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Post-Employment Benefits, Economics & Accounting: Moral Hazard and Benefit Designs (PDF)
Pension Research Council 
Oct. 14, 2004 40 pages. Excerpt: This paper uses economic principles to analyze alternative definitions for end-of-period liabilities under post-employment benefit plans; the candidates, using U.S. nomenclature, are the vested benefit obligation (VBO), the accumulated benefit obligation (ABO) and the projected benefit obligation (PBO). In competitive employment markets with rational contracting we are unable to justify projected costing (PBO-based) for typical pay-related defined benefit plans. [WP2004-19] MORE >> |
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