Making Maximum Use of Tax-Deferred Retirement Accounts

Janette A. Kawachi, Karen E. Smith, E. Toder
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引用次数: 12

Abstract

Most workers do not contribute the maximum allowable amount to employer-sponsored tax-deferred retirement plans. The share of maximum contributors increased between 1990 and 2003, as did the percentage of participants who contribute the maximum or at least 10 percent of earnings. But virtually all the growth in maximum contributors came from groups with high shares of maximum contributors in 1990. Recent increases in contribution limits can be expected to reduce shares of maximum contributors, but raise relative shares of maximum contributors among high-earning and education groups. Increases in contribution limits do little to increase retirement preparedness among lower-income groups.
最大限度地利用递延纳税退休账户
大多数工人没有向雇主赞助的延税退休计划缴纳最高允许金额。从1990年到2003年,最高缴款者的比例有所增加,缴纳最高或至少10%收入的参与者的比例也有所增加。但是,1990年最大出资人的增长几乎全部来自最大出资人所占比例较高的群体。最近提高缴费限额预计会减少最高缴费比例,但会提高高收入和受教育程度人群中最高缴费比例的相对比例。提高缴费限额对提高低收入群体的退休准备作用不大。
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