JP2002024556A - Simulation system for transfer to defined contribution person plan or the like - Google Patents

Abstract

PROBLEM TO BE SOLVED: To quantitatively indicate change on accounting attendant on transfer to a defined contribution person plan or the like. SOLUTION: At the time of the transfer of the whole or part of retirement lump-sum payment to a defined contribution person plan and/or a cash balance plan, a premium, a retirement payment debt, costs, and drain of funds or the like after the transfer is calculated by using a computer. In this case, a transfer rate is set, and the calculation is operated for each item according to the transfer rate.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a simulation system for easily and accurately simulating a transition to a new corporate pension system.

[0002]

2. Description of the Related Art Japanese companies employ a corporate retirement pension and a welfare pension fund as corporate pensions, and a retirement lump-sum system in individual companies.
The retirement benefit accounting has changed from the fiscal year beginning April 2000. For the above lump-sum retirement benefits and corporate pensions, the liability based on the retirement benefit obligations that the company will bear in the future is stated on the balance sheet. It became mandatory.

[0003] When accounting standards are changed, it is expected that the retirement lump-sum payment and pension funding that have been performed until now will be insufficiently prepared and corporate finances will deteriorate. The introduction of an external defined contribution pension system (Japanese version 401k) is now planned. Defined contribution pensions are paid by members such as employees and companies on a regular basis, and the amount of the pension benefits is determined within the sum of the paid-up and investment income. Institutionalization of this defined contribution pension is desired from the viewpoint of adapting to the declining birthrate and aging of Japanese society and the mobility of employment in the future.

On the other hand, a cash balance plan is expected to be introduced for the same reason as a defined contribution pension. The cash balance plan is to set a virtual personal account for each employee like a defined contribution plan,
This is a defined benefit plan in which a company pays contributions and guarantees a certain return on asset management for a single year. The yield is reviewed annually, freeing companies from future interest rate risk. In short, the cash balance plan is a defined benefit plan with the characteristics of defined contribution.

[0005]

However, there is no standardized method for quantitatively indicating the effect on corporate accounting when introducing a new system called a defined contribution pension or a cash balance plan. In other words, it is a standard to determine the amount of contributions such as defined contribution pensions, or the degree of reduction in retirement benefit obligations, degree of cost reduction, and how cash out (cash outflow) will change with the introduction. There is no attempt to grasp quantitatively using a simple method. For this reason, the current situation of many companies is that they have not been able to determine specific guidelines for the introduction of the new system or have postponed the study.

[0006] The present invention has been made in view of the above points, and it is an object of the present invention to easily predict the quantitative effect of introducing a new system such as a defined contribution pension.

[0007]

In order to solve the above-mentioned problems, the present invention focuses on lump-sum retirement allowances that can be disposed of relatively freely by each company, and replaces all or a part of the lump-sum retirement allowance.
Established a simulation method for transitioning to defined contribution pension and / or cash balance plans. That is, in the present invention, a transfer ratio of a retirement lump-sum payment to be transferred is set, and the defined contribution pension and / or cash balance plan contribution after the transfer are calculated using the transfer ratio and a given retirement benefit model. did.

Further, in the present invention, a transition ratio is set, and retirement benefit obligation, cost, outflow of funds, and the like are calculated in accordance with the transition ratio. The effects of the introduction of the new system can be understood quantitatively by observing these changes at the time of transition and after that.

[0009]

FIG. 1 shows an embodiment of a simulation system according to the present invention. The hardware of this system comprises a central processing unit (CPU) 1, an input device 2, an output device 3, and a storage device 4, and , An information processing device such as a personal computer can be used. The storage device 4 stores a computer program for controlling the operation of the present system, data necessary for the present system, a result of an operation using the data, and the like. 2 and 3 show a data input screen 2 in which data obtained from the target company is input in each column of the input screen 2. The software for operating this system can be created using commercially available application software (spreadsheet software or the like).

Hereinafter, the operation of the present system will be described in (1)
Calculation of contributions and benefits, (2) calculation of retirement benefit obligations,
The description will be made in the order of (3) calculation of the cost associated with the transition, and (4) calculation of the cash outflow (cash out).

