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韦莱韬悦(WTW):2024国际养老金计划调研报告(英文版)(39页).pdf

上传人: Y**** 编号:178729 2024-10-24 39页 1.17MB

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1、 2024 WTW.Proprietary and confidential.For WTW and WTW client use only.International Pension Plan Survey 2024March Executive Summary1 2024 WTW.Proprietary and confidential.For WTW and WTW client use only.Market demand16%of surveyed plans were established in the last five years,with banking and finan

2、ce organisations showing significant interest,representing 15%of these setupsExpanded eligibilityEligibility is no longer largely limited to expatriate populations,as there is an increasing trend to include local employees alsoESG considerationsPlan sponsors interest in reviewing fund ranges for ESG

3、 considerations(including DEI audits),is on the rise,with9 out of 11 providers reporting an increase in switching to ESG fundsEmployees savings protection1 in 8 plans are offered to local employees in countries operating in challenging political and economic circumstances with trust-based vehicles p

4、revailing as the preferred method to segregate and protect member assetsSource:International Pension Plan Survey 2024GovernanceThe level of plan governance and oversight continues to be relatively low Objective and coverage2 2024 WTW.Proprietary and confidential.For WTW and WTW client use 3Note:Tota

5、l number of plans:964;Not disclosed:64Source:International Pension Plan Survey 202472%28%Benefits at retirement is the objective of most plans,though over 1 in 4 also report a savings objective 2024 WTW.Proprietary and confidential.For WTW and WTW client use only.Savings Objective272 PlansRetirement

6、 Objective692 PThe majority of plans are set up for expatriates who are not covered by any home country plans4Note:Total number of plans:998;Not disclosed:30*Other includes other employer defined criteria such as all members of a legacy DB arrangement or non-US employees who are transferred to anoth

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根据报告的内容,本文主要概括了2024年国际养老金计划(IPP)和独立储蓄计划(ISP)的调查结果。主要内容包括: 1. 市场需求:过去五年中,有16%的养老金计划成立,其中银行和金融机构表现出显著兴趣,占这些计划的15%。 2. 扩大资格:资格不再主要限于海外员工,越来越多地包括本地员工。 3. ESG考虑:计划赞助商对审查基金范围以考虑ESG(包括DEI审计)的兴趣日益增加,9家中的11家提供商报告称转向ESG基金的增加。 4. 员工储蓄保护:在政治和经济环境具有挑战性的国家,有1/8的计划向本地员工提供,基于信任的车辆作为首选方法来隔离和保护成员资产。 5. 治理:计划治理和监督水平相对较低。 6. 目标和覆盖范围:大多数计划的目标是退休福利,尽管超过1/4的也报告有储蓄目标。 7. 运营结构:基于信托的车辆是最受欢迎的结构,合同基础的计划主要由于建立信托的历史成本以及某些地理区域对信托的普遍反感而设立。 8. 计划设计特点:大多数计划是针对未受任何本国计划覆盖的海外员工的,定义为“所有薪酬”的养老金薪酬定义在增加。 9. 投资选择:大多数IPP/ISP提供外部基金管理人的访问权限,60%的外部基金,27%的内部基金,13%的内外部基金。 10. 治理和提供商能力:只有2/5的计划向治理委员会报告,大多数提供商已经采用了性别中立的计划设计。
哪些行业对国际养老金计划需求最大? 为什么越来越多的计划开始关注ESG? 哪些因素导致计划选择不同的管理结构?
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