Sección: LibrosTítulo: The Financial reality of pension funding under ERISA / Jack L. Treynor, Patrick J. Regan, William W. PriestAutor: Treynor, Jack LPublicación: Illinois : Dow Jones-Irwin, 1976Descripción física: 149 p. : 23 cmNotas: Pertenece a la donación de la biblioteca particular de D. Camilo Pieschacón VelascoSumario: This book deals with the financial reality of pension funding under the Employee Retirement Income Security Act (ERISA). Because ERISA was designed primarily from legal and actuarial perspectives, little of value has been written about the financial implications of the law. However, bankers, money managers, secur ity analysts, bond rating agencies, and particularly corporate execu tives must recognize that ERISA alters the capital structure of every firm that has an unfunded vested pension liability and will affect capital allocation throughout our economy.From a foundation of modern capital markets theory and experi ence in advising and managing pension funds, the authors have developed an approach for determining the true impact of pension costs and unfunded liabilities on individual companies. In this book, we attempt to define the real issues of pension management under ERISA, reveal what is at stake for the plan sponsors and their creditors, discuss provisions of ERISA that are likely to be re vised, offer suggestions for reasonably administering the Pension Benefit Guarantee Corporation, and outline tactics for employers and fund managers to deal effectively with the realities discussed in the book.Materia / lugar / evento: Productos financierosPensionesFondos de pensionesJubilaciónEmployee Retirement Income Security ActPlanes de pensiones de empresaEstados UnidosOtros autores: Regan, Patrick JPriest, William WDow Jones-IrwinOtras clasificaciones: 345Derechos: In Copyright (InC)Referencias externas: