scholarly journals An Empirical Analysis of Dairy Farm Reinvestment Versus Tax-Deferred Plans for Retirement Income

1984 ◽  
Vol 13 (1) ◽  
pp. 1-6 ◽  
Author(s):  
Loren W. Tauer
Keyword(s):  
Mutual Funds ◽  
Empirical Analysis ◽  
Dairy Farm ◽  
Common Stock ◽  
Retirement Income ◽  
Retirement Plans ◽  
Rates Of Return ◽  
Farm Business

This study empirically compares the retirement values of dairy farm investments to tax-deferred retirement investments that are funded with bank certificates of deposit or common stock. For a successful dairy farm, the results indicate that tax-deferred retirement plans that generate rates of return similar to certificates of deposit or common stock mutual funds are probably not as good an investment as reinvesting farm earnings back into the farm business.

scholarly journals Long-Term Sustainable Investment for Retirement

2021 ◽  
Vol 13 (9) ◽  
pp. 5000
Author(s):  
Iqbal Owadally ◽  
Jean-René Mwizere ◽  
Neema Kalidas ◽  
Kalyanie Murugesu ◽  
Muhammad Kashif
Keyword(s):  
Mutual Funds ◽  
Performance Metrics ◽  
Retirement Income ◽  
Retirement Plans ◽  
Full Account ◽  
Investment Performance ◽  
Management Fees ◽  
Sustainable Investment ◽  
Managed Funds

We consider whether sustainable investment can deliver performance comparable to conventional investment in investors’ long-term retirement plans. On the capital markets, sustainable investment can be achieved through various instruments and strategies, one of them being investment in mutual funds that subscribe to ESG (environmental, social, and governance) principles. First, we compare the investment performance of ESG funds with matched conventional funds over the period 1994–2020, in Europe and the U.S. We find no significant evidence of differing performance (at 5% level) despite using a number of investment performance metrics. Second, we perform a historical backtest to model a UK personal retirement plan from 2000 till 2020, taking full account of investment management fees and transaction costs. We find that investing in an index-tracker fund overlaid with ESG screening delivers a pension which is 10.4% larger than is achieved if the index-tracker fund is used without screening. This is also 20.2% larger than is achieved by investing in a collection of actively managed funds with a sustainable purpose. We conclude that an ESG-screened long-term passive investment approach for retirement plans is likely to be successful in satisfying the twin objectives of a secure retirement income and of sustainability.

Abstract: An Empirical Assessment of Lessee Disclosure Policy

1977 ◽  
Vol 12 (4) ◽  
pp. 655-655
Author(s):  
John S. Hughes ◽  
George S. Oldfield
Keyword(s):  
Empirical Analysis ◽  
Balance Sheet ◽  
Market Value ◽  
Common Stock ◽  
Security Prices ◽  
Risk Class ◽  
Disclosure Policy ◽  
Empirical Assessment ◽  
Valuation Model ◽  
The Empirical Analysis

The purpose of this paper is to provide evidence concerning investor reactions to off-balance sheet disclosures of concancellable leases as reflected in security prices. A valuation model is defined based upon the work of Modigliani and Miller which expresses the market value of the firm's common stock as a function of lease indebtedness. Data for the empirical analysis are obtained from Compustat and SEC form 10 K's. Crosssectional regressions are run by risk class on samples of 620 firms reporting rent expense, 432 firms disclosing lease commitments, and 139 firms reporting present values of so-called “financing” leases.

Required Minimum Distributions

2020 ◽  
Vol 52 (4) ◽  
pp. 127-137
Author(s):  
John G. Kilgour
Keyword(s):  
Life Expectancy ◽  
Internal Revenue Service ◽  
Retirement Income ◽  
Defined Contribution ◽  
Next Generation ◽  
Retirement Plans ◽  
Internal Revenue ◽  
Individual Requirement

Required minimum distributions (RMDs) are an important part of individual requirement accounts and defined-contribution retirement plans including 401(k), 403(b) and 457(b) plans. Such plans are intended to provide retirement income for the account owner and his or her spouse. They are not intended to pass untaxed wealth on to the next generation. RMDs do that by requiring that a portion of the balance in an account is distributed (and taxed) each year beginning by age 70½ (recently extended to age 72). This article examines the origins and extensions of RMDs, how they are calculated and how they work. It then assesses the recently enacted SECURE Act and the proposed updated Internal Revenue Service tables of the life-expectancy factors used to calculate the amount of the annual RMDs.

Retirement Income Programs: The Next Step in the Transition from DB to DC Retirement Plans

2017 ◽  
Vol 4 (3) ◽  
pp. 11-27 ◽  
Author(s):  
Wade D. Pfau ◽  
Joseph A. Tomlinson ◽  
Steve Vernon
Keyword(s):  
Retirement Income ◽  
Retirement Plans

scholarly journals Gendering the Pension Promise in Canada: Risk, Financial Markets and Neoliberalism

2001 ◽  
Vol 10 (1) ◽  
pp. 83-103 ◽  
Author(s):  
Mary Condon
Keyword(s):  
Financial Markets ◽  
Mutual Funds ◽  
Case Studies ◽  
Pension Plan ◽  
Retirement Income ◽  
Legal Norms ◽  
Recent Developments ◽  
Legislative Changes

This article argues that retirement income provision in Canada is built on gendered assumptions, which produce material disadvantage for women. These inequalities are being exacerbated by current neoliberal trends towards the 'marketization' and individualization of pension provision, supported by tax, securities and corporate legal norms. The argument is developed using recent legislative changes to the operation of the Canada Pension Plan and recent developments in the regulation of mutual funds in Ontario as case studies. The article concludes by sketching out some possible points of departure for feminist interventions in pension privatization debates.

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