All Pensions Briefing articles – Page 6
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Features
Don’t be afraid to ask questions
Gail Moss finds out the kind of information pension fund trustees should seek from their asset managers since they cannot realistically be expected to understand the many complex products and strategies that are used to manage risk
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Pensions Accounting: Can they fix it?
Stephen Bouvier sets out the problems facing the IFRIC interpretation committee on the treatment of single-A corporate bonds in discounting pension liabilities
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Insurance inspiration
Building an internal model under Solvency II costs time and money. Cécile Sourbes asks what pension funds can learn as insurers edge towards implementing the new framework
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FeaturesHBS: room for improvement
The concept of a holistic balance sheet is intellectually tempting but could be improved and it is still unclear whether it will be workable in practice, argue Jurre de Haan, Karin Janssen and Eduard Ponds
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In your own back yard
Gail Moss looks at how a number of regional pension funds are investing in their own localities
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Portfolio impact
Gail Moss outlines the concept of impact investing and how it relates to mission-based investing, which is often used in the foundation sector
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Shock factor
Liam Kennedy spoke with Theo Kocken and Kerrin Rosenberg about pensions, behavioural finance and a new definition of fairness
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Squeezing out the last drops
Brendan Maton assesses the favourability of tax-transparent Dublin and Luxembourg pooled funds as a way to avoid being ensnared by US withholding tax
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FeaturesCrucial assumptions
Norman Dreger and Andrew Arbour outline why companies with pension obligations in multiple countries should consider carefully which mortality tables to use for accounting valuation
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Vision to reality
Who’s ahead in the race for cross-border pension assets? Gail Moss reports on factors behind the choice of domicile
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Features
Defined ambition and supervision
The Dutch pension sector is working on new pension contracts, with softer benefits as the expected outcome. Meanwhile, the European Commission has planned to revise the IORP Directive and European supervision of pension funds. Dick Boeijen, Niels Kortleve and Jan-Willem Wijckmans ask if these processes are compatible
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Features
Back to 4%?
Mariska van der Westen outlines the Netherlands’ proposed ‘ultimate forward rate’ within the new framework for pension funds, which aims to marry real and nominal objectives
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Features
Bad news travels
Thanks to potential underfunding, most Dutch pension schemes have already announced they will cut pension payments.
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Features
Keeping tabs on the costs
Pension funds and trustees need to know exactly what different DC pension providers are charging so they can compare them against each other. Gail Moss reports
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FeaturesThe impact of Solvency II rules
Jurre de Haan, Agnes Joseph, Siert Jan Vos, Jan-Willem Wijckmans compare Solvency II with the FTK in terms of the likely coverage ratio shortfall
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FeaturesEuropean pension supervision
Dirk Broeders, Niels Kortleve, Antoon Pelsser and Jan-Willem Wijckmans assess EIOPA’s holistic balance sheet proposal
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Regulating Europe
Gail Moss reviews pension regulation and law changes under discussion in seven European countries
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Features
Help trustees to stay on the ball
Gail Moss outlines how pension funds can develop training schemes to enable trustees carry out their duties competently
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Features
Pensions with independence
Canadian pension funds underwent a transformation in the 1990s, writes Joel Kranc. Greater independence has bred a private investment-style mantra that is envied around the world
