The U.S. retirement income system -- including employment-based retirement plans, Social Security, individual saving, and post-retirement employment -- can be assessed in part by examining the income of the current elderly population (age 65 and older). This paper reviews the latest available...

The federal government supports the provision of employee benefits through preferential tax treatment in the Internal Revenue Code. There are three types of tax treatments for employee benefits: tax exemption, tax deferral, and other preferential treatment. The Congressional Budget Act of 1974...

The U.S. retirement income system - including employment-based retirement plans, Social Security, individual saving, and post-retirement employment - can be assessed in part by examining the income of the current elderly population (age 65 and older). This paper reviews the latest available data...

The federal government supports the provision of employee benefits through preferential tax treatment in the Internal Revenue Code. There are three types of tax treatments for employee benefits: tax exemption, tax deferral, and other preferential treatment. The Congressional Budget Act of 1974...

The U.S. retirement income system - including employment-based retirement plans, Social Security, individual saving, and post-retirement employment - can be assessed in part by examining the income of the current elderly population (age 65 and older). This paper reviews the latest available data...

This paper presents the most recent federal data on the finances of employee benefits. For decades, retirement costs accounted for the bulk of total spending on benefits by employers, but health costs are rapidly catching up. In fact, voluntary health care costs (spending on health insurance...

This paper examines some of the causes of the differences in total compensation costs between state and local government employers and private-sector employers. As of September of 2007, overall total compensation costs were 51.4 percent higher among state and local government employers ($39.50...

This paper looks at one slice of the income pie of the older population: retirement annuities and employment-based defined benefit (DB) pensions. It analyzes the population age 50 and over in order to take into account the prevalence of early retirement options available to individuals beginning...

The federal government supports the provision of employee benefits through preferential tax treatment in the Internal Revenue Code. The Congressional Budget Act of 1974 (P.L. 93-344) requires that a list of “tax expenditures” (federal tax revenue forgone due to preferential provisions) be...

The latest data from the U.S. Commerce Department's Bureau of Economic Analysis (BEA) indicate that employer spending on total compensation continues to increase, reaching almost $8 trillion at year-end 2007. That is almost 35 percent higher than seven years earlier, in 2000. This paper provides...