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10/14/2004: Post-Employment Benefits, Economics & Accounting: Moral Hazard and Benefit Designs (PDF) (Pension Research Council, The Wharton School of The University of Pennsylvania)
40 pages. Excerpt: This paper uses economic principles to analyze alternative definitions for end-of-period liabilities under post-employment benefit plans; the candidates, using U.S. nomenclature, are the vested benefit obligation (VBO), the accumulated benefit obligation (ABO) and the projected benefit obligation (PBO). In competitive employment markets with rational contracting we are unable to justify projected costing (PBO-based) for typical pay-related defined benefit plans.
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