Defined Benefit versus Defined Contribution Pension Plans: What are the Real Tradeoffs?
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Defined Benefit and Defined Contribution plans have significantly different characteristics with respect to the risks faced by employers and employees, the sensitivity of benefits to inflation, the flexibility of funding, and the importance of governmental supervision. In this paper, we examine some
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美国国家经济研究局创建时间：
1985-10-01
