Lecture 1: A Next-Generation Solution for Funding Retirement: A Case Study in Design and Implementation of Financial Innovation



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Observations on the Future of Financial Innovation and Engineering: Addressing Financial Challenges of the Economy Robert C. Merton 2011 Princeton Lectures in Finance Lecture 1: A Next-Generation Solution for Funding Retirement: A Case Study in Design and Implementation of Financial Innovation

Innovation and Crisis: Behavioral Bias Between Familiar Risk and New Risk Corporate Pension Plan: Immunized match-funded: No risk to Corporation Nonfinancial Corporation Operating Assets Pension Assets [100 long-maturity fixed-rate bonds] Senior Debt Pension Liabilities [100 long-maturity fixed payments] Common Stock Corporate Pension Plan: Mismatch Funded: Risky to Corporation Nonfinancial Corporation Operating Assets Pension Assets [75 Common Stock; 25 bonds] Senior Debt Pension Liabilities [100 long-maturity fixed payments] Common Stock Copyright 2011 by Robert C. Merton 2

Risk Comparison: Equities in Pension Fund vs. Swap Incremental Pension risk is: receive: the total return on stocks on 75 Give up: the total return on bonds on 75 Derivative: Total-Return Equity Swap for Total-Return on Bonds on 75 notational amount Incremental Swap risk is: Receive the total return on stocks on 75 Pay the total return on bonds on 75 Risk and Return on Equities in the pension fund is identical to Swap Copyright 2011 by Robert C. Merton 3

Providing Core Retirement Funding for Working- and Middle-Class Households Goal: Lifecycle Hypothesis inflation-protected income for life adequate to maintain standard of living enjoyed in latter part of worklife Objective: Maximize probability of achieving target income (replacement ratio) subject to a minimum income (replacement ratio) and other risk constraints Current Designs: Defined-benefit (DB) plans are unsustainable Accounting standards and actuarial principles vastly underestimate cost Plan sponsors no longer willing to accept lack of transparency, balance sheet risk and contribution cost uncertainty Traditional defined-contribution (DC) plans were not designed to provide core retirement benefits Require participants to make complex financial decisions Not integrated with other retirement assets Focus on the wrong goal DC plans organized with target-date funds are ineffective solutions 4

Design Requirements and Challenges for Next-Generation Retirement Solutions Robust, scalable low-cost investment strategies that make efficient and effective use of all dedicated retirement assets Integrate all sources of retirement savings into portfolio decision Measure the risk and return tradeoff in terms of retirement income (hedged for inflation, longevity, and real interest rates), and not in terms of portfolio value Mass customization based on salary, age, gender, plan accumulation, and other retirement-dedicated assets Be effective for participants who are completely unengaged [ default ] Engage the worker with an automatic alert if the likelihood of achieving his targeted level of retirement income falls below a preset threshold For participants who do engage provide meaningful choices to improve the likelihood of achieving his target goal, with easy implementation Allow plan sponsors to control their costs and eliminate balance sheet risk 5

Optimal Allocation Requires Integration of All Sources Create a personal balance sheet for each participant that integrates various sources of retirement income. Assets Social Security Current DC plan balance Liabilities Minimum retirement income requirement Projected future contributions (human capital) DB plan rights Other dedicated assets Surplus available for target income goal 6 #0711-0259

Integrated Retirement Investment Approach and Asset Allocation Risk Measures Total Assets FC/SS/DB DC Pension Total $1000 $700 $300 Ratio Fixed Income 700 700 0 0% Equity 300 0 300 100% Total $1000 $500 $500 Ratio Fixed Income 700 500 200 33% Equity 300 0 300 67% Total $1000 $100 $900 Ratio Fixed Income 700 100 600 67% Equity 300 0 300 33% Copyright @ 2011 Robert C. Merton 7

Measuring Risk: Deferred Annuities Monthly Returns High risk in value terms, low risk in income terms Copyright 2011 Robert C. Merton. 8

Measuring Risk: T-Bill Monthly Returns Stable-value returns do not meet stable-income goals Copyright 2011 Robert C. Merton. 9

Measuring the Risk/Return Tradeoff: Value vs. Income Annuity Units Copyright 2011 Robert C. Merton 10

Dynamic Portfolio Strategies Focused on Achieving the Retirement Income Goal Cut off excess upside possibilities to improve the chances of achieving the desired income target. Lower Constraint Desired Income Target Next-Generation DC 11

Getting the Participant Engaged and Making Engagement Improve the Chances of Achieving the Goal Alert to all participants if probability of success falls below a pre-set threshold. Record of alerts kept on file Meaningful information on how well on track to realize retirement goals Only offer meaningful choices for the participant to improve the likelihood of achieving his target goal, together with easy implementation. Increase contribution rate (save more) Increase retirement age (work longer) Increase risk of investment Other than death, there are no other ways Analogous to a medical report from annual checkup 12

Future Enhancements Integration to include other retirement-dedicated assets House: pre-paid consumption and retirement-funding asset Bequest and asset-use efficiency: reverse mortgage Product efficiency: long-term care and life annuity Age, means, and interest-rate-dependent employer contribution rates to reduce duration mismatch risk Standard of living risk: consumption-linked income units Tail-insurance on longevity: >85 life annuities Copyright @ 2011 Robert C. Merton 13

The Role of Financial Innovation in Addressing Financial Challenges in the Future If we review what is needed in terms of innovation and financial engineering to implement this next-generation retirement solution Longevity and inflation bonds/swaps Valuation and risk of future contributions Increasing duration beyond existing instruments Dynamic replication portfolios to match annuity units Reverse mortgage design requires complete revamp and efficient placement Behavioral finance Securitization better get fixed Difference in performance between this approach and target date funds is substantial All of this has to be done for very low fees, on a massive scale, and must be totally reliable 14