(1) Calculation of contributions and benefits First, a method of calculating contributions and benefits in the case of transition to a defined contribution pension or the like will be described with reference to the flowchart of FIG. First, on the input screen 2, an embodiment of a retirement lump sum (appropriately referred to simply as "lump sum") and a corporate pension (appropriately referred to as "pension") is selected (step 1). Specifically, the embodiment is input in the column 19 of the input screen 2. In the embodiment, as shown in FIG. 5, a horizontal split type (A) that is paid at a fixed rate from a retirement lump sum and a corporate pension, a retirement type (B) that is also paid from a corporate pension only at retirement age, and a fixed age ( For example, a vertically divided type (C) in which a company pension is paid when the employee is 50 years old or older or a certain number of years of service or longer is known. However, the categorization of the embodiment is not particularly limited to the above, and may be categorized by another method. Also,
The type of lump sum retirement and corporate pension is not limited to the type, and a type of lump sum retirement only may be provided. next,
As shown in an input screen 2 of FIG. 2, a model salary, a model retirement amount, and other data are input (step 102).

A retirement lump sum (transition lump sum) to be transferred to a defined contribution pension or the like according to the above embodiment is calculated by the following equation (step 103). -In the case of horizontal split type Lump-sum to be transferred = retirement retirement allowance model benefit (input value in column 30a of input screen 2)-retirement age corporate pension share model benefit (column 30b)-Retirement type and vertical split type Case Lump-sum to be transferred = Retirement allowance model retirement benefits (Box 30)
a)-(1-Percentage of corporate pension out of benefits (Column 20))

Next, a premium and a model payment amount are calculated for each transition pattern (step 104). As shown in FIG. 6, the transfer pattern is a pattern 1 in which the transferable lump sum is transferred to a defined contribution pension, a pattern 2 in which the transferable lump sum is transferred to a defined contribution pension and cash balance plan, a transferable lump sum. There is a pattern 3 in which the portion is shifted to the cash balance plan, and the premium and the model benefits are calculated for each of these patterns. Finally,
Output the calculation result for each pattern (Step 10
5). FIGS. 7, 8, and 9 are diagrams showing examples of calculating the post-migration contribution and the payment amount in the case of patterns 1, 2, and 3, respectively.

Next, the calculation method of the contribution and the model payment amount in step 104 will be described in detail for each pattern.

(Pattern 1) In Pattern 1, in order to make maximum use of the contribution limit of the defined contribution (described later), the contribution is fixed regardless of the salary. In other words, the monthly premium X is paid every month from the age of joining the company (column 30c) to the retirement age (column 30d) at a yield of Y% (column 13), and the X is set to match the lump-sum payment for retirement age. I do. More specifically, a reserve amount Z is calculated for each age when a contribution of 1 yen is paid every month from the age of joining to the retirement age with a yield of Y% per year (commissioning age + 1 = one year of service). Then, using the reserve amount Zr at the retirement age, the unpaid premium Xa is obtained by the following equation. Xa = Lump-sum payment for retirement age / Zr

According to the bill, the contribution of the defined contribution pension is expected to have a legal upper limit of 18,000 yen per month if the company has a corporate pension. In the case, it is 36,000 yen per month. Therefore, when the unpaid premium Xa exceeds the upper limit, the upper limit is used as the premium, and the portion that cannot be transferred is retained as a retirement lump sum. That is,
The adjusted premium Xb is set by the following equation. Adjusted contribution Xb = min (Pre-adjustment contribution Xa, upper limit amount) Finally, the model payment amount is calculated for each years of service by the following equation. Model benefits by years of service = Reserves by years of service Z x Adjusted premium Xb

(Pattern 2) In pattern 2, the premium is set so as to be proportional to the salary. As a result, a retirement curve (linked to long-term service) that is linked to salary is realized. In Pattern 2, the amount of contribution and benefit of defined contribution pension,
Calculate the cash balance / benefit amount of the cash balance plan.

