A Primer On The Risk Structure & Contractual Accrual Rate Of DB Pensions

The Risk Structure & Contractual Accrual Rate Of DB Pensions - Long Finance

27 Pages Posted: 5 Oct 2020

See all articles by Iain Clacher

Iain Clacher

University of Leeds - Faculty of Business

Con Keating

European Federation of Financial Analysts Societies

Anna Tilba

University of Newcastle (Australia) - Newcastle Business School

Date Written: October 01, 2017

Abstract

The purpose of this primer is twofold – to explain at length the correct way in which to value defined benefit pensions liabilities, and to draw attention to a range of misconceived practices which have developed in the management of DB schemes. It considers the role of trustees and purpose of the scheme and fund.

Keywords: Defined Benefit Pension Liabilities, DB Schemes, Risk Structure

Suggested Citation

Clacher, Iain and Keating, Con and Tilba, Anna, A Primer On The Risk Structure & Contractual Accrual Rate Of DB Pensions (October 01, 2017). The Risk Structure & Contractual Accrual Rate Of DB Pensions - Long Finance, Available at SSRN: https://ssrn.com/abstract=3676204

Iain Clacher (Contact Author)

University of Leeds - Faculty of Business ( email )

Leeds LS2 9JT
United Kingdom

Con Keating

European Federation of Financial Analysts Societies ( email )

Anna Tilba

University of Newcastle (Australia) - Newcastle Business School ( email )

City Campus East – 231
Newcastle-Upon-Tyne NE1 8ST, NE1 8ST
Australia

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