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This second chapter introduces the concept of pension scheme by first placing it in a historical perspective. We then analyze it in terms of the various degrees of freedom available to the sponsor of a pension scheme, both in terms of the definition of the benefits granted to beneficiaries and the funding modalities.

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Pension Schemes

  • 章节

  • 发表日期：

    2025年

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  • Pierre Devolder,
  • Sébastien de Valeriola

摘要

This second chapter introduces the concept of pension scheme by first placing it in a historical perspective. We then analyze it in terms of the various degrees of freedom available to the sponsor of a pension scheme, both in terms of the definition of the benefits granted to beneficiaries and the funding modalities.