A recent US Treasury regulation allowed deferred longevity income annuities to be included in pension plan menus as a … hold in employer-based defined contribution plans into lifelong income streams. We investigate this innovation using a … retirement security, enhancing welfare by up to 20% of retiree plan accruals. …

Many nations incentivize retirement saving by letting workers defer taxes on pension contributions, imposing them when … taxing pension contributions instead of withdrawals leads to delayed retirement, somewhat lower lifetime tax payments, and …

sum payment - instead of the current delayed retirement credit - would encourage people to delay claiming their OASI …