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1 Private Pension Plans 1 (1966)

handle is hein.tera/pepepla0001 and id is 1 raw text is: TAX     FOUNDATION'S                                                  NUMBER 21
193;
NOVEMBER 1966
PRIVATE PENSION PLANS
This bibliography covers material dealing with the role
of private pension plans in the economy. It does not include
citations from the rather extensive literature designed for the
practical guidance of employers and others concerned with the
technical problems of pension plan operation, except as these
touch on broader issues.
The material is divided into five sections: (I) General
discussions of pension plans, (II) Tax treatment of pension
plans, (III) Investment policies and control of pension funds,
(IV) Effect on securities markets and savings, (V) Statistical
projections and sources.
I. General Discussions of Pension Plans.
Bernstein, Merton C. The Future of Private Pensions. New York: Free
Press of Glencoe, 1964. 385pp.
Detailed account of many phases of private pension plans, in-
cluding characteristics and financial aspects of major types of plans,
effect of employee turnover, problems stemming from plan terminations,
and Federal taxation. Evaluates adequacy of present plans and offers
suggestions for improvement, such as transferable pension credits and
a pension credit clearing house.
Holland, Daniel M. What Can We Expect from Pensions? Harvard Business
Review, Vol. 37, No. 4, July-August 1959, pp. 125-140.
Considers forms of industrial pensions, effects on various
segments of the economy, implications of pension patterns existing in
1959, and some probable future dimensions.
Freund, William. The Status and Prospects of Variable Annuities,
Journal of Finance, Vol. 17, No. 2, May 1962, pp. 177-193.
Predicts that variable annuities will come to enjoy more wide-
spread acceptance as a device for stabilizing the purchasing power
of retirement income. Theoretical discussion of variable annuities
followed by description of some of the existing plans for variable
annuities and the firms offering them. (Discussion on pp. 215-219.)
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