Uncharted waters : paying benefits from individual accounts in federal retirement policy : study panel final report. /

In the debate over Social Security reform, most of the work on individual accounts has focused on how individuals would save and manage those accounts during their working lives. Uncharted Waters goes further and addresses the often neglected questions about how and under what circumstances funds co...

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Nhiều tác giả của công ty: National Academy of Social Insurance (U.S.), National Academy of Social Insurance (U.S.). Uncharted Waters Study Panel
Tác giả khác: Apfel, Kenneth S., Graetz, Michael J.
Định dạng: Licensed eBooks
Ngôn ngữ:Tiếng Anh
Được phát hành: [Washington, D.C.] : National Academy of-Social Insurance [2004?]
Truy cập trực tuyến:https://www.jstor.org/stable/10.7864/j.ctt1287bgj
Mục lục:
  • Preface
  • Contents
  • 1 Introduction and Summary
  • 2 Financial Demographics
  • 3 Payments at Retirement
  • 4 Institutional Arrangements for Providing Annuities
  • 5 Pre- Retirement Access to Individual Accounts
  • 6 Spousal Rights
  • 7 Disabled Workers and their Families
  • 8 Children, Life Insurance, and Bequests
  • 9 Worker- Specific Offsets
  • 10 Individual Account Taxation
  • Appendix A: Current Rules for Taxing Savings
  • Appendix B: Tax Treatment in Account Proposals
  • Glossary
  • References