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  • All HBS Web  (1,228)
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    • News  (554)
    • Research  (425)
    • Events  (1)
    • Multimedia  (21)
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  • 23 Jun 2008
  • Research & Ideas

Innovative Ways to Encourage Personal Savings

Putting together the money for everything from a short-term emergency to retirement is hard enough, a challenge that low- and moderate-income families endure every day. Yet as HBS professor Peter Tufano describes, new and old products... View Details
Keywords: by Martha Lagace; Financial Services
  • 15 Jun 2007
  • Research & Ideas

Remembering Alfred Chandler

longer visited HBS with regularity as he was retired from a long life as a prolific academic and professor. I had the privilege of being present at a ceremony honoring Al Chandler after he donated his personal papers to Baker Library. It... View Details
Keywords: by Sean Silverthorne
  • 04 Apr 2012
  • Research & Ideas

When Founders Recruit Friends and Family as Investors

dare give up. Scott Cook, the founder-CEO of personal-finance software company Intuit, tried to avoid raising capital from friends and family. But 25 failed pitches to professional investors later, he gave in and borrowed from his parents' View Details
Keywords: by Noam Wasserman
  • February 2006
  • Teaching Note

Pension Policy at the Boots Company PLC (TN)

By: Luis M. Viceira
Keywords: Retirement
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Viceira, Luis M. "Pension Policy at the Boots Company PLC (TN)." Harvard Business School Teaching Note 206-099, February 2006.
  • February 2006 (Revised April 2006)
  • Teaching Note

General Motors U.S. Pension Funds (TN)

By: Luis M. Viceira
Keywords: Retirement; Auto Industry
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Viceira, Luis M. "General Motors U.S. Pension Funds (TN)." Harvard Business School Teaching Note 206-098, February 2006. (Revised April 2006.)
  • April 2011 (Revised June 2012)
  • Background Note

Note on U.S. Pension Accounting

By: Robert C. Pozen and Brij Khurana
The purpose of this note is to describe the manner in which publicly traded corporations and local governments in the United States account for their pension plans. View Details
Keywords: Retirement; Accounting; United States
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Pozen, Robert C., and Brij Khurana. "Note on U.S. Pension Accounting." Harvard Business School Background Note 311-115, April 2011. (Revised June 2012.)
  • August 1982
  • Background Note

ERISA and Pension Plan Management

By: Jay O. Light
Keywords: Retirement; Financial Management
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Light, Jay O. "ERISA and Pension Plan Management." Harvard Business School Background Note 283-020, August 1982.
  • February 2014
  • Teaching Note

Advising Families on Estate Planning

By: Robert C. Pozen
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple... View Details
Keywords: Estate Planning; Estate Tax; Gift Tax; Gift Giving; Generation Skipping Tax; Tax Accounting; Tax Strategy; Taxes; Taxation; Retirement; Financial Services Industry; United States
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Pozen, Robert C. "Advising Families on Estate Planning." Harvard Business School Teaching Note 314-089, February 2014.
  • January 2014 (Revised June 2014)
  • Case

Advising Families on Estate Planning

By: Robert C. Pozen and Lucas W. Goodman
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple... View Details
Keywords: Estate Planning; Estate Tax; Gift Tax; Generation Skipping Tax; Tax Accounting; Tax Strategy; Taxes; Taxation; Retirement; United States
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Pozen, Robert C., and Lucas W. Goodman. "Advising Families on Estate Planning." Harvard Business School Case 314-088, January 2014. (Revised June 2014.)
  • July 1998 (Revised March 1999)
  • Case

Social Security Reform

Examines various approaches to pension reform. Examines the current Social Security system in the United States, pension reform in other countries, and the leading approaches to reform. Concludes with analysis of three questions: 1) would returns be higher in a private... View Details
Keywords: Privatization; Retirement; Welfare or Wellbeing; Government and Politics; Public Administration Industry; United States
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Kennedy, Robert E., and Brian Irwin. "Social Security Reform." Harvard Business School Case 799-011, July 1998. (Revised March 1999.)
  • September 1992
  • Background Note

Accounting for Post-retirement Benefits

By: William J. Bruns Jr., David F. Hawkins and Marc H. Zablatsky
Keywords: Accounting; Compensation and Benefits; Retirement
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Bruns, William J., Jr., David F. Hawkins, and Marc H. Zablatsky. "Accounting for Post-retirement Benefits." Harvard Business School Background Note 193-032, September 1992.
  • January 2004
  • Supplement

General Motors Corporation: Retiree Benefit Risk Management

By: David F. Hawkins
Keywords: Retirement; Risk Management; Compensation and Benefits; Auto Industry
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Hawkins, David F. "General Motors Corporation: Retiree Benefit Risk Management." Harvard Business School Spreadsheet Supplement 104-705, January 2004.
  • 2014
  • Chapter

Who Uses the Roth 401(k), and How Do They Use It?

