학술논문
Enjoy the Ride.
Document Type
Article
Author
Source
Subject
*Pensions
*Employers
*Defined benefit pension plans
*Pension trusts
*Pension trust management
*
*
*
*
Language
ISSN
0703-7732
Abstract
The article observes that pension plans in Canada are protecting themselves from markets up and down by matching assets to liabilities. It speculates whether Canadian employers will take the opportunity to reduce their pension risk as defined benefits (DB) plans are once again approaching full funding. The article also suggests to build a surplus and to reduce pension plan costs once a DB plan is fully funded.