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Post by Sapphire Capital on Aug 14, 2008 1:08:20 GMT 4
Improving Pension Coverage at Small Firms William E. Even Miami University; Institute for the Study of Labor (IZA) David A. Macpherson Florida State University - Department of Economics; Institute for the Study of Labor (IZA) May 2006 Hudson Institute Research Paper No. 06-04 Abstract: This paper investigates trends in pension coverage rates with a focus on the source of low coverage rates among workers at small firms. An important finding is that, over the past 15 years, pension coverage rates rose most at small firms, primarily because the earnings of workers grew most among those at small firms. The study also examines how firm size relates to the changes in the type and generosity of pension plans over time. While small firms are less likely to offer pension coverage, particularly a defined benefit plan, the generosity of the pensions offered compares quite favorably to those at much larger firms. papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1022957_code624898.pdf?abstractid=904613&mirid=3
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