Dan M. McGill
One of the most pressing pension issues is whether some type of co-operative arrangement is needed to assure the fulfillment of legitimate benefit expectations, irrespective of the financial status of the plans or their sponsors. In this 1970 book, the author identifies hazards to benefit fulfillment, tests the applicability of conventional insurance principles to the problem of assuring payment of accrued pension benefits, examines domestic and foreign precedents, and analyzes the various technical issues to be confronted. Among the many interesting features of the book are descriptions of the pension guaranty mechanisms operating in Sweden and Finland. Appendices trace the development of the pension guaranty concept in the United States, with particular emphasis on the legislative history of the idea.
1970 · Richard D. Irwin, Inc. · ISBN 0-256-00659-8
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- Preface, Table of Contents & Introduction
- Chapter 1: The Setting
- Chapter 2: Hazards to Benefit Fulfillment
- Chapter 3: Applicability of Insurance Concepts to a Pension Guaranty Fund
- Chapter 4: Relevant Precedents in the United States
- Chapter 5: Pension Guaranty Programs in Sweden and Finland
- Chapter 6: Issues
- Chapter 7: A Minimum Program
- Chapter 8: Summary
- Appendices