requires state and local government employers to offer "qualified retirement plans," or they must automatically enroll their … workers in Social Security. To define a “qualified retirement plan,” the IRS uses a “safe harbor” provision that sets minimum … thresholds for defined contribution and defined benefit retirement plans. Prior work has demonstrated that the safe harbor …

force. Additionally I find that a 10 percent increase in forward looking incentives decreases the probability of retirement …I exploit unanticipated reforms to the Texas Teacher's pension plan to estimate the effect of pension incentives on … retirement decisions. In 2000 and 2002 the Teacher Retirement System increased the benefit levels of all employees covered by the …