영세사업장을 위한 퇴직연금 제도의 국제 비교 연구: 정책적 시사점고광수오승현 = An international comparative study on small business retirement pension: Policy Implications

다국어 초록 (Multilingual Abstract)

This study tries to compare small business retirement pension plans internationally and develop some implication to Korea. For this purpose, the cases of the U.S., the U.K., and Hong Kong are analyzed. From the American perspective, small business retirement plan should be easy to understand, simple to introduce, and cost-efficient. The U.K. case implies that cost-efficiency to induce more participants into pension plans is very important. On the other hand, Hong Kong’s MPF shows that small business retirement plans need efficiency of pension structure, fiduciary duty of trustees, stringent regulation and monitoring. From the comparative analysis, we propose the following for the Korean small business retirement plans: ① enhancing investment efficiency and reducing costs through collective management; ② appropriate number of investment alternative for defined contribution plans; ③ need for capital preservation fund; ④ fiduciary duty of trustees; ⑤ free entry into small business retirement plans; ⑥ default investment option; ⑦ allowing for buying annuities without any tax penalty.

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