{"title":"The appropriate disposal of retirement fund surpluses","authors":"A. Asher","doi":"10.4314/SAAJ.V1I1.24489","DOIUrl":null,"url":null,"abstract":"This paper attempts to clarify the different paradigms from which defined benefit funds are viewed, and the financial nature of the contracts implicit in their rules. Suggestions are made as to the principles that trustees might follow in applying the surpluses for the benefit of stakeholders. KEYWORDS: Pension funds; surpluses; defined benefit; fiduciary duties South African Actuarial Journal: 2001 1: 1-34","PeriodicalId":40732,"journal":{"name":"South African Actuarial Journal","volume":null,"pages":null},"PeriodicalIF":0.1000,"publicationDate":"2001-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"South African Actuarial Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.4314/SAAJ.V1I1.24489","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 2
Abstract
This paper attempts to clarify the different paradigms from which defined benefit funds are viewed, and the financial nature of the contracts implicit in their rules. Suggestions are made as to the principles that trustees might follow in applying the surpluses for the benefit of stakeholders. KEYWORDS: Pension funds; surpluses; defined benefit; fiduciary duties South African Actuarial Journal: 2001 1: 1-34
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