Pension Substitution in the 1980s: Why the Shift toward Defined Contribution?
The relative decline of defined benefit (DB) pension plans, and growth of defined contribution (DC) plans, has been often noted but not extensively explored. This paper reports on the construction of a new longitudinal company‐based data set on pension plans for the years 1980‐86 (including all U.S....
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| Published in | Industrial relations (Berkeley) Vol. 34; no. 2; pp. 218 - 241 |
|---|---|
| Main Author | |
| Format | Journal Article |
| Language | English |
| Published |
Oxford, UK
Blackwell Publishing Ltd
01.04.1995
Wiley Subscription Services, Inc |
| Subjects | |
| Online Access | Get full text |
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| Abstract | The relative decline of defined benefit (DB) pension plans, and growth of defined contribution (DC) plans, has been often noted but not extensively explored. This paper reports on the construction of a new longitudinal company‐based data set on pension plans for the years 1980‐86 (including all U.S. companies with large plans, and a 10 percent sample of companies with small plans, at any point during this period). The decline in DB coverage is primarily due to fewer participants in companies maintaining such plans, while very little of the growth in DC coverage is due to companies terminating DB plans. Also, multinomial logit analysis of manufacturing company choices indicates that the higher administrative costs of DB plans lead new adopters to favor DC plans, but this explains little of the tremendous growth in DC plans. In addition, higher industry variability and capital intensity, and smaller company size, lead new adopters to favor DC plans. |
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| AbstractList | The relative decline of defined benefit (DB) pension plans, and growth of defined contribution (DC) plans, has been often noted but not extensively explored. This paper reports on the construction of a new longitudinal company‐based data set on pension plans for the years 1980‐86 (including all U.S. companies with large plans, and a 10 percent sample of companies with small plans, at any point during this period). The decline in DB coverage is primarily due to fewer participants in companies maintaining such plans, while very little of the growth in DC coverage is due to companies terminating DB plans. Also, multinomial logit analysis of manufacturing company choices indicates that the higher administrative costs of DB plans lead new adopters to favor DC plans, but this explains little of the tremendous growth in DC plans. In addition, higher industry variability and capital intensity, and smaller company size, lead new adopters to favor DC plans. The relative decline of defined benefit (DB) plans, and growth of defined contribution (DC) plans, has been often noted but not extensively explored. The construction of a new longitudinal-based data set on pension plans for the years 1980 to 1986 is discussed. The decline in DB coverage is primarily due to fewer participants in companies maintaining such plans, while very little of the growth in DC coverage is due to companies terminating DB plans. Also, multinomial logit analysis of manufacturing company choices indicates that the higher administrative costs of DB plans lead new adopters to favor DC plans, but this explains little of the tremendous growth in DC plans. In addition, higher industry variability and capital intensity, and smaller company size, lead new adopters to favor DC plans. Considers the relative decline of defined benefit (DB) pension plans, and growth of defined contribution (DC) plans. Finds that the decline in DB coverage is primarily due to fewer participants in companies maintaining such plans, while very little of the growth in DC coverage is due to companies terminating DB plans. (Original abstract-amended) |
| Author | KRUSE, DOUGLAS L. |
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| Cites_doi | 10.17848/9780585261614 10.1111/j.1468-232X.1992.tb00314.x 10.1111/j.1540-6261.1992.tb03981.x 10.1017/CBO9780511810176 10.1016/0148-6195(88)90018-5 10.1016/0278-4254(86)90016-5 10.3386/w3973 |
