"[T]here seems to be ample evidence that, based on our employer-sponsored system, tax expenditures are a critical component. They encourage plan adoption and retention by employers, plan contributions by both employers and employees and assist greatly in America's overall savings for retirement. The critical unknown based on the GAO question is a determination of 'how much' expenditure is needed to make sure that there are net benefits in the form of efficiency gains for society as a whole."  MORE >>