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

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1001 ‎$0‎MAPA20080079420‎$a‎Niehaus, Greg
24510‎$a‎Cash-balance plan conversions : evidence on excise taxes and implicit contracts‎$c‎Greg Niehaus, Tong Yu
5208 ‎$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
65011‎$0‎MAPA20080552114‎$a‎Pensiones
65011‎$0‎MAPA20080592455‎$a‎Planes de pensiones
65011‎$0‎MAPA20080639389‎$a‎Balances
65001‎$0‎MAPA20080562342‎$a‎Estadísticas
7001 ‎$0‎MAPA20080002916‎$a‎Yu, Tong
7404 ‎$a‎The Journal of risk and insurance
7730 ‎$w‎MAP20077000727‎$t‎The Journal of risk and insurance‎$d‎Orlando‎$g‎Volume 72, number 2, June 2005 ; p. 321-352