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Annuity Pricing in Public Pension Plans: Importance of Interest Rates
National Bureau of Economic Research [NBER] Link to more items from this source
Dec. 10, 2018
"This study examines the distribution options of 85 large public retirement plans covering general state employees, teachers, and local government employees.... [I]nterest rates used to price annuities vary considerably across the plans. As a result, retirees with the same monthly benefit if a single life benefit is chosen will have substantially different monthly benefits if they select the joint and survivor annuity offered by their retirement plan."

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