○ Contributions / benefits of defined contribution pensions W% of model salary is accumulated every month from the age of joining the company to retirement age with a yield of Y% per year, and W% is set so as to match the lump-sum payment for transition to retirement age. . Specifically, the funding amount Z when the model salary is paid every month from the age of joining the company to the retirement age at a yield of Y% per year is calculated for each of the years of service. Then, using the reserve amount Zp at the retirement age, the DC adjustment advance rate Wa is calculated by the following equation (DC = confirmed contribution pension). Wa = Lump-sum payment for retirement age / Zp Next, the upper limit rate / upper limit / retirement model salary (column 30e) is calculated so that the premium does not exceed the upper limit, and the adjusted pay rate Wb is calculated by the following equation. Set. Adjusted pay rate Wb = min (DC adjusted pay rate Wa, D
C upper limit contribution rate). Finally, the following formula is used to calculate the model benefits for each year of service. Model benefits by years of DC service = Z by DC years of service
Adjusted pay ratio Wb

The cash balance plan payout / benefit amount The CB payout ratio is determined by the following equation (CB = cash balance plan). CB pay ratio = max (DC adjusted pay ratio-DC upper limit pay ratio, 0) In other words, if all the transferable lump sums cannot be transferred to the defined contribution pension due to the upper limit of the defined contribution pension, the portion that cannot be transferred is cash balanced. The CB pay ratio is set so as to shift to the plan. Finally, the following formula is used to calculate the model benefits for each year of service. Model Benefits by CB Length of Service = DC by years of service Z x CB
Contribution rate

Note that, in the defined contribution portion, the DC adjustment rate <
When the DC upper limit is reached, the cash balance plan becomes 0, and the transition state is the same as in the case of the pattern 1 (full contribution, no cash balance plan). Therefore, in such a case, the ratio of transition to defined contribution pensions can be set arbitrarily. Of course, the transfer ratio may be set irrespective of the upper limit of the DC contribution.

Arbitrary Setting of Transfer Rate to Defined Contribution Pension In Pattern 2, the rate at which the transferable lump sum is transferred to defined contribution can be set arbitrarily. In that case,
The column 17 of the input screen 2 is set to “ON”, and an arbitrary ratio is entered in the column 18. At this time, the method of calculating the contributions and benefits of the defined contribution and the cash balance plan is basically the same as above, but differs in that the pre-DC adjustment contribution rate Wa is obtained by the following equation. Wa = transitional lump sum for retirement age x transfer ratio of defined contribution pension / Zp

(Pattern 3) As in Pattern 2, the premium is set so as to be proportional to the salary. That is, W% of the model salary is accumulated every month from the age of joining the company to the retirement age with a yield of Y% per year, and W% is set so as to coincide with the retirement allowance for transition to retirement age. The specific method is the same as that of the pattern 2. Using the above-mentioned contribution rate W, the contribution and the model payment amount according to the length of service are calculated.

FIGS. 7 to 9 show examples of premiums / benefits calculated for each pattern. In FIG. 7 (A), assumed yields, premiums (rates), a transfer ratio from the transferable lump sum,
(B) shows model benefits and monthly contributions, (C) shows model retirement payments by years of service, and (D) shows changes in premiums by years of service. In the case of FIG. 7, all of the lump-sum payments were transferred to defined contributions. That is,
Since the premium is below the upper limit, the entire amount can be transferred. Therefore, the transfer ratio of the retirement lump sum is 100%. In the case of FIG. 8, the contribution rate of the defined contribution pension is 4.9%, and the contribution amount is below the upper limit. In this case, the transfer ratio from the transferable lump sum to the defined contribution is 69%, and the remaining 31% is transferred to the cash balance plan. In the case of FIG. 9, all of the lump-sum to be transferred was transferred to the cash balance plan. As is clear from the figures, according to the present system, it is possible to clearly grasp the amount of the premium, the model retirement allowance, and its secular change when the system is shifted to the defined contribution pension / cash balance plan.

Before explaining the "calculation of retirement benefit obligation" in the next section, the "transition ratio" used in the following sections will be described. The “transition ratio” is the ratio of transition from the current value to the value of the new plan for the retirement benefit obligation, cost, and outflow of funds to be calculated. Although the present invention does not limit the method of setting the “transition ratio” at all, in the following embodiments, the transition ratio is set for each item.
That is, the transition ratio is set on a retirement benefit basis, a retirement benefit obligation (PBO) basis, a service cost basis, and a required payment amount basis, whereby a highly accurate simulation can be performed.

