State and local pension fund management:
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Boca Raton [u.a.]
CRC Press
2009
|
| Schriftenreihe: | Public administration and public policy
147 |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016760555&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Beschreibung: | Literaturangaben |
| Umfang: | XXI, 263 S. graph. Darst. |
| ISBN: | 9780849305481 |
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| 300 | |a XXI, 263 S. |b graph. Darst. | ||
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| 490 | 1 | |a Public administration and public policy |v 147 | |
| 500 | |a Literaturangaben | ||
| 650 | 4 | |a Local officials and employees |x Pensions |z United States | |
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| 651 | 4 | |a USA | |
| 651 | 4 | |a United States |x Officials and employees |x Pensions |x Management | |
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Datensatz im Suchindex
| _version_ | 1819308791609425920 |
|---|---|
| adam_text | Contents
Preface
.........................................................................................................xvii
Acknowledgment
..........................................................................................xix
About the Author
.........................................................................................xxi
Chapter
1
Overview
...............................................................................
l
1.1
Retirement Benefits
............................................................................2
1.2
Examining the State and Local Pension Plan Management
................3
1.3
A Brief History of State and Local Public Pension Plans
.....................6
1.3.1
Pre-1940 History
.....................................................................6
1.3.2
Post-1940 History
....................................................................7
1.4
Public and Private Sector Pension Benefits
..........................................9
1.5
State and Local Pension Systems
.......................................................10
1.5.1
Public Pension Systems, Plans, and Funds
.............................10
1.5.2
Types of Public Pension Plans
...............................................12
1.5.3
Historical Data on the Number of Pension Systems
..............13
1.5.4
Breakdown between State- and Local-Level
Pension Systems
....................................................................14
1.6
Growth of Public Pension System Assets
..........................................17
1.6.1
Pension Asset Growth
...........................................................17
1.6.2
Source of Pension Asset Growth
............................................18
1.6.3
Sufficiency of Pension Asset Growth
.....................................21
1.7
Overview
..........................................................................................23
References
..................................................................................................24
Appendix
...................................................................................................26
Chapter
2
Pension Benefit Design
...................................................29
2.1
Regular Service-Related Benefits
......................................................29
2.1.1
Normal Service Benefit
.........................................................30
2.1.1.1
Benefit Multiplier
..................................................30
2.1.1.2
Final Average Salary
..............................................33
2.1.1.3
Years of Service
.....................................................34
IX
χ
■ Contents
2.1.1.4
Requirement for Normal Retirement Benefits
.......36
2.1.1.5
State Income Tax Treatment
.................................37
2.1.2
Early Retirement Benefit
.......................................................37
2.1.2.1
Early Retirement Incentive Program
.....................39
2.1.3
Postemployment Benefit Adjustment
....................................40
2.1.4
Purchase of Service Credits
...................................................41
2.1.4.1
Types of Service and Years of Service to Be
Purchased
..............................................................43
2.1.4.2
Cost of Purchase and Its Payment
.........................43
2.2
Ancillary Benefits
.............................................................................45
2.2.1
Disability Benefits
.................................................................45
2.2.2
Death Benefits
......................................................................46
2.2.3
Health Benefits
......................................................................47
2.2.4
Withdrawal Benefits
..............................................................47
2.3
Deferred Retirement Option Plan (DROP) Program
........................47
2.3.1
Major Features of DROP
......................................................47
2.3.2
Pros and Cons of DROP
.......................................................49
2.3.3
DROP Design Issues
.............................................................50
2.4
Adequacy of Public Pension Benefits
.................................................51
2.4.1
Finding the Replacement Ratio
.............................................52
2.4.2
Adequacy of the Public Pension Benefit
.................................53
2.4.3
Summary
..............................................................................55
References
..................................................................................................56
Chapter
3
Actuarial Valuation and Financial Reporting
............57
3.1
Assumptions
.....................................................................................58
3.1.1
Demographic Assumptions
...................................................58
3.1.2
Economic Assumptions
.........................................................59
