Adopting hybrid pension plans: financial and communication issues.
This article provides a systematic framework for the evaluation of the movement toward hybrid pension plans by examining the reasons given by firms for converting their existing pension plans to hybrid plans, illustrating the impact of plan changes on expected pension benefits, and identifying winners and losers.
Clark
R L
RL
North Carolina State University, USA.
Haley
J J
JJ
Schieber
S J
SJ
D003142:Communication; D005376:Financial Management; D006801:Humans; D010415:Pensions; D012179:Retirement / Q000191:economics; D012456:Salaries and Fringe Benefits; D014481:United States