Toward a More Complete History: Johnson & Johnson's 401(K) Nursery
16 Pages Posted: 16 Jan 2004
This paper is a personal recollection of the creation of the first 401(k) plans. The author played a leadership role in designing and implementing Johnson & Johnson's 401(k) plan from 1979 to 1982. He maintains that development of the plan was the result of years of research, tax planning, careful study, and investigation by many people.
The PDF for the above title, published in the December 2003 issue of EBRI Notes, also contains the fulltext of another December 2003 EBRI Notes article abstracted on SSRN: Retirement Annuity and Employment-Based Pension Income.
Keywords: Employment-based benefits, 401(k) plans
JEL Classification: J32
Suggested Citation: Suggested Citation