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- Title
EMPLOYEE PENSION PLANS.
- Authors
WILSON, EDGAR HUNTER
- Abstract
The article focuses on the ways insurance is used in employee benefit programs like employee pension plans. It states that high federal income tax rates and the deduction for payments to qualified pension plans were the main factors in the growth of pension plans in the U.S. It states that the tax advantage to corporate officials has been a strong incentive for offering and favoring pension plans. It states that the entrance of the insurance companies in the pension plan field also resulted in the growth of pension activity. It states the insurance companies unlike the employer offered a method of guaranteeing retirement benefits by the use of group annuities.
- Subjects
UNITED States; INSURANCE; EMPLOYEE benefits; PENSION trusts; INCOME tax; TAX benefits; INSURANCE companies; ANNUITIES; CORPORATIONS
- Publication
Law & Contemporary Problems, 1950, Vol 15, Issue 3, p340
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1189967