Skip to main content

Pension Plans: Vesting Status of Participants in Selected Small Plans

HRD-88-31 Published: Oct 30, 1987. Publicly Released: Oct 30, 1987.
Jump To:

Highlights

In response to a congressional request, GAO provided information on the vesting status of individuals in top-heavy retirement plans in small businesses with fewer than 100 employees, to determine the likely effect of the Tax Reform Act of 1986 on their vesting status.

Full Report

Full Report (16 pages)

Office of Public Affairs

Topics

Retirement Security
Eligibility criteriaProposed legislationRetirement benefitsPensionsTax lawPension planSmall businessTax reformWorkersRetirement plans