All Pensions Briefing articles – Page 2
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Features
Turkey: Rethinking auto-enrolment
Despite generous state incentives in the Turkish auto-enrolment system, opt-out rates are high
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Features
UK: Shifts in longevity
Whether or not to insure liabilities via a buyout or buy-in has long been a decision which most defined-benefit pension funds need to consider. Buyout deals have become integral to the pension fund landscape.
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Features
Shades of grey on Dutch CDC
Dutch collective defined contribution is mostly a uniform concept, but with important distinctions
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Features
Netherlands: The bond-to-swap trade
Dutch pension funds are picking up a yield premium by using swaps
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Features
Accounting: Resurrecting the past
Back in 2010, the IASB and its US counterpart, the FASB, published a document that proposed a re-think of financial statements
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Features
Briefing: FRC under fire on company law
Has the UK FRC failed to enforce Section 172 of the Companies Act on directors’ duties?
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Features
Briefing: Proper plan design is way forward
International pension plans involve complex questions of structuring and compliance
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FeaturesAccounting: Changing assumptions
The annual pensions accounting survey from KPMG is revealing on assumptions around asset ceiling guidance, discount rates and life expectancy
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Features
A buoyant risk settlement market
Attractive pricing drove UK pension scheme demand for bulk annuities in 2016; Reinsurers’ appetite for longevity risk transfer remains high
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Features
Corporate transactions: Is compulsory clearance ahead?
Increased regulatory powers over UK corporate transactions could harm sponsors; The regulator would need enhanced powers to process applications efficiently
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Features
Discount Rates: An exercise of judgement
A pension fund sponsor in Ecuador has raised an important point about IAS 19 discount rates, reports Stephen Bouvier
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Features
Insolvency Insurance: Behind the promise
Insolvency insurance stands behind German and Swedish book-reserve pensions, but the concept has not really caught on elsewhere
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Features
UK LGPS: Good news is good news
Securities services providers have a ring-side view of the pooling process for the UK local government pension sector. Brian Bollen polls the opinions
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Features
Regulation Roundup: Pension outlook in Europe
IPE reviews regulatory and legislative changes affecting pensions in key European countries
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Features
Germany: A disappointing revolution
The government is opening the door to pension plans that will lighten the burden on companies, yet the pensions industry is still dissatisfied, Barbara Ottawa reports
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Features
A macro demographic analysis of pensions investing
Amlan Roy argues for a broader understanding of the factors that drive pension fund risk and asset allocation
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Features
Pension Investing: Asset allocation to stay a relative value game
In the second article in a new series, Pascal Blanque and Amin Rajan argue that quantitative easing will continue to distort asset prices for the foreseeable future despite the rise of populist politics
