Tabla de Contenidos:
  • Preface
  • Contents
  • 1 Introduction and Summary
  • 2 Financial Demographics
  • 3 Payments at Retirement
  • 4 Institutional Arrangements for Providing Annuities
  • 5 Pre- Retirement Access to Individual Accounts
  • 6 Spousal Rights
  • 7 Disabled Workers and their Families
  • 8 Children, Life Insurance, and Bequests
  • 9 Worker- Specific Offsets
  • 10 Individual Account Taxation
  • Appendix A: Current Rules for Taxing Savings
  • Appendix B: Tax Treatment in Account Proposals
  • Glossary
  • References