The Disappearing Defined Benefit Pension and Its Potential Impact on the Retirement Incomes of Baby Boomers
The Disappearing Defined Benefit Pension and Its Potential Impact on the Retirement Incomes of Baby Boomers
复制标题
消失的固定福利养老金及其对婴儿潮一代退休收入的潜在影响
DOI：
10.2139/ssrn.1370503
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发表时间：
2009
期刊：
影响因子：
--
通讯作者：
E. Toder
中科院分区：
文献类型：
--
作者：
B. Butrica;H. Iams;Karen E. Smith;E. Toder
本文使用微观模拟模型来估计在未来5年内冻结所有剩余的私营部门和三分之一的公共部门固定收益（DB）养老金计划将如何影响婴儿潮一代的退休收入。如果冻结的计划得到新的或增强的固定缴款（DC）退休计划的补充，输家将多于赢家，平均家庭收入将下降。1961年至1965年出生的最后一波婴儿潮一代的家庭收入下降幅度要比1946年至1950年出生的人大得多，因为年轻的婴儿潮一代更有可能在相对较少的工作任期内冻结DB养老金。更高的DC应计费用将使一些家庭的退休收入增加超过他们失去的DB福利。但大约26%的上一波婴儿潮一代在67岁时家庭收入会降低，只有11%的人会看到他们的收入增加。
This article uses a microsimulation model to estimate how freezing all remaining private-sector and one-third of all public-sector defined benefit (DB) pension plans over the next 5 years would affect retirement incomes of baby boomers. If frozen plans were supplemented with new or enhanced defined contribution (DC) retirement plans, there would be more losers than winners, and average family incomes would decline. The decline in family income would be much larger for last-wave boomers born from 1961 through 1965 than for those born from 1946 through 1950, because younger boomers are more likely to have their DB pensions frozen with relatively little job tenure. Higher DC accruals would raise retirement incomes for some families by more than their lost DB benefits. But about 26 percent of last-wave boomers would have lower family incomes at age 67, and only 11 percent would see their income increase.