Matching contributions for pensions : a review of international experience /

The use of matching contributions to enhance the participation and level of savings in pensions system has now been in use for nearly three decades in a number of high income countries. Increasingly, countries across the full range of economic development are looking to the design as a means of addr...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Hinz, Richard P.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, DC : World Bank, ©2013.
Temas:
Pensions > Government policy.
Defined contribution pension plans > Government policy.
Pensions > Finance.
Pensions > Politique gouvernementale.
Régimes de retraite à cotisations déterminées > Politique gouvernementale.
Pensions > Finances.
BUSINESS & ECONOMICS > Personal Finance > Retirement Planning.
Defined contribution pension plans > Government policy
Pensions > Finance
Pensions > Government policy
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Foreword
  • Contributors
  • Abbreviations
  • Part I. Introduction and Conceptual Issues
  • 1. Early Lessons from Country Experience with Matching Contribution Schemes
  • 2. Policies to Encourage Private Pension Savings: Evidence from OECD Countries
  • Figures
  • 2.1. Expenditure on private pension benefits as percentage of total pension expenditure, in selected OECD countries, 1990 and 2007
  • 2.2. Sources of income of people over 65 in selected OECD countries, mid-2000s.
  • 2.3. Contribution of public and private components to simulated lifetime benefits in 21 OECD countries, 20082.4 Impact of pension reforms on lifetime retirement income benefits in selected OECD countries
  • 2.5. Private pension coverage in selected OECD countries, 2009
  • 2.6. Relationship between private pension coverage and age and earnings in selected countries
  • 2.7. Tax treatment of investment returns, private pension contributions, and withdrawals in selected OECD countries
  • 2.8. Tax treatment of benchmark savings and private pensions in selected OECD countries.
  • 2.9. Correlation between coverage of voluntary private pensions and tax incentives for private pensions relative to benchmark savings
  • 2.10. Percentage of IRA and 401(k) saving that is new saving
  • 2.11. Revenues foregone from tax incentives for private pensions in selected OECD countries as a percentage of GDP and a percentage of public expenditure on pensions, 2007
  • 2.12. Pensioners' incomes as a percentage of population income in selected OECD countries, mid-2000s.
  • 2.13. Coverage of voluntary private pensions compared with tax incentives for private pensions relative to benchmark savings in selected OECD countries
  • Part II. High-Income Country Experience
  • 3. Matching Contributions in 401(k) Plans in the United States
  • Tables
  • 3.1. Percentage of active participants deferring enough salary to take full advantage of the maximum employer match, by company size
  • 3.2. Level of match offered by companies offering matching contributions, by company size
  • 3.3. Type of employer contributions, by company size.
  • 3.1. Predicted employee contributions for selected persons and plan matching formulas
  • 3.4. Changes in employer contribution rates to 401(k) plans that adopted automatic enrollment between 2005 and 2009, by type of modification
  • 3.5. Inclusion of safe harbor plans in defined contribution plans, by company size
  • 3.6. Use of automatic enrollment in defined contribution plans, by company size
  • 4. Riester Pensions in Germany: Design, Dynamics, Targeting Success, and Crowding-In
  • 4.1. Statutory incentives for supplementary pension provision, 2002-08.
  • 4.1. Subsidy as percentage of total (own plus government matching) contribution.

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