Cost Saving and the Freezing of Corporate Pension Plans
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https://www.nber.org/papers/w27251
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Companies that freeze defined benefit pension plans save the equivalent of 13.5 percent of the long-horizon payroll of current employees. Furthermore, firms with higher prospective accruals are more likely to freeze their plans. Cost savings would not be possible in a benchmark model in which i) all
提供机构：
美国国家经济研究局
创建时间：
2020-06-01
