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V3 R20 S3.3 "Increasing Allocations to Fixed Income in Corporate Pension Plans"

[removed my moderator]

The above passage talks about comparing a publicly traded company’s decision to allocate 100% of pension assets to the FI category to an individual’s decision on asset location based on tax status. However, I’m failing to see the parallel. I understand that an individual has a choice on up to 3 accounts (TA / TDA /TEA)  into which to divy up his asset classes. But how does a publicly traded corp have the same two options? What is the parallel to a “taxable” account in which a publicly traded company would hold tax advantaged securities for the benefit of its stakeholders? 

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It is saying (in a long winded way), the pension can be viewed & invested as 100% fixed income because it is a  TDA. The individual can then allocate equities to their TA.

You got it right already:

>>> I understand that an individual has a choice on up to 3 accounts (TA / TDA /TEA)  into which to divy up his asset classes.