Who Owns the Assets in a Defined Benefit Pension Plan
收藏NBER1982-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w0924
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资源简介：
The liability to employees in a defined benefit pension plan is the present value of vested benefits, the present value of the benefits that employees would receive on the immediate termination of the pension plan. This is the literal and simple definition of the liability. Although it leads to an
提供机构：
美国国家经济研究局
创建时间：
1982-07-01
