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- Title
Smooth Move: Recent Investment Experience Reinforces Value of Asset Smoothing.
- Authors
Hunter, D. Cameron
- Abstract
The article discusses smoothing or averaging asset values, a technique used to spread investment gains and losses over a period. With smoothing or averaging, boards of trustees are said to gain the flexibility to adapt to changing environments. It suggests that boards of trustees of pension plans should understand when to smooth, what to smooth and at what periods. Also noted are the common techniques for addressing investment return risk.
- Subjects
INVESTMENTS; TRUSTS &; trustees; PENSIONS; RATE of return; BUSINESS planning
- Publication
Canadian Benefits & Compensation Digest, 2010, Vol 28, Issue 3, p11
- ISSN
1552-4744
- Publication type
Article