Defined contribution schemes
Article Abstract:
A growing number of German companies are replacing their defined benefit schemes with defined contribution programs to provide their employees with more postemployment benefits. Such programs allow employers to avoid progressive pension increases towards the end of an employee's career by linking the annual expenses more closely to the development of cash compensation. However, the tax regulations on book reserve calculations should also be reformed to further enhance the effectiveness of the defined contribution concept.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
Converting to defined contribution - time to step back and think?
Article Abstract:
Retirement developments across the world are examined, focusing on legislation, competition and human resources management.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 2000
User Contributions:
Comment about this article or add new information about this topic:
What's happening on Cyprus
Article Abstract:
An overview of the retirement benefits system in Cyprus is presented.
Publication Name: Benefits & Compensation International
Subject: Human resources and labor relations
ISSN: 0268-764X
Year: 1999
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Use of joint consultation committees by large Japanese firms. Embedding HRM in a social context
- Abstracts: Is a contribution of encumbered property to a pension plan prohibited?
- Abstracts: Dispute resolution mechanisms and teacher bargaining outcomes. A Bargaining Model and Empirical Analysis of Strike Activity Across Industries
- Abstracts: 21st century unions. Banking in the 21st Century. Trade unions on trial
- Abstracts: Current and future trends in PMI for employees. New state incapacity benefit: impact on employees and employers