Pensions

Article Abstract:

The current interest in pension plans in Mexico was brought about by the following developments: the North American Free trade Agreement, demographic changes, economic factors, social security policies and dissatisfaction with existing retirement plans. New accounting standards and high returns on pension fund investments have also caused firms to alter their financing schemes for pension liabilities. The legal structure for pension plans namely labor, income tax and social security laws are taken up. The history of pension plans in Mexico is also discussed.

Compensation and benefits, Corporations, Corporations, Mexican

---

Investment of plan assets - amendments to Swiss federal law and practice

Article Abstract:

Amendments to Switzerland's Ordinance on Pension Plans (OPP2) have been implemented due to relatively large shortfalls registered between assets and liabilities because of the use of financial instruments. The changes encompass all registered pension plans and are seen to help Foundation Boards in their operations. The implementation of the Law, with its amendments, is expected to result in a more structured approach towards the management of pension plans in the future.

Pension Funds & Benefit Plans, Pension Funds, Switzerland

---

New benefit developments in Mexico

Article Abstract:

Developments affecting employee benefits in Mexico are discussed with emphasis on the new Retirement Law which took effect on May 1, 1992. This law created a new compulsory savings programme, the Seguro de Ahorro para el Retiro, to complement social security laws. The impact of the new programme on other retirement and termination arrangements is explored. Mexico's new accounting standard is also tackled.

Employee benefits, Retirement, Registered retirement savings plans

Similar abstracts:

• Abstracts: Pension problems and proposals for future reform in Japan. Pension developments in the UK. The 1994 pension reform in Japan and future issues
• Abstracts: UK pension developments and trends. Spain: funding the pension liabilities. Legislation on compulsory pension funding in Spain
• Abstracts: Use assessment centers in skill development. Get it right the first time. Raise assessment standards
• Abstracts: Continuing professional development: making a policy of keeping up to date. New steps to professional qualification
• Abstracts: Hidden extras: how people get overlooked in takeovers. IPM policy-making in the '90s. Personnel's management role

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