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Private Pensions: Plan Provisions Differ Between Large and Small Employers

HRD-89-105BR Published: Sep 26, 1989. Publicly Released: Sep 26, 1989.
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Highlights

Pursuant to a legislative requirement, GAO studied private pension plans, focusing on the: (1) differing pension plan options that employers chose within the limits of the law in 1985; and (2) effects of Tax Reform Act of 1986 rule changes on plans and participants.

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Retirement Security
Eligibility criteriaEmployee retirement plansFederal social security programsFederal taxesGovernment collectionsPrivate sectorPensionsService creditTax lawTax shelters