加入或退出优胜的设定受益部门退休金计划

IF 1.6 Q3 BUSINESS, FINANCE

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI:10.14453/aabfj.v17i4.10

John P. Christie

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引用次数: 0

摘要

UniSuper的固定收益部门是澳大利亚公立大学的大型固定收益退休金计划。与澳大利亚的公共服务养老金计划不同，它不是由雇主保证的。此前，由于预计资金短缺，这导致该计划的福利减少。本文探讨了长期存在的和最近的问题与固定收益部门的资金。澳大利亚最近对养老金法的修改可能会导致未来该计划的福利进一步减少。新雇员是否应加入固定收益部门?界定利益部退休成员应享有什么形式的退休福利?本文探讨了这两个关键问题。考虑加入固定收益部门的员工，或者那些即将退休的固定收益部门成员，要做出一些非常重要的决定。2

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Joining or Exiting the Defined Benefit Division Superannuation Scheme of UniSuper

The Defined Benefit Division of UniSuper is a large defined benefit superannuation scheme in Australia for public universities. Unlike public service superannuation schemes in Australia, it is not guaranteed by the employers. This has previously led to a reduction in benefits of the scheme due to expected funding shortfalls. This paper examines longstanding and more recent issues with the funding of the Defined Benefit Division. Recent changes to superannuation laws in Australia may result in further benefit reductions for the scheme in the future. Should new eligible employees join the Defined Benefit Division? What form of retirement benefit should be taken by retiring Defined Benefit Division members? The paper examines these two key questions. Employees who are contemplating joining the Defined Benefit Division, or those Defined Benefit Division members about to retire, have some very important decisions to make. 2

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来源期刊

Australasian Accounting Business and Finance Journal BUSINESS, FINANCE-

CiteScore

3.90

自引率

15.80%

发文量

审稿时长

24 weeks

期刊介绍： The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.