effects of IFRS on the pension reporting for Coca-Cola and PepsiCo at 2009 year-end. Pepsi and Coca Cola companies are two global competitors that have ferocious competitions with each other. The two companies have highly diversified products with varying pension plans. Pension is usually defined as a steady income that a person receives on retirement. Recent events in the world of corporate finance have shown the importance of proper administration. Funding of corporate pension plans prompting many
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Table of Content Page 1.0 Executive Summary 2 2.0 Introduction - Current UK pension market trend 3 3.0 Background – AVIVA 3.1 current AVIVA situations 4 3.2 future prospects AVIVA 4 4.0 Industry analysis 4.1 SWOT analysis 5 4.2 PEST analysis 6-7 5.0 Product analysis 5.1 Types of Pension Personal Schemes 8 5.2 Key issue faced by AVIVA’s PPS 9 5.3 Competitor AVIVA 10 5.4 Target market 11 6.0 Objectives setting of
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Assessing the Fiscal Sustainability of Newfoundland and Labrador’s Defined Benefit Public Sector Pension Plans A Provincial Comparison of Public Employee Retirement Schemes and their Fiscal Impacts Submitted to: Miss Rebecca Newhook Cooperative Education Coordinator Faculty of Arts and Science‚ Memorial University of Newfoundland Submitted by: Matthew Yong Chung Hui Bachelor of Arts Student (Economics) – Class of 2014 Student Number – 200919348 Memorial University of Newfoundland Submitted
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1. Introduction Figure 1 One can see the US pension system as having 3 major stakeholders: the company‚ which provides the pension plan‚ the current employees‚ who benefit from the plan once they retire‚ and the retirees‚ who have an interest to keep their pension unreduced. The three stakeholders differ in their objectives. Although not required by law‚ many US companies provide pension plans. This is done in large part to attract and retain personnel. The companies
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stock may be owned indirectly through mutual funds or trusts. The returns received by pension funds and by other nontaxable entities are not subject to either ordinary income or capital gains taxes. Payments made by the pension funds to pensioners may be taxable to the pensioner‚ but the amount of the tax on the distribution will not depend on whether the pension fund received its return in the form of dividends or capital gains. Thus‚ managers of pension funds can and should value stocks based on the
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Belgium : in order to claim an old age pension must have reached a certain age (65) 21st century : Our country‚ as a developed country‚ is suffering from the so called « aging- population » Increase of the life-expectancy PRO 1. Double-effect on funding : * people will contribute longer (2y) to the pension fund pension fund will increase they help to pay for the people already in retirement * while they work‚ they don’t receive any money from the fund => these 2 effects combined (helping
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A.) CREDIT UNIONS - A nonprofit financial cooperative offering deposit accounts‚ low-interest loans‚ etc. As soon as you deposit funds into a credit union account‚ you become a partial owner and participate in the union’s profitability. Credit unions are formed by large corporations and organizations for their employees and members. B.) MUTUAL FUNDS - An investment program funded by shareholders that trades in diversified holdings and is professionally managed. C.) FINANCE COMPANIES - A
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References: 34 Honohan‚ Patrick (2000)‚ "Financial Policies and Household Saving‚" in The Economics of Saving and Growth‚ Klaus Schmidt-Hebbel and Luis Servén‚ eds 35 Palacios‚ Robert and Pallarès-Miralles (2000)‚ "International Patterns of Pension Provision‚" World Bank‚ mimeo Yes Source: Poterba (2001). Source: Whitehouse (2000)‚ Holzman et al. (2000).
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Board (Secretary) in which I contributed to and have their permission to use. TRANSITION TO 401(k) PLANS A TRAIN WRECK IN THE MAKING PART II IMPACTS ON THE ECONOMY The Damaging Effects of Taking Defined Benefit Funds Out of Play California Retired County Employees Association Retirement Security Committee September 2012 CRCEA - P.O. Box 706‚ Merced CA 95341-0706 www.crcearesearch.com EXECUTIVE SUMMARY Private sector employers have‚
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Public policy issues FASB and GASB have changed their rules on Pension Standards‚ which was supposed to help people understand better and their pension system work efficiently. It seems to be achieved for the first part that people now understand the pension system better. For the second part‚ however‚ there are always fights between governments and the public‚ because some governments attempt to cut pension payment in order to balance the budget that the government need in the year. One of the
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