Employer Stock in Retirement Plans: Investment Risk and Retirement Security | |
Purcell, Patrick J. | |
Library of Congress. Congressional Research Service. | |
关键词: Finance; Pension funds; Employee stock options; Pensions; Labor; | |
RP-ID : RL31507 RP-ID : RL31507 2003-01-28 |
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美国|英语 | |
来源: UNT Digital Library | |
【 摘 要 】
This CRS Report begins by describing the shift from traditional defined benefit pensions to defined contribution plans – like the 401(k) – that has occurred over the last 20 to 25 years. It then summarizes recent research findings on the extent to which employees’ retirement savings are invested in employer stock. The third section of the report outlines the provisions of federal law that define an employer’s duty to manage its retirement plan in the best interest of the plan’s participants. The report concludes with a summary of pension reform legislation passed by the House of Representatives in April 2002 and a description of several pension reform bills that have been introduced in the Senate in 2002.
【 预 览 】
Files | Size | Format | View |
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RL31507_2003Jan28.pdf | 163KB | download |