The relocation rate based on retirement benefits (hereinafter referred to as
This indicates the ratio of retirement benefits transferred to defined contribution / cash balance plan benefits, and is calculated for each pattern based on the formula shown in FIG. 10 (common to each embodiment). Figure 1
In each formula of 0, S = retirement model benefit (column 35)
Of these, the transferable lump sum, Sdc = the amount transferred to the defined contribution pension, and Scb = the amount transferred to the cash balance plan. The “non-transferable lump sum” means the proportion of the portion that cannot be transferred to the defined contribution pension due to the upper limit of the contribution.

In the pattern 2, the transfer ratio is the sum of the defined contribution and the cash balance. In addition, (1−transfer rate) is a lump sum or a lump sum retention rate that cannot be transferred. That is, the sum of the transfer ratio and the non-transferable lump sum is “1”. This is the same for the following transition ratios.

Transition ratio based on retirement benefit obligation (PBO) (hereinafter referred to as "transition ratio") The ratio of the portion excluded from PBO due to the transition to defined contribution pensions. In the case of horizontal split type, use the transfer ratio. In the case of the retirement type and the vertically split type, the calculation is performed based on the formula shown in FIG. In each of the equations in FIG. 11, A = total of the lump sum portion of the PBO (column 39), B = total of the pension portion of the PBO (sum of columns 37 and 38), α = the corporate pension of the benefit amount The occupying ratio (column 20) (α <1).

The mathematical expression of pattern 1 in FIG. 11 will be described by taking a retirement type as an example. FIG. 12 is a diagram showing the relationship between the retirement type of service (age) and the amount of benefit, wherein the corporate pension paid at the retirement age corresponds to B, and the other lump-sum retirement portion corresponds to A. The transferable part of A is (A
+ B) × (1−α), and what is actually shifted is the portion further multiplied by Sdc / S (the hatched portion in FIG. 12).
Therefore, the equation (1) in FIG. 11 indicates the ratio of the migrated PBO to A (the lump sum PBO). Therefore, the ratio of lump-sum money not transferred (lump-sum payment ratio) = 1
-Equation (1) is obtained. The same applies to the transfer ratio described below. Hereinafter, the transfer ratios of the patterns 2 and 3 are calculated based on the same concept.

Shift rate based on service cost (hereinafter referred to as “shift rate”) The service cost means an increase in the PBO in the current term, so the transfer cost can be calculated in the same manner as the transfer cost. That is, in the case of the horizontal split type, the transition rate based on the retirement benefit base is used, and in the case of the retirement type and the vertical split type, it is calculated based on the formula shown in FIG. In each of the formulas in FIG. 13, C = lump sum service cost (column 43), D = pension service cost (column 42), α = percentage of the benefit amount occupied by the corporate pension (column 20) (α <1 ).

The transfer ratio based on the amount of payment required (hereinafter referred to as "transfer ratio") In the case of the horizontal split type and the retirement type, the transfer ratio is used, and in the case of the vertical split type, the transfer ratio is used. In short, an appropriate value corresponding to each characteristic is used according to the embodiment of the corporate pension.

(2) Calculation of Retirement Benefit Obligation Next, a method of calculating the retirement benefit obligation (PBO) will be described with reference to the flowchart of FIG. 14. First, an embodiment is selected (step 201), and necessary data is obtained. Input (step 202). The data shown in the input screen 2, that is, the calculation premise data 11 to 18, the qualifying pension (corporate pension) implementation status data 19 to 29, the model salary / model retirement amount data 30, and the accounting information data 31 to 46 are input. The feature of this system is that simulation can be performed by inputting a small amount of data as described above. Next, according to the embodiment, the transfer ratio is calculated by the above-described formula (Step 203), and one year later (at the time of the scheduled transfer, for example, H13.4.1) using the input data (for example, as of H12.3.31). The PBO, cost, and outflow of funds in the current system are calculated (step 204), and the PBO, cost, and outflow of funds after shifting to the defined contribution pension / cash balance plan are obtained for each pattern (step 205). Then 10
Changes in annual PBO, cost, and fund outflow are calculated (step 206), and the respective calculation results are output (step 207).

