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Determinants and Effects of Employer Matching Contributions in 401(k) Plans

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Author Info
William E. Even (Miami University)
David A. Macpherson (Florida State University)

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Abstract

This paper uses data from the April 1993 Pension Supplements to the Current Population Survey to investigate the impact of employer matching and employee tenure on participation levels in 401(k) plans. While earlier studies examine similar issues, this study makes several advances. First, consistent with the theory that employers may use matching contributions to satisfy nondiscrimination rules, the study shows that correcting for the endogeneity of employer matching substantially increases the estimated effect of matching on participation levels. Second, the study provides evidence that the large positive association between employee tenure and 401(k) participation is because 'stayers' tend to be 'savers'.

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File URL: http://129.3.20.41/eps/lab/papers/0405/0405001.pdf
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Publisher Info
Paper provided by EconWPA in its series Labor and Demography with number 0405001.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 33 pages
Date of creation: 03 May 2004
Date of revision:
Handle: RePEc:wpa:wuwpla:0405001

Note: Type of Document - pdf; pages: 33
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Web page: http://129.3.20.41

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J - Labor and Demographic Economics

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  1. Olivia S. Mitchell & Gary R. Mottola & Stephen P. Utkus & Takeshi Yamaguchi, 2006. "The Inattentive Participant: Portfolio Trading Behavior in 401(k) Plans," Working Papers wp115, University of Michigan, Michigan Retirement Research Center. [Downloadable!]
  2. Mark Schreiner, 2001. "Match Rates and Savings: Evidence from Individual Development Accounts," Microeconomics 0108003, EconWPA, revised 27 Dec 2001. [Downloadable!]
  3. James J. Choi & David Laibson & Brigitte C. Madrian, 2004. "Plan Design and 401(k) Savings Outcomes," NBER Working Papers 10486, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. Olivia S. Mitchell & Stephen P. Utkus & Tongxuan (Stella) Yang, 2005. "Turning Workers into Savers? Incentives, Liquidity, and Choice in 401(k) Plan Design," NBER Working Papers 11726, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  5. Takeshi Yamaguchi, 2006. "Understanding Trading Behavior in 401(k) Plans," Working Papers wp125, University of Michigan, Michigan Retirement Research Center. [Downloadable!]
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