Scholarly Articles and Other Contributions
 

Document Type

Article

Publication Date

2000

Abstract

This article analyzes the risk of shortfall in the expected retirement benefits in defined contribution plans, as regulated by the Employee Retirement Income Security Act of 1974 (ERISA). The article compares and contrasts the allocation of investment risks between defined benefit and defined contribution plans. This article demonstrates that current pension law offers inadequate protection of the expected retirement benefit in defined contribution plans and proposes additional fiduciary, insurance, and funding protection for defined contribution plans.

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Tax Law Commons

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