Employee Protection and Tax Deductibility Issues when Insuring Employee Benefits through a Captive Insurance Company
We present a European call option that is defined on a pension annuity insurance contract. This option gives the holder of the contract the opportunity to buy a pension annuity benefit for a given (strike) price at the age of retirement or any other age. Thus instead of contributed monthly payments to the pension fund, the holder of the option contract would be entitled to buy this European call option as insurance and to fix the terms of payment in advance. Consequently, holders could invest their money in the market at their own discretion.
Volume (Year): 27 (2004)
Issue (Month): 2 ()
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