TY  - BOOK
AU  - Guérard, Yves.
AU  - Jenkins, Glenn P.
TI  - Building private pension systems a hambook
SN  - 1558152180
AV  - HD 7105 .4 .G83 1993 
PY  - 1993///
CY  - San Francisco, California
PB  - Institute for Contemporary Studies
KW  - Pensiones de jubilación
KW  - Seguridad social
KW  - Estados Unidos
N1  - Copublishers' Preface, ix --; Acknowledgments, xi --; About the Authors, xiii --; Authors' Preface, xv --; Part One: Pension Plan Development in a Market Economy --; 1. Advantages of Funded Pensions in a Market Economy, 3 --; 2. Principles of Pension Plan Development, 11 --; Part Two: The Institutional Framework of Private Pension Plans --; 3. The Legal Framework, 19 --; 4. Benefit Provisions and Regulations, 25 --; 5. Pension Plan Financing: Funding Regulations and Transitional Provisions, 33 --; 6. The Regulatory Structure, 43 --; Part Three: Public Policy Issues in the Development of a Private Pension System --; 7. Increasing Pension Coverage: Portability and Individual Plans, 49 --; 8. Investment Regulations for Pension Funds, 53 --; 9. Income Taxation Issues Relating to the Pension System, 57 --; 10. The Inflation Problem: Indexation of Pension Benefits, 63 --; Appendix: A Model Law on Pension Funds, 73 --; Notes, 95 --; Selected Bibliography, 99
ER  -