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Links to a number of articles
on Mercer's site relating to our key
retirment financial management categories are included here for your
review.
Accounting
IFRS Update
Further information on the International Accounting Standard on
retirement plans can be found at the following site.
Funding
Pension deficit or corporate debt – how should a
company choose?
There has been much debate about the merits of raising debt to
fund a pension plan. This article addresses this topic.
Financing the future: How fit is your pension funding
policy?
The US is undergoing a much publicized
funding crisis. As part of Mercer's regular US Perspective series,
this article explains an approach to development of a robust funding
policy for a US plan.
Pension funding in Germany
In Germany, there is much debate in the
financial community concerning the merits of funding the traditional
book reserve plans with a funded Contractual Trust Agreement (CTA).
This article highlights the key issues.
Pension developments in the
Netherlands
In the Netherlands, January 1, 2006 will bring about a sea change
in the way Dutch plans are funded. The implications are summarized
in this article.
Impact of different EU mortality rates on pension
deficits
The mortality assumptions that actuaries use
to value pension plan liabilities vary significantly from country to
country. This has highlighted the necessity for disclosure of
mortality assumptions. This press release provides further
information.
Benefits
The Retirement Shares Plan: A breakthrough in
retirement plan design
Mercer has recently launched an innovative new retirement plan
design, the Retirement Shares Plan. Further details can be found in
this edition of Mercer's regular US Perspective
series.
Fulfilling the global DC mandate in Japan
The challenges of moving from defined benefit to defined
contribution in Japan are discussed in this article (part of
Mercer's Global Retirement Perspective Series).
Governance
Corporate governance: A different
type of workout?
This article, part of Mercer's Global
Retirement Perspective series, highlights the need for a company to take control of
global retirement plan risks.
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