By: John Beshears, James J. Choi, David Laibson and Brigitte C. Madrian
Using administrative data from twelve companies that added a Roth 401(k) option between 2006 and 2010, we describe the characteristics of Roth contributions. Approximately one year after the Roth is introduced, 9% of 401(k) participants have positive Roth balances.... View Details
Keywords: Retirement; Investment Funds; United States
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Beshears, John, James J. Choi, David Laibson, and Brigitte C. Madrian. "Who Uses the Roth 401(k), and How Do They Use It?" Chap. 12 in Discoveries in the Economics of Aging, edited by David A. Wise. Chicago: University of Chicago Press, 2014.
  • November 2011
  • Teaching Note

The Canada Pension Plan Investment Board (TN)

By: Josh Lerner, Felda Hardymon and Ann Leamon
Keywords: Retirement; Investment Funds; Canada
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Lerner, Josh, Felda Hardymon, and Ann Leamon. "The Canada Pension Plan Investment Board (TN)." Harvard Business School Teaching Note 812-069, November 2011.
  • August 1994
  • Background Note

World Pension Fund Markets

By: Jay O. Light and Jon Headley
Presents a comparative description and analysis of pension funds in different countries. There is a special focus on comparing the United States and the United Kingdom. View Details
Keywords: Retirement; Management Analysis, Tools, and Techniques; Investment Funds; United States; United Kingdom
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Light, Jay O., and Jon Headley. "World Pension Fund Markets." Harvard Business School Background Note 295-027, August 1994.
  • March 2025
  • Article

Optimal Illiquidity

By: John Beshears, James J. Choi, Christopher Clayton, Christopher Harris, David Laibson and Brigitte C. Madrian
We study the socially optimal level of illiquidity in an economy populated by households with taste shocks and present bias with naive beliefs. The government chooses mandatory contributions to accounts, each with a different pre-retirement withdrawal penalty.... View Details
Keywords: Retirement; Financial Liquidity; Personal Finance; Saving
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Beshears, John, James J. Choi, Christopher Clayton, Christopher Harris, David Laibson, and Brigitte C. Madrian. "Optimal Illiquidity." Art. 103996. Journal of Financial Economics 165 (March 2025).
  • May 1983 (Revised November 1983)
  • Background Note

Financial Structure of Corporate Pension Plans and Pension Funds

By: Jay O. Light
Keywords: Capital Structure; Retirement; Finance
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Light, Jay O. "Financial Structure of Corporate Pension Plans and Pension Funds." Harvard Business School Background Note 283-075, May 1983. (Revised November 1983.)
  • August 1996 (Revised January 2004)
  • Background Note

Retiree Benefits

By: David F. Hawkins
Note on accounting for retiree benefits. View Details
Keywords: Retirement; Compensation and Benefits
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Hawkins, David F. "Retiree Benefits." Harvard Business School Background Note 197-021, August 1996. (Revised January 2004.)
  • 1985
  • Chapter

The Riskiness of Private Pensions

By: Jerry R. Green
Keywords: Retirement; Compensation and Benefits; Employee Relationship Management; Risk and Uncertainty
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Green, Jerry R. "The Riskiness of Private Pensions." Chap. 12 in Pensions, Labor and Individual Choice, edited by David A. Wise, 357–378. University of Chicago Press, 1985.
  • 24 Aug 2010
  • First Look

First Look: August 24

(C):http://cb.hbsp.harvard.edu/cb/product/411008-PDF-ENG Fidelity Retires in Canada Robert C. Pozen and Edward ScottHarvard Business School Case 311-023 The head of Fidelity Canada was faced with a decision about what to do with its View Details
Keywords: Sean Silverthorne
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