Pension Funding & Taxation: Implications for Tomorrow

EBRI Policy Forum Proceedings, 1993
ISBN 0-86643-080-6
Paperback, 167 pp.
PDF, 12.5 mg
Employee Benefit Research Institute, © 1993


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Executive Summary

"Retirement is something all Americans hope they will live long enough to enjoy. Income will be essential to that enjoyment. Pensions make the income difference for over 15 million retirees and will make it tomorrow for more. Every time the government makes another change in the law of pensions it may affect your economic future. This book explains how."—Dallas Salisbury

The aging baby boom generation, the movement of this generation into positions of power, and their increasing awareness of prospects for retirement combine to guarantee a new intensity of interest in pension and retirement income issues.

This book provides a comprehensive examination of the current status of the pension system today, the present tax treatment of pensions, how the government measures pension tax expenditures, and the rules and methods employed to fund pensions for the future. The book also explores how changes to pension funding and taxation rules might affect benefit security.