Defined Contribution Plans
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.