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  • Pozycja
    Application of deferred annuities in an occupational pension scheme
    (Lodz University of Technology Press, 2021) Gierusz, Anna
    Aim of this paper is to construct a model that would allow to calculate expected benefit amount in a scheme financed by SPDA, and to compare it with an amount that could be achieved in a traditional DC scheme. Second aim is to extend the concept of SPDA scheme to allow for the risk of high annuity prices to be shared between member and employer [...].