Erisa after 25 Years: A Framework for Evaluation Pension Reform
9 Pages Posted: 18 Sep 2001
Labor Day 1999 marked the twenty-fifth anniversary of the passage of the Employee Retirement and Income Security Act, the landmark legislation that enacted sweeping reforms in the nature and structure of the private pension system. Since that time, the taxation and regulation of pensions has been further revised on numerous occasions. Nevertheless, the impact of existing policy and the appropriate direction of future pension policy have become even more controversial issues, especially in light of the aging of the baby boom generation and the need for social security reform. We have organized two conferences to examine the foundations and the future of the private pension system. The main goals are to provide a comprehensive view of the underlying assumptions, characteristics and effects of existing pension policy, and alternative views on how public policy toward pensions should evolve in the future.
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