Building private pension systems a hambook / Yves Guérard and Glenn Jenkins.

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.