This minority can make the maximum contribution each year, fully benefit from employer matching contribution programs, and usually do not take early distributions subject to income tax and a 10% penalty.

FORBES: Treating Federal Tax Benefits Like Budget Items: Where Can We Cut Tax Subsidies? Can This Be a Partial Solution to Sequestration?

Assortative matching, where people splinter into small groups to achieve maximum homogeneity, is one result.

ECONOMIST: Disputes in economics