The data in 401K are a subset of data analyzed by Papke (1995) to study the relationship between participation in a 401(k) pension plan and the generosity of the plan. The variable, prate, is the percentage of eligible workers with an active account; this is the variable to be explained. The measure of generosity is the plan match rate, mrate. This variable gives the average amount the firm contributes to each worker's plan for each $1 contribution by the worker. For example, if mrate=0.5, then a $1 contribution by the worker is matched by a $0.50 contribution by the firm. The following section gives detailed information about the variables within the data set: VARIABLE DESCRIPTIONS