Research Papers

(Prepared by the American Benefits Council unless otherwise noted)


December 4, 2013


Our Strong Retirement System: An American Success Story

(prepared by the staffs of the American Benefits Council, the American Council of Life Insurers and the Investment Company Institute)


March 16, 2010


Assessing the Coverage and Budgetary Implications of Legislation Modifying the Deductibility of Retiree Drug Spending Eligible for Subsidies

(prepared for the Council by the Moran Company during congressional consideration of health care reform legislation)


October 30, 2009


Jobs in Peril: Assessing the Impact of Increases in Defined Benefit Plan Funding Obligations on Employment During an Economic Recession

(prepared for the Council by Optimal Benefit Strategies, LLC)


January 12, 2009


Condition Critical: Ten Prescriptions for Reforming Health Care Quality, Cost and Coverage


June 2, 2008


Revenue Estimates and Retirement Policy: The Need to Consider Present-Value Estimates of Changes in Tax Policy


September 23, 2005


Promises to Keep: The True Nature of the Risks to the Defined Benefit Pension System

(prepared for the Council by Mary Schmitt and John O'Hare of Optimal Benefit Strategies, LLC)


February 17, 2005


Funding our Future: A Safe and Sound Approach to Defined Benefit Pension Plan Funding Reform


June 9, 2004


Safe and Sound: A Ten-Year Plan for Promoting Personal Financial Security


May 26, 2004


Pensions at the Precipice: The Multiple Threats Facing our Nation's Defined Benefit Pension System


March 11, 2002


A Flexible Workforce: The changing face and the changing pace of today's worker — an employer perspective


February 26, 2001


Taking Stock in Employee Benefits: The Democratization of Broad-Based Stock Plans — An Employer Perspective


April 6, 2000


Looking to the Future: A New Perspective on the Social Security Problem


August 1999


Stretching the Pension Dollar: Improving U.S. Retirement Security and National Saving by Enhancing Employer-Based Pension Plans

(Prepared by Watson Wyatt Worldwide for APPWP and the American Council for Capital Formation)


June 8, 1998


What is Good for the Goose is Good for the Gander: ERISA, Federal Employee Health Benefits Act and Medicare Claims Denial and Appeals Procedures and Remedies


September, 1991


Gridlock Revisited: On the Road Toward Pension Simplification


September, 1991


Return on Investment: Pensions Are How America Saves


January, 1991


Second Opinion: Employers Can Make Managed Care Work


May, 1990


Benefits Bargain: Why We Should Not Tax Employee Benefit Plans

(For a higher-resolution copy of this publication, please contact the Council at (202) 289-6700.)


September, 1989


Gridlock: Pension Law in Crisis and The Road to Simplification