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    Title: 美國企業年金制度之研究
    A study of American corporate pension systems
    Authors: 謝政霖
    Contributors: 張其恆
    謝政霖
    Keywords: 退休
    企業年金
    美國
    retirement
    ERISA
    U.S.A.
    enterprise
    pension
    Date: 2009
    Issue Date: 2010-12-08 02:01:35 (UTC+8)
    Abstract: 退休制度在人類壽命因醫療科技的發展而延長的現今漸形重要,退休制度若未能妥善保障老年生活,勢必會造成整體的社會問題。除了政府為主的社會安全制度,尚有以企業建立的退休金制度,而我國企業退休金制度主要為勞工退休金條例規範,即勞退新制。而勞退休自立法以來便爭論不斷,是必有所不完整之處。
      我國對於企業年金制度之研究多以法律或風險管理之角度切入,而本研究欲以法社會學之角度研究美國企業年金制度以試圖了解企業年金制度之發展與運作。
      本研究採用文獻分析法與比較研究法兩種方式,蒐集、整理並分析美國企業退休金制度之原始資料,以敘述性、回顧性之方式作一歸納探討。並在文末以我國制度之立法契機、基礎法令、解決方式、適用對象、保障範圍以及勞資政三方角色作比較,以探討兩國之間的差異。
      本研究認為美國與我國企業退休金根本的差異在於自願性與強制性,也因此形成後續制度之間的差異。美國自願性的退休金制度在歷經歷史的檢驗下,最後以既得權的賦與、禁止歧視規定、信託責任、計畫終止保險等方式來解決其原本之缺陷。然我國對於勞工退休金條例的改革聲浪就某種角度來說也是因為強制提撥而形成。進而本研究於文末所提出之兩個建議改革方向便是1.傾向私人年金化2.傾向社會保險化。試圖能解決目前國內學者對於政府侵害人民財產權以及以基金管理作為政治操弄手段之疑慮。
    Reference: 中文文獻
    1. 王麗容,1993,企業福利的雙元性格和其組織性功能,社會科學論叢41,臺
    大法學院印行。
    2. 王靜怡,2002,美國勞工退休經濟保障制度之發展探析,社區發展季刊,第
    八十九期
    3. 余雪明,2001,比較退休基金法,元照出版有限公司,台北。
    4. 林炫秋,2000,臺灣、德國與美國企業退休給付法制之比較研究,政治大學
    法律研究所博士論文。
    5. 邱駿彥,2006,勞工退休金條例釋義─以個人帳戶為中心─,收錄於台灣勞動法學會學報第五期六月
    6. 黃越欽,2002,勞動法新論,翰蘆圖書出版有限公司,修訂二版,台北。
    7. William B. Gould IV著,焦興鎧譯,1996,美國勞工法入門,臺北市 : 編譯館。
    8. 葉至誠,2003,職業年金,揚智文化事業股份有限公司。
    9. 鄭清風,1993,美國老年殘廢遺屬保險制度之概況,勞工之友,516期,12
    月。
    10. 蕭麗卿,1991,一九八七年美國社會安全制度的財務問題與解決方法,社會
    福利,二十七期。
    英文文獻
    1. Allen, Everett et al. ,1992 ,Pension Planning-Pensions, Profit Sharing and Other Deferred Compensation Plans, Irwin: Illinois, Homewood.
    2. Alain Enthoven & Richard Kronick, 1989, A Consumer-Choice Health Plan for the 1990s, 320 New England J. of Medicine 29, 30.
    3. Bruce D. Pingree, 1986, Current Issues in Termination and Modification of Welfare Plans, 14 Tax Management Compensation Planning J. 311, 312.
    4. Bruce D. Pingree, 1993, Confronting Retiree Health Benefits Cost: Current Litigation Trends, 11 Tax Management Compensation Planning J. 107, 108.
    5. Clark and McDermed, 1990, The Choice of Pension Plans in a Changing Regulatory Environment.
    6. Carol A. Noer, 1992, Accounting for Postretirement Health Care Benefits: The Implementation and Ramifications of FAS 106, 20 Tax Management Compensation Planning J. 87,88.
    7. D.M.Mcgill, K.N.Brown, J.J.Haley and S.J.Schieber,1994, Fundamentals of Private Pensions.
    8. Dan M, McGill and Donald S. Grubbs, Jr. ,1989, Fundamentals of Private Pensions,Pension Research Council 6th ed.
    9. Douglas A. Wolf & Frank Levy, Pension Coverage, 1984, Pension Vesting, and the Distribution of Job Tenures, Retirement and Economic Behavior, Brookings Institution
    10. Federal Reinsurance of Private Pension Plans: Hearings on S. 1575 Before the Comm. ,1966 On Finance, 89th Cong., 2nd Sess.
