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Designing Better Pension Benefits Statements: Current Status, Best Practices and Insights from the Field of Judgment and Decisionmaking (PDF)
RAND Corporation for the U.S. Department of Labor [DOL] 
May 7, 2013
"Currently, the information provided in pension benefits statements vary widely by plan provider as well as by the nature of benefits offered. The inconsistency could occur partly because recommended best practices for, and empirical studies that test, the design and content of statements vary widely in the literature. Furthermore, little is known on how people think about saving for retirement.... [This paper begins] by reviewing best practices and recommendations provided from the trade literature. Next, we describe the content and design of a cross section of statements that are currently being used by plan providers. Finally, we review the academic literature on individuals' understanding of, and information needs related to, pension benefits statements."
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