"[EGTRRA] made sweeping changes to the rules governing pensions and [IRAs]. As these provisions were being debated, critics pointed out that the higher IRA limits-- which will reach as much as $6,000 for some taxpayers, up from $2,000 under previous law-- could crowd out private pensions ... [N]o evidence exists about how IRAs have affected employees' demand for pension plans. This study attempts to shed some light on the empirical magnitude of the crowd-out effect."  MORE >>