Document Type

Article

Publication Date

2026

Abstract

Traditionally, the primary sources of retirement income were personal savings, the private retirement system, and Social Security. These three sources have been described metaphorically as the “three-legged stool” of retirement security. In this framework, each leg was viewed as a separate and distinct source of income that provided support throughout a worker’s retirement. Each source presented different and varying degrees of risks that were pooled collectively among the individual, the employer, and the government. Each source also functioned independently of the other two. Thus, the traditional framework of retirement income was thought to be ideal because it balanced and diversified the various risks associated with retirement savings. Although this combination continues to provide retirement security for many

higher-paid workers, it is unlikely that these sources will provide adequate amounts for many of today’s low- and middle-income workers at retirement. As a result, for the first time in recent history, the next generation of retirees are likely to see their living standards decline during old age. This probable outcome is due to a confluence of recent social, demographic, and economic developments that have changed the retirement savings landscape and that threaten the viability of each of the three traditional sources of retirement income.

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Tax Law Commons

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