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| RRC Conference Paper: Political Risk versus Market Risk in Social Security (PDF) Center for Retirement Research at Boston College  Aug. 23, 2005 21 pages. Excerpt: [The authors] argue that the characterization of traditional Social Security as a defined benefit retirement program is inappropriate. An essential element of defined benefit pension programs is that the participants do not bear the funding risk. That is, if the fund becomes underfunded ..., the funding inadequacy is not borne by the participants, but by the employer or an insurance entity. The risks are transferred from the participants to others,[.] |
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