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  Executive Compensation     Social Security     Pensions     Healthcare     Saving  
  12/17/2004     AGING AND SAVING
"Population Ageing and Health Care Expenditure: New Evidence on the 'Red Herring'" Peter Zweifel, Stefan Felder and Andreas Werblow
"Disentangling the Importance of the Precautionary Saving Motive"  Arthur B. Kennickell and Annamaria Lusardi
"The Effect of Improvements in Health and Longevity on Optimal Retirement and Saving" David E. Bloom, David Canning and Michael John Moore
"Stochastic Infinite Horizon Forecasts for Social Security and Related Studies" Ronald D. Lee, Timothy Millder and Michael Anderson
"Shifting Perspectives in Pensions" Marek Gora and Edward Palmer
"Pension Funds and National Saving" Pablo Lopez Murphy and Alberto R. Musalem
"The Impact of Population Aging on Financial Markets" James M. Poterba
 
  12/02/2004     HEALTH BENEFITS
"Public Attitudes on the U.S. Health Care System: Findings From the Health Confidence Survey" Ruth Helman and Paul Fronstin
"Long-term Care Insurance Policy Dropping in the U.S. from 1996 to 2000: Evidence and Implications for Long-term Care Financing" Paul E. McNamara and Nayoung Lee
"Health Savings Accounts and Other Account-Based Health Plans" Paul Fronstin
"Uninsured Rose in 2003 as Number of Americans With Employment-Based Health Benefits Declined" Paul Fronstin
"Can Consumer-Choice Plans Satisfy Patients? Problems with Theory and Practice in Health Insurance Contracts" Wendy K. Mariner
"Behavioral Economics and Health Economics" Richard G. Frank
"Aged-Care Support in Japan: Perspectives and Challenges" Olivia S. Mitchell, John Piggott and Satoshi Shimizutani
 
  11/18/2004     TAX ISSUES
"Split Dollar Life Insurance: The Equity Regime versus the Loan Regime" Alan L. Kennard
"The Old Deferred Compensation is Dead" Burgess J. W. Raby and William L. Raby
"Retiree-Friendly Regulations" Thomas C. Foster and Robert G. Sanford
"Long-Term Budgetary Implications of Tax-Favoured Retirement Saving Plans" Pablo Antolin, Alain de Serres and Christine de la Maisonneuve
"Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-favoured Schemes" Kwang-Yeol Yoo and Alain de Serres
 
  11/05/2004     PENSION FUNDING
"Public Pension Funds and Operating Budgets: A Tale of Three States" Jun Peng
"Pension Plan Funding and Stock Market Efficiency" Francesco A. Franzoni and Jose M. Marin
"Pension Funds and Emerging Markets" Jorge Antonio Chan-Lau
"The Impact of Pension Assumptions on Firm Value" Stephen Brown
"Pension Plan Investment Management Mandates: An Empirical Analysis of Manager Selection" Jerry T. Parwada and Robert W. Faff
"Managerial Opportunism and Earnings Manipulation: Evidence from Defined Benefit Pension Plans" Daniel B. Bergstresser, Mihir A. Desai and Joshua Rauh
"The Cult of the Equity for Pension Funds: Should it Get the Boot?" Charles M. Sutcliffe
 
  10/21/2004     CURRENT EVENTS
"The Impact of Tax-Financed Pensions on Poverty Reduction in Latin America: Evidence from Argentina, Brazil, Chile, Costa Rica
and Uruguay" Fabio M. Bertranou, Wouter Van Ginneken and Carmen Solorio
"Measuring Retirement Income Adequacy, Part One: Traditional Replacement Ratios and Results for Workers at Large Companies" Jack Vanderhei
"Health, Longevity, and Optimal Retirement" David Bloom, David Canning and Michael John Moore
"Incentive Effects of Bonus Payments: Evidence from an International Company" Axel Engellandt and Regina T. Riphahn
"Understanding 401(k) Plans" Ramon P. Degennaro and Deborah Murphy
"The Determinants of Investment in Private Equity and Venture Capital: Evidence from American and Canadian Pension Funds" Gilles Chemla
"Supply or Demand: Why is the Market for Long-Term Care Insurance So Small?" Jeffrey R. Brown and Amy Finkelstein
 
