JSM 2005 - Toronto

Abstract #303347

This is the preliminary program for the 2005 Joint Statistical Meetings in Minneapolis, Minnesota. Currently included in this program is the "technical" program, schedule of invited, topic contributed, regular contributed and poster sessions; Continuing Education courses (August 7-10, 2005); and Committee and Business Meetings. This on-line program will be updated frequently to reflect the most current revisions.

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Legend: = Applied Session, = Theme Session, = Presenter
Activity Number: 475
Type: Topic Contributed
Date/Time: Thursday, August 11, 2005 : 8:30 AM to 10:20 AM
Sponsor: Section on Government Statistics
Abstract - #303347
Title: Trends in 401(k) and IRA Contribution Activity, 1999--2002: Results from a Panel of Matched Tax Returns and Information Documents
Author(s): Peter Sailer*+ and Victoria L. Bryant and Sarah A. Holden
Companies: U.S. Internal Revenue Service and U.S. Internal Revenue Service and Investment Company Institute
Address: Statistics of Income Division, Washington, DC, 20013, United States
Keywords: Tax Returns ; Information Returns ; Panel Data ; Administrative Records ; Individual Retirement Arrangements ; Pension Funds
Abstract:

By combining individual tax returns (Form 1040) and information returns (such as Forms W-2 and 5498) in one panel database, the Statistics of Income (SOI) Division made it possible to study trends in contributions by individual taxpayers over time to Individual Retirement Arrangements (IRAs) and other types of retirement plans. Using a highly stratified panel of more than 140,000 taxpayers for tax years 1999 through 2002, this paper analyzes persistency in taxpayers' contribution activities in 401(k) plans and Individual Retirement Arrangements (IRAs). In addition to persistency in 401(k) plan contribution activity, the paper examines 401(k) contribution activity by taxpayer age and income over the four-year time period. Analysis of patterns of taxpayers' IRA contribution activity also will be explored, including determining to what extent taxpayers contributing at the limit increase their contributions to the new limit when limits are increased (as happened for tax year 2002 under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, or EGTRRA).

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Revised March 2005