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Women's Pensions: Recent Legislation Generally Improved Pension Entitlement and Increased Benefits

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Report Type Reports and Testimonies
Report Date March 26, 1992
Report No. T-HRD-92-20
Subject
Summary:

This testimony focuses on how recent changes to the private pension rules have improved pension entitlement and benefits for working women and widows. GAO discusses (1) the impact of the vesting and distribution provisions under the Tax Reform Act of 1986, (2) widows' receipt of survivor pension income and the act's impact on their access to benefits, (3) the role of the private pension system in improving the economic condition of poor widows, and (4) recent Internal Revenue Service efforts to improve the effectiveness of pension documents important to the wives of private pensioners.

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