  10/07/2004     EQUITY ISSUES
"Expensing Isn't the Only Option: Alternatives to the FASB's Stock Option Expensing Proposal" Ben Templin
"Do a Firm's Equity Returns Reflect the Risk of Its Pension Plan?"  Li Jin, Rovert C. Merton and Zvi Bodie
"Bulls, Bears, and Retirement Behavior" Courtney Coile and Philip B. Levine
"Stealth Compensation Via Retirement Benefits" Lucian Arye Bebchuk and Jesse M. Fried
"Expensing Executive Stock Options: Sorting Out the Issues"  Don M. Chance
"Employees' Investment Decisions about Company Stock" James J. Choi, David I. Laibson, Brigitte Madrian and Andrew Metrick
"Company Stock, Market Rationality, and Legal Reform"  Shlomo Benartzi, Richard H. Thales, Stephen P. Utkus and Cass R. Sunstein
 
  9/24/2004     HEALTHCARE ISSUES
"The Supreme Court Limits Lawsuits Against Managed Care Organizations" Timothy Stoltzfus Jost
"Has There Been a Shift to Small Firms? The Impact of Firm Size on Employment-Based Health Benefits" Paul Fronstin
"Employee Choice of Consumer Driven Health Insurance in a Multi-Plan, Multi-Product Setting" Stephen T. Parente, Roger Feldman and Jon Christianson
"Evaluation of the Effect of a Consumer Driven Health Plan on Medical Care Expenditures and Utilization" Stephen T. Parente
"When Should Medicare Coverage Begin?" Richard W. Johnson
"The Effect of Health Changes and Long-Term Health on the Work Activity of Older Canadians" Doreen Au, Thomas F. Crossley and Martin Schellhorn
"How Much Might Universal Health Insurance Reduce Socioeconomic Disparities in Health? A Comparison of the US and Canada" Sandra L. Decker and Dahlia Remler
 
  9/09/2004     INTERNATIONAL ISSUES
"Pension and Compensation Aspects of the U.S-U.K. Double Taxation Treaty" Andrew L. Oringer and Roderick MacKenzie-Smith
"Projected Spending on Pensions in Spain: A Viability Analysis" Juan F. Del Brio Carretero and Maria de la Concepcion Gonzalez Rabanal
"Employees' Choice of Superannuation Plan: Effects of Risk Transfer Costs" Kerry Brown, Gerry Gallery, Natalie Gallery and Ross Guest
"Mandatory Retirement and Older Worker Employment" Michael Shannon and Diana Grierson
"Social Protection in the Republic of Korea: Social Insurance and Moral Hazard" Eric Bidet
"The German Public Pension System: How it Was, How it Will Be" Axel H. Borsch-Supan and Christina B. Wilke
"The Shape of Hiring and Separation Costs" Francis Kramarz Crest-Insee and Marie-Laure Michaud
 
  8/26/2004     PENSION ISSUES
"Review Tax Strategies to Ensure that Retirement Years are 'Golden'"  Donald V. Saftner
Addressing the Problem of Impatient, Impulsive and Other Imperfect Actors in 401(k) Plans"  Amy Monahan
"Substantially Equal Distributions from Retirement Plans" Kevin J. Sigler and Rebecca Porterfield
"The Value of Phased Retirement" Steven G. Allen
"On Expectations, Realizations and Partial Retirement"  Mauro Mastrogiacomo
"Do Pensions Impede Phased Retirement?"  William E. Evan and David A. Macpherson
"The Adequacy of Investment Choices Offered By 401K Plans"  Edwim J. Elton, Martin J. Gruber and Christopher R. Blake
 
  8/13/2004     SOCIAL SECURITY
"Social Security and Marriage in Black and White" Dorothy Andrea Brown
"The Long-Run 'Cost' of Tax Cuts" Brian H. Jenn and Donald B. Marron
"Increasing the Early Retirement Age under Social Security:  Health, Work, and Financial Resources" Michael V. Leonesio, Virginia P. Reno and Denton R. Vaughan
"A Summary of Saving Social Security: A Balanced Approach" Peter A. Diamond and Peter Orszag
"Can Faster Growth Save Social Security?" Rudolph Penner
"Social Security Finances: Findings of the 2004 Trustees Report" Virginia P. Reno and Nelly Ganesan
"The Effect of Social Security on Divorce and Remarriage Behavior" Stacy Dickert-Conlin and Cristian Meghea  
 
