Journal of Pension Benefits articles

Recent articles from Journal of Pension Benefits

A legislative and political history of ERISA preemption, Part 1.
September 22, 2006... This article recounts the key role of preemption issues in Congress's decision to pass ERISA. Until shortly before ERISA's enactment, employers and the AFL-CIO opposed comprehensive pension reform legislation. When states threatened to regulate private pension and welfare plans, however,...

The Target 401(k) Plan: a results-based model.
September 22, 2006... In order to accentuate the positive attributes of our 401(k) system, yet improve on its shortcomings by incorporating elements of traditional pension plans, we present a results-oriented plan design referred to as the Target 401(k) Plan. A results-based approach will better assist our...

Focus on ... the Social Security and Medicare Trustees' reports.
September 22, 2006... This article discusses the reports issued in May 2006 by the Social Security and Medicare Trustees. Social Security and Medicare are the most important programs benefiting elderly Americans, and have contributed to a substantial reduction in poverty among the elderly. In 1959, more than...

Dramatic new accounting rules for pension plans.
September 22, 2006... FASB's proposed new standard calls for dramatic changes in reporting by pension plan sponsors. The Board indicated its desire to "comprehensively reconsider accounting for post retirement benefits" described by FAS 87 (single-employer defined benefit pension plans) and FAS 106...

From the editors.
September 22, 2006... We are celebrating the 14th anniversary of JPB! We are very grateful to our authors, editors, and readers, who have made this Journal a success. A special thanks to Elizabeth Venturo, our editor at Aspen, who works hard to keep us on task and on time. Not an easy job! We are also...