Maximizing Contributions To Retirement and Deferred Compensation Plans Under Sections 403(b), 401(k), and 457: A Linear Programming Approach.
本文展示线性规划如何帮助员工在参与多种退休计划时，确定最大允许缴款额，并通过数值例子说明模型应用。
Abstract The internal Revenue Code imposes complex, interrelated limitations on contributions to certain retirement and deferred compensation plans described in Sections 403(b), 401 (k), and 457. As a result, an employee may find it extremely difficult to determine the maximum allowable contribution to these plans, especially when he or she participates in more than one type of plan. This article demonstrates that linear programming provides an ideal methodology for maximizing contributions to various combinations of plans and applies the general linear programming model to specific numerical examples.