Private Pensions:

Impact of New Vesting Rules Similar for Women and Men

HRD-90-101: Published: Aug 21, 1990. Publicly Released: Aug 21, 1990.

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Pursuant to a legislative requirement, GAO reviewed the impact of the Tax Reform Act of 1986 provisions that changed vesting requirements for participants in private pension plans, focusing on the: (1) proportion of women and men vested under the old and new rules; and (2) changes in vested benefits due to the act.

GAO found that: (1) the provisions improved employees' vesting status and had a similar effect on men and women; (2) the provisions increased the number of participants vested in pension plans; (3) the provisions increased the value of vested benefits for 4 of 10 participants in defined benefits plans; and (4) one of three nonparticipants under the provisions would be vested if plans were required to use faster top-heavy rules instead of the act's provisions.

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