Tag: IRS data

This paper measures the prevalence, value, and distribution of certain fringe benefits that are currently excluded from Social Security’s Old Age, Survivors, and Disability Insurance (OASDI) contribution base, including employer-sponsored health insurance (ESI) and employer contributions to health savings accounts, medical savings accounts, and dependent care benefits…

Imagine a married couple. Both work, and their earnings are identical. But one spouse’s employer is matching every dollar of her 401(k) contributions up to a cap. The other spouse’s 401(k) match is only 50 percent. They could increase how much they are saving for retirement by contributing first to the 401(k) with the fu…