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Related Experiment Video

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Improving Strength, Power, Muscle Aerobic Capacity, and Glucose Tolerance through Short-term Progressive Strength Training Among Elderly People

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Tax reform options: promoting retirement security.

Jack VanDerhei¹

¹Employee Benefit Research Institute, Washington, DC 20005-4051, USA.

EBRI Issue Brief

|February 15, 2012

Summary

Proposed changes to retirement savings tax policy could significantly reduce 401(k) accounts. Ending tax deductions or imposing a "20/20 cap" disproportionately impacts lower-income workers and younger generations.

Area of Science:

Retirement savings policy
Taxation
Economics

Background:

Current tax code caps defined contribution plan contributions.
Federal deficit reduction efforts prompt reviews of tax expenditures.
Two major reform proposals aim to alter retirement savings tax policy.

Purpose of the Study:

Analyze the impact of proposed changes to retirement savings tax incentives.
Evaluate the effects of ending tax deductions for 401(k) contributions.
Assess the consequences of the proposed "20/20 cap" on retirement savings.

Main Methods:

Simulation of tax policy changes on 401(k) account balances.
Analysis of proposed "20/20 cap" impact across income groups and age cohorts.
Examination of the role of employer-sponsored retirement plans and auto-enrollment.

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Main Results:

Ending tax exclusion for employee contributions could reduce 401(k) accounts by 11.2% to 24.2% at retirement age.
The "20/20 cap" significantly reduces retirement savings for low-income workers and younger cohorts.
Employer-sponsored plans and auto-enrollment are crucial for retirement income security.

Conclusions:

Proposed tax reforms may lead to substantial reductions in retirement savings, particularly for vulnerable populations.
The "20/20 cap" could disproportionately harm low-income workers and younger individuals.
Careful analysis is needed to understand the full impact of changing retirement savings tax incentives on future retirement income adequacy.