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Private Pensions: Impact of New Vesting Rules Similar for Women and Men

HRD-90-101 Published: Aug 21, 1990. Publicly Released: Aug 21, 1990.
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Highlights

Pursuant to a legislative requirement, GAO reviewed the impact of the Tax Reform Act of 1986 provisions that changed vesting requirements for participants in private pension plans, focusing on the: (1) proportion of women and men vested under the old and new rules; and (2) changes in vested benefits due to the act.

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Employee benefit plansEmployee retirement plansPension plan cost controlRetirement benefitsPensionsService creditTax lawWomenPension planData errors