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Measuring Defined Benefit Plan Replacement Rates With Pensync (PDF)
Monthly Labor Review 
Nov. 30, 2004
12 pages. Excerpt: A synthetic pension data set created with regression and statistical matching procedures utilizes IRS data to evaluate the effectiveness of a defined benefit pension plan in meeting the income needs of retirees; the findings suggest that variations in replacement rates stem from differences in benefit formulas, earnings, years in the plan, and employment characteristics.
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