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2004•Industrial Relations A Journal of Economy and SocietyRequires access

Employer Pension Contributions and 401(k) Plans: A Note

Teresa Ghilarducci Wei Sun, Steve Nyce

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Abstract

We investigate the pension choices of over 800 firms between 1988 and 1996. Using the data on pension plan finances from the Internal Revenue Service (IRS) Form 5500, required annually from firms sponsoring plans, and on firm finances from Compustat, we find support that a 10 percent increase in the use of 401(k) plans reduces pension costs per worker by 1.8 to 2.0 percent. Collective bargaining helps to mitigate the decline in employer costs.

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What this paper is about

We investigate the pension choices of over 800 firms between 1988 and 1996. Using the data on pension plan finances from the Internal Revenue Service (IRS) Form 5500, required annually from firms sponsoring plans, and on firm finances from Compustat, we find support that a 10 percent increase in the use of 401(k) plans reduces pension costs per worker by 1.8 to 2.0 percent. Collective bargaining helps to mitigate the decline in employer costs.

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Available abstract

We investigate the pension choices of over 800 firms between 1988 and 1996. Using the data on pension plan finances from the Internal Revenue Service (IRS) Form 5500, required annually from firms sponsoring plans, and on firm finances from Compustat, we find support that a 10 percent increase in the use of 401(k) plans reduces pension costs per worker by 1.8 to 2.0 percent. Collective bargaining helps to mitigate the decline in employer costs.

Key concepts: Pension, Internal revenue, Pension plan, Revenue, Plan (archaeology), Service (business), Labour economics, Business

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