확정급부형 연금규제에 대한 현대적 접근: 한국의 경우 - A Modern Approach to the Regulation of Defined Benefit Pension Plans: An Application to Korea
마크 워샤프스키2005.03.16
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| 확정급부형 연금규제에 대한 현대적 접근: 한국의 경우 A Modern Approach to the Regulation of Defined Benefit Pension Plans: An Application to Korea |
| 마크 워샤프스키(미 재무성 차관보) |
| Private pension plans are typically regulated by government. Such regulation is motivated by a number of considerations including information asymmetries between the pension plan sponsor and the plan participants and the non-competitive nature of employersponsored pension plans. To remedy these problems, in the United States, pension regulation sets standards for the computation of a pension plan financial status, requires some degree of disclosure of the financial status of the plan to participants, and sets and enforces minimum funding requirements. Employer pension plans in the United States are also regulated owing to the tax advantages accorded pension contributions and investment returns. The purpose of this paper is to review principles for a well designed pension regulatory structure, and a recent Administration proposal to correct structural deficiencies in the U.S. pension regulatory system ... |
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