An investigation of the impact of the assumed value of the labor force participation rate on the Old-Age, Survivors Insurance and Disability Insurance (OASDI) trust funds' actuarial balance finds that further changes to the Social Security program - beyond increased participation - will be...

This article focuses on the impact of realistic earnings patterns and work histories on individual account accumulation. It does not compare an individual account system with the present system; rather, it compares individual account balance accumulations of workers with different earnings...

To establish existing savings behavior, it is necessary to estimate the percentage of workers with an employment-based retirement plan, and to know the characteristics of workers with and without a plan - the subject of this paper. The findings show that there has been a significant increase in...

To establish current savings behavior, one necessary measurement of retirement preparation is identifying the percentage of workers with employment-based retirement plans, as well as understanding the characteristics of workers with and without access to such programs. The findings from this...

The two main savings vehicles designed for accumulating assets for retirement are individual retirement accounts (IRAs) and employment-based retirement savings plans such as 401(k) plans. This paper examines the ownership of IRAs (in aggregate, but not by type) and 401(k)-type plans by Americans...

The present Social Security program has been shown to be financially unsustainable in the future without modification to the current program. The purpose of this paper, the Employee Benefit Research Institute's fourth in a series on Social Security reform, is threefold: to illustrate new...

This paper focuses on the decisions that workers at job change make on receipt of a lump-sum payment from an employment-based retirement plan: whether to roll the account balance over to another tax-qualified savings vehicle, spend the assets, or invest/save the assets in another manner. The...

This paper discusses the likelihood of a family head's participation in a retirement plan as it relates to plan type, employer size, and industry, and also examines asset allocation among 401(k)-type plan participants, defined benefit plan participants, and IRA owners