We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Determinants of Pension Plan Formations and Terminations.
- Authors
Warshawsky, Mark J.
- Abstract
Many individuals and groups share an interest in a vibrant, growing, broad based and comprehensive private pension system. Hence, some have expressed concerns about recent trends in qualified pension plan formations and terminations and pension coverage rates. In this article, the author intends to accomplish three things. First, the author presents a detailed Internal Revenue Service statistics on recent trends in the number of plan terminations and formations by plan type and put those statistics in a long-term perspective. Second, some recent texts in the literature on plan coverage and its determinants are reviewed. Finally, the author conducts a simple time series regression analysis of the determinants of the net growth of pension plans by plan type from 1960 through 1992.
- Subjects
PENSIONS; REGRESSION analysis; PENSION trust management; PENSION plan funding; PENSION plan terminations
- Publication
Benefits Quarterly, 1995, Vol 11, Issue 4, p71
- ISSN
8756-1263
- Publication type
Article