0 to 10 0.00 1.06 2.62 0.02 0.01

10 to 20 0.08 3.02 5.83 0.04 0.58

20 to 30 0.48 7.30 8.29 0.13 4.19

30 to 40 1.05 13.18 11.86 0.25 9.07

40 to 50 1.81 20.32 16.75 0.32 13.39

50 to 60 2.93 28.48 21.89 0.53 9.67

60 to 70 4.09 36.38 26.55 0.75 4.59

70 to 80 6.34 45.12 32.24 1.27 1.06

80 to 90 8.97 55.56 38.03 1.89 0.41

90 to 95 10.09 61.37 40.19 2.82 0.24

95 to 99 4.15 62.92 36.11 6.27 0.16

99 to 99.9 2.49 62.55 26.96 9.76 0.00

99.9 to 100 1.76 56.86 21.05 8.47 0.00

Total 3.27 27.28 20.14 1.01 4.32

* Families with negative incomes are excluded from the lowest income decile but included in the total line. 

** Percentiles begin at family size-adjusted cash income of: $16,270 for 20 to 40; $28,279 for 40 to 60; $47,102 60 to 80; $77,072 for 80 to 

90; $110,791 for 90 to 95; $154,829 for 95 to 99; $344,073 for 99 to 99.9 and $1,462,048 for Top .1. 

*** Cash Income consists of wages and salaries, net income from a business or farm, taxable and tax-exempt interest, dividends, rental 

income, realized capital gains, cash and near-cash transfers from the government, retirement benefits, and employer-provided health 

insurance (and other employer benefits). Employer contributions for payroll taxes and the federal corporate income tax are added to place 

cash on a pre-tax basis. Families are placed into deciles based on cash income adjusted for family size, by dividing income by the square 

root of family size. 

Distribution Table 2015 005a

Percent of Families with Tax Benefits for Retirement Savings

2015 Income Levels and Law

Family Size Adjusted 

Cash Income 

Percentile

Roth Defined 

Contribution Plans and 

Accounts 

(%)

Traditional Defined 

Contribution Plans and 

Accounts 

(%)

Defined Benefit Plans 

(%)

Non-Deductible IRAs 

(%)

Saver's Credit 

(%)

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016 

1
0 to 10 0.00 0.01 0.02 0.00 0.00

10 to 20 0.00 0.02 0.04 0.00 0.00

20 to 30 0.00 0.07 0.09 0.00 0.04

30 to 40 0.01 0.14 0.14 0.00 0.05

40 to 50 0.02 0.24 0.23 0.00 0.06

50 to 60 0.03 0.36 0.33 0.00 0.04

60 to 70 0.04 0.50 0.43 0.00 0.01

70 to 80 0.06 0.75 0.58 0.00 0.00

80 to 90 0.09 1.12 0.75 0.00 0.00

90 to 95 0.09 1.35 0.78 0.00 0.00

95 to 99 0.03 1.32 0.59 0.01 0.00

99 to 99.9 0.02 0.86 0.25 0.01 0.00

99.9 to 100 0.00 0.12 0.03 0.00 0.00

Total 0.04 0.76 0.46 0.00 0.01

Distribution Table 2015 005b

Present Value of Tax Benefits for Retirement Savings as a Share of After-Tax Income 

2015 Income Levels and Law

* Families with negative incomes are excluded from the lowest income decile but included in the total line. 

** Percentiles begin at family size-adjusted cash income of: $16,270 for 20 to 40; $28,279 for 40 to 60; $47,102 60 to 80; $77,072 for 80 to 

90; $110,791 for 90 to 95; $154,829 for 95 to 99; $344,073 for 99 to 99.9 and $1,462,048 for Top .1. 

*** Assumptions: Taxes are paid out of savings, tax rates in retirement life are the same as in work life, the return on savings is taxed 

annually at statutory (ordinary) rates if each tax expenditure is eliminated, individuals self-annuitize in a non-inflation adjusted manner at 

retirement and the return on savings is equal to the discount rate. 

  The change in tax burden from tax preferred savings is estimated as the present value of the tax savings on one year's contributions to 

tax preferred retirement accounts and plans. The present value method discounts future tax payments or savings to reflect its current value. 