3.2
Actuarial Cost Methods
..................................................................60
3.2.1
Classification of Actuarial Cost Methods
..............................61
3.2.2
Projected Unit Credit
(PUC)
Cost Method
...........................62
3.2.2.1
Normal Cost
.........................................................62
3.2.2.2
Accrued Liability
...................................................63
3.2.2.3
Example
...............................................................64
3.2.2.4
Unfunded Accrual Actuarial Liability (UAAL)
and Amortization
.................................................64
3.2.3
Entry Age Normal
(ΕΑΝ)
Actuarial Cost Method
..............66
3.2.3.1
Normal Cost under Level Dollar Method
.............67
3.2.3.2
Accrued Liability under Level Dollar Method
.......67
3.2.3.3
Entry Age Normal
(ΕΑΝ)
Using
Level Percentage
....................................................68
3.2.3.4
Example
................................................................68
3.2.4
Comparison between
ΕΑΝ
and
PUC
....................................70
Contents ■
x¡
3.2.5 Aggregate
Cost Method
........................................................71
3.2.5.1
UAAL
...................................................................71
3.2.5.2
Aggregate Cost Method
........................................72
3.2.6
Frozen Entry Age Cost Method
............................................73
3.3
Asset Valuation
.................................................................................74
3.4
Financial Reporting and Accounting Standards
...............................75
3.4.1
GASB25
...............................................................................76
3.4.1.1
Reporting Framework
...........................................76
3.4.1.2
Parameters
............................................................80
3.4.2
GASB27
...............................................................................82
3.4.3
GASB Statement
50.............................................................84
References
.................................................................................................84
Chapter
4
Governing Public Pension Plans
...................................85
4.1
ERISA
..............................................................................................85
4.1.1
ERISA Standards
..................................................................86
4.1.2
ERISA and Public Pension Plans
...........................................88
4.2
Public Pension Benefit Protection
.....................................................88
4.3
Public Pension Plan Administration
.................................................92
4.3.1
Pension Plan Administration: The Governing Board
.............92
4.3.1.1
Election of Trustees to the Board
..........................93
4.3.1.2
Board
s
Fiduciary Responsibility Standard
............93
4.3.1.3
Conflict of Interest Rule and Code of Ethics
.........94
4.3.1.4
The Board s Main Functions
.................................95
4.3.2
Pension Plan Administration: The Staff.
................................96
4.3.2.1
Member Service
....................................................96
4.3.2.2
Supporting Services
...............................................98
4.3.2.3
Investment Management
.......................................99
4.3.3
Risk Management and Control
.............................................99
4.3.4
Financial Reporting
............................................................100
4.3.5
Funding Policy
....................................................................101
Ł4
Public Pension Plan Oversight
........................................................103
4.4.1
Legislative Committee
.........................................................104
4.4.2
Independent Pension Commission
......................................105
4.4.3
Other Oversight Mechanisms
.............................................107
References
................................................................................................108
Chapter
5
Investment Management
..............................................
ill
5.1
Overall Objective of Investment Management.
...............................
Ill
5.2
Portfolio Diversification
..................................................................112
5.2.1
The Theory
..........................................................................112
5.2.2
Asset Classes
........................................................................114
5.2.2.1
Traditional Investments
.......................................115
xii ■ Contents
5.2.2.2 Alternative Investments.......................................118
5.3 Investment
Policy
...........................................................................120
5.3.1 Investment
Objective and Risk
............................................120
5.3.2 Legal
List to Control Risk
...................................................122
5.3.3
Asset Allocation
..................................................................123
5.3.4
Roles and Responsibilities
...................................................125
53
A.I Responsibilities of the Board of Trustees
.............125
5.3.4.2
Responsibilities of Internal Investment Staff
.......126
5.3.4.3
Responsibilities of Investment Consultant
...........127
5.3.4.4
Responsibilities of Investment Managers
.............127
5.3.4.5
Responsibilities of Custodian
..............................128
5.3.5
Performance Measurement
..................................................128
5.3.5.1
Calculating Investment Return
...........................128
5.3.5.2
Measuring Investment Managers
Performances
.......................................................129
5.3.5.3
Measuring Total Portfolio Performance
..............131
5.3.6
Rebalancing
........................................................................133
5.4
Implementation Strategy.
