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Why do firms terminate their overfunded pension plans?

16 references·16 citing·31 second hopsampled

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References

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1979Why Is There Mandatory Retirement?2,037 cited
1987Breach of Trust in Hostile Takeovers402 cited
1981Taxation and Corporate Pension Policy342 cited
1980The Tax Consequences of Long-Run Pension Policy317 cited
1986An Empirical Investigation of Pension Fund Property Rights.266 cited
1982What are Corporate Pension Liabilities?200 cited
1977The Principles of Corporate Pension Finance192 cited

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Cited by

1988Corporate taxes and defined benefit pension plans82 cited
2009Pension accounting and research: A review80 cited
1996Firms' Choice of Estimation Parameters: Empirical Evidence from SFAS No. 10671 cited
1989An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans65 cited
1996An Empirical Analysis of Factors Associated with Changes in Pension-Plan Interest-Rate Assumptions64 cited
2009Have changes in pension accounting changed pension provision? A review of the evidence41 cited
2010Equity Valuation Effects of the Pension Protection Act of 2006*41 cited
2017Stakeholder Conflicts and Cash Flow Shocks: Evidence from Changes in ERISA Pension Funding Rules37 cited
2001Reversion Taxes, Contingent Benefits, and the Decline in Pension Funding36 cited
2014Corporate Pension Plans35 cited
1991Overfunded defined benefit pension plan settlements without asset reversions34 cited
2005The Impact of Pension Assumptions on Firm Value32 cited
2010Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?31 cited
2003Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK31 cited
1996Differential tax benefits and the pension reversion decision31 cited
2012Business Ties and Information Advantage: Evidence from Mutual Fund Trading31 cited