Cash-balance plan conversions : evidence on excise taxes and implicit contracts

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<rdf:Description>
<dc:creator>Niehaus, Greg</dc:creator>
<dc:creator>Yu, Tong</dc:creator>
<dc:date>2005-06-01</dc:date>
<dc:description xml:lang="es">Firms 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</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/58877.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Pensiones</dc:subject>
<dc:subject xml:lang="es">Planes de pensiones</dc:subject>
<dc:subject xml:lang="es">Balances</dc:subject>
<dc:subject xml:lang="es">Estadísticas</dc:subject>
<dc:type xml:lang="es">Artículos y capítulos</dc:type>
<dc:title xml:lang="es">Cash-balance plan conversions : evidence on excise taxes and implicit contracts</dc:title>
<dc:title xml:lang="es">Título: The Journal of risk and insurance</dc:title>
<dc:relation xml:lang="es">En: The Journal of risk and insurance. - Orlando. - Volume 72, number 2, June 2005 ;  p. 321-352</dc:relation>
</rdf:Description>
</rdf:RDF>