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Title page
Contents
Highlights 2
Letter 5
Background 7
U.S. Retirement System 7
Other Countries' Retirement Systems 9
Automatic Enrollment Is Used to Increase Participation; Certain Workers Remain Hard to Cover 11
Automatic Enrollment 11
Workers Who Remain Hard to Cover 14
Opt-Out Mechanism 16
Administrative Burden 18
Financial Incentives Are Used to Increase Worker Contributions, but Self-Employed and Lower-Income Workers Face Particular Challenges 19
Government Incentives 19
Employer Incentives 21
Challenges Reported for the Self-Employed 22
Challenges Reported for Lower-Income Employees 24
Default Options for Contribution Rates, Investments, and Providers Aim to Facilitate Savings 25
Default Contribution Rate 25
Default Investments 27
Default Plan Providers 30
Flexibilities to Change Contributions or Withdraw Funds May Pose Trade-offs 32
Options When Changing Employers 32
Ability to Stop Contributions 34
Early Withdrawals of Funds 36
Options for Drawing Down Funds 39
Appendix I: Eligibility for Automatic Enrollment in Selected International Retirement Savings Plans 43
Appendix II: Related GAO Products 44
Appendix III: GAO Contact and Staff Acknowledgments 46
Table 1. Selected International Retirement Savings Plans 10
Table 2. Default Worker Contribution Rates, as Implemented in Selected International Retirement Savings Plans 26
Table 3. Reported Options to Manage Retirement Savings When Changing Employers, as Implemented in Selected International Retirement Savings Plans 33
Table 4. Examples of Trade-Offs for Plan Participants When Changing Employers, as Implemented in Selected International Retirement Savings Plans, Identified... 34
Table 5. Selected Options for Drawing Down Funds at Retirement, as Implemented in Selected International Retirement Savings Plans 40
Table 6. Eligibility for Automatic Enrollment, as Implemented in Selected International Retirement Savings Plans 43
Figure 1. Automatic Enrollment of Eligible Employees, as Implemented in Selected International Retirement Savings Plans 11
Figure 2. Number of Days to Opt Out, as Implemented in Selected International Retirement Plans 17
Figure 3. Tax Treatment for Employees, as Implemented in Selected International Retirement Savings Plans, According to Retirement Representatives and Documents 20
Figure 4. Participants' Eligibility to Pause or Stop Contributions, as Implemented in Selected International Retirement Savings Plans 35
Figure 5. Reasons for Early Withdrawals, as Implemented in Selected International Retirement Savings Plans 37
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