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1993 Current Population 1993 Employee Benefit age group Age When Received Amount of Distribution analysis assets behavior Benefit Research Institute billion Cash College Degree contribution pension plan CPS data Current Population Survey defined benefit defined contribution pension defined contribution plan disposition of lump distributed dollars distribution is rolled distribution recipients Economic Employee Benefit Research Employee Benefit Supplement estimates fraction of distribution Health and Retirement households HRS data HRS sample indicator variables Individual Retirement Accounts individuals invested James Heckman labor income large distributions Linear Probability Models list of NBER logit lump sum distributions Papers and Reprints Partial Subscription patterns payment payouts percent plan participant Poterba Steven F premature distributions probability of rollover probability of saving qualified retirement plans qualified retirement saving receipt and utilization received a lump Received Distribution reinvested retirement saving accounts retirement saving plans Retirement Survey substantial sum distribution receipt targeted retirement saving utilization of lump