The Economics of Bequests in Pensions and Social Security

Martin S. Feldstein and Elena Ranguelova, The Distributional Aspects of Social Security and Social Security Reform (University of Chicago Press, 2002), chap. 10, https://www.nber.org/books-and-chapters/distributional-aspects-social-security-and-social-security-reform/economics-bequests-pensions-and-social-security.