Management of Key Pension Plan Risks from the User Aspects
Upravljanje ključnim rizicima penzijskih planova sa aspekta njihovih korisnika
Abstract
The pension system is an important form of protection of individuals, i.e. of their ensuring for a period of living after retirement, when they are no longer able for working engagement. On the other hand, as a form of long-term insurance, this system presents a strong investment incentive for each economy. Pension plans are an important element of the pension system. There are defined benefit plans, defined contribution plans and hybrid plans, which represent a combination of the two previously mentioned plans. The aim of the work is to define the key risks for each of these types of pension plans in order to determine their advantages and disadvantages, from the aspect of their potential users, on the basis of their comparative analysis.
Apstrakt
Sistem penzijskog osiguranja je važan oblik zaštite pojedinaca, odnosno njihovog obezbeđenja za period življenja nakon penzionisanja, kada oni više nisu mogućnosti da se radno angažuju. Sa druge strane, kao oblik dugoročnog osi-guranja, ovaj sistem predstavlja snažan investicioni podsticaj za svaku ekonomiju. Planovi penzijskog osiguranja su značajan element sistema penzijskog osiguranja. Postoje planovi sa definisanim penzijskim nadoknadama (penzijama), planovi sa definisanim doprinosima, i hibridni planovi koji predstavljaju kombinaciju dva prethodno navedena plana. Cilj rada je definisanje ključnih rizika za svaku od navedenih vrsta penzijskih planova, kako bi se na osnovu komparativne analize utvrdile njihove prednosti, odnosno nedostaci, sa aspekta njihovih potencijalnih korisnika.
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