Section 401(k), 403(b) and 457(b) plans: who can do what?
This article examines the three main types of supplementary pension arrangements. It focuses on their origins and development, employer eligibility, deferral and contribution limits, funding arrangements and other technical requirements as they have been affected by recent developments.
School of Business and Economics, California State University, Hayward, USA.
J G
JG
Kilgour
D000368:Aged; D003132:Commerce / Q000191:economics; D006801:Humans; D010415:Pensions / Q000145:classification*; D012179:Retirement / Q000191:economics*; D012456:Salaries and Fringe Benefits; D014481:United States; D000078329:Workforce