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

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<title>Cash-balance plan conversions : evidence on excise taxes and implicit contracts</title>
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<title>The Journal of risk and insurance</title>
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<namePart>Niehaus, Greg</namePart>
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<name type="personal" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080002916">
<namePart>Yu, Tong</namePart>
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<dateIssued encoding="marc">2005</dateIssued>
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<abstract>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</abstract>
<note type="statement of responsibility">Greg Niehaus, Tong Yu</note>
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<topic>Pensiones</topic>
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<topic>Planes de pensiones</topic>
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<topic>Balances</topic>
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<topic>Estadísticas</topic>
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<title>The Journal of risk and insurance</title>
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<publisher>Orlando</publisher>
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<text>Volume 72, number 2, June 2005 ;  p. 321-352</text>
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