Article: The trouble with the SMART plan proposal

Amru Khan

President Clinton has proposed a program designed to help the more than 20 million Americans who work for small companies without pension benefits build a retirement nest egg. The Secure Money Annuity or Retirement Trust proposal - known as SMART - by Mr. Clinton is designed for companies with fewer than 100 workers and guarantees the employees a minimum annual benefit upon retirement.

But while President Clinton has both logic and moral imperative on his side, there may be some negative side effects.

RESOURCES STRAINED

At most small companies, human and financial resources are limited. In most cases, the person who would end up being ...

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