Policy Reports

PaperMultiple Employer Plans (MEPs): An Overview of Legal, Regulatory and Plan Design Considerations for States (17-02)

This report provides an overview of how ERISA and the Tax Code, as well as securities and other laws, would apply to a state-facilitated MEP and includes sample model legislation.

vermontpolicyreportPublic Retirement Plan Options for Private Sector Employees/ Employers: A CRI Report to the VT Public Retirement Study Committee (17-01)

This report provides an overview of the retirement security challenges facing the nation and Vermont; outlines the range of plan design options for state-sponsored retirement programs for private sector employers and employees, including legal, regulatory, and plan design considerations; and reviews some early lessons learned from other states that are in various stages of implementing new programs.

PaperState Initiatives: How Federal Laws Apply to Plan Design Features (14-01)

As states contemplate ways to help expand the availability and effectiveness of private sector retirement savings options, they must understand how ERISA and other federal laws would apply to any new program for the private sector.

Policy Briefs

Facts and Fallacy About State Retirement Savings Plans (17-01)

More states are considering the creation of state-facilitated retirement savings plans, but there is considerable misinformation about the different issues and programs.  This brief reviews some of the fallacies and some of the facts behind state-facilitated retirement savings plans.

529 College Savings Plans: Lessons for Publicly Sponsored Private Retirement Plans (16-02)

529 college savings plans have accumulated $266.2 billion across more than 12.7 million accounts. This policy brief looks at the lessons learned from the implementation of state-sponsored college savings plans and discusses some parallels for state-sponsored retirement saving plans.

Publicly Sponsored Private Retirement Programs: Comparison of Plan Design Options and Features (16-01)

This policy brief describes and compares the legal and design characteristics of different state-sponsored retirement saving plans, including Multiple Employer Plan (MEPs), Master and Prototype (Prototype), Marketplace, MyRA, Payroll Deduction IRAs, and Auto-IRAs.