Number: RL31551
Title: Employer Stock in Pension Plans: Economic and Tax Issues
Authors: Jane G. Gravelle, Government and Finance Division 
Abstract: This report provides an economic perspective of employer stock in pension plans, focusing on the potential rationale for government intervention into employer retirement and profit sharing plans. The next section of the report discusses the kinds of retirement and profit sharing plans firms use. It discusses why pension and profit sharing plans might exist even without government intervention. Finally, the report discusses economic rationales for government intervention and implications of these rationales for possible legislative revisions.
Pages: 7
Date: Updated September 4, 2002