美国国会研究服务部：2024对固定供款退休计划的供款报告（英文版）

Defined contribution (DC) retirement plans are a common employee benefit in the United States, with 63% of all American workers having access to such plans in 2023. These plans may be offered by both private and public sector employers, receive favorable tax treatment, are subject to provisions specified in the Internal Revenue Code (IRC), and in the case of private sector plans are governed by the Employee Retirement Income Security Act of 1974 (ERISA; P.L. 93-406). Employees may have the op