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How Efficient Are Retirement Programs in Delivering Dollars to Retirees? (PDF)
American Academy of Actuaries 
Sept. 7, 2007
3 pages. Excerpt: It is often stated but rarely demonstrated that a defined benefit plan is 'more efficient' than a defined contribution plan at delivering benefits to retirees. A client recently challenged us to quantify that 'efficiency.' What follows is a look at our response to that challenge and an expansion to several alternative design approaches.
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