David Loer

Date of Award


Document Type

Independent Study

Degree Name

Master of Science (MS)


The title of this study, Installations and Uses of Pension Plans in Today's Businesses, describes the content quite well. It explains to the common businessman how he can set up and use a pension plan for his business. Many employers know relatively little about this type of fringe be nefit they could provide for their employees. Many factors are important in setting up a pension plan. For example, the employer should know the benefits his plan should provide; also he should be aware of the factors affecting the cost of the plan. He should know the advantages of having the employee also contribute to the pens ion fund. The employer can hire experts in this field to help him set up the plan, but he will be able to more easily express his desires if he is aware of some of these .factors himself. My research was done in books written on this subject , current magazine articles, and a profit sharing-pension plan seminar I attended. Today nearly one-half of the total non-farm labor force participates in a pension plan of some form. That fact in itself proves rather soundly that the pension plan is here in full force, accepted by employers and employees. Even ten years ago pension plans were seldom heard of by small businessmen; now they use them widely. I am certain that this recent fast growth will continue