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Funding Rules and Actuarial Methods


  • Colin Pugh


This paper outlines the regulatory framework within which occupational defined benefit pension plans are financed and addresses the challenges facing the funding of such plans. The Appendices include a summary and discussion of the funding regulations in twelve OECD countries plus Brazil – all of which have a long history of DB plans. The paper draws on these experiences in... Règles de financement et méthodes actuarielles Ce document décrit le cadre réglementaire dans lequel s’insèrent les plans de pensions professionnelles à prestations définies et examine les défis posés par le financement de ces plans. Les appendices sont consacrés à une présentation des règles de financement en vigueur dans 12 pays de l’OCDE plus le Brésil – tous pays qui ont...

Suggested Citation

  • Colin Pugh, 2006. "Funding Rules and Actuarial Methods," OECD Working Papers on Insurance and Private Pensions 1, OECD Publishing.
  • Handle: RePEc:oec:dafaab:1-en

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    Cited by:

    1. Broeders, Dirk & Chen, An, 2010. "Pension regulation and the market value of pension liabilities: A contingent claims analysis using Parisian options," Journal of Banking & Finance, Elsevier, vol. 34(6), pages 1201-1214, June.

    More about this item


    actuarial costing methods; defined benefit plan; fonds de pension; funding rule; méthodes d'évaluation actuarielles; occupational pension plan; pension fund; plans de pensions professionnelles; plans à prestations définies; regulation; règle de financement; réglementation;

    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions

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