The effect of accrued pension benefit preservation on worker mobility in multiemployer plans

The relationship between mobility of vested plan participants and the use of reciprocity agreements in multiemployer plans was investigated. The assumption that pension benefit forfeiture retards worker mobility was considered. The assumption that worker mobility is enhanced by benefit preservation is one of the justifications for tax incentives provided retirement plans. Several variables were considered in addition to the use or nonuse of reciprocity agreements; however, none of the variables were found to be significantly related to the turnover rate for vested plan participants in multiemployer plans. The primary conclusion of the research was that the hypothesis that benefit preservation through the use of reciprocity agreements in multiemployer plans is ineffective in increasing turnover for vested plan participants could not be rejected.

Name thesis:degree_name

Ph. D.

Level thesis:degree_level

doctoral

Discipline thesis:degree_discipline

Business

Department dc:contributor.department

Business

Grantor dc:publisher

Virginia Polytechnic Institute and State University

Year dc:date.issued

1985

Author dc:creator

• Cozort, Larry A.

Chair dc:contributor.committeechair

• Seago, W. Eugene

Committee members dc:contributor.committeemember

• Houck, Ernie
• Beams, Floyd A.
• Brown, Robert M.
• Robinson, Jerald F.

Statement dc:rights

• In Copyright

Licence dc:rights.uri

• http://rightsstatements.org/vocab/InC/1.0/

Language dc:language.iso

en_US

Handle dc:identifier.uri

http://hdl.handle.net/10919/54746

OAI identifier oai:identifier

oai:vtechworks.lib.vt.edu:10919/54746