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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
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The Impact of 401(k) Catch-Up Contributions on Retirement Income

Author(s): Brandon Mendez, Reinhold P. Lamb, Oliver Schnusenberg

Citation: Brandon Mendez, Reinhold P. Lamb, Oliver Schnusenberg, (2017) "The Impact of 401(k) Catch-Up Contributions on Retirement Income",  Journal of Accounting and Finance, Vol. 17, Iss. 7, pp. 39-48

Article Type: Research paper

Publisher: North American Business Press


In 2002, Americans age 50 and older were given the opportunity to increase their contributions to qualified individual and employer sponsored retirement plans. The catch-up contribution provision in the Economic Growth and Tax Relief Reconciliation Act provides a tax deferred method to bolster retirement savings. This study measures the marginal returns generated by investing the 401(k) catch-up contributions over the 15-year period spanning 2002 - 2016. The results show that by taking advantage of the provision, individuals earned a total return of up to 115.10% on the incremental funds invested, compared to only 5.38% in a money market account.