Abstract
This Supplementary Appendix explains the rules of the Swedish pension system applying to households in the 1999 to 2007 sample. Section 1 defines key indexes used in the calculation of pensions. Section 2 discusses the organization of public pensions, and Section 3 the organization of occupational pensions. Section 4 explains the allocation rule of the default fund in the public DC pension system. Section 5 describes the imputation of private pension contributions and wealth. Section 6 analyzes the impact of taxation.