Gauging the Path of Private Canadian Pensions: 2010 Update on the State of Defined Benefit and Defined Contribution Pension Plans

The issue of under-funded defined benefit (DB) pension plans has become one of the most perplexing financial issues facing business executives, legislators and Canadian pensioners who are or will in the future be reliant on pension income as an important component of their overall retirement incomes. In 2004, CGA-Canada issued a comprehensive paper on defined benefit pension plans titled “Addressing the Pensions Dilemma in Canada”. The goal of that release was to advance understanding of DB pension plans and to impart a reasonable estimate of the standing of DB pension plans at December 31, 2003. In 2009, this analysis was further advanced by examining the funding status of private DB pension plans at December 31, 2008. The results of the analysis show that funding deficits have intensified with funding ratios eroding to unsustainable levels. The vast majority (92%) of private DB pension plans were in a deficit position as at December 31, 2008. The average funding ratio has decreased from 112% to 77% on a ‘without indexation’ basis and from 71% to 57% on a ‘with indexation’ basis. The aggregate funding shortfall is expected to exceed $350 billion.defined benefit pension plan, defined contribution pension plan, funding postion of pension plans, household savings, retirement savings, retirement income, household finance, pension accounting

AICPA technical practice aids as of June 1, 2009, volume 2

https://egrove.olemiss.edu/aicpa_guides/1357/thumbnail.jp

Social Entrepreneurship and Wealth-Building Plans: Creative Strategies for Working Class Americans

This study investigated how the elements of social entrepreneurship with wealth-building strategies can advance the creation of wealth and serve as a mechanism for social change. This research takes a modest first step toward demystifying social entrepreneurship, better understanding the phenomenon, and exploring the relevance of wealth-building in social entrepreneurial activity. Specifically, this exploratory study used a multiple case study design to understand how existing social entrepreneurial ventures include wealth-building strategies, such as employee stock ownership plans for working class Americans. The concept of social entrepreneurship is relatively new. There is general agreement that the concept combines a passion for pursuing social mission with business discipline and innovation to achieve sustainable social change, such as wealth-building for employees. There is considerably less knowledge about the connection of social entrepreneurship to wealth building; these two concepts are generally treated as separate and often unrelated. Nonetheless, there are various tools utilized to advance wealth building, such as savings plans that are matched by foundations, debt-reduction counseling services, and entrepreneurial training programs to help start small businesses. This exploratory study may represent the first attempt to combine the discussion of social entrepreneurship and wealth building in the same research discussion. The final cases used in this study represent three distinct business industries: the educational sector, the advocacy industry, and a professional firm specializing in design and build architecture. Each of the three cases has been in existence for a minimum of 25 years, and the founders of the companies are directly or tangentially still involved in day-to-day operations. Two of the cases have an employee stock ownership plan and the remaining one another form of wealth building. This dissertation is accompanied by the author’s MP4 file, titled Author_IntroductionCurtis.mp4. The electronic version of this Dissertation is at Ohiolink ETD Center, www.ohiolink.edu/et

Social Entrepreneurship and Wealth-Building Plans: Creative Strategies for Working Class Americans

This study investigated how the elements of social entrepreneurship with wealth-building strategies can advance the creation of wealth and serve as a mechanism for social change. This research takes a modest first step toward demystifying social entrepreneurship, better understanding the phenomenon, and exploring the relevance of wealth-building in social entrepreneurial activity. Specifically, this exploratory study used a multiple case study design to understand how existing social entrepreneurial ventures include wealth-building strategies, such as employee stock ownership plans for working class Americans. The concept of social entrepreneurship is relatively new. There is general agreement that the concept combines a passion for pursuing social mission with business discipline and innovation to achieve sustainable social change, such as wealth-building for employees. There is considerably less knowledge about the connection of social entrepreneurship to wealth building; these two concepts are generally treated as separate and often unrelated. Nonetheless, there are various tools utilized to advance wealth building, such as savings plans that are matched by foundations, debt-reduction counseling services, and entrepreneurial training programs to help start small businesses. This exploratory study may represent the first attempt to combine the discussion of social entrepreneurship and wealth building in the same research discussion. The final cases used in this study represent three distinct business industries: the educational sector, the advocacy industry, and a professional firm specializing in design and build architecture. Each of the three cases has been in existence for a minimum of 25 years, and the founders of the companies are directly or tangentially still involved in day-to-day operations. Two of the cases have an employee stock ownership plan and the remaining one another form of wealth building. This dissertation is accompanied by the author’s MP4 file, titled Author_IntroductionCurtis.mp4. The electronic version of this Dissertation is at Ohiolink ETD Center, www.ohiolink.edu/et

Accounting and auditing update handbook

https://egrove.olemiss.edu/aicpa_guides/1360/thumbnail.jp

Uniform CPA examination. Questions and unofficial answers, 1987 November

https://egrove.olemiss.edu/aicpa_exam/1086/thumbnail.jp

Adviser\u27s guide to family business succession planning

https://egrove.olemiss.edu/aicpa_guides/1218/thumbnail.jp

Compilation and Review Manual, Volume 2

https://egrove.olemiss.edu/aicpa_guides/1846/thumbnail.jp

Accounting and auditing update handbook

https://egrove.olemiss.edu/aicpa_guides/1361/thumbnail.jp