TY - BOOK AU - Kritzer,Barbara E. AU - Kay,Stephen J. AU - Sinha,Tapen TI - The New Individual Account Pension Reforms in Latin America PY - 2014///. N1 - 24 N2 - Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent « reform of the reform » of these pension systems, with a focus on the recent overhaul of the Chilean system. The authors analyze key elements of pension reform in the region relating to individual accounts : system coverage, fees, competition, investment, the impact of gender on benefits, and payouts UR - https://shs.cairn.info/journal-revue-francaise-des-affaires-sociales-2014-3-page-98?lang=en&redirect-ssocas=7080 ER -