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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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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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.
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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 |
work_keys_str_mv |
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