Prestige While this may be the least important of all issues pertaining...

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 Reporting Paper for Pension Plans Dorothy Forrest ACC/541Accounting Theory and Research December 1, 2014 Professor: Thomas Gruber Memorandum To: Thomas Gruber, CEO From: Dorothy Forrest Date: December 1, 2014 Re: Company Acquisition Mr. Gruber our company has been going through many changes to better the company and a 100% acquisition of a new company will create changes in the retirement benefit plans area. Adjusting benefits plans will be complicated but with the required...

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Pension Plan Memo Yeah Ok ACC/541 13 February 2012 Daphne Wagner MEMORANDUM TO: All Executives FROM: Chief Executive Officer DATE: February 13, 2012 SUBJECT: Required Reporting on Pension Plans CC: Board of Directors Our company has been providing their employees with a pension plan for many years. However, these benefits plans have to be reviewed and possibly revised after the recent acquisition...

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Q1, While pension funds hold bonds as their asset, they also have obligations as liability. Lower interest rate, namely a lower discount rate, on one hand, increases bonds’ return, on the other hand, it also increase pension funds’ liabilities, which is the discounted value of future obligations. Moreover, bonds in asset side are usually in shorter term than long-term liabilities, and therefore are less sensitive to interest rate change. As a result, the increase in liability exceeds the value increase...

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Ontario Teacher’s Pension Plan Board: Hedging Foreign Currency Exposure Ontario Teacher’s Pension Plan Board: Hedging Foreign Currency Exposure Issue Identification The Ontario Teacher’s Pension Plan (OTPP) is a defined contribution plan that was created in 1917 to provide and administer a pension plan for Ontario school teachers.  Sponsored by the Ontario Government and the Ontario Teacher’s Federation, the plan currently supports 343,000 teachers, former teachers and pensioners. The recent...

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growth of the pension schemes has a dramatic institutional effect on national labor and financial markets in past several decades and this upward trend will probably continue in the future. So we will embark on a study of pension plans. Enterprise annuity plan is a system that according to enterprise’s economic strength and conditions established, aiming to secure staff retirement income and beyond the basic old-age insurance system for the government enforce. Enterprise pension funds is an important...

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