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| Notes | ArticleID:IREL218 istex:EBC66B3C2C600AE1C3A2FBF56006290208375B89 ark:/67375/WNG-G284JJ2N-0 School of Management and Labor Relations, Rutgers University, and National Bureau of Economic Research. This work was supported by a Henry Rutgers Fellowship. Useful advice and encouragement is acknowledged from Mark Killingsworth, Olivia Mitchell, Richard Ippolito, Joseph Blasi, Mike Stein, Steve Director, Dan Beller, and Leslie Papke, although none bears responsibility for errors or conclusions. ObjectType-Article-2 SourceType-Scholarly Journals-1 ObjectType-Feature-1 content type line 23 ObjectType-Article-1 ObjectType-Feature-2 |
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| References | Turner, John, and Daniel Beller. 1992. Trends in Pensions. Washington . DC : U.S. Government Printing Office. Ippolito, Richard A. 1985. "The Labor Contract and True Economic Pension Liabilities. American Economic Review 75 (December): 1031-43. Maddala, G. S. 1983. Limited Dependent and Qualitative Variables in Econometrics. New York : Cambridge University Press. Szabo, Joan. 1989. "ESOP's Fables and Other Pension Choices. Personnel Administrator 34(11) (November): 38-42. Power, Mark L. 1987. "An Analysis of the Growth in Defined Benefit and Defined Contribution Pension Plans. Benefits Quarterly 3(3), 49-56. Ippolito, Richard A., and William H. James. 1992. "LBOs, Reversions, and Implicit Contracts. Journal of Finance 47(1), 139-68. Hamdallah, Ahmed, and William Ruland. 1986. "The Decision to Terminate Overfunded Pension Plans. Journal of Accounting and Public Policy 5(2), 77-91. Clark, Robert L., and Ann A. McDermed. 1990. The Choice of Pension Plans in a Changing Regulatory Environment. Washington . DC : AEI Press. Blasi, Joseph R. 1988. Employee Ownership: Revolution or Rip-off?. New York : Harper and Row. Gustman, Alan L., and Thomas L. Steinmeier. 1992. "The Stampede toward Defined Contribution Pension Plans: Fact or Fiction? Industrial Relations 31(2) (Spring): 361-69. Blasi, Joseph R., and Douglas L. Kruse. 1991. The New Owners: The Mass Emergence of Employee Ownership and What It Means to American Business. New York : HarperCollins. Kruse, Douglas L. 1993. Profit Sharing: Does It Make a Difference?. Kalamazoo , MI : W. E. Upjohn Institute for Employment Research. Ippolito, Richard A. 1986. Pensions, Economics, and Public Policy. Homewood , II : Dow Jones-Irwin. 1987; 3 1989; 34 1990 1986; 5 1986 1983 1992; 47 1993 1992 1991 1992; 31 1985; 75 1989 1988 Clark Robert L. (e_1_2_1_7_1) 1990 Papke Leslie E. (e_1_2_1_20_1) 1992 Szabo Joan (e_1_2_1_23_1) 1989; 34 Power Mark L. (e_1_2_1_22_1) 1987; 3 Ippolito Richard A. (e_1_2_1_14_1) 1986 Blasi Joseph R. (e_1_2_1_3_1) 1991 e_1_2_1_8_1 Turner John (e_1_2_1_24_1) 1992 e_1_2_1_5_1 e_1_2_1_6_1 e_1_2_1_12_1 e_1_2_1_4_1 e_1_2_1_10_1 e_1_2_1_21_1 e_1_2_1_11_1 Gustman Alan L. (e_1_2_1_9_1) 1992 e_1_2_1_16_1 Kruse Douglas L. (e_1_2_1_17_1) 1991 e_1_2_1_25_1 Ippolito Richard A. (e_1_2_1_13_1) 1985; 75 e_1_2_1_15_1 Blasi Joseph R. (e_1_2_1_2_1) 1988 e_1_2_1_18_1 e_1_2_1_19_1 |
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| Snippet | The relative decline of defined benefit (DB) pension plans, and growth of defined contribution (DC) plans, has been often noted but not extensively explored.... The relative decline of defined benefit (DB) plans, and growth of defined contribution (DC) plans, has been often noted but not extensively explored. The... Considers the relative decline of defined benefit (DB) pension plans, and growth of defined contribution (DC) plans. Finds that the decline in DB coverage is... |
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| SubjectTerms | Changes Costs Deferred compensation Defined benefit plans Defined contribution plans Employee benefits Employees Employers Flexibility Labor market LBO Leveraged buyouts Pension plans Pensions Personal retirement pensions Savings Studies Trends USA Wages & salaries |
| Title | Pension Substitution in the 1980s: Why the Shift toward Defined Contribution? |
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