  7/29/2004     HEALTH AND EMPLOYMENT
"Medicare Program Takes On More Income-Related Features" Paul Fronstin, Jim Jaffe and Dallas L. Salisbury
"Health Savings Account: A New Defined Contribution Health Plan" Barry Salkin
"The Impact on Employment-Based Health Benefits of the Shift from a Manufacturing Economy to a Service Economy" Paul Fronstin
"Health Care Expenses in Retirement and the Use of Health Savings Accounts" Paul Fronstin and Dallas L. Salisbury
"International Comparisons of Work Disability" James Banks, Arie Kapteyn, James P. Smith and Arthur H.O. Van Soest
"Crime and Early Retirement Among Older Americans" Olivia S. Mitchell
 
  7/15/2004     SAVING AND RETIREMENT
"Employer Pension Contributions and 401(k) Plans: A Note" Teresa Ghilarducci, Wei Sun and Steve Nyce
"Retirement Accounts and Wealth, 2001"  Craig Copeland
"What Triggers Early Retirement? Results from Swiss Pension Funds" Monika Butler, Olivia Huguenin and Federica Teppa
"Who Among White Collar Workers Has an Opportunity for Phased Retirement? Establishment Characteristics" Robert M. Hutchens and Karen Grace-Martin
"Lifetime Earnings, Social Security Benefits, and the Adequacy of Retirement Wealth Accumulation" Eric M. Engen, William G. Gale and Cori E. Uccello
"Choice and Other Determinants of Employee Contributions to Defined Contribution Plans" Leslie E. Papke
"Plan Design and 401(k) Savings Outcomes" James J. Choi, David I. Laibson and Brigitte Madrian
 
  6/17/2004     EXECUTIVE COMPENSATION
"Secret Compensation" Iman Anabtawi
"Earnings Manipulation and Managerial Investment Decisions: Evidence from Sponsored Pension Plans" Daniel B. Bergstresser, Mihir A. Desai and Joshua Rauh
"What Do CEOs Bargain For? An Empirical Study of Key Legal Components of CEO Employment Contracts" Stewart Jon Schwab and Randall S. Thomas
"Pay without Performance: The Unfulfilled Promise of Executive  Compensation, Part II: Power and Pay" Lucian Arye Bebchuk and Jesse M. Fried
"Pay without Performance: The Unfulfilled Promise of Executive  Compensation, Part III: The Decoupling of Pay from Performance" Lucian Arye Bebchuk and Jesse M. Fried
"Pay without Performance: The Unfulfilled Promise of Executive  Compensation, Part IV: Going Forward" Lucian Arye Bebchuk and Jesse M. Fried
 
  6/03/2004     CURRENT EVENTS
"ERISA At 30: The Decline of Private-Sector Defined Benefit Promises and Annuity Payments? What Will It Mean?" Jack Vanderhei and Craig Copeland
"The U.S. Consumption Tax: Evolution, Not Revolution" Daniel S. Goldberg
"Death Spiral or Euthanasia? The Demise of Generous Group Health Insurance Coverage" Mark V. Pauly, Olivia S. Mitchell and Yuhui Zeng
"Social Security and the Evolution of Elderly Poverty" Gary v. Engelhardt and Jonathan Gruber
"Pay without Performance: The Unfulfilled Promise of Executive Compensation, Part I: The Official View and its Limits" Lucian Arye Bebchuk and Jesse M. Fried
"Corporate Governance, Executive Compensation and Securities Litigation" Eric L. Talley and Gudrun Johnsen
 
  5/20/2004     PENSIONS AND SAVING
"Will Americans Ever Become Savers? The 14th Retirement Confidence Survey, 2004" Ruth Helman and Variny Paladino
"Are Individual Investors Tax Savvy? Evidence from Retail and Discount Brokerage Accounts" Brad M. Barber and Terrance Odean
"Valuing Assets in Retirement Saving Accounts" James M. Poterba
"401(k) Matching Contributions in Company Stock: Costs and  Benefits for Firms and Workers"  Jeffrey R. Brown, Nellie Liang and Scott J. Weisbenner
"How do Cash Balance Plans Affect the Pension Landscape?" Kevin E. Cahill and Mauricio Soto
"Why do Firms Convert to Cash Balance Pension Plans? An Empirical Investigation"  Julia M. D'Souza, John NMI Jacob and Barbara Lougee
 
