Access the full text.
Sign up today, get DeepDyve free for 14 days.
MA Petersen (1992)
Pension reversions and worker-stockholder wealth transfersQ J Econ, 107
EA Zelinsky (2000)
The cash balance controversyVa Tax Rev, 19
JL Coronado, PC Copeland (2004)
Cash balance pension plan conversions and the new economyJournal of Pension Economics & Finance, 3
EP Lazear (1979)
Why is there mandatory retirement?J Polit Econ, 87
WH Greene (2000)
Econometric analysis
JK Thomas (1989)
Why do firms terminate their overfunded pension plans?J Account Econ, 11
R Clark, J Haley, S Schieber (2001)
Adopting hybrid pension plans: financial and communication issuesBenefits Q, 17
RA Ippolito (1986)
Pensions, economics, and public policy
K Olsen, J VanDerhei (1997)
Retirement prospects in a defined contribution world
H Winklevoss (1993)
Pension mathematics with numerical illustrations
J Hausman, D McFadden (1984)
Specification tests for the multinomial logit modelEconometrica, 52
PJ Purcell (2006)
H.R. 2830: the pension protection act of 2005J Pension Planning Compliance, 31
EA Zelinsky (2001)
The cash balance controversy revisited: age discrimination and fidelity to statutory textVa Tax Rev, 20
HF Mittelstaedt (1989)
An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plansJ Account Econ, 11
R Clark, A McDermed (1990)
The choice of pension plans in a changing regulatory Environment
T Ghilarducci, M Reich (2001)
Complementarity of pensions and training under multiemployer plansJ Labor Res, 22
G Niehaus, T Yu (2005)
Cash-balance plan conversions: evidence on excise taxes and implicit contractsJ Risk Insur, 72
OS Mitchell, SJ Schieber (1998)
Living with Defined Contribution Pensions
L Papke, MA Petersen, J Poterba (1996)
Advances in the economics of aging
RB Freeman (1981)
The effect of unionism on fringe benefitsInd Labor Relat Rev, 34
A Gustman, T Steinmeier (1992)
The stampede toward defined contribution pension plans: fact or fiction?Ind Relat, 31
Zvi Bodie (1990)
The ABO, the PBO and Pension Investment PolicyFinanc Anal J, 46
RB Freeman, JL Medoff (1984)
What Do Unions Do?
RA Ippolito (2001)
Reversion taxes, contingent benefits, and the decline in pension fundingJournal of Law and Economics, 44
RA Ippolito (1985)
The labor contract and true economic pension liabilitiesAm Econ Rev, 75
D Belman, M Belzer (1997)
Government regulation of the employment relationship
DM McGill, KN Brown, JJ Haley, SJ Schieber (2005)
Fundamentals of private pensions
D Schoenfeld (1982)
Partial residuals for the proportional hazards regression modelBiometrika, 69
T Ghilarducci, W Sun, S Nyce (2004)
Employer contributions and 401(k) plans: a noteInd Relat, 43
JD Rauh (2006)
Investment and financing constraints: evidence from funding of corporate pension plansJ Finance, 61
RA Ippolito, JW Thompson (2000)
The survival rate of defined-benefit plans, 1987–1995Ind Relat, 39
SJ Kopp, LJ Sher (1998)
A benefit value comparison of a cash balance plan with traditional final average pay defined-benefit planThe Pension Forum, 11
RA Ippolito (1995)
Toward explaining the growth of defined contribution plansInd Relat, 34
D Kruse (1995)
Pension substitution in the 1980’s: why the shift toward defined contribution plans?Ind Relat, 34
(2005)
Private Pension Plan Bulletin
L Papke (1999)
Are 401(k) plans replacing other employer-provided pensions? Evidence from panel dataJ Hum Resour, 34
This study utilizes pension plan level 5500 data from the Department of Labor and Internal Revenue Service to investigate the determinants of traditional defined benefit plan conversion to hybrid cash balance plans during the 1990s. Incorporating the possibility of plan termination instead of plan conversion, the author finds a negative effect of plan funding status, union status, the number of total defined benefit plans at the firm, and plan contributions on the likelihood of plan conversion. The number of active participants and total defined contribution plans at the firm positively affect the probability of conversion. Plans at firms with at least one union plan were less likely to terminate. Additionally, the number of defined benefit plans at the firm and plan contributions had a negative effect on the likelihood of plan termination. Industry fixed effects were significant in all specifications.
Journal of Labor Research – Springer Journals
Published: Dec 16, 2008
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.