OPTIMIZING DEFINED BENEFIT PENSION PLAN FUNDING: COMBINING ENTRY AGE NORMAL METHOD AND SINGLE SALARY APPROACH
The sustainability of defined benefit pension plans relies heavily on effective funding strategies. This study aims to develop an optimized funding strategy for Defined Benefit Pension Plans by integrating the Entry Age Normal (EAN) method with the Single Salary Approach (SSA). The Entry Age Normal...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Pattimura
2025-07-01
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| Series: | Barekeng |
| Subjects: | |
| Online Access: | https://ojs3.unpatti.ac.id/index.php/barekeng/article/view/15446 |
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