Percentage of total expenditures allocated to pension expenditures by income group, 1986 and 1996 Percentage Income group 1986 1996 Lowest 20 percent 0.7 0.2 Second 20 percent 0.6 0.4 Third 20 percent 1.3 1.2 Fourth 20 percent 2.4 2.3 Highest 20 percent 4.4 5.0