The method of calculating the PBO is as follows. Current PBO = H12.3.31 PBO (sum of columns 37, 38, and 39) + H12 service cost + H12 interest cost (PBO x discount rate)-H12 benefit (sum of columns 44 and 45) H12 service cost = H12. 3.31 Fixed at service cost (column 42,
(Sum of 43) H12 fiscal benefit = fixed at H12.3.31 benefit (sum of columns 44 and 45)

PBO of patterns 1 to 3 = Primary deposit PBO + Pension PBO + CB · PBO Temporary deposit PBO = Temporary deposit PBO (column 39) ×
(1- transition ratio) Pension PBO = H12.3.31 Pension PBO (sum of columns 37 and 38) CB / PBO = lump sum required payment (column 36) x transition ratio

The future prediction calculation of PBO is based on the following equation. Calculation is performed for patterns 1 to 3. Next term PBO = Current PBO + Current service cost + Current service cost-Current benefit Service cost = Fixed at first service cost Current service cost = Current PBO x Discount rate (Interest cost of CB portion = Current service PBO x CB guaranteed interest rate (column 14) Benefit for the current year = Fixed amount for the first year The following are the patterns 1 to 3: Benefit for the current period = Benefit for the appropriate year (Column 44) + Lump-sum payment (Column 45) x
(1-Transition rate) (“Appropriate age” = Eligible pension and other corporate pensions)

The results of the above calculations are output as a graph or a table. FIG. 15 shows the PBO compression amount (new PBO-current PBO) for each pattern at the time of transition (H13.4.1 in the above example).
BO), whereby the effect of PBO compression by introducing a defined contribution pension or the like can be quantitatively grasped, and the compression effect for each pattern can be compared. As is clear from FIG. 15, the compression effect of the pattern 1 is the largest, and the compression amount is smaller in the order of the pattern 2 and the pattern 3. FIG. 16 shows the future forecast (bar graph) of each pattern for the next 10 years of PBO, and the value of PBO plus the unrecovered compression amount (when the compression amount is evenly reversed in 7 years) for each 10 year pattern. The change (line graph) is shown.

(3) Calculation of cost after transfer The method of calculating the cost is as follows. Current cost = service cost (columns 42 and 43) + interest cost (PB
O x discount rate) + Amortization of change variance-Expected profit Change variance = Retirement benefit obligation (Columns 37-38)-Plan assets (Column 40)-Provision for retirement benefits (Column 41) Amortization of change variance = Change variance / amortization period (column 35) Expected return = pension assets (column 40) x expected return on investment (column 3)
4)

Pattern 1 cost = retirement benefit cost + DC contribution + transitional partial funding cost Retirement benefit cost = service cost + interest cost + amortized difference at change-expected profit-reversal of PBO reduction amount-service cost = pension service Expense (column 42) + lump-sum service cost (column 43) x (1-transition ratio)-Reversal of PBO reduction amount = PBO reduction amount / years of reversal DC contribution = contribution calculated above x 12 x number of people (column 11) Transfer partial reserve cost = Lump sum required payment (column 36) x transfer ratio / year of transfer (column 16)

Pattern 2 cost = retirement benefit cost + DC contribution + transitional partial reserve cost Retirement benefit cost = service cost + interest cost + amortization of difference at change-expected profit-reversal of PBO reduction amount-service cost = pension service Expense (column 42) + CB credit × (1+
CB guaranteed interest rate (column 14)) + lump sum service cost (column 43) x (1
−Transfer rate) DC payroll = Total salary × DC payout rate × 12 CB payroll = Total payroll × CB payout rate × 12 Transitional partial reserve cost = Payment required lump sum (column 36) × Transition rate / year of transfer

Expense of pattern 3 = retirement benefit cost = service cost + interest cost + amortization of difference at change-expected revenue-reversal of PBO reduction amount service cost = pension service cost (column 42) + CB premium x (1+ CB guaranteed interest rate (column 14)) + lump sum service cost (column 43) x (1-transition rate) CB pay = total salary x CB pay rate x 12

