Download or read book The Construction Chart Book written by CPWR--The Center for Construction Research and Training and published by Cpwr - The Center for Construction Research and Training. This book was released on 2008 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Construction Chart Book presents the most complete data available on all facets of the U.S. construction industry: economic, demographic, employment/income, education/training, and safety and health issues. The book presents this information in a series of 50 topics, each with a description of the subject matter and corresponding charts and graphs. The contents of The Construction Chart Book are relevant to owners, contractors, unions, workers, and other organizations affiliated with the construction industry, such as health providers and workers compensation insurance companies, as well as researchers, economists, trainers, safety and health professionals, and industry observers.
Download or read book Employment based Retirement and Pension Plan Participation written by Craig Copeland and published by . This book was released on 2003 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Employment Based Retirement and Pension Plan Participation written by Craig Copeland and published by . This book was released on 2003 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Issue Brief examines the level of participation by workers in employment-based pension or retirement plans. Their participation is examined for 2001 across various worker characteristics and those of their employers. The report then examines retirement plan participation across U.S. geographic regions, including by state and certain consolidated metropolitan statistical areas (CMSAs). Participation trends from 1987 to 2001 are also presented.
Download or read book Corporate and Private Pension Plans in the United States written by Yildiz Saglik and published by diplom.de. This book was released on 2009-12-21 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Introduction: This thesis gives in chapter A an understanding of the relevance of corporate and private pension plans for the U.S. work force. Chapter B examines the regulatory environment of qualified pension plans, the tax treatment of transactions on the employer and employee side and the multitudinous pension plan qualification standards. The main part of this thesis, chapter C, navigates the reader through basic plan types in the private sector including employer-sponsored plans and individual retirement arrangements. Chapter D deals critically with the opportunities and risks as a result of the structural shift in the retirement plan landscape from defined benefit to defined contribution plans in general, and to 401(k) plans in particular. Further, it gives a forecast on pension shortfalls for future retirees according to recent studies of governmental and private institutions and captures the impact of the current financial crisis on plan funds and the reactions of plan participants thereon. Inhaltsverzeichnis:Table of Contents: List of TablesVII List of AbbreviationsIX A)Introduction1 I.Brief History of Pension Plans in the United States1 II.Relevance of Pension Plans for the American Population3 1)Tax Advantages for Employers3 2)Income Security for Employees4 3)Supplemental of Social Security System5 4)Prevalence of Corporate Pension Plans8 (a)Sponsoring and Participation Level by Work Group8 (b)Sponsoring and Participation Level by Plan Type9 (c)Pension and Annuity Income Levels10 5)Relevance of Individual Retirement Arrangements11 6)Influence on Financial Markets12 7)Further Areas of Pension Coverage14 (a)Self-employed Individuals14 (b)Unions as Co-founder of Pension Plan Trusts15 iMultiemployer Plans15 iiMultiple Employer Plans15 iiiSingle Employer Plans16 (c)Governmental Employees16 B)Regulatory Environment of Retirement Plans18 I.Employee Retirement Income Security Act of 197418 II.Trusts19 1)Pension Trust Triangle19 2)Tax Exemption of Trusts20 3)Prudent Man Rule20 4)Funding20 5)Legal Force and Creditor Protection21 6)ERISA vs. State Law21 III.Systematic Segmentation22 IV.Tax Regulations for Qualified Retirement Plans23 1)An Overview of the Current Tax System23 2)Tax Treatment of Transactions24 (a)Contributions24 iEmployee Contributions24 iiEmployer Contributions25 (b)Distributions26 iAveraging Method for Lump Sum Distributions26 iiTax Deferrals on Net Unrealized Appreciation in [...]
Download or read book Employment Based Retirement Plan Participation written by Craig Copeland and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper closely examines the level of participation by workers in public- and private-sector employment-based pension or retirement plans, based on the U.S. Census Bureau's March 2009 Current Population Survey (CPS), the most recent data currently available. About 56 percent of all working-age (21-64) wage and salary employees work for an employer or union that sponsors a retirement plan. Among full-time, full-year wage and salary workers ages 21-64 (those with the strongest connection to the work force), just under 63 percent worked for an employer or union that sponsors a plan, and just under 55 percent participated in a retirement plan. The paper begins with an overview of retirement plan types and participation in these types of plans. Next, it describes the data used in this study, along with their relative strengths and weaknesses. From these data, results on participation in employment-based retirement plans are analyzed for 2008 across various worker characteristics and those of their employers. The paper then explores retirement plan participation across U.S. geographic regions, including a state-by-state comparison and a comparison of certain consolidated statistical areas (CSAs). In addition to the results for 2008, trends from 1987-2008 in employment-based retirement plan participation are presented across many of the same worker and employer characteristics as used for 2008. Furthermore, an accounting of the number of workers who work for an employer that does not sponsor a plan and of workers who do not participate in a plan is provided by various demographic and employer characteristics. The paper concludes with a discussion of this study's findings.
