Financial and Life Planning Resource Directory

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Money: Social Security, pensions, annuities
Consumers/clients: Family: Parent-child or -grandchild
	Morton, David, III, Nolo's Guide to Social Security Disability: Getting & Keeping Your Benefits
		NOLO, 2010, $39.99 http://www.amazon.com/Nolos-Guide-Social-Security-Disability/dp/1413311040/ref=pd_sim_b_3#_ Morton helps with this sometimes complicated issue that affects many special needs children as they pass into adulthood.
Consumers/clients: Mid-career, wealth-building
	401(k) Investment Education and Advice, August 2010
		http://www.shrm.org/Research/SurveyFindings/Articles/Pages/401(k)InvestmentAdvice.aspx, Free A summary and PowerPoint presentation of a study of the prevalence and kinds of financial advice that employers make available to 401(k) plan participants.
	Biggs, Andrew G., et al, Treatment of Married Women by the Social Security Retirement Program, The
		Boston College Center for Retirement Research, November 2010, Free http://crr.bc.edu/images/stories/Working_Papers/wp2010_18.pdf The authors observe that while Social Security benefits are relatively generous for married women compared to men, for many women they provide little or no incentive to work.
	Brady, Peter J., Can 401(k) Plans Provide Adequate Retirement Resources?
		Pension Research Council, 2009, Free http://www.pensionresearchcouncil.org/publications/document.php?file=709 Brady argues that moderate 401(k) contribution rates can lead to adequate income replacement rates in retirement for many workers; that adequate asset accumulation can be achieved using only a 401(k) plan; and that these results do not rely on earning an investment premium on risky assets.
	Butrica, Barbara A., and Johnson, Richard W., Racial, Ethnic, and Gender Differentials in Employer-Sponsored Pensions
		Urban Institute, June 2010, Free http://www.urban.org/UploadedPDF/901357-racial-ethnic-gender-differentials.pdf Testimony before the ERISA Advisory Council.
	Butrica, Barbara A., et al, Disappearing Defined Benefit Pension and its Potential Impact on the Retirement Incomes of Boomers, The
		Boston College Center for Retirement Research, January 2009, Free http://crr.bc.edu/images/stories/Working_Papers/wp_2009_2.pdf The authors determine that if defined benefit plans are frozen and replaced with defined contribution plans, there will be more losers than winners, especially among higher-income baby boomers.
	Copeland, Craig, Employment-Based Retirement Plan Participation: Geographic Differences and Trends, 2007
		Employee Benefits Research Institute, October 2008, Free http://www.ebri.org/pdf/briefspdf/EBRI_IB_10-2008.pdf This study looks at census data, plan sponsorship, and plan participation, geographically and by other factors.
	Copeland, Craig, Individual Account Retirement Plans: An Analysis of the 2007 Survey of Consumer Finances, with Market Adjustments to June 2009
		Employee Benefits Research Institute, August 2009, Free http://www.ebri.org/pdf/briefspdf/EBRI_IB_8-2009_No333_SCF.pdf Copeland documents the relatively meager retirement savings in the typical account, which were further reduced by the economic downturn.
	Copeland, Craig, IRA Balances and Contributions: An Overview of the EBRI IRA Database
		Employee Benefits Research Institute, September 2010, Free http://www.ebri.org/pdf/briefspdf/EBRI_IB_09-2010_No346_IRA1.pdf IRA plan participation data.
	Copeland, Craig, Target-Date Fund Use in 401(k) Plans and the Persistence of Their Use, 2007-2009
		Employee Benefits Research Institute, August 2011, Free http://www.ebri.org/publications/ib/index.cfm?fa=ibDisp&content_id=4871 The data shows that use of target date funds continued to rise moderately during 2007-2009 (notwithstanding the stock market crash), and reached 43.2% of participants in 2009 with at least a portion of their 401(k) balance allocated to TDFs.
	Employment-Based Retirement Plan Participation: Geographic Differences and Trends, 2008
		Employee Benefits Research Institute, November 2009, Free http://www.ebri.org/pdf/briefspdf/EBRI_IB_11-2009_No336_Ret-Part.pdf About 56% of all workers, and 63% of full-year wage and salary workers, ages 21–64, worked for an employer or union that sponsors a retirement plan.
	Enduring Confidence in the 401(k) System: Investor Attitudes and Actions
		Investment Company Institute, January 2010, Free http://www.ici.org/pdf/ppr_10_ret_saving.pdf This report shows continued consumer support for 401(k) plans and, perhaps surprisingly, continued low levels of loans and withdrawals combined with steady levels of new contributions, despite the 2009 recession.
