Front Cover -- Book Title -- Copyright -- Contents -- List of Figures and Tables -- Acknowledgments -- Abstract -- Introduction -- The Nature of Single-Employer Defined-Benefit Pensions -- The Nation's Pension Insurance System: The Condition of the PBGC -- The Magnitude of Pension Underfunding Nationwide -- Technical Reasons for Pension Underfunding -- Pension Plan Assets -- Pension Plan Liabilities -- Addressing Underfunding: Statutory Contribution Requirements -- Other Funding Safeguards Established by the PPA -- Premiums -- Recent Developments: Legislation and the Financial Markets' Plunge -- Additional Reasons for Underfunding: Structural Issues Facing the PBGC -- Political Economy Factors -- Pension Funding Policy Principles: Separating Measurement Accuracy from Value Judgments -- Can the Hole be Filled? Separating Fairness from Risk Issues -- Going Forward: General Principles for Pension Insurance System Reform -- Conclusions and Recommendations -- Notes -- Bibliography -- About the Author -- Index.
9780817912161
Pensions -- United States. Old age pensions -- United States. Compensation management -- United States.