Chapter 25
Insurance and Pension Fund Operations
Outline
Background
Determinants of Insurance Premiums
Investments by Insurance Companies
Regulation of Insurance Companies
Life Insurance Operations
Ownership
Types of Life Insurance
Sources of Funds
Uses of Funds
Asset Management of Life Insurance Companies
Interaction with Other Financial Institutions
Participation in Financial Markets
Other Types of Insurance Operations
Property and Casualty Insurance
Health Insurance
Business Insurance
Bond Insurance
Mortgage Insurance
Exposure to Risk
Interest Rate Risk
Credit Risk
Market Risk
Liquidity Risk
Exposure to Risk During the Credit Crisis
Valuation of an Insurance Company
Factors That Affect Cash Flows
Factors That Affect Rate of Return by Investors
Indicators of Value and Performance
Background on Pension Funds
Public Versus Private Pension Funds
Defined-Benefit Versus Defined-Contribution Plans
Pension Regulations
Pension Fund Management
Management of Insured versus Trust Portfolios
Management of Portfolio Risk
Corporate Control by Pension Funds
Performance of Pension Funds
Pension Fund’s Stock Portfolio Performance
Pension Fund’s Bond Portfolio Performance
Performance Evaluation
Performance of Pension Portfolio Managers
Key Concepts
1. Describe the role of insurance companies.
2. Explain how insurance companies are exposed to risk.
3. Describe how insurance companies participate in financial markets.
4. Describe the purpose of pension funds and how they participate in financial markets.
POINT/COUNTER-POINT:
Should Pension Fund Managers be More Involved with Corporate
Governance?
POINT: No. Pension fund managers should focus more on assessing stock valuations and determining
which stocks are undervalued or overvalued. If pension funds own stocks of firms that perform poorly, the
pension fund managers can penalize those firms by dumping those stocks and investing their money in
other stocks. If pension funds focus too much on corporate governance, they will lose sight of their goal
of serving the pension recipients.
COUNTER-POINT: Yes. To the extent that pension funds can use governance to improve the
performance of the firms in which they invest, they can improve the fund performance. In this way, they
also improve the returns to the pension recipients.
WHO IS CORRECT? Use the Internet to learn more about this issue and then formulate your own
opinion.
ANSWER: There is a possible compromise. Pension funds can use most of their time to focus on making
good investments. However, they have opportunities to vote on particular matters as shareholders and
they can vote in a manner that will discipline corporate managers to maximize the stock price. They may
also work with other institutional investors to prompt corporate managers or boards about possible
changes that could improve corporate performance and therefore the firm’s stock price (which would be
beneficial to the pension fund participants).