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Supersized superannuation : the startling fair value cost of federal government pensions

Author: Alexandre Laurin; William B P Robson
Publisher: Toronto, ON : C.D. Howe Institute, [2009]
Series: Backgrounder (Toronto, Ont.), no. 122.; Backgrounder (Toronto, Ont.), Pension paper.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
Governments are major employers, and usually provide defined-benefit (DB) pension plans with full inflation indexing and generous early retirement provisions. Hence, changes in thinking about, and accounting for, the costs of DB pension plans have major implications for government finances. Both past tallies on government balance sheets and current accruals on government income statements may understate the true  Read more...
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Details

Document Type: Book
All Authors / Contributors: Alexandre Laurin; William B P Robson
ISBN: 0888067941 9780888067944
OCLC Number: 503831428
Notes: Cover title.
"December 2009."
Description: 11 pages : illustrations ; 28 cm.
Series Title: Backgrounder (Toronto, Ont.), no. 122.; Backgrounder (Toronto, Ont.), Pension paper.
Responsibility: Alexandre Laurin, William B.P. Robson.

Abstract:

Governments are major employers, and usually provide defined-benefit (DB) pension plans with full inflation indexing and generous early retirement provisions. Hence, changes in thinking about, and accounting for, the costs of DB pension plans have major implications for government finances. Both past tallies on government balance sheets and current accruals on government income statements may understate the true cost of public-sector employment in Canada and gradual recognition of changes in the financial status of government plans may understate the risks they create. Fair-value approaches are exposing higher costs, risks and funding deficits in DP plans, raising concerns about the security of their promises for participants and the exposure they create for taxpayers.

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