The dataset k401k has been used to study the relationship between participation in a 401 (k) pension plan and the generosity of the plan. We dene the following variables: I Prate Participation rate, our dependent variable. Dened as the percentage of eligible workers who choose to participate in the 401K plan. I Mrate Matching rate, our independent variable. Dened as the average amount of contribution by the rm to match a $1 contribution by the worker. E.g., if mrate = $0.50, then a $1 contribution by the worker is matched by a 50cents contribution by the rm. Suppose that a researcher estimates the OLS regression and nds the following: Coefficients: Estimate Std. Error t value Pr(>|t|) (Intercept) 83.0755 0.5633 147.48