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Background Paper: Utilization of Tax Incentives for Retirement Saving: An Update, February 2006 (PDF)
U.S. Congressional Budget Office [CBO] Link to more items from this source
Feb. 13, 2006
22 pages. Excerpt: Overall, the paper finds that participation in tax-favored retirement plans declined slightly over the study period. Increases in IRA and 401(k) participation were more than offset by declines in participation in noncontributory plans, such as traditional defined-benefit plans.

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