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 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...

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...

This paper looks at one slice of the income pie of the older population: retirement annuities and employment-based 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 at age 50. Recent...

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

Financing of the U.S. employee benefit system is a joint effort by employers and employees. Both employers and employees make payments to voluntary employee benefit programs that provide health insurance coverage, retirement benefits, and other benefits. In addition, employers and employees make...