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...

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...

Recent data from the March 2003 Current Population Survey conducted by the U.S. Census Bureau confirm earlier findings that gender, marital status, age, education, and other demographic variables have a significant impact on the likelihood of a worker receiving a retirement annuity and/or...

This paper provides data on the relationships found in the March 2002 Current Population Survey conducted by the U.S. Census Bureau that confirm earlier findings that gender, marital status, age, education, and other demographic variables have a significant impact on the likelihood of a worker...

This paper reports recent data from the March 2004 Current Population Survey conducted by the U.S. Census Bureau confirming earlier findings that gender, marital status, age, education, and other demographic variables have a significant impact on the likelihood of a worker receiving a retirement...

Data from the March 2000 Current Population Survey show that gender, marital status, age, education, and income have a significant impact on the likelihood of an individual receiving a retirement annuity and/or employment-based pension payment in retirement

Several demographic variables are correlated with a worker's likelihood of receiving a retirement annuity and/or employment-based pension payment in retirement. These variables are also correlated with the amount of pension income a worker receives from these plans. For example, in 1998, 31.7...

Recent data from the March 2001 Current Population Survey confirm earlier findings that gender, marital status, age, and other demographic variables have a significant impact on the likelihood of a worker receiving a retirement annuity and/or employment-based pension plan payment in retirement....