Download or read book Answers to Key Questions About Private Pension Plans written by Barbara J. Bovbjerg and published by DIANE Publishing. This book was released on 2002-02 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides information about the basic features of the private pension plan system & the federal framework that governs how private plans must operate. This private pensions primer includes questions & answers about the types of plans that private employers may sponsor, the benefits these plans provide, & the basic requirements that govern how these plans are administered. The answers are intended to be clear, concise, & easy-to-understand. Although the primer summarizes & explains some of the fundamental aspects of private pension plans, the material does not provide a complete technical interpretation regarding the many complexities of these plans or all of the rules & requirements that govern these plans. Charts & tables.
Download or read book Employment based Retirement Plan Participation written by Craig Copeland and published by . This book was released on 2004 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Retirement Plan Participation and Features and the Standard of Living of Americans 55 Or Older written by Craig Copeland and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study completes a series using the Retirement and Pension Plan Coverage Topical Module of the 1996 Survey of Income and Program Participation (SIPP), which contains recently released data from 1998, by examining the survey's more detailed questions concerning workers' employment-based retirement plans. Specifically, it examines not only the percentage of workers who are participating in a plan but also workers' reasons for not participating in a plan when working in a job where a plan is sponsored; the features of, or decisions made, in salary reduction plans; historical participation in employment-based retirement plans; and a comparison of the standard of living of individuals age 55 or older with the standard they maintained when they were in their early fifties. As of June 1998, 64.3 percent of wage and salary workers age 16 or older worked for an employer or union that sponsored any type of retirement plan for any of its employees or members. Almost 47 percent of these wage and salary workers participated in a plan, with 43.2 percent being entitled to a benefit or eligible to receive a lump-sum distribution from a plan if their job terminated at the time of survey. Nearly 80 percent of those 55 or older reported that their standard of living is about the same or better now than when they were in their early 50s. The incidence of both pension income and health insurance from a former employer had a significant impact on the retirees' likelihood of maintaining their standard of living.
Download or read book Employment Based Retirement Plan Participation written by Craig Copeland and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the level of participation by workers in public- and private-sector employment-based pension or retirement plans, based on the U.S. Census Bureau's March 2006 Current Population Survey (CPS), the most recent data currently available. It begins with an overview of retirement plan types and participation in these types of plans. Next, it describes the data used in this study, along with their relative strengths and weaknesses. From these data, results on participation in employment-based retirement plans are analyzed for 2005 across various worker characteristics and those of their employers. The paper then explores retirement plan participation across U.S. geographic regions, including a state-by-state comparison and a comparison of certain consolidated statistical areas (CSAs). In addition to the results for 2005, trends from 1987-2005 in employment-based retirement plan participation are presented across the same worker and employer characteristics as used for 2005. The paper concludes with a discussion of this study's findings.
Download or read book Employment Based Retirement Plan Participation written by Craig Copeland and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper closely examines the level of participation by workers in public- and private-sector employment-based pension or retirement plans, based on the U.S. Census Bureau's March 2008 Current Population Survey (CPS), the most recent data currently available. Among full-time, full-year wage and salary workers ages 21-64 (those with the strongest connection to the work force), just over 63 percent worked for an employer or union that sponsors a retirement plan, and 55 percent participated in a plan. The paper begins with an overview of retirement plan types and participation in these types of plans. Next, it describes the data used in this study, along with their relative strengths and weaknesses. From these data, results on participation in employment-based retirement plans are analyzed for 2007 across various worker characteristics and those of their employers. The paper then explores retirement plan participation across U.S. geographic regions, including a state-by-state comparison and a comparison of certain consolidated statistical areas (CSAs). In addition to the results for 2007, trends from 1987-2007 in employment-based retirement plan participation are presented across many of the same worker and employer characteristics as used for 2007. The paper concludes with a discussion of this study's findings.