  5/06/2004     ENRON AND ITS AFTERMATH
"Enron, Pension Policy, and Social Security Privatization" Richard L. Kaplan
"Enron Retirement Plan Litigation May Have Far-Reaching Significance for Plan Fiduciaries" Jeffrey Bryant
"A Reasonable Approach to Deferred Compensation in the Post-Enron Climate" Richard J. Bronstein and Michael D. Levin
"Managerial Fiduciary Duty and Social Responsibility: The Changing Nature of Corporate Governance in Post-War America" Ernie Englander and Allen Kaufman
"Expensing Stock Options: The Role of Publicity" Chandrakanth Seethamraju and Tzachi Zach
 
  4/22/2004     HEALTHCARE
"The Impact of the Health Insurance Market on Small Firm Employment" Kanika Kapur
"From the Tallest to (One of) the Fattest: The Enigmatic Fate of the American Population in the 20th Century" John Komlos and MarieLuise Baur
"An Analysis of the Effect of Tax Policy on Health Insurance Purchases by Risk Group" Patricia G. Ketsche
"National Health Spending Rose 9.3 Percent in 2002; Sixth Consecutive Year of Faster Growth" Rachel Christensen Sethi and Paul Fronstin
"The 'Business Case' for Investing in Employee Health: A Review of the Literature and Employer Self-Assessments" Paul Fronstin and Ray Werntz
"Health Insurance Coverage of Individuals Ages 55-64, 1994-2002" Paul Fronstin
"Employer-Sponsored Disability Insurance: Where are the Gaps in Coverage?" Helen Levy
 
  4/08/2004     EXECUTIVE COMPENSATION
"Governance Matters: Convergence in Law and Practice Across the EU Executive Pay Faultline" Guido Alessandro Ferrarini, Niamh Moloney and Cristina Vespro
"The Tax Efficiency of Stock-Based Compensation" Michael S. Knoll
"Excessive Executive Compensation - (Principal Symptom of Poor Corporate Governance) Causes and Remedies" Don W. Llewellyn
"Is There a Link Between Executive Compensation and Accounting Fraud?" Merle Erickson, Michelle Hanlon and Edward L. Maydew
"Active Institutional Shareholders and Managerial Compensation" Andres Almazan, Jay C.Hartzell and Laura T. Starks
"Executive Pay, Earnings Manipulation and Shareholder Litigation" Lin Peng and Ailsa A. Roell
"Executive Compensation, Incentives, and Risk" Dirk C. Jenter
 
  3/25/2004     SAVINGS ISSUES
"Guidelines for Naming a Trust as the Beneficiary of an IRA"  Andrew R. Lee
"State College Savings and Prepaid Tuition Plans: A Reappraisal and Review" Michael A. Olivas
"A Review of Major Influences on Employee Retirement Investment Decisions" John R. Nofsinger, Michele O'Neill and Jeffrey J. Bailey
"Save More Tomorrow: Using Behavioral Economics to Increase Employee Saving" Shlomo Benartzi and Richard H. Thaler
"Tax Policy and Education Policy: Collision or Coordination? A Case Study of the 529 and Coverdell Savings Vehicles" Susan M. Dynarski
"Has the 2001 Tax Act Eliminated the Benefits of the Money Purchase Pension Plan" Joseph R. Pozzuolo and Lisa M. Lassoff
"The Adequacy of Investment Choices Offered by 401K Plans" Edwin J. Elton, Martin J. Gruber and Christopher R. Blake
 
  3/11/2004     EQUITY COMPENSATION
"How to Value Employee Stock Options" John C. Hull and Alan White
"Misleading Employer Communications and the Securities Fraud  Implications of the Employee as Investor" Jennifer O'Hare
"Is Equity Compensation Tax Advantaged?" David I. Walker
"Lower Salaries and No Options: The Optimal Structure of Executive Pay" Ingolf Dittmann and Ernst G. Maug
"The Determinants of CEO Compensation: Rent Extraction or Labour Demand?" Keryn Chalmers, Ping-Sheng Koh and Geofrey P. Stapledon
"Employee Sentiment and Stock Option Compensation" Nittai Bergman and Dirk C. Jenter
"Why Stock and Stock-Option Compensation are Such a Terrible Idea" Calvin Harsha Johnson
"Motivating Employee-Owners in ESOP Firms: Human Resource Policies and Company Performance" Douglas L. Kruse, Richard B. Freeman, Joseph Blasi, Robert Buchele, Adria Scharf, Loren Rodgers and Chris Mackin
"Broad-based Employee Stock Options in the U.S.: Company Performance and Characteristics" James C. Sesil, Maya K. Kroumova, Douglas L. Kruse and Joseph Blasi
 
