in general we don't know whether it's pension or annuity or whether it's a db pension or a dc pension and we really don't know where the ira money is they accept lump sum payments from db plans or dc plans or government plans or private sector plans. we really don't know the actual origin of that data. how much do we think is the maximum amount we say might be coming from the private sector pensions. what we're going to look at, the first thing we looked at was in our panel data set. we want to look at people who had pension income in two consecutive years and see how consistent that was. our supposition is, well, if people tend to have about the same amount, so around 100% in bo both years, that might indicate a private sector pension. if they show a slight increase -- and so when we looked at it and looked at pension annuity income, what we found as far as percentage of individuals and percentage of dollars, about 1/3 falls into this category of near 100%. another 29% fall sbos ths into category of 101 to 105. this is private sector dbs and public sector dbs. what about people that

in general we don't know whether it's pension or annuity or whether it's a db pension or a dc pension and we really don't know where the ira money is coming from. iras accept rollovers from all plans, lump sum from th accept . provides good point estimates. it helps with how much do we think is the maximum amount we could say might be coming from private sector pensions. joshua, in their paper, they do another attempt to get at this even though we don't have direct measures of it. we'll look at -- the first thing we looked at was in the panel data set. people who had pension income in two consecutive years and see how consistent that was. i am going to show you people with pension income the third year after claiming and second year after claiming. the supposition is, if people tend to have the same amount, around 100%, in both years, this might indicate it's a private sector pension because most of those are fixed and pay the same amount each year. if they show a slight increase, say 101%, 105%. it might indicate it's a government plan. the federal plan and many state and local plans