FIGS. 17 and 18 show the cost and the amount of cost reduction (new cost-current cost) for each pattern, whereby the amount of cost reduction can be grasped quantitatively and the compression for each pattern can be obtained. The effects can be compared.
As is clear from the figure, the compression effect of the pattern 1 is the largest, and the compression amount decreases in the order of the pattern 2 and the pattern 3. FIG. 19 shows a 10-year future forecast (bar graph) and current costs (line graph) for each cost pattern, so that changes in costs after migration can be compared over time. In addition, since the amortization period of the difference at the time of the change in accounting standard is set to 5 years, the cost amount is further reduced from 2005 after the amortization.

4. Calculation of cash outflow (cash out) Cash outflow is calculated by the following formula for each pattern. Cash outflow = normal-year normal premium (column 22) + lump sum partial benefit + DC premium + transitional partial reserve cost + CB premium + PSL · P
(Past service obligation) Lump sum partial benefit amount = Current lump sum partial benefit amount x (1-transition ratio) (The calculation method of PSL / P will be described later.)

The outflow of funds including tax is obtained for each pattern as follows. Cash outflow T = Cash outflow + Tax Tax = (Provision for retirement benefits + Reversal of tax-free retirement allowance) x Effective tax rate-Provision for retirement benefits = Retirement benefit cost-Retirement benefit-CB
Contribution-PSL / P-Lump sum partial benefit ・ Reversal of allowance for tax-free retirement allowance = Amount required for transitional portion for personal convenience × 30% ÷ Transition years = Amount required for untransferred portion (column 36) × Transition rate × 30 % ÷
Number of transition years Transition ratio = Transition ratio (for retirement type) = Transition ratio (for horizontal split type and vertical split type) Effective tax rate = input value (column 46) Retirement benefit reserve = above-mentioned end retirement benefit provision + retirement benefit Provision of reserves As described above, by adding taxes, it is possible to obtain a more realistic outflow of funds. Further, by calculating the tax amount based on (provision for retirement benefit allowance + reversal of allowance for tax-free retirement salary), an approximate value can be easily obtained.

The PSL · P is determined by the PSL (Past Service Debt) as follows, and using the determined PSL by the declining-balance method or the straight-line method based on eligibility criteria and the like. PSL = policy reserve (appropriate year + CB)-pension assets Policy reserve (appropriate year) = previous term policy reserve (appropriate year) × (1 +
(Calculated interest rate) + Optimum normal contribution-Optimum benefit amount ・ First year policy reserve = input value (columns 24 and 25) ・ Calculated interest rate = input value (column 21) Policy reserve (CB) = previous term policy reserve ( CB) × (1+
(CB guaranteed interest rate) + CB contribution-CB benefit amount ・ Assumed first year liability reserve = CB / PBO in first year = Lump sum required payment (column 36) × transition ratio ・ CB guaranteed interest rate = input value (column 14) Pension assets (Next term) = current plan assets + current-year normal contribution +
Current term CB contribution + current term PSL / P-current term benefit + expected investment income ・ Current term appropriate normal pay = First year correct year normal pay fixed ・ Current CB pay = First year CB pay fixed ・ Current benefit = First year appropriate Annual benefits + CB benefits for the first year = Optimum benefits for the first year + Partial benefits for lump-sum payment × CB transfer ratio ・ Expected investment income = Current plan assets × Expected investment return (Box 3)
4)

FIG. 20 shows the future forecast (bar graph) for each pattern of the outflow of funds for the next 10 years, and the outflow of funds (the line graph) under the current system. According to Fig. 19, the cost will be reduced from the current level by the transition to the new system.
According to the report, the outflow of funds will increase for the time being. FIG. 21 shows the transition of the outflow of funds including tax payment, and it can be seen that the outflow of funds is improved when tax payment is included.
FIG. 22 (A) shows the effect on the balance sheet after the transition in a long term (10 years later), and it can be seen that the burden of the provision is significantly reduced as compared with the present. FIG.
(B) shows the total of the costs for 10 years, and it is possible to grasp the degree to which the costs are reduced in the long term.

