Benefit Protection: Priority Creditor Rights for Pension Funds
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/benefit-protection_267415864801.html
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Underfunded pension funds are in the same position as other creditors when their sponsoring firm
becomes insolvent, having to join the queue claiming the remaining assets of the firm. Arguments for
granting pension fund priority rights over other creditors are the same as for introducing pension benefit
guarantee schemes – i.e. market failure and...
