This Issue Brief examines trends in employment-based defined benefit (DB) and defined
contribution (DC) pension plans since 1975. The analysis relies extensively on Form 5500 …

Many mandatory defined contribution systems provide a rate of return guarantee. The
guarantees provided have generally been backed by a sequential combination of two or more of …

Defined contribution plans are providing an increasing share of retirement income in a number
of countries around the world. With this type of plan, concern has been raised as to the …

An extensive amount of literature examines the impact of expectations on economic behavior
at both the micro and macro level. In the area of individual financial security, research …

This article examines the development of Japanese voluntary employer-sponsored
retirement plans with an emphasis on recent trends. Until 2001, companies in Japan offered …

The study also references the Social Security Disability Insurance program operating in the
United States and offers comparisons with the system in Japan, which provides insights …

In the United States, poverty rates increase at advanced older ages, but that does not occur
in Ireland and Poland. This paper discusses the Age 80 Allowance in Ireland for persons age …

This report examines how state and local government retirement plans have developed and
continue to evolve in a number of areas, including plan features, regulatory framework, …

Long-term public disability programs in the United States and several other countries have
incorporated fasttrack (FT) procedures that share a common goal of accelerating applicants …

Because of the importance of Social Security to the retirement income of many people, the
level of future Social Security benefits is an important aspect of retirement readiness. This …