Steinberg Allen, Lucas Lori
Hewitt Associates, Lincolnshire, Illinois, USA.
Benefits Q. 2004;20(4):15-26.
While many 401(k) participants at large companies can expect replacement of nearly 100% of preretirement income, not all workers participate in their 401(k) plan. Moreover, the authors show that even among participants, the extent of retirement preparedness depends on defined benefit (DB) plan coverage and retiree medical benefit generosity. Given recent trends in the elimination of DB plans and retiree medical subsidies and the voluntary nature of 401(k) participation, retirement income responsibility is increasingly shifting to workers. The authors discuss how employers might help workers meet their retirement income needs in this changing environment.
虽然大公司的许多401(k)计划参与者有望获得几乎相当于退休前收入100%的替代收入，但并非所有员工都参与其401(k)计划。此外，作者表明，即使在参与者中，退休准备程度也取决于固定收益(DB)计划覆盖范围和退休人员医疗福利的慷慨程度。鉴于近期取消DB计划和退休人员医疗补贴的趋势以及401(k)参与的自愿性质，退休收入责任正日益转向员工。作者讨论了在这种不断变化的环境中雇主如何帮助员工满足其退休收入需求。
