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Show Results For
-
All HBS Web
(474)
- People (1)
- News (114)
- Research (299)
- Events (1)
- Multimedia (7)
- Faculty Publications (198)
- August 1982
- Background Note
ERISA and Pension Plan Management
By: Jay O. Light
Light, Jay O. "ERISA and Pension Plan Management." Harvard Business School Background Note 283-020, August 1982.
- April 2011
- Article
Behavioral Economics Perspectives on Public Sector Pension Plans
By: John Beshears, James J. Choi, David Laibson and Brigitte C. Madrian
We describe the pension plan features of the states and the largest cities and counties in the U.S. Unlike in the private sector, defined benefit (DB) pensions are still the norm in the public sector. However, a few jurisdictions have shifted towards defined...
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Keywords:
Equality and Inequality;
Public Sector;
Retirement;
Private Sector;
Compensation and Benefits;
United States
Beshears, John, James J. Choi, David Laibson, and Brigitte C. Madrian. "Behavioral Economics Perspectives on Public Sector Pension Plans." Journal of Pension Economics & Finance 10, no. 2 (April 2011): 315–336.
- 20 Aug 2019
- News
Should a Pension Fund Try to Change the World?
- 1983
- Chapter
On Consumption-Indexed Public Pension Plans
By: Robert C. Merton
Merton, Robert C. "On Consumption-Indexed Public Pension Plans." In Financial Aspects of the U.S. Pension System, edited by Zvi Bodie and John B. Shoven. Chicago: University of Chicago Press, 1983. (Chapter 18 in Continuous-Time Finance. Reprinted in The Foundations of Pension Finance, Volume I, Zvi Bodie and E. Philip Davis, eds., Edward Elger, 2000.)
- April 2004
- Teaching Note
IBET Pension Fund, The (TN)
By: Arthur I Segel
Teaching Note to (9-800-133).
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- October 1985
- Background Note
Pension Cost Accounting and Analysis
By: David F. Hawkins
Keywords:
Cost Accounting
Hawkins, David F. "Pension Cost Accounting and Analysis." Harvard Business School Background Note 186-080, October 1985.
- December 2004
- Article
The Real Problem with Pensions
By: Robert C. Merton
Merton, Robert C. "The Real Problem with Pensions." Forethought. Harvard Business Review 82, no. 12 (December 2004): 21–22. (HBS Reprint #F0412H.)
- 21 Nov 2014
- News
Pension Funds Lambaste Private-Equity Fees
- August 1988 (Revised December 1989)
- Case
Golden Gate Bank Pension Fund
By: David E. Bell
Bell, David E. "Golden Gate Bank Pension Fund." Harvard Business School Case 189-039, August 1988. (Revised December 1989.)
- 26 Jun 2018
- Working Paper Summaries
The Impact of Pensions and Insurance on Global Yield Curves
- August 2013 (Revised November 2015)
- Case
Prudential Financial - General Motors Pension Risk Transfer: Back to the Future?
By: Luis M. Viceira and Emily A. Chien
In November 2012, Prudential Financial and General Motors closed on a $25.1B pension risk transfer (PRT) transaction, the largest of its kind to date by an order of magnitude both in the U.S. market and globally. In exchange for an in-kind transfer of $25.1B in... View Details
Keywords:
Risk Management;
Asset Management;
Insurance;
Retirement;
Financial Services Industry;
Insurance Industry
Viceira, Luis M., and Emily A. Chien. "Prudential Financial - General Motors Pension Risk Transfer: Back to the Future?" Harvard Business School Case 213-126, August 2013. (Revised November 2015.)
- 06 Jan 2006
- News
Made to Measure Is the Best Fit for Future Pensioners
- 2014
- Working Paper
Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules
By: Abigail Allen and Reining Petacchi
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states' opposition to the liability increasing provisions embedded in...
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Allen, Abigail, and Reining Petacchi. "Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules." Harvard Business School Working Paper, No. 15-043, December 2014.
- September 1997 (Revised October 1997)
- Case
French Pension System, The: On the Verge of Retirement?
By: David A. Moss, Anne Dias and Bertrand O. Stephann
Surveys the French pension system, its particular institutional characteristics, and some of the critical challenges and opportunities facing French reformers. Like almost every other industrialized country, France has a large pay-as-you-go public pension system that...
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- September 2005 (Revised July 2006)
- Case
Accounting for Pensions and Employee Benefits at Ford and Toyota
Uses Ford's and Toyota's financial statements to familiarize students with the information provided in pension footnotes. Allows students to combine that information with other financial statement information to create a greater understanding of the costs of each...
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Miller, Gregory S., Douglas Skinner, and Laura Donohue. "Accounting for Pensions and Employee Benefits at Ford and Toyota." Harvard Business School Case 106-021, September 2005. (Revised July 2006.)
- August 2018
- Article
Pension Policy and the Financial System
Scharfstein, David S. "Pension Policy and the Financial System." Journal of Finance 73, no. 4 (August 2018): 1463–1512.
- winter 2006
- Article
Allocating Shareholder Capital to Pension Plans
By: Robert C. Merton
Keywords:
Capital;
Resource Allocation;
Business and Shareholder Relations;
Compensation and Benefits
Merton, Robert C. "Allocating Shareholder Capital to Pension Plans." Journal of Applied Corporate Finance 18, no. 1 (winter 2006): 15–24.
- April 1980 (Revised February 1982)
- Case
National Instrument Company Pension Fund (B)
By: Jay O. Light
Keywords:
Investment Funds
Light, Jay O. "National Instrument Company Pension Fund (B)." Harvard Business School Case 280-089, April 1980. (Revised February 1982.)
- August 19, 2012
- Article
A Realistic Discount Rate for Pensions
By: Robert C. Pozen and Theresa Hamacher