Download or read book Employment Based Retirement Plan Participation written by Craig Copeland and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the level of participation by workers in public- and private-sector, employment-based pension or retirement plans, based on the U.S. Census Bureau's March 2012 Current Population Survey (CPS), the most recent data currently available. It begins with an overview of retirement-plan types and participation in these types of plans and describes the data used in this study, along with their relative strengths and weaknesses. From these data, results on participation in employment-based retirement plans are analyzed for 2011 across various worker and employer characteristics. The report then explores retirement plan participation across U.S. geographic regions, including comparisons by state and by certain consolidated statistical areas (CSAs). In addition to the results for 2011, trends from 1987-2011 in employment-based retirement plan participation are presented across many of the same worker and employer characteristics as used for 2011. Furthermore, an accounting of the number of workers who work for an employer that does not sponsor a plan and of workers who do not participate in a plan is provided by various demographic and employer characteristics. In 2011, 39.7 percent of all workers, or 61.0 million Americans, participated in an employment-based retirement plan. Among full-time, full-year wage and salary workers ages 21 to 64 -- those with the strongest connection to the work force -- 53.7 percent participated. This percentage of participating workers varied significantly across various worker and employer characteristics. Being nonwhite, younger, female, never married; having lower educational attainment, lower earnings, poorer health status, no health insurance through one's own employer; not working full time, full year, and working in service occupations or farming, fisheries, and forestry occupations were all associated with lower levels of participation in a retirement plan. In addition, those working for smaller firms, private-sector firms, or firms in the “other” (not professional) services industry were also less likely to participate. Another factor in the likelihood of workers' participation in a retirement plan was their geographic location, with workers in the South and West less likely to participate than those in other regions of the country. The increase in the number of workers participating in 2011 halted the three-year decline from 2008-2010, leaving the percentage of workers participating in a retirement plan essentially unchanged from 2010, while some of the categories examined had increases in the probability of workers participating and others showed decreases. Many of the categories of workers remained near their 2009 levels of participation. The downturns in the economy and stock market in 2008 and into 2009 showed a two-year decline in both the number and percentage of workers participating in an employment-based retirement plan. The 2010 and 2011 levels stabilized as the economy was more stable but not experiencing strong growth. As things stand now, the current economic environment is likely to result in 2012 participation numbers that are essentially unchanged or decreasing, though many other underlying factors will continue to affect the future direction of this trend.
Download or read book Employment Based Retirement Plan Participation written by Craig Copeland and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the level of participation by workers in public- and private-sector employment-based pension or retirement plans, based on the U.S. Census Bureau's March 2007 Current Population Survey (CPS), the most recent data currently available. It begins with an overview of retirement plan types and participation in these types of plans. Next, it describes the data used in this study, along with their relative strengths and weaknesses. From these data, results on participation in employment-based retirement plans are analyzed for 2006 across various worker characteristics and those of their employers. The paper then explores retirement plan participation across U.S. geographic regions, including a state-by-state comparison and a comparison of certain consolidated statistical areas (CSAs). In addition to the results for 2006, trends from 1987-2006 in employment-based retirement plan participation are presented across many of the same worker and employer characteristics as used for 2006. The paper concludes with a discussion of this study's findings.
Download or read book Aging and the Macroeconomy written by National Research Council and published by National Academies Press. This book was released on 2013-01-10 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States is in the midst of a major demographic shift. In the coming decades, people aged 65 and over will make up an increasingly large percentage of the population: The ratio of people aged 65+ to people aged 20-64 will rise by 80%. This shift is happening for two reasons: people are living longer, and many couples are choosing to have fewer children and to have those children somewhat later in life. The resulting demographic shift will present the nation with economic challenges, both to absorb the costs and to leverage the benefits of an aging population. Aging and the Macroeconomy: Long-Term Implications of an Older Population presents the fundamental factors driving the aging of the U.S. population, as well as its societal implications and likely long-term macroeconomic effects in a global context. The report finds that, while population aging does not pose an insurmountable challenge to the nation, it is imperative that sensible policies are implemented soon to allow companies and households to respond. It offers four practical approaches for preparing resources to support the future consumption of households and for adapting to the new economic landscape.
Download or read book 401 k Pension Plans written by United States. General Accounting Office and published by . This book was released on 1997 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Answers to key questions about private pension plans written by and published by DIANE Publishing. This book was released on with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pension and Employee Benefit Law written by John H. Langbein and published by . This book was released on 1995 with total page 986 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Participation in and Contributions to 401 k Pension Plans written by Leslie E. Papke and published by . This book was released on 1992 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: 401(k) plans differ from traditional employer-sponsored pension plans in that employees are permitted to make pre-tax contributions and the employer may match pan of the contribution. Since participation in these plans is voluntary, the sensitivity of participation and contributions to plan characteristics - notably the employer matching rate -- will play a critical role in retirement saving. Using plan level data from Form 5500s filed annually with the Internal Revenue Service, I find that there is potential for expanding retirement saving through 401(k) plans although there is evidence that the Tax Reform Act of 1986 reduced their attractiveness. Annual employee contributions were reduced by about 4 percent compared to the prior year after controlling for employer match rates. A simple model of employee contributions predicts that participation should increase with the match rate, and that, under reasonable assumptions, contributions will increase as well, but can eventually fall at higher match rates. I find evidence of both these effects. A .05 increase in the matching rate is associated with one to five percent increase in employee contributions.
