This document provides key highlights in the history of retirement in the United States. It provides some background on how the concept of retirement, and its legal treatment, has evolved. This time-line does not include every law related to pension and retirement plans. Rather, it emphasizes those laws that have come to shape how we view retirement, particularly the tax laws that encouraged employers to establish pension and retirement plans in the first place.
Workplace Flexibility 2010, Georgetown University Law Center, "A Timeline of the Evolution of Retirement in the United States" (2010). Memos and Fact Sheets. Paper 50.