PRC Book
Pensions, Economics and Public Policy
Richard A. Ippolito
This 1986 volume by the former chief economist of the Pension Benefit Guaranty Corporation explores why defined benefit pensions were created and their economic impact on US labor and capital markets. The book also develops theories of pension underfunding prior to the 1974 ERISA legislation, suggesting that underfunding was a strategic management effort undertaken to give workers a stake in the long-term survivorship of the firm.
1986 · Dow Jones-Irwin · ISBN 0-87094-760-5
- Order online from Amazon.com
- Download Foreword, Preface & Table of Contents [657K PDF]
- Chapter 1: Pension Economics: An Overview
[859KB PDF] - Chapter 2: Infrastructure of Pensions: Tax Policy in the United States [1.2MB PDF · login required]
- Chapter 3: Pension Liabilities: Distinguishing between Legal and True Economic Pension Obligations [1.7MB PDF · login required]
- Chapter 4: Economic Funding Levels in Private Pension Plans in the United States [915KB PDF · login required]
- Chapter 5: Growth of Defined Benefit Plan Assets [904KB PDF · login required]
- Chapter 6: Defined Contribution Plans: Enhancing or Replacing Defined Benefit Plan Assets? [1.4MB PDF · login required]
- Chapter 7: Pension Assets in the Year 2000 [686KB PDF · login required]
- Chapter 8: The Impact of Pensions on the Labor Market [1.1MB PDF · login required]
- Chapter 9: The Impact of Pensions on Capital Markets [871KB PDF · login required]
- Chapter 10: A Theory of Underfunded Pension Plans [1.3MB PDF · login required]
- Chapter 11: An Economic Analysis of Pension Coverage and Plan Characteristics [1MB PDF · login required]
- Chapter 12: Public Policy toward Private Pensions [1.8MB PDF · login required]
- Chapter 13: Terminations for Reversion [1.2MB PDF · login required]
- Selected Pension Economics Bibliography, Dissenting Comments & Index [1MB PDF · login required]
