Employee benefits for American workers /

"June 1990."

Pensions and other employee welfare plans; a survey of funds held by state and national banks in New York State.

Mimeographed.

Railroad retirement : federal financial involvement : report to the Chairman, Committee on the Budget, United States Senate /

"B-222204"--P. [1].

Employee benefits : effect of bankruptcy on retiree health benefits : report to the Honorable William J. Coyne, House of Representatives /

"B-233532"--P. 1.

Report of the Working Group on Employer Assets in ERISA Employer-Spnsored Plans : final report as of November 13, 1997.

At head of title: United States Department of Labor, Advisory Council on Employee Welfare and Pension Benefits Plans.

Employee Retirement Income Security Act of 1974 : Mr. Perkins, from the committee of conference, submitted the following conference report (to accompany H.R. 2).

"August 12, 1974."

Tax reform proposals. hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, July 11, 1985.

Shipping list no.: 86-255-P.

Summary plan description requirements under ERISA : a guide and checklist for employee benefit plans.

Cover title.

Bwembya Chikolwa interviewed by Nicole Lindsay for Herald Sun 20th August 2009, Property trusts hit hard by US crash,

Listed Australian property companies wrote off more than $8.5 billlion from their ill-fated US investment adventures during this reporting season.

Financial literacy and pension investment decisions

The call for enhanced financial literacy amongst consumers is a global phenomenon, driven by the growing complexity of financial markets and products, and government concerns about the affordability of supporting an ageing population. Worldwide, defined benefit pensions are giving way to the risk and uncertainty of defined contribution superannuation/pension funds where fund members now make choices and decisions that were once made on their behalf. An important prerequisite for informed financial decision-making is adequate financial knowledge and skills to make competent investment decisions. This paper reports the findings of an online survey of the members of a large Australian public sector-based superannuation fund and shows that although respondents generally understand basic financial matters, on average, their understanding of investments concepts, such as the relationship between risk and returns, is inadequate. These results highlight the need for education programs focusing specifically on developing fund members’ investment knowledge and skills to facilitate informed retirement savings decisions.

Assessing financial reporting comparability across institutional settings : the case of pension accounting

The drive for comparability of financial information is to enable users to distinguish similarities and differences in economic activities for an entity over time and between entities so that their resource allocation decisions are facilitated. With the increased globalisation of economic activities, the enhanced international comparability of financial statements is often used as an argument to advance the convergence of local accounting standards to international financial reporting standards (IFRS). Differences in the underlying economic substance of transactions between jurisdictions plus accounting standards allowing alternative treatments may render this expectation of increased comparability unrealistic. Motivated by observations that, as a construct, comparability is under-researched and not well understood, we develop a comparability framework that distinguishes between four types of comparability. In applying this comparability framework to pension accounting in the Australian and USA contexts, we highlight a dilemma: while regulators seek to increase the likelihood that similar events are accounted for similarly, an unintended consequence may be that preparers are forced to apply similar accounting treatment to events that are, in substance, different.

Australia - taxation of trusts – the problem of aligning concepts of income

The Australian government is currently considering options for the rewrite and reform of the current provisions which apply to the taxation of trust income. This article provides a discussion of the current regime and the proposed reforms. It is suggested that a major revamp of taxation of trust income in Australia is problematic and a simpler approach may be to leave the law as is, with modification where necessary to address key issues as and when they arise.

Equity and Trusts in Principle [3rd ed.]

Equity and Trusts : in Principle, 3rd edition is updated and revised throughout. It addresses the principles of equity and trusts and provides a clear analysis of this area.