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Participants' Imperfect Knowledge of Pension Plan Type
National Bureau of Economic Research [NBER] 
Sept. 10, 2007
Excerpt: This paper investigates the reasons for discrepancies between the pension plan type reported by respondents to the Health and Retirement Study (HRS) and pension plan type obtained from documents produced by their employers, called Summary Plan Descriptions (SPDs). The analysis suggests the discrepancies are sizable and are mainly due to misreports by respondents.
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