The ongoing analysis of the effects of pension plan provisions on retirement is pursued in this paper. A primary objective of this paper is to test the validity of models previously developed and estimated with data from a Fortune 500 company, here using data from a second large company. The...

We examine who bears the costs of mandated workplace pension programs, exploiting the quasi-experimental rollout of automatic enrollment in the UK. Total compensation (take-home pay plus employer contributions) increases, driven by employer contributions, while the amount of take-home pay...

As part of the fight against abusive tax shelters, Treasury and IRS have identified several categories of “listed transaction” that are subject to enhanced reporting and penalty provisions. The article notes that several of these listed transactions can apply to employee benefit plans. In...