Jeffrey R. Brown is Assistant Professor of Public Policy in the John F. Kennedy School of Government at Harvard University.

Olivia S. Mitchell is IFEBP Professor of Insurance and Risk Management in the Wharton School at the University of Pennsylvania.

James M. Poterba is Mitsui Professor in the Department of Economics at MIT. He has been Director of the NBER Public Economics Research Program since 1991 and has edited volumes 6-20 of Tax Policy and the Economy.

Mark J. Warshawsky is Director of Retirement Research at Towers Watson, former member of the Social Security Advisory Board, and coauthor of The Role of Annuity Markets in Financing Retirement (MIT Press).