Defined Contribution Plans
The Evolving Role of Defined Contribution Plans in the Public Sector, Center for State & Local Government Excellence, September 2012
- This report focuses on the increased role defined contribution plans are playing in the facilitation of public employee retirement security
- GAO Abstract: "Studies have been conducted to better understand the fees 401(k) plan sponsors and their participants pay. However, these studies focus on larger plans. Thus, uncertainty remains about the amounts paid by small and medium-sized plans and the level of knowledge and expertise these sponsors have to assess the fees charged by service providers."
Rethinking 401(k)s Jeff Schwartz, Associate Professor of Law, California Western School of Law, Harvard Journal on Legislation, March 2012
- The article examines restructuring the tax benefits of the 401(k) to better address efficiency and fairness. Please note that the copyright in the Harvard Journal on Legislation is held by the President and Fellows of Harvard College, and that the copyright in the article is held by the author.
The Automatic Stabilizing Effects of Social Security and 401(k) Plans Schwartz Center for Economic Policy Analysis, The New School, December 2011
- This study assesses the role of Social Security (OASI) and Social Security Disability Insurance, 401(k) plans, unemployment insurance, Medicare, and the federal income tax system in moderating the business cycle in the United States.