An Examination of the Employer's Pension Plan Choice: Integrated vs. Nonintegrated Plans.
研究了522个整合型和441个非整合型养老金计划，分析雇主选择这些计划的特点及退休福利的充足性，发现除服务年限短的员工外，福利基本充足，建议未来改革关注即时归属和福利可携带性。
Abstract Currently, Congress provides favorable tax treatment to two types of qualified pension plans - those which are integrated and those which are not. This research examined 522 integrated and 441 nonintegrated plans. The characteristics of employers adopting these plans and the level and adequacy of retirement benefits provided by these plans were analyzed. Generally, the employer's choice of a qualified pension plan for its particular employee group resulted in benefit adequacy for all employee groups except those with low years of service. The results of this study suggest that future pension tax reform should focus on issues of immediate vesting and portability of benefits.