	Hastings, Justine, et al, "Financial Literacy and Pension Fees", Trends and Issues, February 2011
		http://www.tiaa-crefinstitute.org/pdf/research/trends_issues/ti_financialpension0211.pdf, Free The authors find that how the impact of fund fees is illustrated to participants has an impact on their understanding and their choices, and that the benefit is greater for those who are less financially literate.
	How does your 401(k) Match Up? (U.S. Bureau of Labor Statistics)
		http://www.bls.gov/opub/cwc/cm20100520ar01p1.htm Helps you compare any particular 401(k) plan with typical plans and provisions nationwide.
	Kapinos, Kandice A., Changes in Firm Pension Policy: Trends Away from Traditional Defined Benefit Plans
		Boston College Center for Retirement Research, February 2011, Free http://crr.bc.edu/images/stories/Working_Papers/wp_2011-6.pdf Kapinos looks into the participant characteristics of DB plans that converted to Cash Balance plans, and consistently finds positive associations be-tween firms with older and female workforces and having defined contribution plans during the same time.
	Karamcheva, Nadia, and Sanzenbacher, Geoffrey, Is Pension Inequality Growing?
		Boston College Center for Retirement Research, January 2010, Free http://crr.bc.edu/images/stories/Briefs/ib_10-1.pdf The authors find that with the growth of defined contribution plans, participation has been declining in the lower third of income earners (though participation rates overall are fairly steady), and that automatic enrollment has not boosted participation for the lower two-thirds of income earners.
	Kobe, Kathryn, Small Business Retirement Plan Availability and Worker Participation
		U.S. Small Business Administration, March 2010, Free http://www.sba.gov/advo/research/rs361tot.pdf Kobe investigates the availability of retirement plans in U.S. businesses, the participation rates, and the reasons why employees fail to participate
	Lemoine, Craig, et al, "Achieving Sustainable Retirement Withdrawals: A Combined Equity and Annuity Approach", Journal of Financial Planning, January 2010 (Vol. 23, No. 1)
		The authors compare mixes of equities and bonds with different rebalancing strategies, but find that using an equity portfolio with a fixed annuity component provides the best chance of sustaining withdrawal rates.
	McFarland, Brendan, and Kummernuss, Erika, Pension Freezes Continue Among Fortune 1000 Companies in 2010
		Towers Watson, September 2010, Free http://www.towerswatson.com/united-states/newsletters/insider/2761 McFarland and Kummernuss reveal that among large corporations, the number of defined benefit pension plans continues to fall, but at a decelerating pace.
	Munnell, Alicia H., and Quinby, Laura, Pension Coverage and Retirement Security
		Boston College Center for Retirement Research, December 2009, Free http://crr.bc.edu/images/stories/Briefs/ib_9-26.pdf The authors note that about one-third of working people are not covered at all by pension plans, and that for those who are, people are moving in and out of employer-based coverage, leading to far smaller accumulations than what one would expect based on spreadsheet calculations.
	Private Pensions: Some Key Features Lead to an Uneven Distribution of Benefits
		U.S. General Accounting Office, March 30, 2011, Free http://www.gao.gov/new.items/d11333.pdf This report concludes that for those in a pension plan, there is concern that tax incentives accrue primarily to higher income employees and do relatively little to help lower income workers save for retirement.
	"BLS Examines Popular 401(k) Retirement Plans", Program Perspectives, November 2010 (Vol. 2, No. 6)
		http://www.bls.gov/opub/perspectives/program_perspectives_vol2_issue6.pdf, Free Data on 401(k) plan participation.
	Retirement Benefits for U.S. Workers Declined 19% Between 1998 and 2008, July 22, 2010
		http://www.towerswatson.com/press/2477, Free The decline reported in this press release represents a 53% drop in Defined Benefit plans and a 38% increase in Defined Contribution plans. The biggest drops were in Retail/Wholesale and in Manufacturing. Only the service sector showed a small net gain,
	Retirement Plan Participation: Survey of Income and Program Participation (SIPP) Data, 2006
		Employee Benefits Research Institute, 2009, Free http://www.ebri.org/pdf/notespdf/EBRI_Notes_Feb09.Ret-Partic.pdf This analysis indicates a reduction in participation rates from their 2003 level, back down to 1998 levels.
	Retirement Readiness: Bridging the Gap Across Generations
		AON / Hewitt, December 2010, Free http://www.aon.com/attachments/RetirementReadiness_2010_Highlights.pdf This study examines participant behavior in defined contribution plans and expected consequences for retirement readiness across three generations — Generation Y, Generation X and younger Baby Boomers.
