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New survey data on pension benefits
William J. Wiatrowski
Economist, Division of Occupational Pay
and Employee Benefit Levels, Bureau of Labor Statistics
Defined pension benefit plansthose that spell out benefits usually in terms of salaries and serviceprovide widely varying benefit to retirees and their survivors. This article examines workers' replacement ratesthe percentage of the final year's salary provided by a pension payment.
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Evolution of employer-provided defined benefit pensions. December 1991.
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