Number: RL32756 Title: Social Security Individual Accounts and Employer-Sponsored Pensions Authors: Patrick Purcell, Domestic Social Policy Division Abstract: This report describes employers in the United States in terms of their size, sponsorship of employee benefits, and other characteristics that might influence the extent to which implementing and administering individual accounts (IAs) could add to employers operating costs. It discusses the features of IAs that are most likely to affect their administrative costs and how the policies and procedures that might minimize those costs could also affect the extent to which participants would be able to exercise control over their individual accounts. Pages: 18 Date: February 3, 2005