The Impact of Tax Legislation on Corporate Income Security Planning for Retirees

This book, first published in 1991, explores the complexities of the relationship between acts of Congress and nine major US corporations regarding employer-sponsored retirement plans. The study was designed to discover if and why corporate decision makers respond to the Congress tax incentives or the disincentives that affect the design of corporate income security plans for retirees.

Auteur

Ruth Ylvisaker Winger

Contenu

1. Introduction 2. Background of the Study 3. Research Method 4. Corporate Response to Legislation 5. Income Security Plans in the Corporation 6. Discussion