	SSI Recipients by State and County, 2009 (U.S. Social Security Administration), 2010
		http://www.socialsecurity.gov/policy/docs/statcomps/ssi_sc/2009/index.html, Free Results are available in HTML, PDF, or XLS format.
	Tang, Ning, et al, Efficiency of Pension Menus and Individual Portfolio Choice in 401(k) Pensions, The
		Michigan Retirement Research Center, July 2009, Free http://www.mrrc.isr.umich.edu/publications/papers/pdf/WP203.pdf The authors report that while most plans offer an appropriate array of investment options, the allocation choices that participants make are poor, and these poor choices are the cause of 75% of losses.
	Tang, Ning, et al, Efficiency of Sponsor and Participant Portfolios Choices in 401(k) Plans, The
		Pension Research Council, 2009, Free http://www.pensionresearchcouncil.org/publications/document.php?file=800 The authors compare the portfolio choices, and their results, for pension plan participants and sponsors.
	Toolson, Richard B., and Craig, Caroline K., "Should Prospective Retirees Forgo Tax-Deductible Contributions to Retirement Plans to Reduce Required Minimum Distribution Payments?", Journal of Financial Service Professionals, March 2010
		Toolson and Craig analyze how this question can be answered in light of potential future increases in federal tax rates.
	Utkus, Stephen P., and Young, Jean A., Update on Participant Behavior through June 2009
		Vanguard, August 2009, Free https://institutional.vanguard.com/iam/pdf/CRRNPB.pdf The authors observe that most plan participants made no changes to their retirement savings and investment program.
	VanDerhei, Jack, et al, 401(k) Plan Asset Allocation, Account Balances, and Loan Activity in 2009
		Employee Benefits Research Institute, November 2010, Free http://www.ebri.org/pdf/briefspdf/EBRI_IB_011-2010_No350_401k_Update-092.pdf Data on 401(k) plan participation.
	VanDerhei, Jack, et al, What Does Consistent Participation in 401(k) Plans Generate?
		Employee Benefits Research Institute, July 2009, Free http://www.ebri.org/pdf/briefspdf/EBRI_IB_7-2009_No332-SR_ConsistPart.pdf The authors document how contribution amounts, investment results, and loan/withdrawal activity determine how well 401(k) accounts do.
Consumers/clients: Late career, retirement
	72(t) Distribution Rules (ObliviousInvestor.com)
		http://www.obliviousinvestor.com/72t-distribution-rules/, Free If you need to withdraw funds early from an IRA or pension account, you may be able to avoid the normal tax penalty for doing so by using the 72(t) rule, which this website explains.
	Agnew, Julie and Szykman, Lisa, Annuities, Financial Literacy and Information Overload
		Pension Research Council, 2010, Free http://www.pensionresearchcouncil.org/publications/document.php?file=922 Agnew and Szykman investigate how financial literacy and information overload influence the decision to purchase an annuity, and how they relate to subsequent confidence and satisfaction.
	Agnew, Julie R., et al, Annuity Puzzle and Negative Framing, The
		Boston College Center for Retirement Research, July 2008, Free http://crr.bc.edu/images/stories/ib_8-10.pdf Some financial professionals are vexed at the reluctance of many retired people to purchase annuities, even when this appears to be an excellent choice for them. The authors analyze this situation.
	Annuities: Basics You Need to Know
		Still River Retirement Planning Software, Inc., 2008, Free http://www.retirementworks2.com/pdfs/Annuities-UNU.pdf An overview of what annuities are, why and when you might benefit from one, and what options and features are available.
	Babbel, David F., and Reddy, Ravi , "Measuring the Tax Benefit of a Tax-Deferred Annuity", Journal of Financial Planning, October 2009 (Vol. 22, No. 10)
		The authors demonstrate that the tax effects of annuities depend on five main factors, and they show how the interplay of these factors works under both current federal taxation and the pre-Bush tax code to which the law is scheduled to revert.
	Baker, Dean, and Rosnick, David, Impact of Social Security Cuts on Retiree Income, The
		Center for Economic and Policy Research, July 2010, Free http://www.cepr.net/documents/publications/ss-2010-07.pdf The authors show that reductions in Social Security benefits would most strongly affect current retirees and near-retirees, who tend to be among those already most adversely affected by the drop in investment and housing values during the current recession.
	Benítez-Silva , Hugo A., et al, Social Security Literacy and Retirement Well-Being
		University of Michigan Retirement Research Center, September 2009, Free http://www.mrrc.isr.umich.edu/publications/papers/pdf/wp210.pdf The authors study the extent to which ignorance of Social Security rules reduces benefits for retired Americans.
