A further pension reform in Germany

Article Abstract:

German government has introduced tax reforms on deferred taxation of retirement income that develop convenient employee information rights relating to occupational pension plans. Synopsis of the chief tax changes of the Law is presented. Important amendments influencing company pension plans are depicted. Deductions on the financial support and scheme of occupational pension plans in Germany are represented.

Germany, Forecasts, trends, outlooks, Taxes, Analysis, Taxation, Forecasts and trends, Market trend/market analysis, Tax policy

---

Defined contribution pensions in Japan - the actuary's take

Article Abstract:

The problem of a majority of self-employed workers in Japan not paying their social security premiums has forced the government to come up with a Pension Reform Bill in 2003. A detailed study of the pension policy in Japan is presented. The present situation provides an opportunity for companies in Japan to introduce defined contribution plans.

Government domestic functions, Self-employed persons, Self employed persons, Defined contribution plans, Domestic policy

---

Sitting and waiting for death, and other pension-related issues in Japan

Article Abstract:

The pension-related issues of Japanese companies are examined. The low contribution limits on behalf of employees, lack of portability, locking of funds till the age of 60 and the prohibition of employee contributions are the main characteristics of the defined contribution legislation introduced in October 2001.

Similar abstracts:

• Abstracts: The third Italian pension reform in 13 years! Pension scheme funding - a new perspective
• Abstracts: A comparative study of human resource management practices in international joint ventures: the impact of national origin
• Abstracts: The role of the personnel function: roles, perceptions and processes in an NHS trust. Human resource management and knowledge management: enhancing knowledge sharing in a pharmaceutical company
• Abstracts: Personality traits discriminating between employees in public- and in private-sector organizations. Strategic human resource management and its effects on firm performance: an implementation of the competing values framework

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.