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The Economics of Bequests in Pensions and Social Security
National Bureau of Economic Research [NBER] Link to more items from this source
Apr. 12, 1999

"Experience in private pension plans and recent policy discussions about investment-based reforms of Social Security suggest that some form of bequest is likely to be part of any such reform that is enacted. This paper provides a first examination of the potential magnitudes of such bequests and of their effect on retirement annuities and asset accumulation."

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