The management of defined contribution pension plans in local government
Chen, Gang Ebdon, Carol Kriz, Kenneth A. Laforge, Olivier Maisondieu
Chen, Gang
Ebdon, Carol
Kriz, Kenneth A.
Laforge, Olivier Maisondieu
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2013-09-05
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CHEN, G., EBDON, C., KRIZ, K.A. and LAFORGE, O.M. (2013), The Management of Defined Contribution Pension Plans in Local Government. Public Budgeting & Finance, 33: 75-95. https://doi.org/10.1111/j.1540-5850.2013.12015.x
Abstract
Despite the growing importance of defined contribution pension plans in state and local governments, little research exists on how those plans are actually managed. Our study fills a gap in the literature through using a mixed-methods approach on a sample of local governments in Nebraska. We employ a mail-out survey to get broad-based information on DC plan administration throughout the state, and use face-to-face interview techniques on a subsample of plans to investigate the details of plan management. We find several deviations from promulgated best practices, and substantial variation in administrators' knowledge of and role perception related to DC plans. © 2013 Public Financial Publications, Inc.
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This is an open access article under the CC BY license.
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Wiley-Blackwell
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Public Budgeting and Finance
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15405850