This volume outlines a fresh view on pension plans from the
perspective of both the employer and employee, describing the
possibilities in American labor relations and in Congress to meet
employers' needs to compete and to fulfill the enduring desire of
workers to plan for a financially secure period of leisure at the
end of their working lives. The authors examine the advantages to
employers from sponsoring a defined benefit plan and focus on ways
to stabilize defined benefit plan coverage. They also look into the
need for changes in regulations governing defined contribution
plans, offering a number of innovative policy solutions. Finally,
they provide insight into the political and institutional
constraints that may impede the creation of new pension legislation
that could help to strengthen defined benefit plans and improve
defined contribution plans.
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