U . S . Workers ' Investment Decisions for Participant - Directed Defined Contribution

نویسنده

  • Thomas L. Hungerford
چکیده

Two issues may have a tremendous impact on the adequacy of retirement income for American workers. The first is the growth of 401(k) pension plans, which allow participants to contribute, before taxes, a portion of their salary to a qualified retirement account.1 By 1998, the most recent year that published information is available, 401(k) plans accounted for about 41 percent of all pension plans, 51 percent of all active participants in pension plans, and 38 percent of all pension assets (DOL 2002). Unlike traditional defined benefit plans, participation in 401(k) plans is voluntary and in most plans participants decide how to invest their pension balance among various investment choices. On average, about 10 investment options are offered by 401(k) pension plans (Holden and VanDerhei 2001). Future retirement income depends on the amount that participants contribute plus how well their investments perform.

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تاریخ انتشار 2003