Authors: Ray Schmitt, Mitchell Harlan, and Geoffrey Kollmann, Education and Public Welfare Division
Abstract: New rules went into effect in 1994 prescribing how pension plans can coordinate their benefits with social security to assure that the pension plan does not discriminate in favor of higher earners. This report examines the effect of pension integration on retirement benefits and compares the outcomes under old law and new law rules.
Pages: 15
Date: Updated December 6, 1994
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