@techreport{NBERw0924,
 title = "Who Owns the Assets in a Defined Benefit Pension Plan",
 author = "Jeremy I. Bulow and Myron S. Scholes",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "924",
 year = "1982",
 month = "July",
 URL = "http://www.nber.org/papers/w0924",
}