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| Corporate Pension Reform in Japan: Big Bang or Big Bust? (PDF) Sarah (Ingmanson) McLellan via Pension Research Council  Aug. 23, 2004 46 pages. Working paper. Excerpt: This paper investigates the events leading up to the passage of defined contribution pension legislation in Japan in June 2001. Expectations ran high that defined contribution (DC) legislation would induce a massive wave of DC plan conversion as Japanese companies began unloading their traditional defined benefit (DB) plans. However, despite the continuing pressures on Japanese companies, such a widescale movement did not occur[.] [WP2004-05] |
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