Pension Fund Management — A Trust Application
碩士 === 樹德科技大學 === 金融保險研究所 === 92 === The new bill proposed by the Executive Yuan last year recommending that Taiwan’s pension system should move from the current defined benefit (DB) structure to a defined contribution (DC) structure. The reform will blend the individual account, amended annuity and...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/88348299400634821891 |
| Summary: | 碩士 === 樹德科技大學 === 金融保險研究所 === 92 === The new bill proposed by the Executive Yuan last year recommending that Taiwan’s pension system should move from the current defined benefit (DB) structure to a defined contribution (DC) structure. The reform will blend the individual account, amended annuity and portable annuity programs into the present DB structure to form the new pension system. The main objectives have several folds, reducing the treasury responsibility, enhancing the portability of the contribution and stimulating the market activities. However, an overhaul on our outdated legal and regulation environment regarding the management of pension fund to accommodate the new system is at imminently urgently. Our research would focus at the formation of the trustees and their fiduciary duty and responsibility of pension funds and employee benefit plans. The study would also explore successful experiences derived from similar pension fund reforms aboard in recent years.
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