	Bernard, Garth A., "Measuring the Value of a Guaranteed Lifetime Withdrawal Benefit", Journal of Financial Service Professionals, March 2010
		Bernard discusses how to approach this issue in cases where benefits are not being paid out in a lump sum.
	Biggs, Andrew G., New Social Security ‘Notch’? Bad News for People Born in 1947
		Boston College Center for Retirement Research, May 2010, Free http://crr.bc.edu/images/stories/Briefs/ib_10-9.pdf Biggs identifies this age cohort as one that will get lower Social Security benefits because of the recent dip in the cost of living.
	Blanchett, David M., Expected Value of a Guaranteed Minimum Withdrawal Benefit (GMWB) Annuity Rider, The, July 2011 (Vol. 24, No. 7)
		Blanchett calculates that the expected benefit from a guaranteed withdrawal option on an annuity is less than its cost, but that since the purpose of the product is to cover the unexpected, it is still a viable choice, especially for people with longer than average life expectancies.
	Brown, Robert L., and Scahill, Patricia, Issues in the Issuance of Enhanced Annuities
		Social and Economic Dimensions of an Aging Population, May 2010, Free http://socserv.mcmaster.ca/sedap/p/sedap265.pdf The authors make the case for wider availability of annuities priced for the health impaired.
	Butrica, Barbara A., et al, Are Early Withdrawals from Retirement Accounts a Problem?
		Urban Institute, May 2010, Free http://www.urban.org/uploadedpdf/412108-early-withdrawals-problem.pdf The authors deal with the data and implications of early withdrawals from retirement plans.
	Butrica, Barbara A., et al, Understanding Early Withdrawals from Retirement Accounts
		Urban Institute, May 2010, Free http://www.urban.org/uploadedpdf/412107-early-withdrawals.pdf The authors deal with the data and implications of early withdrawals from retirement plans.
	Chalmers, John, and Reuter, Jonathan, How Do Retirees Value Life Annuities? Evidence from Public Employees
		National Bureau of Economic Research Working Papers, December 2010, $5.00 http://www.nber.org/papers/w15608 The authors suggest that the failure of Oregon public employees to make good decisions about life annuities is attributable to not knowing how to accurately value annuities and to a strong demand for large lump sum payouts.
	Chomik, Rafal, and Whitehouse, Edward, Trends in Pension Eligibility Ages and Life Expectancy, 1950-2050
		OECD Directorate for Employment, Labour and Social Affairs, October 2010, Free http://www.oecd.org/officialdocuments/displaydocumentpdf/?cote=DELSA/ELSA/WD/SEM(2010)5&doclanguage=en Chomik and Whitehouse document that while pension ages dropped between 1950 and 2000, legislation already in place (in Europe) is reversing that trend, while life expectancy during pension receiving years is expected to further increase through 2050.
	Favreault, Melissa M., Why Do Some Workers Have Low Social Security Benefits?
		Urban Institute, June 2010, Free http://www.urban.org/uploadedpdf/412170-low-benefits.pdf Favreault notes both racial and gender disparities, and observes that people with health issues are particularly likely to have low retirement benefits.
	Goss, Stephen, "Future Financial Status of the Social Security Program, The", Social Security Bulletin, 2010 (Vol. 70, No. 3)
		http://www.socialsecurity.gov/policy/docs/ssb/v70n3/v70n3p111.pdf, Free Under the current structure, benefits would have to drop by about 25% in about 2037, but would be fully funded at the lower level indefinitely.
	Horneff, Wolfram J., and Maurer, Raimond H. , Deferred Annuities and Strategic Asset Allocation
		University of Michigan Retirement Research Center, August 2008, Free http://www.mrrc.isr.umich.edu/publications/papers/pdf/wp178.pdf Horneff and Maurer argue in favor of a large asset allocation into deferred and/or immediate annuities.
	How Work Affects Your [Social Security] Benefits (Social Security Online (U.S. Social Security Administration))
		http://ssa.gov/pubs/10069.html, Free Summary of current rules on how working while you are receiving Social Security benefits will affect your current and future benefits.
	Income of the Elderly Population Age 65 and Over, 2008
		Employee Benefits Research Institute, June 2010, Free http://www.ebri.org/pdf/notespdf/EBRI_Notes_06-June10.Inc-Eld.pdf This report updates earlier analyses and indicates that Social Security remains the primary income source for the elderly in the U.S.
	Instant Annuity Quote Calculator (ImmediateAnnuities.com)
		http://www.immediateannuities.com/, Free (Personal info required, for detailed quotes) Gives you a quick idea of what kind of annuity benefit you could get currently for a given cash payment.
