Retirement benefits of professional athletes

Retirement benefits: Women's NBA
Retirement benefits: Women's NBA

The Women's National Basketball Association was established in 1998, with the first collective bargaining agreement ratified the following year. The retirement plan has been in place since 1999.

The WNBA offers an elective 401(k), with player deferrals allowed to the IRS maximum and matching employer contributions of up to 25 percent of player deferrals.

In addition, for each WNBA season, employers contribute 2 percent of base salary to players with two years' worth of experience at the end of that season, 3 percent of base salary for those with three years' experience and 4 percent of base salary for those with four years or more.

Those salaries are nowhere near those for the NBA or other men's professional team sports. The minimum WNBA salary for 2014 is $38,150 for players with up to two years in the league and $55,000 for those who have suited up for three years or more. The maximum player salary is $107,500.



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