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The Effect of Reagan Era Public Policy on Private Retirement Plan Growth

Mark L. Power, August Ralston and Todd R. Kielkopf

Journal of Insurance Issues, 1995, vol. 18, issue 2, 66-79

Abstract: Public policies have been established to regulate private retirement plans and encourage plan formation through tax code preferences. The purpose of this paper is to analyze the effects of Reagan era public policies on plan type and plan formation objectives. This study supports previous research on the effects of public policy on private retirement plan preference and identifies a negative impact on plan formations from tax reform during the Reagan Administration. This paper shows that Reagan era public policy did not expand retirement plan coverage.

Date: 1995
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