	Lifetime Income Options For Participants And Beneficiaries In Retirement Plans - RFI (U.S. Department of Labor), 2010
		http://www.dol.gov/ebsa/regs/cmt-1210-AB33.html, Free Comments from hundres of individuals and organization concerning annuitization options on pension plans
	Mackenzie, Sandy, et al, Annuities and Other Lifetime Income Products: Their Current and Future Role in Retirement Security
		AARP Public Policy Institute, May 2010, Free http://assets.aarp.org/rgcenter/ppi/econ-sec/fs189-annuities.pdf The authors found that older workers are clearly interested in annuities as an option in their employer-sponsored retirement plans.
	Maximize My Social Security (ESPlanner)
		http://www.maximizemysocialsecurity.com/, $40.00 A sophisticated calculator to help you figure out the best time to claim Social Security retirement benefits.
	Medill, Colleen E., Participant Perceptions and Decision-Making Concerning Retirement Benefits
		Boston College Center for Retirement Research, February 2008, Free http://crr.bc.edu/images/stories/Working_Papers/wp_2008-9.pdf?phpMyAdmin=43ac483c4de9t51d9eb41 Medill's report studies decisions made by Nebraska state workers in 1997 regarding choices they were given in their pension plans. The results suggest a tendency to underestimate risk, but also a perhaps surprising ability to manage lump-sum pay-outs.
	Meyer, William, and Reichenstein, William, "Social Security: When to Start Benefits and How to Minimize Longevity Risk", Journal of Financial Planning, March 2010 (Vol. 23, No. 3)
		The authors raise the central issues that affect both single and married individuals, and offer some useful rules of thumb.
	Munnell, Alicia H., et al, How Much Risk Is Acceptable
		Boston College Center for Retirement Research, November 2008, Free http://crr.bc.edu/images/stories/ib_8-20.pdf The authors discuss a proposed new tier of retirement accounts to supplement Social Security. They analyze the risk elements, and find that a defined contribution approach, even with target date funds and full annuitization at retirement, produces highly variable results.
	Park, Youngkyun, Retirement Income Adequacy With Immediate and Longevity Annuities
		Employee Benefits Research Institute, May 2011, Free http://www.ebri.org/pdf/briefspdf/EBRI_IB_05-2011_No357_Annuities.pdf Park finds benefits to high levels of annuitization, especially for lower income individuals.
	Pashchenko, Svetlana , Accounting for Non-Annuitization
		Federal Reserve Bank of Chicago, March 25, 2010, Free http://www.chicagofed.org/digital_assets/publications/working_papers/2010/wp2010_03.pdf Pashchenko identifies three little-recognized factors as important in the failure of many people to annuitize: the government safety net in terms of means-tested transfers; illiquidity of housing wealth; and restrictions on minimum amount of investment in annuities.
	Pechter, Kerry, Annuities For Dummies
		For Dummies, 2008, $21.99 http://www.amazon.com/Annuities-Dummies-Kerry-Pechter/dp/0470178892/ref=sr_1_1?s=books&ie=UTF8&qid=1279734016&sr=1-1 Detailed information about how annuities work, and what you should be looking for, and watching out for.
	Peijnenburg , Kim, et al, Health Cost Risk and Optimal Retirement Provision: A Simple Rule for Annuity Demand
		Pension Research Council, 2010, Free http://www.pensionresearchcouncil.org/publications/document.php?file=879 The authors have created a simple rule of thumb for annuity demand, based on expected health cost risk early in retirement, wealth at retirement, and minimum consumption levels
	Pension Insurance Data Book 2008
		Pension Benefit Guaranty Corporation, September 2009, Free http://www.pbgc.gov/docs/2008databook.pdf Data concerning the health of defined benefit pension plans.
	Pension Research Council
		Active in: USA, International The Wharton School of the University of Pennsylvania, 3620 Locust Walk, 3000 Steinberg Hall–Dietrich Hall, Philadelphia, PA 19104-6302 Telephone:215-898-7620 Fax:215-573-3418 prc@wharton.upenn.edu http://www.pensionresearchcouncil.org/ Pension Research Council sponsors interdisciplinary research on the entire range of private pension and social security programs, as well as related benefit plans in the United States and around the world.
	Poterba, James M., et al, Drawdown of Personal Retirement Assets, The
		National Bureau of Economic Research, January 2011, $5.00 http://www.nber.org/papers/w16675 This reports that retirement withdrawals from qualified retirement plans are usually modest, with only 18% of households making such withdrawals at all during their 60s; and that while withdrawals rise sharply once they are legally required after age 70, they still average only about 5% a year.