In the above example, the embodiment of the retirement lump sum and the corporate pension are selected, and the amount of the lump sum to be transferred and the transfer ratio are set. Since the transfer target lump sum and the transfer ratio are set, the transfer target lump sum and the transfer ratio may be directly set regardless of the embodiment. The transition pattern is not limited to the patterns 1 to 3 of the above-described example, and one or two of the three patterns may be calculated, or four or more patterns may be provided and all or one of them may be calculated. A payroll, PBO, etc. may be calculated for a part. Further, in the above example, the transition ratio is set in a finely divided manner such as a retirement benefit base, a benefit obligation (PBO) base, a service cost base, and a required payment base, thereby realizing a highly accurate simulation. In the present system, the transfer ratio is not limited to the above, and two types of a benefit obligation (PBO) base and a retirement benefit base may be used, or a uniform transfer ratio without dividing as described above is used. May be.

[0046]

As described above, according to the present system, changes in contributions, retirement benefit obligations, costs, and outflows of funds when the system is shifted to a defined contribution pension / cash balance plan are quantitatively grasped. It becomes possible. This allows
The results of this simulation can be used as a basis for making management decisions regarding the introduction of the new system. Further, according to the present invention, since the simulation is performed with the transition ratio set, an accurate simulation can be realized using less data. If the transition ratio is set according to the item, a result with higher accuracy can be obtained.

[Brief description of the drawings]

FIG. 1 is a hardware configuration diagram of a simulation system according to the present invention.

FIG. 2 is a diagram showing an input screen of the present system.

FIG. 3 is a diagram showing an input screen of the present system.

FIG. 4 is a flowchart showing a procedure for calculating a contribution / benefit amount such as a defined contribution pension.

FIG. 5 is an explanatory diagram of a type of an embodiment of a retirement lump sum and a corporate pension.

FIG. 6 is an explanatory diagram of a pattern in a transition mode.

FIG. 7 is a diagram showing a calculation example of a contribution / benefit amount such as a defined contribution pension (pattern 1).

FIG. 8 is a diagram showing a calculation example of a contribution / benefit amount such as a defined contribution pension (pattern 2).

FIG. 9 is a diagram showing a calculation example of a contribution / benefit amount such as a defined contribution pension (pattern 3).

FIG. 10 is a diagram showing a formula for calculating a transition ratio on a retirement age basis.

FIG. 11 is a diagram showing a formula for calculating a transition ratio based on retirement benefit obligation (PBO).

FIG. 12 is an explanatory diagram of a transition ratio based on a retirement benefit obligation (PBO).

FIG. 13 is a diagram showing a formula for calculating a transfer rate based on service cost.

FIG. 14 is a flowchart showing a procedure for calculating retirement benefit obligation, cost, and outflow of funds.

FIG. 15 is a diagram showing an example of calculating a reduction amount of retirement benefit obligation for each pattern.

FIG. 16 is a diagram showing changes in retirement benefit obligations by pattern.

FIG. 17 is a diagram showing a cost reduction amount after transfer (pattern 1).

FIG. 18 is a diagram showing the amount of cost reduction after transfer (patterns 2 and 3).

FIG. 19 is a diagram showing a change in cost for each pattern.

FIG. 20 is a diagram showing changes in fund outflow by pattern.

FIG. 21 is a diagram showing changes in fund outflow (including tax) for each pattern.

FIG. 22 is an output diagram showing the effect (long term) of the transition to the new system on financial statements.

[Explanation of symbols]

 DESCRIPTION OF SYMBOLS 1 Central processing unit (CPU) 2 Input device (input screen) 3 Output device 4 Storage device

Continued on front page (72) Inventor Takashi Honma 2-28-8 Honkomagome, Bunkyo-ku, Tokyo Nippon Life Insurance Company F-term (reference) 5B055 CC00

Claims (13)

