TY - BOOK AU - Gordon,Michael S. AU - Mitchell, Olivia S. AU - Twinney,Marc M. TI - Positioning pensions for the twenty-first century SN - 0812233913 U1 - 331.2520973 PY - 1997/// CY - Philadelphia PB - Pension Research Council, Wharton School of the University of Pennsylvania, University of Pennsylvania Press KW - Pensiones KW - Estados Unidos N1 - Incluye bibliografia al final de cada capítulo e indice; Contenido: Preface ¿, 1. Introduction: Assessing the Challenges to the Pension System. PART I. DEFINED BENEFIT AND DEFINED CONTRIBUTION PLANS. 2. A Fresh Look at Defined Benefit Plans: An Employer Perspective. 3. Cash Balance Pension Plans. 4. Risk Aversion and Pension Investment Choices. 5. Investment of Assets in Self-Directed Retirement Plans. 6. Are Women Conservative Investors? Gender Differences in Participant-Directed Pension Investments. PART II. EMERGING PENSION ISSUES. 7. Funding of Defined Benefit Pension Plans. 8. Corporate Governance and Pension Plans. 9. Using Pension Funding Bonds in Defined Benefit Pension Portfolios. 10. Public Pension Plan Efficiency. PART III. CROSS CURRENTS IN NATIONAL RETIREMENT INCOME POLICY. 11. Analytical Framework for Retirement Policy Decisions. 12. Reforming Social Security?. 13. Individual Social Security Retirement Accounts ER -