Cash-balance plan conversions : evidence on excise taxes and implicit contracts
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|---|---|---|---|
| LDR | 00000nab a2200000 i 4500 | ||
| 001 | MAP20071506980 | ||
| 003 | MAP | ||
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| 040 | $aMAP$bspa | ||
| 084 | $a345 | ||
| 100 | 1 | $0MAPA20080079420$aNiehaus, Greg | |
| 245 | 1 | 0 | $aCash-balance plan conversions : evidence on excise taxes and implicit contracts$cGreg Niehaus, Tong Yu |
| 520 | 8 | $aFirms that wish to switch from a traditional defined-benefit pension plan to a defined-contribution-type plan have a choice between coverting to a cash-balance plan or replacing the defined-benefit plan with a full-fledged defined-contribution plan. According to Ippolito and Thompson's (1999; industrial relations, 39 : 228-245) excise tax avoidance hypothesis, a number of firms have switched to cash-balance plans because conversion allows the firm to avoid excise taxes on its excess pension assets. In contrast to existing studies, our evidence supports the excise tax avoidance hypothesis | |
| 650 | 1 | 1 | $0MAPA20080552114$aPensiones |
| 650 | 1 | 1 | $0MAPA20080592455$aPlanes de pensiones |
| 650 | 1 | 1 | $0MAPA20080639389$aBalances |
| 650 | 0 | 1 | $0MAPA20080562342$aEstadísticas |
| 700 | 1 | $0MAPA20080002916$aYu, Tong | |
| 740 | 4 | $aThe Journal of risk and insurance | |
| 773 | 0 | $wMAP20077000727$tThe Journal of risk and insurance$dOrlando$gVolume 72, number 2, June 2005 ; p. 321-352 |