Both Collective Defined Contribution (CDC) and Collective Individual Defined Contribution (CIDC) schemes place any risks on pension scheme members instead of an external risk-bearer. In CDC schemes, assets are pooled collectively, allowing for risks to be shared between pension scheme members. In Individual DC schemes (IDC), the scheme members bear such risks individually. But CDC’s collective nature leaves little room for individual risk management and the pension assets are allocated to scheme members via rules that are often complex and ambiguous.

Jaar van uitgave:

2018

Publicatie:

Pensions Institute

Auteurs:

Hans van Meerten
Elmar Schmidt

Onderzoeksproject:

Internationaal Pensioenrecht