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South Korea: Corporate Pension Developments
Mercer 
Oct. 31, 2007
Excerpt: With the passage of the Employee Retirement Security Act (ERSA) legislation on December 1, 2005, which sets out principles for setting up and managing employer-sponsored retirement plans, multinationals operating in Korea have begun to review their retirement plan structure, benefit obligations and funding mechanisms. The ERSA allows employers to offer both defined benefit and defined contribution plans as an alternative to the existing severance pay system. Here we take a look at how multinational companies are responding to ERSA.
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