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Article: Pension portability and labor market efficiency: a survey of the literature.
- Article from:
- Industrial and Labor Relations Review
- Article date:
- January 1, 1995
- Author:
CopyrightCOPYRIGHT 1995 Cornell University, ILR Review. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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This paper is a review of studies that have implications for the labor market efficiency effects of policies to enhance pension portability. Federal policy toward portability has been an important issue since the 1960s. Approximately 40% of pension plans had no vesting provisions before the Employees' Retirement Income Security Act (ERISA) of 1974 established minimum vesting rules. The Tax Reform Act of 1986 further reduced the minimum vesting period, and enhanced portability may have been a goal of recent tax and regulatory changes favorable to defined contribution plans. However, benefits remain imperfectly portable, even for fully vested workers, and current legislative ...
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