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Issue Brief: Assessing the Notional Defined Contribution Pension Model (PDF)
Center for Retirement Research [CRR] at Boston College 
Oct. 31, 2004
8 pages. Excerpt: One alternative [to defined benefit pension plans] that has received a great deal of attention since the early 1980s is the funded defined contribution model of individual accounts. Another alternative emerged in the mid-1990s: the notional defined contribution (NDC) model. It also features individual accounts, but they are financed on a pay-as-you-go basis.
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