Excerpt: This study looks at the access and participation of workers in retirement plans offered by their employers. It examines those issues by firm size and finds that workers in large and small firms participate at very similar rates if a retirement plan is made available to them. It also analyzes the reasons workers do not participate even when the employer sponsors a retirement plan. It then discusses several of the issues that face policymakers and how those must be balanced to result in the best outcome.  MORE >>