黄色电影

Skip to main content Skip to secondary navigation
Publication

The Effects of Social Security Reform on Private Pensions

Among the far-reaching effects of Social Security reform on the rest of the economy is the impact on private pensions. This paper develops a model of pension plan design that incorporates heterogeneity in tastes for saving and sorting of workers in the labor market. The model is used to analyze the likely effects of a range of Social Security reform proposals on the design of employer-provided pensions. Several reform options are shown to change the relative benefits received by high- and low-income workers and to affect the ability of pension plan sponsors to comply with nondiscrimination rules for the distribution of pension contributions and benefits.

Author(s)
Andrew Samwick
Publication Date
December, 2000