Pension Policy and Small Employers: At What Price Coverage?

An EBRI-ERF Policy Study, 1989
ISBN 0-86643-050-4
Hardcover, 235 pp.
PDF, 10.3 mg
Employee Benefit Research Institute, © 1989


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Executive Summary

This book reviews the incidence of pension coverage in small businesses and offers suggestions as to why many small employers do not offer pensions. The study also highlights public policy options for increasing small-business pension coverage—ranging from expanding Social Security to instituting a mandatory employer-provided pension system, and from providing additional tax incentives to offering regulatory relief. To estimate the effectiveness of these approaches, author Emily S. Andrews, Ph.D., analyzes the extent to which firm size, work force composition, earnings, unionization, and administrative costs influence pension coverage.