[Claims] Claims: 1. A computer is used to calculate the contribution of a defined contribution pension and / or cash balance plan after transition to a defined contribution pension and / or a cash balance plan when all or part of the retirement lump sum is transferred to a defined contribution pension and / or cash balance plan. A simulation system for transitioning to defined contribution pensions, etc.,
Means for setting a transfer ratio of a retirement lump sum to be transferred, and means for calculating a defined contribution pension and / or cash balance plan contribution after the transfer using the transfer ratio and a given retirement benefit model Simulation system for transition to defined contribution pensions, etc. 2. The simulation system according to claim 1, wherein said means for calculating said premium has an upper limit on said premium. 3. The means for setting the amount of the retirement lump sum to be transferred includes means for selecting an embodiment of the retirement lump sum and the corporate pension of the target company from among categorized types. The simulation system according to claim 1, wherein an amount of a retirement lump sum to be transferred is set according to the embodiment. 4. A simulation for transitioning to a defined contribution pension or the like in which all or part of a retirement lump sum is transferred to a defined contribution pension and / or cash balance plan, and a retirement benefit obligation after the transition is calculated using a computer. The system, comprising: means for setting a transfer ratio of a portion to be transferred from the current retirement benefit obligation; and means for calculating a retirement benefit obligation after the transfer using the transfer ratio and a retirement benefit obligation calculated in advance. A simulation system for transitioning to defined contribution pensions, etc. 5. A system for simulating a transition to a defined contribution pension or the like in which all or a part of a retirement lump sum is transferred to a defined contribution pension and / or a cash balance plan using a computer to calculate the post-transition cost. Means for setting a transfer ratio of a portion to be transferred from the current service cost, means for calculating retirement benefit cost according to the transfer ratio, and a method for determining a defined contribution pension based on a given retirement benefit model. A system for simulating a transition to a defined contribution pension or the like, comprising: means for calculating a premium; and means for calculating a post-transition cost using the calculated retirement benefit cost and the premium. 6. A system for simulating a transition to a defined contribution pension or the like, in which all or a part of a retirement lump sum is transferred to a defined contribution pension and / or cash balance plan, and then the outflow of funds after the transition is calculated using a computer. Means for setting a transfer rate, and means for determining the amount of payment of the lump-sum retirement portion that has been placed according to the transfer rate,
Defined contribution pensions and / or based on a given retirement benefit model
Alternatively, there is provided a simulation system for shifting to a defined contribution pension or the like, comprising: means for calculating a contribution of a cash balance plan; and means for calculating a cash outflow after the transition using the calculated benefits and the contribution. 7. The simulation system according to claim 8, wherein a tax payment is added to the outflow of funds. 8. The means for setting the transfer ratio includes means for selecting an embodiment of a retirement lump sum and a corporate pension from a categorized type of the target company, and according to the selected embodiment, The simulation system according to claim 4, wherein a transition ratio is set. 9. The simulation system according to claim 4, wherein the means for setting the transition ratio calculates the transition ratio according to an item. 10. A process for setting a transfer ratio of a lump-sum retirement payment to be transferred to a defined contribution pension and / or a cash balance plan, and a defined contribution pension after transfer using the transfer ratio and a given retirement benefit model. And / or a program for causing a computer to execute a process of calculating a cash balance plan payment. 11. A process for setting a transfer ratio of a portion of a retirement lump sum that is to be transferred from a current retirement benefit obligation to a defined contribution pension when transferring all or a part of the retirement lump sum to a defined contribution pension and / or cash balance plan. And a program for causing a computer to execute a process of calculating a retirement benefit obligation after the transition using the transition ratio and a retirement benefit obligation calculated in advance. 12. A process for setting a transfer ratio of a portion to be transferred from the current service cost when transferring all or a part of a retirement lump sum to a defined contribution pension and / or a cash balance plan, and the transfer ratio Calculating the retirement benefit cost according to the above, calculating the contribution of defined contribution pension based on a given retirement benefit model, and calculating the post-transition cost using the calculated retirement benefit cost and contribution A recording medium on which a program for causing a computer to execute a process to be executed is recorded. 13. A process for setting a transfer ratio when transferring all or a part of a retirement lump sum to a defined contribution pension and / or a cash balance plan, and a retirement lump sum portion that is retained according to the transfer ratio. , Calculating the contribution of defined contribution pension and / or cash balance plan based on a given retirement benefit model, and using the calculated benefit and contribution to transfer funds after the transition. A program for causing a computer to execute a process of calculating a storage medium.