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All findings, interpretations, and conclusions of this paper represent the views of the author(s) and not those of the Wharton School or the Pension Research Council. © 1997 Pension Research Council of the Wharton School of the University of Pennsylvania. All rights reserved.
The author was senior economist with the Employee Plans Division of the IRS when he wrote the bulk of this chapter; he thanks the actuaries there, particularly Kathryn Marticello, for their comments and assistance. Lawrence Bader and Professor H. Fred Mittelstaedt also provided helpful comments. Notes
Date Posted: 21 February 2020