    11. Gary, R.T. and Joan, C.S. , 1990,Social Security: Hard Choices ahead. Nation’s Business cover story.
    12. Gordon, Michael S. , 1984, "Overview: Why ERISA was Enacted?" in U.S. Senate Committee on Aging, An Information Paper on The Employee Retirement Income Security Act of 1974: The First Decade, 98th Cong., 2nd sess., Committee Print.
    13. General Accountung Office, 1990, Employee Benefits: Extent of Companies’ Retiree Health Coverage 4.
    14. Gary B. Lawson & Roberta Casper Watson, Forfeiture-for-Cause, 1982, “Bad Boy” Clauses: Is There Any Life Left After ERISA?,60 Taxes 827
    15. Gordon L. Clark, 1993, Pensions and Corporate Restructuring in American Industry: A Crisis of Regulation.
    16. Harry E. Davis & Arnold Strasser ,1970, Private Pension Plans: 1960 to 1969-An Overview, 93 Monthly Labor Rev. 45.
    17. Handbook of Pension Statistics: 1985, R. Ippolito & W. Kolodrubetz, eds., 1986.
    18. John H. Langbein and Bruce A. Wolk,2000, Pension and Employee Benefit Law
    19. John H. Langbein,1988, The Twentieth-Century Revolution in Family Wealth Transmission and Future of the Probate Bar, 14 Probate Lawyer 1
    20. James F. Fries and Lawrence M. Crapo,1986,The Elimination of Premature Disease, in Wellness and Health Promotion for the Elderly 19
    21. John R. Woods,1993, Pension Vesting and Preretirement Lump Sums Among Full-Time Private Sector Employees,56 Social Security Bull..
    22. Jeremy Bulow, 1985, The Termination of Overfunded Pension Plans, in Overfunded Pension Plans, Joint Hearing before the House Select Comm. On Aging and the Subcomm. On Labor-Management Relations of the Comm. On Education and Labor. 99th Cong., 1st Sess. 256.
    23. Jeremy I. Bulow, 1982, The Effect of Inflation on the Private Pension System, in Inflation: Causes and Effects 123, 135 , R. Hall, ed., Nat’l Bureau of Economic Research.
    24. Michael G. Kushner. , 1997 , ERISA, the Law and the Code.
    25. M.S.Sirkin., 1994, The 20 Year History of ERISA, 68 ST John’s L.Rev(Symposium).
    26. Mary F. Radford, 1990, Implied Exceptions to the ERISA Prohibitions Against the Forfeiture and Alienation of Retirement Plan Interests
    27. Perritt,1990, Employee benefits Claims Law and Practice
    28. Peter J. Wiedenbeck and Russell K. Osgood, 1996, Cases and Materials on Employee Benefits.
    29. Proposed FASB Standard to Have “Awesome” Effect, Symposium Told, 16 BNA Pension Reporter 884, 1989
    30. Richard A. Ippolito, 1986, Pensions, Economics and Public policy25.
    31. Russell Osgood, 1979, Qualified Pension and Profit-Sharing Plan Vesting: Revolution Not Reform, 59 Boston U.L.Rev. 452 n.2.
    32. Rethinking Yard-Man:A Return to Fundamental Contract Principles in Retiree Benefits Litigation, 1988, 37 Emory L.J. 1033, 1073.
    33. Stephen R. Miller, Michael S. Melbinger & Nicholas Giampietro, 1986, Postretirement Medical Benefits Plans: Compliance 193, 193-94.
    34. Steven A. Sass,1997, The Promise of private pensions, the first hundred years.
    35. Thomas Espenshade and Tracy Ann Goodis, Demographic Trends Ahaping the American Family and Workforce,1987, in America in Transition: Benefits for the Future 5,Employee Benefit Research Institute
    36. William C. Greenough and Francis P. King,1976, Pension Plans and Public Policy.
    37. Willber H. Boies & Nancy G. Ross, 1993-1994, The Struggle over Retiree Medical Benefits, 19 Employee Relations L.J. 169.
    Description: 碩士
    國立政治大學
    勞工研究所
    96262005
    98
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0962620051
    Data Type: thesis
    Appears in Collections:[勞工研究所] 學位論文

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