"The pension provisions ... are skewed heavily toward those at the top end of the income distribution, the group that already receives the vast majority of the tax preferences for pensions, while doing little for workers in the middle and bottom parts of the wage scale.... The five percent of taxpayers with the highest incomes would receive 87 percent of the new pension tax benefits the legislation creates. By contrast, the bottom 60 percent of the population would receive less than one percent of the new pension tax benefits that the tax measure would provide."  MORE >>