  2/26/2004     HEALTHCARE
"Come the Revolution: Are We Finally Ready for Universal Health Insurance?" Susan Adler Channick
"HSAs - the 'Sleeper' in the Drug Bill"  Henry J. Aaron
"Sources of Health Insurance and Characteristics of the Uninsured: Analysis of the March 2003 Current Population Survey" Paul Fronstin
"Findings from the 2003 Health Confidence Survey: Americans Increasingly Worried about Health Care Costs" Ruth Helman and Rachel Christensen Sethi
"The Battle Over Self-Insured Health Plans, or One Good Loophole Deserves Another" Russell B. Korobkin
"Macroeconomic Conditions, Health Care Costs, and the Distribution of Health Insurance" Sherry A. Glied and Kathrine Diane Jack
 
  2/12/2004     TAX AND ERISA
"Recent Guidance Clarifies U.S. Tax Treatment of Variable Insurance Products, Highlighting Areas of Opportunity" F. Roy Sedore
"Revisiting Golden Parachutes" Donald E. Rocap, Jack S. Levin and Martin D. Ginsburg
"A Guide to Health Savings Accounts, and a Plea for Practicality" Todd F. Maynes and Thomas L. Evans
"New Prop. Regs. for Section 401(k) Plans Are a Comprehensive Overhaul of Existing Guidance" Leonard S. Hirsh
"Roth IRA Reconversion May Require Make-Up Distributions" Michael J. Jones
"Symposium: Justice Scalia Reinvents Restitution" Tracy A. Thomas
"The Paradox of the Misuse of Administrative Law in ERISA Benefit  Claims" Mark D. Debofsky  
 
  1/29/2004     SOCIAL SECURITY
"Demographic Trends and Pension System in Italy: An Assessment of 1990s Reforms"  Emanuele Baldacci and Donatella Tuzi
"Benefit-Cost Analysis of Turkish Social Security Reform Proposals" Erdal Gumus
"Will Social Security and Medicare Remain Viable as the U.S. Population is Aging? An Update" Henning Bohn
"How Large are the Classification Errors in the Social Security Disability Award Process?" Hugo Benitez-Silva, Moshe Buchinsky and John P. Rust
"The Gender Impact of Pension Reform: And Which Policies Shape This Impact" Estelle James, Alejandra Cox Edwards and Rebeca Wong
"Privatizing Social Security Under Balanced-Budget Constraints: A Political-Economy Approach" Assaf Razin and Efraim Sadka
"Lessons for an Aging Society: The Political Sustainability of Social Security Systems" Vincenzo Galasso and Paola Profeta
"Employment, Social Security, and Future Retirement Outcomes for Single Mothers" Richard W. Johnson, Melissa Favreault and Joshua J. Goldwyn
 
  1/15/2004     SAVING FOR RETIREMENT
"Income of the Elderly Population: 2002" Kenneth J. McDonnell
"Can America Afford Tomorrow's Retirees: Results from the EBRI-ERF Retirement Security Projection Model" Jack Vanderhei and Craig Copeland
"Sex Differences, Financial Education, and Retirement Goals" Robert L. Clark
"Motivating Retirement Planning: Problems and Solutions" Gary M. Selnow
"Saving and the Effectiveness of Financial Education" Annamaria Lusardi
"Retirement Security in a DC World: Using Behavioral Finance to Bridge the Expertise Gap" Gregory M. Stein and Jason Scott
"What You Don't Know Can't Help You: Pension Knowledge and Retirement Decision Making" Sewin Chan and Ann Huff Stevens
"Grasshoppers, Ants, and Pre-Retirement Wealth: A Test of Permanent Income" Erik Hurst
"Lessons from Behavioral Finance for Retirement Plan Design" Olivia S. Mitchell and Stephen P. Utkus
 


http://planetnow.com/p/33.html | 10/08/08 05:23 GMT
Modified: Sun, 20 Jan 2008 19:07:53 GMT
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