	Purcell, Patrick, Retirement Plan Participation and Contributions: Trends from 1998 to 2006
		U.S. Congressional Research Service, January 1, 2009, Free http://assets.opencrs.com/rpts/RL33116_20090130.pdf Purcell finds a moderately increasing trend in employers offering plans and employees contributing to them.
	Raising the Retirement Ages Would Have Implications for Older Workers and SSA Disability Rolls
		U.S. General Accounting Office, November 2010, Free http://www.gao.gov/new.items/d11125.pdf This report examines the potential for people in their upper sixties to continue working, the impact on government-supported disability programs if the normal retirement age were increased, and possible policy approaches to mitigate the adverse affects.
	"Look at Private-Sector Retirement Plan Income After ERISA, A", Research Perspective, November 2010 (Vol. 16, No. 2)
		http://www.ici.org/pdf/per16-02.pdf, Free This study reveals that ven though fewer people are covered by retirement plans than in 1974, more people actually receive income from them.
	Retirement Income – The Axiomatic Case for Annuities, November 12, 2009
		http://www.jpmorgan.com/pages/jpmorgan/am/cbs/insight/retirement_plans/Retirement_Annuities_November_2009, Free Argues that annuities are an irreplaceable element in a retirement income strategy.
	Slesnick, Twila, and Suttle, John, IRAs, 401(k)s & Other Retirement Plans: Taking Your Money Out
		NOLO, 2009, $34.99 http://www.amazon.com/IRAs-401-Other-Retirement-Plans/dp/1413310311/ref=sr_1_1?ie=UTF8&s=books&qid=1280259730&sr=1-1 This is a relatively technical but very helpful book on tax-deferred retirement accounts, and especially how to get your money out in the most tax-effective ways.
	Social Security and Equivalent Railroad Retirement Benefits
		U.S. Internal Revenue Service, Updated annually, Free http://www.irs.gov/pub/irs-pdf/p915.pdf The official government publication on tax issues relating to Social Security.
	Sources of Income for Older Persons [series]
		American Association for Retired Persons, 1998-2008, Free http://www.aarp.org/research/assistance/incomedist/income_sources.html This series permits both shapshot and longitudinal analysis of income sources for older Americans.
	Stuart, Amy N,, "Before Retirement: Social Security Benefit Claiming Strategies", Journal of Financial Planning, April 2010 (Vol. 23, No. 4)
		The authors describe the unique decisions facing widows who may be eligible for more than one kind of benefit, offering recommendations about which benefits to claim when.
	Tale of Two Retirements, A: The Importance of 401(k) or Similar Employee-Funded Retirement Plans in the Workplace
		Transamerica Center for Retirement Studies, April 2010, Free http://www.transamericacenter.org/resources/tc_center_research.html Based on a survey by an independent research organization, this study quantifies the degree to which the presence of employer-sponsored plans promotes a financially secure retirement.
	Taxes and Your Social Security Benefits (Social Security Online (U.S. Social Security Administration))
		http://www.socialsecurity.gov/planners/taxes.htm, Free Summary of current rules on taxation of Social Security benefits.
	Tucker, Michael, "Optimal Retirement Age under Normal and Negative Market Conditions Considering Social Security", Journal of Financial Planning, July 2009 (Vol. 22, No. 7)
		Tucker calculates that the maximum value is derived for men from Social Security when they begin benefits at age 62. But if they prefer to maximize their spendable income later in retirement, they are better off waiting.
	Turner, John A., Rating Retirement Advice: A Critical Assessment of Retirement Planning Software
		Pension Research Council, 2010, Free http://www.pensionresearchcouncil.org/publications/document.php?file=854 Turner's assessment is based on the handling of Social Security and investments, and he finds the treatment of Social Security inadequate in most available systems.
	Turner, John A., Why Don't People Annuitize? The Role of Advice Provided by Retirement Planning Software
		Pension Research Council, 2010, Free http://www.pensionresearchcouncil.org/publications/document.php?file=858 Turner notes that free retirement software either does not recommend annuities, or does so only at very old ages.
	Weighing Your 401(k) Options at Retirement
		MFS Heritage Planning, July 2003, Free http://www.memberbenefits.com/floridabar/forms/HeritagePlanning/RETweighing401koptions.pdf This paper does a good job of laying out your 401(k) options when you get to retirement age.
	Workers and Retirees (Pension Benefit Guaranty Corporation)
		http://www.pbgc.gov/wr/, Free Basic information for workers and retirees whose pensions are covered by the PBGC, and what kind of benefits they can expect if their pension goes south.
