Disposition of Lump-Sum Pension Distributions: Evidence from Tax Returns

National Tax Journal

Volumn 52, Issue 3, 1999, Pages 593-613

  Sabelhaus, John ^a   Weiner, David ^a  

^a Macroeconomic Analysis Division   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0039689126     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (11)

1. Bassett, William F., Michael J. Fleming, and Anthony P. Rodrigues. "How Workers Use 401 (k) Plans: The Participation, Contribution, and Withdrawal Decisions." National Tax Journal 51 No. 2 (June, 1998): 263-59.
2. Burman, Len, and Norma Coe. "What Happens When You Show Them the Money? (Lump-Sum Distributions and Retirement Security)." Report prepared for Pension and Welfare Benefits Administration, U.S. Department of Labor. Washington, D.C.: The Urban Institute, June, 1998.
3. Chang, Angela E. "Tax Policy, Lump-Sum Pension Distributions, and Household Saving." National Tax Journal 46 No. 2 (June, 1996): 235-52.
4. Fronstin, Paul. "IRA Assets Grew by 23 Percent During 1997." EBRI Notes 12:3-7. Washington, D.C.: Employee Benefits Research Institute, December, 1998.
5. Gale, William G., and John Sabelhaus. "Perspectives on the Household Saving Rate." Brookings Papers on Economic Activity, 1 (forthcoming, 1999).
6. Poterba, James M., Steven F. Venti, and David A. Wise. "Lump-Sum Distributions from Retirement Saving Plans: Receipt and Utilization." In Inquiries into the Economics of Aging, edited by David A. Wise, 85-105. Chicago: University of Chicago Press, 1998.
7. Sabelhaus, John. "Modeling IRA Accumulation and Withdrawals." Congressional Budget Office. Mimeo, December, 1998.
8. Woods, John R. "Pension Benefits Among the Aged: Conflicting Measures, Unequal Distributions." Social Security Bulletin 59 No. 3 (Fall, 1996): 3-30.
9. Yakoboski, Paul. "Retirement Program Lump-Sum Distributions: Hundreds of Billions in Hidden Pension Income." EBRI Issue Brief No. 146. Washington, D.C.: Employee Benefits Research Institute, 1994.
10. Yakoboski, Paul. "Large Plan Lump-Sums: Rollovers and Cashouts." EBRI Issue Brief No. 188. Washington, D.C.: Employee Benefits Research Institute, August, 1997.
11. Yakoboski, Paul. "IRAs: Benchmarking for the Post-TRA '97 World." EBRI Notes 19 No. 12. Washington, D.C.: Employee Benefits Research Institute, December, 1998.