Innovations and Trends in Pension Plan Coverage, Pension Type and Plan Design
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Abstract
In this paper, we outline recent trends in employer pension pIan structure in the United States, focusing on plan coverage, plan type and pension plan design. We then identify the key factors that we believe will shape company-sponsored pension design in the future, drawing conclusions from a review of recent research and practice. Finally, we offer a cautious prognosis about the future of pension pIan coverage, pIan type and pIan design, focusing on the role of labor force aging, as well as anticipated developments in the business environment and anticipated changes in public policy.
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1992-05-01
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pension; workforce; income; retiree; contribution; investment; labor; force; earn; employment; tax; pay; union; trend; coverage; plan design; employer; United States; U.S.
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Government Document
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preprint