Concepedia

Plan Freeze

Plan Freeze is a type of pension plan modification in which an employer halts the accrual of new benefits for employees, thereby preserving existing benefits while preventing the future accumulation of additional benefits under the defined benefit plan.

14

Publications

522

Citations

24

Authors

22

Institutions

Publications per year

2017–2026

3

Variants

Pension Plan Freeze

Parents

Publications

14

Does freezing a defined benefit pension plan affect firm risk?

Helen Choy, James Juichia Lin, Micah S. Officer · Journal of Accounting and Economics · 2013 · 98 citations

, , +14

Cost saving and the freezing of corporate pension plans

Joshua Rauh, Irina Stefanescu, Stephen P. Zeldes · Journal of Public Economics · 2020 · 61 citations

, , +14

Why are Companies Freezing Their Pensions?

Alicia H. Munnell, Mauricio Soto · SSRN Electronic Journal · 2007 · 55 citations · Full text

, , +15

Pension Contributions and Firm Performance: Evidence from Frozen Defined Benefit Plans

Hieu V. Phan, Shantaram P. Hegde · Financial Management · 2012 · 54 citations

, , +17

Why are Healthy Employers Freezing Their Pensions?

Mauricio Soto, Alicia H. Munnell, Francesca Golub-Sass et al. · SSRN Electronic Journal · 2006 · 52 citations · Full text

, , +11

1–5 of 14

Authors

24

  1. JR
    Joshua Rauh

    National Bureau of Economic Research, United States

    4 publications · 98 citations

    4

    h-index

  2. IS
    Irina Stefanescu

    Federal Reserve Board of Governors, United States

    4 publications · 127 citations

    4

    h-index

  3. SP
    Stephen P. Zeldes

    National Bureau of Economic Research, United States

    3 publications · 87 citations

    3

    h-index

  4. AH
    Alicia H. Munnell

    Boston College, United States

    2 publications · 107 citations

    2

    h-index

  5. MS
    Micah S. Officer

    Loyola Marymount University, United States

    2 publications · 110 citations

    2

    h-index

1–5 of 24

Institutions

22

  1. Federal Reserve Board of Governors

    Washington D.C., United States

    5 h-index

    5 publications

    138 citations

  2. Federal Reserve

    Washington D.C., United States

    4 h-index

    4 publications

    77 citations

  3. National Bureau of Economic Research

    Cambridge, United States

    3 h-index

    5 publications

    63 citations

  4. Columbia University

    New York, United States

    3 h-index

    3 publications

    87 citations

  5. Hoover Institution

    Stanford, United States

    3 h-index

    3 publications

    86 citations

  6. Stanford University

    Stanford, United States

    2 h-index

    2 publications

    73 citations

  7. International Monetary Fund

    Washington D.C., United States

    2 h-index

    2 publications

    107 citations

  8. Drexel University

    Philadelphia, United States

    2 h-index

    2 publications

    110 citations

1–8 of 22

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 144 citations

    5

    h-index

  2. Finance and Economics Discussion Series

    FEDS · 1 publications · 12 citations

    1

    h-index

  3. Journal of Financial Economics

    1 publications · 40 citations

    1

    h-index

  4. Journal of Corporate Finance

    1 publications · 35 citations

    1

    h-index

  5. ScholarlyCommons (University of Pennsylvania)

    Repository · 1 publications · 21 citations

    1

    h-index

1–5