Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/54090
題名: 企業年金的研究_IBM公司個案研究
A study of corporate pensions:A case of IBM corporation
作者: 黃瓊瑤
Huang, Chiung Yao
貢獻者: 張其恆
Zheng, Qi Heng
黃瓊瑤
Huang, Chiung Yao
關鍵詞: 企業年金的研究
Corporate retirement pension system
Defined Benefit plan
Defined Contribution plan
Cash balanced plan
Hybrid plan
401(k) plan
日期: 2009
上傳時間: 24-Oct-2012
摘要: Due to the combined impact of global population aging, increased life expectancy, fertility decline, and changing family structures, a growing segment of the population facing retirement is in danger of poverty and economic insecurity. As a result of their advanced age many elderly have lost their ability to earn an income, causing some to be penniless the rest of their lives. Therefore, the purpose of a government or a private run pension system is to provide a mechanism using financial tools to protect the entire structure for old age economic security.\r\n\r\nThis paper not only introduces the philosophy and basic concept of a general pension system, but also examines a United States model, providing a closer look at a major developed industrial country’s national social security program, and corporate pension system. It also describes the experience of reforms on the development process of the United States retirement pension system. This paper studies the various corporate pension schemes in the United States and their possible application as models to countries such as Taiwan. In focusing on the United States corporate pension system in private sector, legal and economic issues are scrutinized. Theories which related to the pension system are first analyzed; then the definitions of the various retirement plans are given. The history of private pension schemes of the United States is told, starting with the American Express, then crude railroad retirement plans to the post-war demand to current United States retirement plans. Analysis of the changes in private sector`s pension plan participation for defined benefits and defined contribution plans are examined in light of the impact these changes have made upon retirement income resources.\r\n\r\nFocus on the IBM Corporation is made as an example of a private sector business in the United States, and this study tracks the evolution of the company’s pension schemes from defined benefit pension plans to the newer hybrid cash balance pension plans and the now-popular defined contribution 401(k) pension plans. Findings show that the United States corporate pension system is not feasible as a model at this time because of its many deficiencies in its laws and regulations, and also because of the currently shaky global economy. Suggestions and possible remedies are given on how to strengthen the corporate retirement pension system in United States.
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Ippolito,(1997),Pension Plans and Employee Performance, The University of Chicago Press.\r\n35. Heller, Robert,(2003),Heller, “The Fate of IBM”, Taipei; Yuan-Liou Publishing Company.\r\n36. Thomas J. Watson, (1990), “My life at IBM and beyond”, New York; Father; Son & Co., 1990.\r\n37. Watson, Thomas J. (2004), Watson, “A business and Its Beliefs”, New York;McGraw Hill. \r\n38. Robert Slater, (1999), “Saving Big Blue”, McGraw-Hill Taiwan, 1999.\r\n39. World Bank, (1994), Averting Old Age Crisis, A world Bank Policy Research Report, Oxford University Press.\r\n40. Thomas I. McCord & Raymond W. Doreian,(1979), ERISA Plan Administrator’s Desk Book,2nd edition.\r\n\r\n\r\nB、Journals:\r\n\r\n1. Alan L. Gustman, Olivia S. Mitchell,and Thomas L. Steinmeier,The Role of Pensions in the Labor Market,JSTOR,2008.\r\n2. Charles D. Ellis,Danger ahead for pension funds,Pension Management,21470。Robert D. Paul,Can private pension plans deliver,Pension Management,21470.\r\n3. Charles L. Trowbridge,ABC’s of pension funding,Pension Management,21470.\r\n4. Doug Garr Heller, “ IBM Redux”, Harper Collins Publisher, Inc.USA, 2000.\r\n5. Douglas Catalan & John Hopkins University Department of International Economic (SAIS).\r\n6. Douglas Fore & P. Brett Hammond,resurrecting the Defined Benefit Pension Plan: A New Prospective.\r\n7. Edward A. Zelinsky,The Defined Contribution Paradigm,Yale Law Journal,114 Yale L.J. 451(2004).\r\n8. Elmer Huh & Sarah McLellan,The tale of two pension reforms : A US-Japan comparison,Pensions vol.12,1,33-42.\r\n9. Gordon L. Clark and Ashby H.B. Monk,The crisis in DB Corporate Pension Liabilities: Current solutions and future Prospects,Pensions vol.12,1,43-54.\r\n10. Gordon L. Clark and Ashby H.B. Monk,The crisis in DB Corporate Pension Liabilities Part I : Scope of the Problem Current solutions and future Prospects,Pensions vol.12,1,43-54。\r\n11. Irwin Tepper & Robert D. Paul,How much funding for your company’s pension plan? Pension Management,21470。\r\n12. Jack Rasmus, Pension Plans In Corporate Cross-Hairs, Z magazine September 2004 . Nick Mathiason, Private equity stole our pensions, The Observer, Sunday June 10, 2007.\r\n13. James A. Brander,Pensions and Corporate Performance _ Effects of the Shift from DB to DC plans,2007.\r\n14. James M. Poterba,The History of Annuities in the US,National bureau of economic research,1997.\r\n15. Kandice kapinos, Corporate Use of Cash Balance Pension Plans, March 2007\r\n16. Roger Lowenstein,The end of Pensions,The New York Times, 2005.\r\n17. T. Leigh Anenson, & Karen Eilers Lahey,The Crisis in Corporate America: Private\r\n Pension Liability and Proposals for Reform,SSRN vol.9:3 2007.17. Clain Tested in IBM \r\nPension Conversion Case, Pensions in the Balance: Age Bias, 2003/06/26, \r\nNew York Times\r\n18. IBM to Freeze Pension Plans to Trim Costs, 2006/01/06, New York Times.\r\n\r\n\r\nC、 Web Site Address:\r\n\r\n1. The U.S. Department of Labor: www.dol.gov\r\n2. Bureau of Labor Statistics (BLS): www.bls.gov/data/\r\n3. US Department of Labor - Pension and Welfare Benefits Administration: www.dol.gov/ebsa/\r\n4. U.S. Bureau of Labor Statistics: www.bls.gov/ \r\n5. Pension Benefit Guaranty Corporation (PBGC): www.pbgc.gov/ \r\n6. Employee Benefits Security Administration (EBSA): www.dol.gov/ebsa/\r\n7. Internal Revenue Service (IRS): www.irs.gov/\r\n8. Internet .Retirement Alliance (IRA): 222. Ira.com\r\n9. Council of Labor Affairs, Executive Yuan: www.bli.gov.tw/\r\n10. IBM Corporation: www.ibm.com/us/en/\r\n11. Chief District Judge MURPHY, The Cooper challenges IBM`s pension plan as violative of the age: www.ilsd.uscourts.gov/Opinions/Cooper_v._IBM_Order.pdf
描述: 碩士
國立政治大學
亞太研究英語碩士學位學程(IMAS)
94924005
98
資料來源: http://thesis.lib.nccu.edu.tw/record/#G0094924005
資料類型: thesis
Appears in Collections:學位論文

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