Using Pooled Inflation Swaps to Better Match Pension Liabilities
in VBA Journaal door Susanne van DootinghTighter funding and transparency requirements for Dutch pension plans are prompting sponsors to review how they manage and monitor their funds. The new rules slated to take effect next year (2006) under the Financieel Toetsingskader (or FTK) will require plans to mark both assets and liabilities to market and satisfy stringent tests on current and projected funding levels.