Collective Defined Contribution Schemes as an Alternative to Pension Plans
DOI:
https://doi.org/10.32870/myn.vi45.7651Palabras clave:
pensions, collective defined contribution, financial viability, actuarial viabilityResumen
Traditional pension plans, such as defined contribution and defined benefit, face several risks: being the most known, the increase of the life expectancy. To reduce this risk, many hybrid pensions plans have been proposed, to mitigate this risk. The objective of this study is to explore the financial and actuarial sustainability of a hybrid pension plan known as collective defined contribution (CDC) by accumulating a pension fund with the methodology found in Aon (2020). The results of the simulations in this study show that the replacement rate defined in the design of a CDC pension plan is reached by all the members in the plan. Moreover, that through the same pension fund, deficits and gains are financed by it.Citas
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Derechos de autor 2021 Denise Gómez Hernández, Michael Demmler
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.
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