................................................................133
5.4.1
Passive versus Active Management
......................................134
5.4.2
Internal versus External Management
.................................136
5.4.3
Summary
............................................................................138
References
................................................................................................138
Chapter
6
Pension Plan Management and the
Operating Budget
..........................................................................141
6.1
Underfunded Pension Plans
............................................................142
6.1.1
Fiscal Illusion and Fiscal Stress
............................................143
6.1.2
How to Deal with Pension Underfunding
...........................144
6.1.2.1
Benefits of
РОВ
...................................................145
6.1.2.2
Risks of
РОВ
.......................................................145
6.2
Overfunded Pension Plan
...............................................................147
6.3
Case Studies
...................................................................................149
6.3.1
Illinois State Pension Systems
..............................................150
6.3.1.1
Underfunding of Pension Contribution
..............150
6.3.1.2
Pension Benefit Increase
......................................152
6.3.2
New Jersey Pension System
.................................................153
6.3.2.1
Reduction in Pension Contribution
.....................154
6.3.2.2
Pension Benefit Increase
......................................156
6.3.2.3
Consequence
.......................................................157
6.3.3
New York State and Local Retirement System
.....................159
6.3.3.1
Pension Contribution Reduction by Governor
.... 159
6.3.3.2
Pension Contribution Reduction by
Comptroller
.........................................................162
Contents ■ xiii
6.3.3.3
Consequence
.......................................................163
6.3.4
West Virginia Retirement System
........................................164
6.3.4.1
Underfunding of Pension Contribution
..............164
6.3.4.2
State Efforts to Reduce Unfunded Liability
.........166
6.3.5
Florida Retirement System
..................................................168
6.3.5.1
Steady Asset Growth
...........................................168
6.3.5.2
Constraint on Pension Benefit Increase
...............171
6.3.6
Summary
............................................................................172
6.4
Pension Contribution Stabilization Methods
..................................173
6.4.1
Fixed Contribution Rates
....................................................173
6.4.2
Minimum Contribution
......................................................174
6.4.3
Indexing Contribution Rate to Prior Year s Level
................175
6.4.4
Corridor Funding
................................................................175
6.4.5
Pension Fund Surplus Reserve
.............................................176
6.4.6
Extend Pension Surplus Amortization
.................................176
6.4.7
Extend Asset Smoothing Period
..........................................177
6.4.8
Summary
............................................................................177
References
................................................................................................178
Chapter
7
Defined Contribution Pension Plan
...........................181
7.1
Defined Benefit
(DB) Plan..............................................................182
7.1.1
Advantages of a Defined Benefit Plan
..................................182
7.1.2
Disadvantages of a Defined Benefit Plan
.............................183
7.1.3
Some Evidence of Defined Benefit Plan Risks
.....................185
7.2
Defined Contribution (DC)
...........................................................186
7.2.1
Advantages of the Defined Contribution Plan
.....................187
7.2.2
Disadvantages of the Defined Contribution Plan
................187
7.2.2.1
Pension Benefit Certainty
....................................188
7.2.2.2
Investment
..........................................................190
7.2.2.3
Disability Benefit
................................................191
7.2.3
Summary
............................................................................191
7.3
Public Sector Defined Contribution Plan Experience
.....................192
7.3.1
Mandatory Participation in Exclusive DC Plan
...................192
7.3.2
Optional Participation in Exclusive Defined
Contribution Plan
...............................................................193
7.3.3
Mandatory Participation in Hybrid Plan
.............................194
7.3.4
Optional Participation in the Hybrid Plan
..........................195
7.3.5
Summary
............................................................................196
7.4
Cash Balance Plan
..........................................................................196
7.4.1
Cash Balance Plan
...............................................................197
7.4.2
Cash Balance Plan versus Defined Benefit Plan
...................198
7.4.3
Cash Balance Plan versus Defined Contribution Plan
.........199
7.4.4
Summary
...........................................................................200
xiv ■ Contents
7.4.5 Nebraska
Cash
Balance Plan...............................................201
7.4.6 California
Cash
Balance Plan..............................................203
7.5
Defined Contribution
Plan Design
Issues
.......................................203
7.6
Conclusion.....................................................................................
