Complementary and Private Pensions throughout the World 2008

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This comprehensive and in-depth reference work provides detailed information on the regulation and supervision of voluntary and mandatory occupational pension plans as well as mandatory private pension schemes in 58 countries worldwide. Designed to be complementary to Social Security Programs throughout the World, each country profile contains information on the regulatory framework, the institutional framework, coverage, financing/investment, benefit provisions, benefit adjustment, disability, protection of rights, and regulatory and supervisory authorities.   


Complementary and Private Pensions Throughout the World 2008 is the product of the cooperative efforts of three key international bodies in the area of pensions: the International Social Security Association (ISSA), the International Organisation of Pension Supervisors (IOPS) and the Organisation for Economic Co-operation and Development (OECD).


ASIA & PACIFIC - Voluntary (Information valid at 01-07-2006): Japan

2001: Defined Benefit Occupational Pensions Act; provides for the establishment of two new types of plans from 1 April 2002, namely fund-type and contract-type defined benefit plans; stipulates that no new tax qualified pension plans are approved from that date and that all existing tax qualified pension plans must be wound up or transformed into other occupational pension plans by 31 March 2012


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