This paper looks at one slice of the income pie of the older population: retirement annuities and employment-based pensions. It analyzes the population age 50 and over in order to take into account the prevalence of early retirement options available to individuals beginning at age 50. Recent...

This paper looks at one slice of the income pie of the older population: retirement annuities and employment-based defined benefit (DB) pensions. It analyzes the population age 50 and over in order to take into account the prevalence of early retirement options available to individuals beginning...

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...

The latest data from the U.S. Commerce Department's Bureau of Economic Analysis (BEA) indicate that employer spending on total compensation continues to increase, reaching almost $8 trillion at year-end 2007. That is almost 35 percent higher than seven years earlier, in 2000. This paper provides...

This paper looks at one slice of the income pie of the older population: retirement annuities and employment-based pensions. It analyzes the population age 50 and over in order to take into account the prevalence of early retirement options available to individuals beginning at age 50. Recent...

This paper looks at one slice of the income pie of the older population: retirement annuities and employment-based pensions. It analyzes the population of those age 50 and over in order to take into account the prevalence of early retirement options available to individuals beginning at age 50....

Financing of the U.S. employee benefit system is a joint effort by employers and employees. Both employers and employees make payments to voluntary employee benefit programs that provide health insurance coverage, retirement benefits, and other benefits. In addition, employers and employees make...

According to a recent survey, employers' direct costs for disability coverage (defined as payments or premiums for workers' compensation, sick pay, and short-term and long-term disability plans) were 6.3 percent of payroll in 1999. Indirect costs of disability (defined as costs for overtime,...

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....

This article reviews the latest available data on the older population's income and how it has changed over time, as well as how the elderly's reliance on these sources varies across income levels. The median income level of the elderly population was $13,561 in 2000, up from $12,519 in 1992 (in...