Xem 1-18 trên 18 kết quả Employee pensions
  • At the peak of the stock market boom in the late 1990s, state and local public pension systems experienced an unprecedented growth in their asset value. As a result, pension benefits for public employees were increased in many states and at the same time government employers reduced their contribution to the pension systems. The stock market downturn between 2000 and 2002, however, brought this almost perfect combination to a halt.

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  • We discuss pension benefits and other postretirement benefits in this chapter. Accounting for pension benefits recognizes that they represent deferred compensation for current service. Accordingly, the cost of these benefits is recognized on an accrual basis during the years that employees earn the benefits.

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  • In an increasingly competitive world, it is quality of thinking that gives an edge-an idea that opens new doors, a technique that solves a problem, or an insight that simply helps make sense of it all. We work with leading authors in the various arenas of business and finance to bring cutting-edge thinking and best learning practice to a global market. It is our goal to create world-class print publications and electronic products that give readers knowledge and understanding which can then be applied, whether studying or at work....

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  • In an increasingly competitive world, it is quality of thinking that gives an edge-an idea that opens new doors, a technique that solves a problem, or an insight that simply helps make sense of it all. We work with leading authors in the various arenas of business and finance to bring cutting-edge thinking and best learning practice to a global market. It is our goal to create world-class print publications and electronic products that give readers knowledge and understanding which can then be applied, whether studying or at work....

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  • Chapter 18 - Pension funds. This chapter provided an overview of the pension fund industry. Pension funds provide a way of accumulating retirement funds similar to life insurance contracts and mutual funds. Pension funds, however, have a tax advantage in that an employee's contributions to pension funds are exempt from current taxation.

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  • Chapter 17 - Pensions and other postretirement benefits. Employee compensation comes in many forms. Salaries and wages, of course, provide direct and current payment for services provided. However, it’s commonplace for compensation also to include benefits payable after retirement. We discuss pension benefits and other postretirement benefits in this chapter.

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  • 488 Making Key Strategic Decisions (1) Obtain copies of (i) all pension plans, (ii) all profit sharing plans, and (iii) all stock option plans. (2) If the Company has a pension plan, indicate the date on which there last was a compliance with the Federal Pension Plan Disclosure Act. (Compliance is obtained by giving a printed copy of the plan to the employees covered thereby.) t. Reports filed with governmental agencies. (1) Review all material reports filed with any governmental agency (state or federal) during the last 12 months.

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  • In certain countries the Company also provides postretirement benefits other than pensions to various employees. The cost relating to such plans consists of the present value of the benefits attributed on equal basis to each year of service, and interest cost on the accumulated postretirement benefit obligation, which is a discounted amount. The transition obligation is being recognized through charges to earnings over a twenty-year period beginning in 1993 in the US and in 1995 for all other plans.

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  • TALK 7 (Questions 19-21) 19. What happened to Marisol's employees? (A) They were terminated. (B) They were promoted. (C) They were transferred. (D) They were given reduced pensions. 20. How many workers were affected? (A) Two. (B) Ten. (C) A hundred. (D) All of them. 21. What will happen to Marisol within two years? (A) It will stay in Miami. (B) It will move to Santo Domingo. (C) It will hire back the workers. (D) It will be bought by RTV Satellite. TALKS (Questions 22-24) 22. What happened yesterday? (A) There was free parking downtown. (B) It rained. (C) There...

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  • In addition to return and diversification goals, public pension funds target investments to benefit the economic climate where their beneficiaries live and work. Often public employees retire in their state. For example, the New York State and Local Retirement System (New York State Common) has 77 percent of retirees and beneficiaries that remain New York State resi- dents (NYSLRS 006). Pension funds therefore adopt targeted investment policies to seek competitive returns while also allowing a fund to create healthy communities benefiting their retirees and beneficiaries.  ...

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  • The Californian Public Employees‟ Retirement System (CalPERS) has approximately USD 231 billion in assets and is the largest public pension fund in the United States. Since 2006, CalPERS has committed USD 500 million to external managers in its Global Equity asset class who restrict companies with a negative environmental footprint. CalPERS has committed more than USD 1.5 billion to its private equity Environmental Technology Program, and has strongly advocated the reporting of environmental risk in its engagements with federal regulators and portfolio companies. ...

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  • A long-term care insurance scheme, similar in nature to other social insurance systems in Germany (pension, employment and health insurance), was introduced by the German Parliament in 1994. 2 All employees earning less than the social security earnings ceiling (Pflichtversicherungsgrenze) for the German social insurance system (3,937.50 euros per month in 2006) are members of this system.

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  • Social Security payments and DB pension plans have traditionally provided the bulk of retirement income in the United States. For example, the U.S. Social Security Administration reports that 44 percent of income for people 65 and older came from Social Security income in 2001 and 25 percent came from DB pensions. As Figure 1.

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  • In the wake of the Great Recession of 2007–2009, however, many of these institu- tional investors now say they are eager to diversify their portfolios by investing in infrastructure. The California Public Employees’ Retirement System, for example, has already allotted $4 billion to be invested in U.S. infrastructure projects over the next three years. 9 The success of so-called Build America Bonds has demonstrated that alternatives to traditional municipal bonds can have success in attracting pension funds and inter- national investors.

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  • The cost component of the pension benefit corresponding to each year of service is the actuarial present value of the benefit earned in that year. In principle the same amount of pension benefit is attributed to each year of service. If and to the extent that as of the beginning of the year, the present value of the projected benefit obligation differs from the market value of the plan assets or the existing pension provision, the difference is amortized over the average remaining service period of active employees.

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  • Other additional compensation  is comprised of  retroactive payments, one‐time payments  (i.e.,  those made annually in a lump sum, such as grievance awards, attendance incentives, uniform  allowances  and  lump  sum merit  increases),  and miscellaneous  payments  such  as  short  term  disability payments.  The health  related benefit  costs per employee  (excluding  retirees) were $23,380  (for detail  see  Table  15).

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  • Some of the benefits of registration are that registered fund managers (i) may have 15 or more clients; (ii) will be able to allow significant participation by corporate pensions under the Employee Retirement Income Security Act of 1974, as amended; (iii) may attract certain government employee benefit plans that require their managers to be registered investment advisers; and (iv) will be permitted to hold themselves out broadly to the public as investment advisers to attract clients, generally, provided they do so in a manner that does not run afoul of the private placement of inter...

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  • Chapter 19 - Share-based compensation and earnings per share. We've discussed a variety of employee compensation plans in prior chapters, including pension and other post-retirement benefits in chapter 17. In this chapter we look at some common forms of compensation in which the amount of the compensation employees receive is tied to the market price of company stock.

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