Iain Clacher, Con Keating, and Anna Tilba

Sponsored by

  • European Federation of Financial Analysts Societies

Published by
Long Finance (October 2017), 26 pages.

ZYen-Group-Logo-To use-300.jpg LFLogoREDSquare.png NCU University-of-Leeds-Logo.png effas.png

A Primer On The Risk Structure & Contractual Accrual Rate Of DB Pensions

The purpose of this primer is twofold – to explain at length the correct way in which to value defined benefit pensions liabilities, and to draw attention to a range of misconceived practices which have developed in the management of DB schemes. It considers the role of trustees and purpose of the scheme and fund.

Related Publications