The Role of Social Security, Defined Benefits, and Private Retirement Accounts in the Face of the Retirement Crisis

ABSTRACT: For years, EBRI research has documented and quantified the role of Social Security, defined benefit and private retirement accounts on retirement income adequacy for Baby Boomers and Gen Xers in the United States. This paper summarizes that research and presents new evidence on the importance of 401(k) plans for workers currently entering the workforce.

Plan Design After United States vs. Windsor: What Happens When Employers Ask and Employees Tell

ABSTRACT: On June 26, 2013 the Supreme Court issued its decision in United States v. Windsor, striking down Section 3 of the Defense of Marriage Act. Under the Windsor decision, the federal government can no longer treat same-sex marriages differently than opposite-sex marriages. This article discusses some of the issues employers will need to address in response to the Windsor decision regarding their defined benefit, defined contribution, health and other welfare plans.


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