2023
DOI: 10.15408/inprime.v5i2.32741
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Comparison of the Actuarial Model for A Normal Lumpsum Pension Plan Using Defined-Benefit and Hybrid Models of Company Employees

Ardella Maharani,
I Gusti Putu Purnaba,
Ruhiyat Ruhiyat

Abstract: In this research, we delve into the realm of pension plan programs, essential for securing a robust livelihood post-retirement through the provision of pension benefits to retired employees. Addressing the intricate balance between financial sustainability and risk mitigation, companies are mandated to allocate funds for pension benefits. The hybrid pension plan, a novel amalgamation of defined-benefit (DB) and defined-contribution (DC) features, emerges as a strategic solution to minimize the inherent risks o… Show more

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