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A change was incorporated based on stakeholders recommendation for the 2004 SIPP Panel Retirement and Pension Topical Module (TM) for Cash Balance Plans. The implemented change no longer allowed respondents who participated in their employer’s Cash Balance pension plan to provide responses for employee contributions since Cash Balance plans do not accept employee contributions. In the 2001 Panel, the employee contribution variables, E1PENCTR and E2PENCTR, included three types of pension plans, (1) Defined Benefit (2) Individual Contribution and (3) Cash Balance. In the 2004 Panel, variables, E1PENCTR and E2PENCTR included only (1) Defined Benefit and (2) Individual Contribution plans.
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