207
References
...............................................................................................208
Chapter
8
Other Postemployment Benefits
................................211
8.1
Healthcare for Retirees
...................................................................212
8.2
GASB Statements
43
and
45...........................................................213
8.2.1
Brief History of GASB Statements on OPEB Reporting
.....213
8.2.2
GASB Statement
43............................................................214
8.2.2.1
Financial Reporting Framework
..........................215
8.2.2.2
Parameters
...........................................................215
8.2.2.3
Implicit Subsidy Rate
..........................................217
8.2.3
GASB Statement
45............................................................218
8.2.4
Financial Implication of GASB Statements
43
and
45........218
8.3
Dealing with OPEB Liability
.........................................................219
8.3.1
Prefunding OPEB Liability
................................................220
8.3.1.1
OPEB Trust Fund
..............................................220
8.3.1.2
OPEB Bond
........................................................221
8.3.2
Reducing Health Benefits
...................................................222
8.3.2.1
Legal Perspective
.................................................223
8.3.2.2
Reducing Health Benefits
....................................224
8.3.3
Defined Contribution Health Benefit Plan
.........................226
8.3.3.1
Cash Contribution
..............................................227
8.3.3.2
Converting Unused Sick Leave into
Cash Contribution
.............................................228
References
................................................................................................229
Chapter
9
Looking Forward
.............................................................231
9.1
Managing Pension Liability Growth
...............................................233
9.1.1
Limiting Pension Benefit Increase
.......................................233
9.1.2
Increasing Retirement Age
..................................................235
9.1.3
Pension Benefit Level
..........................................................237
9.1.4
Containing the Negative Effect of Spiking
..........................239
9.1.5
Early Retirement Incentive Program
...................................239
9.1.6
Pension Obligation Bond
....................................................240
9.2
Managing Pension Asset Growth
....................................................240
9.2.1
Pension Funding Policy
.......................................................240
9.2.2
Smooth Pension Contribution Rate
....................................242
9.2.3
Investment Return
.............................................................242
Contents ■ xv
9.3 Changing Pension
Benefit
Design..................................................243
9.3.1 Hybrid Plan.........................................................................243
9.3.2
Cost of Living Adjustment
(COLA)
...................................244
9.4
Conclusion
.....................................................................................244
References
................................................................................................245
Index
...........................................................................................................247
|
| any_adam_object | 1 |
| author | Peng, Jun |
| author_facet | Peng, Jun |
| author_role | aut |
| author_sort | Peng, Jun |
| author_variant | j p jp |
| building | Verbundindex |
| bvnumber | BV035092459 |
| callnumber-first | J - Political Science |
| callnumber-label | JK2474 |
| callnumber-raw | JK2474 |
| callnumber-search | JK2474 |
| callnumber-sort | JK 42474 |
| callnumber-subject | JK - United States |
| classification_rvk | QX 400 |
| ctrlnum | (OCoLC)213133319 (DE-599)BVBBV035092459 |
| dewey-full | 353.5/492130973 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 353 - Specific fields of public administration |
| dewey-raw | 353.5/492130973 |
| dewey-search | 353.5/492130973 |
| dewey-sort | 3353.5 9492130973 |
| dewey-tens | 350 - Public administration and military science |
| discipline | Wirtschaftswissenschaften |
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| geographic | USA United States Officials and employees Pensions Management USA (DE-588)4078704-7 gnd |
| geographic_facet | USA United States Officials and employees Pensions Management |
| id | DE-604.BV035092459 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T13:19:58Z |
| institution | BVB |
| isbn | 9780849305481 |
| language | English |
| lccn | 2008008974 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016760555 |
| oclc_num | 213133319 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR |
| owner_facet | DE-355 DE-BY-UBR |
| physical | XXI, 263 S. graph. Darst. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | CRC Press |
| record_format | marc |
| series | Public administration and public policy |
| series2 | Public administration and public policy |
| spellingShingle | Peng, Jun State and local pension fund management Public administration and public policy Local officials and employees Pensions United States Pension trusts Investments United States Öffentlicher Dienst (DE-588)4043169-1 gnd Mitarbeiter (DE-588)4120744-0 gnd Altersversorgung (DE-588)4001479-4 gnd |
| subject_GND | (DE-588)4043169-1 (DE-588)4120744-0 (DE-588)4001479-4 (DE-588)4078704-7 |
| title | State and local pension fund management |
| title_auth | State and local pension fund management |
| title_exact_search | State and local pension fund management |
| title_full | State and local pension fund management Jun Peng |
| title_fullStr | State and local pension fund management Jun Peng |
| title_full_unstemmed | State and local pension fund management Jun Peng |
| title_short | State and local pension fund management |
| title_sort | state and local pension fund management |
| topic | Local officials and employees Pensions United States Pension trusts Investments United States Öffentlicher Dienst (DE-588)4043169-1 gnd Mitarbeiter (DE-588)4120744-0 gnd Altersversorgung (DE-588)4001479-4 gnd |
| topic_facet | Local officials and employees Pensions United States Pension trusts Investments United States Öffentlicher Dienst Mitarbeiter Altersversorgung USA United States Officials and employees Pensions Management |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016760555&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000005829 |
| work_keys_str_mv | AT pengjun stateandlocalpensionfundmanagement |