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No abstract available. / Thesis (MPA)-University of Durban-Westville, 1988.

Thesis (Ph. D.)--George Washington University, 2004. / Includes bibliographical references (leaves 273-283).

This research analyzes the relationship between specific firm characteristics and firms' settlement/replacement plan decisions under Statement of Financial Accounting Standard No. 88 (FAS88). I examined firms that effected either (i) a settlement of their pension obligations without a benefit plan termination or (ii) a partial termination with a replacement benefit plan or (iii) a complete termination with no replacement of a benefit plan.

Typescript, etc. / Digitized by Kansas State University Libraries

No description available.

M.Sc., Faculty of Science, University of the Witwatersrand, 2011 / Retirement adequacy targets provide an indication as to how much wealth is needed at retirement to provide for an adequate retirement income. These targets have design and strategy implications for social security systems and retirement funds and can be used by individuals to assess their preparedness for retirement. The primary aim of this research was to estimate retirement adequacy targets for one- and two-adult households from Statistics South Africa’s Income and Expenditure Survey 2005/2006. Retirement adequacy targets were expressed as wealth-earnings ratios, defined as the multiple of salary at retirement required for a comfortably adequate retirement. The targets would be sufficient to provide for the higher of the preretirement lifestyle or subsistence living. An important subsidiary aim was to examine consumption behaviour at and in retirement. Non-healthcare consumption was not found to change at retirement if income levels remained at pre-retirement levels. For certain households, healthcare expenditure may increase on retirement and may be funded from the contributions to retirement savings that are no longer required in retirement. The retirement adequacy targets decreased with retirement age but there was not a clear relationship between retirement savings rates and the targets. Retirement adequacy targets decreased with income but were complex functions of household composition, sex of the head of the household, type of settlement, age, home ownership and the retirement savings rate. Where household members retired at different times, the earnings of the younger person during the semi-retirement phase reduced the targets substantially. The retirement adequacy targets estimated implied that the replacement ratio targets used by retirement funds and those suggested in the literature would not provide an adequate retirement income for most households. The results may thus have a significant impact on retirement planning in the future.