Global Corporate Pension (2003)

Author: International Social Security Association
Publisher:
Publish Date: 2004-08-01
Features: This book systematically introduces the of corporate annuities in 22 countries and regions, including Austria, Belgium, Brazil, Canada, Denmark, France, Germany, Hong Kong (China), Ireland, Israel, Italy, Luxembourg, Netherlands, New Zealand, Norway, Portugal, South Africa, Spain, Sweden, Tunisia, the United Kingdom, and the United States. The content is uniformly formatted, covering "Legal Framework, Plan Introduction (Plan Sponsor, Plan Type), Institutional Framework, Scope of Insurance, Funding and Investment (Sources of Fund, Funding Methods, Asset Management), Benefit Regulations (Rights of Withdrawal and Preservation, Retirement Benefits, Survivors, Disabilities), Protection of Rights (Asset Protection, Financial and Technical Requirements—Reporting, Notification, Standards of Service Providers, Fees, Termination, Bankruptcy, Disclosure, Other Measures), Tax Treatment (Taxation of Employee Contributions, Taxation of Employer Contributions, Taxation of Investment Income, Taxation of Benefits), and Management and Supervisory Authorities."