000			02045nab a2200253 c 4500
999			_c145331 _d145331
003			ES-MaIEF
005			20220207170632.0
007			ta
008			220207t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aLeakage from retirement savings accounts in the United States _c Lucas Goodman, Jacob Mortenson, Kathleen Mackie and Heidi R. Schramm
260			_c2021
500			_aResumen
504			_aBibliografía.
520			_aThis paper generates new, aggregate estimates of retirement savings flows in the United States from 2003 to 2015 and provides detailed estimates of leakage from tax-preferred retirement savings accounts to preretirement-age individuals. We create a nationally representative panel of individuals using a sample of administrative tax data with more than 140 million person-year observations. These data contain information on retirement contributions, distributions, and transfers between accounts. We estimate that between 2003 and 2015 distributions from defined contribution plans and IRAs to individuals age 50 or younger were equal to 22 percent of the contributions made by this age group. When estimating the correlation between common life events and the probability of leakage, we find that job separations correspond with an increase in the probability of leakage of more than 200 percent. Job separations generating the receipt of unemployment insurance (UI) — a proxy for an involuntary job separation — are associated with higher leakage than non-UI separations. Other types of events, such as income shocks, home purchases, and the onset of tuition payments, are also associated with leakage.
650		4	_aFONDOS DE PENSIONES _944403
650		4	_aPLANES DE PENSIONES _948022
650		4	_aREDUCCION _948220
650		4	_aIMPUESTOS _947460
650		4	_aESTADOS UNIDOS _942888
700			_960722 _aGoodman, Lucas W.
773	0		_9166495 _oOP 233/2021/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 74, n. 3, September 2021, p. 689-719
942			_cART