** *** Cash Income consists of wages and salaries, net income from a business or farm, taxable and tax-exempt interest, dividends, rental 

income, realized capital gains, cash and near-cash transfers from the government, retirement benefits, and employer-provided health 

insurance (and other employer benefits). Employer contributions for payroll taxes and the federal corporate income tax are added to place 

cash on a pre-tax basis. Families are placed into deciles based on cash income adjusted for family size, by dividing income by the square 

root of family size. 

****** The tax benefits for retirement savings measures the change in potential consumption as a result of these benefits, unlike the tax 

expenditure for retirement savings which measures the change in government revenues as a result of providing these benefits.

Non-Deductible IRAs 

(%)

Saver's Credit 

(%)

Family Size Adjusted 

Cash Income 

Percentile

Roth Defined 

Contribution Plans and 

Accounts 

(%)

Traditional Defined 

Contribution Plans and 

Accounts 

(%)

Defined Benefit Plans 

(%)

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016 

2
0 to 10 0.0 0.0 0.1 0.1 0.0

10 to 20 0.1 0.1 0.3 0.0 0.9

20 to 30 0.4 0.3 0.7 0.2 11.3

30 to 40 1.3 0.8 1.4 0.6 21.4

40 to 50 2.4 1.8 2.9 0.7 27.9

50 to 60 4.5 3.5 5.3 1.5 22.7

60 to 70 7.5 6.0 8.6 2.1 11.1

70 to 80 15.8 11.6 14.8 4.3 2.7

80 to 90 31.8 22.8 25.2 11.7 1.2

90 to 95 21.7 19.1 18.3 15.4 0.5

95 to 99 10.5 24.1 17.8 42.3 0.2

99 to 99.9 3.8 8.6 4.2 19.2 0.0

99.9 to 100 0.4 1.1 0.4 1.9 0.0

Total 100.0 100.0 100.0 100.0 100.0

Amount (Bil $) 4.9 84.0 50.9 0.4 1.3

 * Families with negative incomes are excluded from the lowest income decile but included in the total line. 

** Percentiles begin at family size-adjusted cash income of: $16,270 for 20 to 40; $28,279 for 40 to 60; $47,102 60 to 80; 

$77,072 for 80 to 90; $110,791 for 90 to 95; $154,829 for 95 to 99; $344,073 for 99 to 99.9 and $1,462,048 for Top .1. 

*** Assumptions: Taxes are paid out of savings, tax rates in retirement life are the same as in work life, the return on savings 

is taxed annually at statutory (ordinary) rates if each tax expenditure is eliminated, individuals self-annuitize in a non-inflation 

adjusted manner at retirement and the return on savings is equal to the discount rate. 

  The change in tax burden from tax preferred savings is estimated as the present value of the tax savings on one year's 

contributions to tax preferred retirement accounts and plans. The present value method discounts future tax payments or 

savings to reflect its current value. 

** *** Cash Income consists of wages and salaries, net income from a business or farm, taxable and tax-exempt interest, 

dividends, rental income, realized capital gains, cash and near-cash transfers from the government, retirement benefits, and 

employer-provided health insurance (and other employer benefits). Employer contributions for payroll taxes and the federal 

corporate income tax are added to place cash on a pre-tax basis. Families are placed into deciles based on cash income 

adjusted for family size, by dividing income by the square root of family size. 

****** The tax benefits for retirement savings measures the change in potential consumption as a result of these benefits, 

unlike the tax expenditure for retirement savings which measures the change in government revenues as a result of providing 

these benefits.

Traditional Defined 

Contribution Plans 

and Accounts 

(%)

Defined Benefit 

Plans 

(%)

Non-Deductible 

IRAs 

(%)

Saver's Credit 

(%)

Distribution Table 2015 005c

Share of Present Value of Tax Benefits for Retirement Savings by Income Class 

2015 Income Levels and Law

Family Size 

Adjusted Cash 

Income Percentile

Roth Defined 

Contribution Plans 

and Accounts 

(%)

U.S. Department of the Treasury

Office of Tax Analysis

March 30, 2016 

3