Minimum Rate of Return Guarantees for Define Contribution Pension Plan

碩士 === 東吳大學 === 商用數學系 === 93 === The Taiwan Employee Retirement Income Security Act (TERISA) was enacted in July, 2005 to replace the existing retirement system regulated by Labor Standard Act (LSA) since August, 1984. The former act is a defined contribution system and the latter act is a modified...

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Main Authors: Tsung-Hsien Chiang, 姜宗賢
Other Authors: Shing-Her Juang
Format: Others
Language:zh-TW
Published: 2005
Online Access:http://ndltd.ncl.edu.tw/handle/10864040870027592910
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spelling ndltd-TW-093SCU053140092015-10-13T11:56:54Z http://ndltd.ncl.edu.tw/handle/10864040870027592910 Minimum Rate of Return Guarantees for Define Contribution Pension Plan 勞退新制下保證收益之研討 Tsung-Hsien Chiang 姜宗賢 碩士 東吳大學 商用數學系 93 The Taiwan Employee Retirement Income Security Act (TERISA) was enacted in July, 2005 to replace the existing retirement system regulated by Labor Standard Act (LSA) since August, 1984. The former act is a defined contribution system and the latter act is a modified defined benefit system. This paper contains (1) the comparisons of the retirement pension funds under the two acts with fixed interest rates and fixed salary increase rates (2) a study of minimum rate of return guarantees for TERISA with interest rate which follows stochastic process (3) sensitivity analyses of the benefit adequacy under possible scenarios. Shing-Her Juang 莊聲和 2005 學位論文 ; thesis 58 zh-TW
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description 碩士 === 東吳大學 === 商用數學系 === 93 === The Taiwan Employee Retirement Income Security Act (TERISA) was enacted in July, 2005 to replace the existing retirement system regulated by Labor Standard Act (LSA) since August, 1984. The former act is a defined contribution system and the latter act is a modified defined benefit system. This paper contains (1) the comparisons of the retirement pension funds under the two acts with fixed interest rates and fixed salary increase rates (2) a study of minimum rate of return guarantees for TERISA with interest rate which follows stochastic process (3) sensitivity analyses of the benefit adequacy under possible scenarios.
author2 Shing-Her Juang
author_facet Shing-Her Juang
Tsung-Hsien Chiang
姜宗賢
author Tsung-Hsien Chiang
姜宗賢
spellingShingle Tsung-Hsien Chiang
姜宗賢
Minimum Rate of Return Guarantees for Define Contribution Pension Plan
author_sort Tsung-Hsien Chiang
title Minimum Rate of Return Guarantees for Define Contribution Pension Plan
title_short Minimum Rate of Return Guarantees for Define Contribution Pension Plan
title_full Minimum Rate of Return Guarantees for Define Contribution Pension Plan
title_fullStr Minimum Rate of Return Guarantees for Define Contribution Pension Plan
title_full_unstemmed Minimum Rate of Return Guarantees for Define Contribution Pension Plan
title_sort minimum rate of return guarantees for define contribution pension plan
publishDate 2005
url http://ndltd.ncl.edu.tw/handle/10864040870027592910
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