	Xiong,James X., "Allocation to Deferred Variables Annuities with GMWB for Life", Journal of Financial Planning, February 2010 (Vol. 23, No. 2)
		The authors use Monte Carlo analysis to analyze the situations in which Guaranteed Minimum Withdrawal Benefit riders are more and less good bets for people purchasing deferred variable annuities.
	Yakoboski, Paul J., Retirees, Annuitization, and Defined Contribution Plans,
		TIAA-CREF, April 2010, Free http://www.tiaa-crefinsti-tute.org/articles/ti_definedcontributions0410.html Yakoboski reports that 19% of individuals with DC plans but no significant pension income annuitized all or part of their plan. Doing so correlates with using annuities during the accumulation phase, having a DC plan that offers this option, and conferring with an adviser about annuitizing.
Consumers/clients: Ethnic or racial groups
	Kim, Bum Jung, and Torres-Gil, Fernando, "Social Security and Its Impact on Older Latinos", Journal of Applied Gerontology, February 2011 (Vol. 30, No. 1)
		http://jag.sagepub.com/content/30/1/85.abstract Kim and Gil-Torres argue that, for several reasons, Social Security tends to be a particularly good financial arrangement for Latinos.
	Munnell, Alicia H., and Sullivan, Christopher, 401(k) Plans and Race
		Boston College Center for Retirement Research, November 2009, Free http://crr.bc.edu/images/stories/Briefs/ib_9-24.pdf The authors review recent research on racial disparities in 401(k) plan participation, and document why African-American and Hispanic workers fail to benefit as much as white workers do.
	Sicial Security and Black Women
		Institute for Women’s Policy Research, May 2011, Free http://www.iwpr.org/publications/pubs/social-security-and-black-women This study shows that while Social Security is an extremely important source of income for black women, the program does not do as good a job meeting their needs as it could.
Consumers/clients: Other / general / not specified
	2011 Annual Report of the Social Security Trust Funds
		U.S. Treasury Dept., May 2011, Free http://www.ssa.gov/oact/tr/2011/tr2011.pdf This report reveals that the trust funds are now projected to run out of money a bit earlier than previous projections had shown.
	Behrman, Jere R., et al, "Wealth, Financial Literacy and Schooling", Trends and Issues, Feb-11
		http://www.tiaa-crefinstitute.org/pdf/research/trends_issues/ti_wealth0211a.pdf, Free The authors argue that financial literacy is at least as important as schooling, if not more so, in affecting household wealth and pension contributions.
	Bryant, Victoria, et al, Qualified Retirement Plans: Analysis of Distribution and Rollover Activity
		Pension Research Council, 2011 http://www.pensionresearchcouncil.org/publications/document.php?file=935 This study indicates that rollovers and other qualified plan withdrawals are less prevalent than they used to be, but that their effects are more deleterious for lower income groups than for the more affluent.
	Cappelletti, Giuseppe, et al, What Determines Annuity Demand at Retirement?
		Bank of Italy, April 12, 2011, Free http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1849826## This study highlights the importance of wealth, impatience, education and, to a lesser extent, financial literacy in shaping annuity demand.
	Dratch, Dana, "http://www.bankrate.com/finance/retirement/6-reasons-not-to-roll-over-your-401k-1.aspx"
		http://www.bankrate.com/finance/retirement/6-reasons-not-to-roll-over-your-401k-1.aspx, Free Some items you should consider before agreeing to an IRA rollover.
	Greenwald, Matthew, et al, What Do People Know About Social Security?
		Pension Research Council, 2010, Free http://www.pensionresearchcouncil.org/publications/document.php?file=931 The authors find that half of all respondents receive a grade of D or F on a quiz testing knowledge of some basic elements of Social Security, though people’s expectations for Social Security remain high.
	How Social Security Can Help You When A Family Member Dies (U.S. Social Security Administration)
		http://www.socialsecurity.gov/pubs/10008.html, Free How to determine eligibility for and claim Social Security benefits when a spouse or other family member dies.
	"Who Gets Retirement Plans and Why", ICI Research Perspective, March 2011 (Vol. 17, No. 3)
		http://www.ici.org/pdf/per17-03.pdf, Free Among the findings of this lengthy, detailed report on plan availability and participation: employees at firms that offer plans are more likely to be older, have higher earnings, and work full time.
	Kenigsberg, Matthew B., "Roth Accounts: Seeing the Forest for the Trees", Journal of Financial Planning, October 2010 (Vol. 23, No. 10)
		Kenigsberg provides an analysis framework that takes several key factors into account and provides investors with a robust and consistent way of making decisions about contributions and conversions to Roth accounts.
