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| Are Firms or Workers Behind the Shift Away from Defined Benefit Pension Plans? (PDF) Federal Reserve Board  May 13, 2005 33 pages. Excerpt: In this study we estimate the contribution of changing workforce characteristics and production environments to the shift in pension coverage. Our findings suggest that, while aggregate factors explain a large part of the movement, changes in worker demand, due to evolving workforce characteristics, also contributed notably. On the supply side, we find support for the theory that technical change has reduced the value of DB plans. |
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