Effects of the retirement plan
reform on the contingent liability
projections at the Universidad Autónoma de San Luis Potosí

Author: Juan Manuel Izar Landeta y Carmen Berenice Ynzunza Cortés
Abstract: The objective is to evaluate the impact of the retirement plan reforms made by the San Luis Potosi Autonomous University (uaslp) on the contingent liability that the payment of retirement benefits for its workers represents. As a result of the reform these liabilities decreased between 45 and 50%, which means a partial relief of the financial burden of retirement payments for the university. The variables with greater impact on contingent liabilities are: financial return of retirement funds, increases in retirement payments, the additional working years after being eligible for retirement and life expectancy, and to a lesser degree the contributions to the fund and the employee´s initial age
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Effects of the retirement planreform on the contingent liabilityprojections at the Universidad Autónoma de San Luis Potosí