Industrial Relations Research Association
نویسنده
چکیده
The package of increases in defined-contribution pension plan contribution limits that Congress enacted in 2001 could have benefited at most 8 percent of plan participants and 3 percent of all workers. High earners were potentially more likely to benefit than low earners, and potential beneficiaries generally had higher earnings than other participants. The increase in the percentage limit on combined employer and employee contributions was potentially of the most benefit to low and moderate earners. The increase in the dollar limit on combined employer and employee contributions was potentially of the least benefit to those workers. As part of a broader package of tax-cutting legislation, Congress in 2001 raised the limits on the amounts of tax-deferred money that workers and employers could contribute to defined-contribution (DC) pension plans.2 Proposals for further increases may be on the legislative agenda in the near future. Proponents of increases in DC plan contribution limits assert that raising these limits will enhance employer incentives to start new plans and improve existing plan coverage, especially for employees of small businesses. Opponents contend that these measures will primarily benefit high earners and will do little or nothing to improve pension coverage for lowor moderate-income workers. This paper estimates the number and earnings of workers in DC plans (“DC participants”) who were in a position to benefit from three of the key increasAuthor’s address: Working for America Institute, 815 Sixteenth Street NW, Washington, DC 20006 WORK AND OLDER AMERICANS 13 es in contribution limits that Congress enacted and compares them with the number and earnings of other DC participants and other workers.
منابع مشابه
INDUSTRIAL RELATIONS RESEARCH ASSOCIATION SERIES Proceedings of the Forty-Ninth Annual Meeting
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