	Lump-Sum Distributions at Job Change
		Employee Benefits Research Institute, January 2009, Free http://www.ebri.org/publications/notes/index.cfm?fa=notesDisp&content_id=4153 This report shows that high levels of plan distributions are still occurring, with younger workers placing themselves most at risk, but that more people than before are rolling over such distributions into other tax-favored plans.
	Matthews, Joseph, and Berman, Dorothy Matthews, Social Security, Medicare & Government Pensions: Get the Most out of Your Retirement & Medical Benefits
		NOLO, 2010, $29.99 http://www.amazon.com/Social-Security-Medicare-Government-Pensions/dp/1413310974/ref=sr_1_1?s=books&ie=UTF8&qid=1279730670&sr=1-1 If you want a broad and understandable, yet fairly detailed, sens of U.S. entitlement programs all in one place, this is the book for you.
	Perlman, Brian, et al, Pensions and Retirement Security: A Roadmap for Policy Makers
		National Institute on Retirement Security, March 2011, Free http://www.nirsonline.org/storage/nirs/documents/Public%20Opinion/final_report.pdf This survey and analysis report high anxiety and low confidence about retirement in the U.S., which is a reflection of serious problems with the retirement system.
	Peterson, Nora, Retire Rich With Your Self-Directed IRA: What Your Broker & Banker Don't Want You to Know About Managing Your Own Retirement Investments
		Atlantic Publishing Co., 2006, $21.95 http://www.amazon.com/Retire-Rich-Your-Self-Directed-IRA/dp/091062772X/ref=sr_1_2?ie=UTF8&s=books&qid=1280259730&sr=1-2 Peterson deals with the much greater options you have for managing your money inside an IRA if you establish a self-directed account rather than one that a financial company manages – an excellent source if you are a do-it-yourself investor.
	"Defined Contribution Plan Investment Choices: Employees Given Range of Investment Options in 401(k) Plans", Program Perspectives, August 2011 (Vol. 5, No. 3)
		http://www.bls.gov/opub/perspectives/program_perspectives_vol3_issue5.pdf, Free Highlighted data includes available investment choices for employee and employer contributions.
	"Defined Contribution Plans: Six Ways to Save for Retirement", Program Perspectives, March 2011
		http://www.bls.gov/opub/perspectives/program_perspectives_vol3_issue3.pdf, Free This report report discusses savings and thrift, deferred profit sharing, money purchase pension, savings incentive match plan, employee stock ownership, and simplified employee pension plans — the rate of worker participation in each type of plan, and the method of contribution to the plans.
	Retirement Security: Challenges Confronting Pension Plan Sponsors, Workers, and Retirees (U.S. House Subcommittee on Health, Employment, Labor, and Pensions), June 14, 2011
		http://edworkforce.house.gov/Calendar/EventSingle.aspx?EventID=245131, Free This web page links to copies of the official testimony on this subject.
	Social Security Benefits Calculator (U.S. Social Security Administration)
		http://www.socialsecurity.gov/retire2/, Free An authoritative, free tool to help you pin down what your individual Social Security benefits are, though not benefits you may be entitled to as a current or past spouse.
	Social Security Retirement Planner (U.S. Social Security Administration)
		http://www.socialsecurity.gov/retire2/, Free An authoritative, free tool to help you pin down what your individual Social Security benefits are, though not benefits you may be entitled to as a current or past spouse.
	Social Security Trust Fund Solviency (U.S. Social Security Administration)
		http://www.socialsecurity.gov/retirementpolicy/fund-solvency.html, Free Summarizes the latest figures concerning Social Security solvency projections, and provides links to more detailed analysis.
	Solin, Daniel R., Smartest 401k Book You'll Ever Read, The
		Perigree Trade, 2008, $19.95 http://www.amazon.com/Smartest-401k-Book-Youll-Savings/dp/B001QFZLQ6/ref=sr_1_1?ie=UTF8&s=books&qid=1280259333&sr=1-1 Solin explains as much as (or even more than) you need to know – though it is worth keeping in mind that vigorous stock market investing is best suited for younger people and affluent people, not for most retirees.
	Steuerle, C. Eugene, and Rennane, Stephanie, Social Security and Medicare Taxes and Benefits Over a Lifetime
		Urban Institute, January 2011, Free http://www.urban.org/publications/412281.html Steuerle and Rennane provide tables illustrating, for people of different ages / marital status / earnings levels, the costs and benefits of Social Security and Medicare.
	Uncovering Hidden 401(k) Fees (401(k) Help Center)
		http://www.401khelpcenter.com/401k/uncovering_hidden_fees.html, Free Important information about hidden fees in employer-sponsored retirement plans that often detract from investment performance.