Publications

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... View Details

Keywords: Accounting; Accounting Industry; United States

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September 4, 2012
Article

The Underfunding of Corporate Pension Plans

By: Robert C. Pozen

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... View Details

Keywords: Retirement; Compensation and Benefits; Capital Markets; Economic Growth; Labor; Problems and Challenges; Opportunities; Welfare; Investment; Governing Rules, Regulations, and Reforms; Public Administration Industry; France

2010
Chapter

Pension Fund Design in Developing Economies

By: Luis M. Viceira

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November 2002
Article

Pension Equity Charges: A New Concern

By: David F. Hawkins

Keywords: Compensation and Benefits; Equity; Change

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February 2014 (Revised November 2015)
Case

APG Group: Managing Pensions for the Future

By: Luis M. Viceira and Elena Corsi

April 1980 (Revised August 1980)
Case

National Instrument Company Pension Fund (A)

By: Jay O. Light

Keywords: Finance

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April 1999
Case

French Pension System, The: On The Verge Of Retirement? (Abridged)

By: David A. Moss

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... View Details

Keywords: Retirement; Governing Rules, Regulations, and Reforms; Policy; Economic Growth; Economics; Capital Markets; Wages; Public Administration Industry; France

June 2007 (Revised January 2008)
Background Note

The U.S. Retirement Savings Market and the Pension Protection Act of 2006

By: Luis M. Viceira and Helen Tung

Provides an overview of the evolution of the private retirement savings market in the U.S. since 1990; the management and administration of defined-contribution (DC) plans; the existing evidence about the investment and savings decisions of participants in DC plans;... View Details

Keywords: Investment; Personal Finance; Saving; Government Legislation; Retirement; Business and Government Relations; Financial Services Industry; United States

September 2017 (Revised September 2022)
Supplement

Asset Allocation at the Cook County Pension Fund

By: Emil Nuwan Siriwardane

February 2006
Teaching Note

Pension Policy at the Boots Company PLC (TN)

By: Luis M. Viceira

Keywords: Retirement

10 Jan 2005
What Do You Think?

Public Pension Reform: Does Mexico Have the Answer?

opinion is that the Administration should be candid and recognize that social security is a TAX used to fund a basic retirement benefit—the pension equivalent of food stamps. Higher income retirees should not receive a social security... View Details

Keywords: by James Heskett; Financial Services

Article

Time to Tighten Rules on U.S. Pensions

By: Robert C. Pozen