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August 1988

How has vesting changed since passage of Employee Retirement Income Security Act?

Avy Graham

Since the enactment of ERISA in 1974, vesting status is attained sooner for most workers and is more easily obtained for mobile workers. Changes in vesting provisions in defined benefit pension plans are traced in this article using results from two Bureau of Labor Statistics surveys, one conducted in 1974 before enactment of ERISA, and the other in early 1986, just before passage of the Tax Reform Act.

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