Science.gov

Sample records for hybrid retirement plans

  1. 75 FR 81456 - Hybrid Retirement Plans; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ... were published in the Federal Register on Tuesday, October 19, 2010 (75 FR 64123) providing guidance relating to certain provisions of the Internal Revenue Code that apply to hybrid defined benefit pension... Internal Revenue Service 26 CFR Part 1 RIN 1545-BG36 Hybrid Retirement Plans; Correction AGENCY:...

  2. 76 FR 4244 - Hybrid Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-25

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BG36 Hybrid Retirement Plans Correction In rule document 2010-25941 beginning on page 64123 in the issue of Tuesday, October 19, 2010, make the...

  3. 75 FR 64123 - Hybrid Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-19

    ...This document contains final regulations providing guidance relating to certain provisions of the Internal Revenue Code (Code) that apply to hybrid defined benefit pension plans. These regulations provide guidance on changes made by the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008. These regulations affect sponsors, administrators,......

  4. 75 FR 81543 - Additional Rules Regarding Hybrid Retirement Plans; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ...) that was published in the Federal Register on Tuesday, October 19, 2010 (75 FR 64197) providing... publication of the notice of proposed rulemaking (REG-132554-08), which was the subject of FR Doc. 2010-25942... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI16 Additional Rules Regarding Hybrid Retirement...

  5. 75 FR 64197 - Additional Rules Regarding Hybrid Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-19

    ... Plan No. 4 of 1978 (43 FR 47713), the Secretary of the Treasury has interpretive jurisdiction over the... April 11, 1988 (53 FR 11876), as part of a package of regulations that also included proposed... cross-testing rules applicable to cash balance plans (67 FR 76123). The 2002 proposed regulations...

  6. The Retirement Planning Specialty.

    ERIC Educational Resources Information Center

    Dennis, Helen

    2002-01-01

    Workplace changes and increased longevity have heightened the need for retirement planning specialists. Specialists are beginning to focus more holistically on life planning and addressing the challenges of technology and the needs of low-income adults. (Contains 15 references.) (SK)

  7. Planning Your Retirement.

    ERIC Educational Resources Information Center

    American Association of Retired Persons, Washington, DC.

    This guidebook on retirement planning helps potential retirees by raising important issues in such areas as changing roles and relationships, health and fitness, meaningful use of time, working options, financial and estate planning, and housing and lifestyle. The first section, on attitude and role adjustments, discusses support systems, changing…

  8. Planning Your Retirement.

    ERIC Educational Resources Information Center

    American Association of Retired Persons, Washington, DC.

    This guidebook raises important issues for older workers to think about in planning for retirement. Sections of the book explore such areas as the following: changing roles and relationships; health and fitness; meaningful use of time, with a sampler of activities from which one may choose; working options, including a brief description of a…

  9. Retirement Planning Revisited: Retirement Plans Must Be Reviewed Periodically.

    ERIC Educational Resources Information Center

    Knopf, Winfield G.

    1994-01-01

    A number of economic and social factors suggest that this is an appropriate time for colleges and universities to review employee retirement plans. Information that employees should have for retirement planning is reviewed, and basic principles for institutions to use in selecting a pension company are outlined. (MSE)

  10. The Myth of Employee Planning for Retirement

    ERIC Educational Resources Information Center

    Morrison, Malcolm H.

    1975-01-01

    A survey of male hourly-wage earners indicates employees face serious problems in planning for income security in retirement. Retirement preparation programs that supply information and technical planning expertise are needed to assist employees in realistic retirement planning. (EA)

  11. Retirement Planning with a Difference.

    ERIC Educational Resources Information Center

    Merikangas, Marilyn

    1983-01-01

    Points out that retirement planning seminars often are designed to impart the economic and pragmatic aspects while neglecting feelings that accompany this and other major life transitions. Indicates that consideration must be given to the social and psychological implications of retirement. (JOW)

  12. Retirement Planning the Easy Way.

    ERIC Educational Resources Information Center

    Fields, Cheryl D.

    1996-01-01

    Options available to college faculty for planning their retirement benefits are described, including defined benefit plans, defined contribution plans, and methods for customizing a pension plan. Data for 1993 on American households owning interest-earning assets (passbook savings, money market deposit accounts, certificates of deposit, checking…

  13. Aging in Sweden, Part 1: Retirement Planning.

    ERIC Educational Resources Information Center

    Skoglund, John

    1980-01-01

    Explores the relationship between retirement planning and demographic and attitudinal factors. One-third of the sample had planned for retirement. Planning was more common among males and high-status individuals. (Author)

  14. Plan Now to Prepare for Your Retirement

    ERIC Educational Resources Information Center

    Kersten, Thomas A.

    2011-01-01

    For teachers, in particular, the importance of early retirement investing has never been more critical. The reality is that, decades from now, when teachers arrive at retirement age, their current state teacher retirement plan may have changed substantially. As a result, they do not want to reach retirement and regret that they never considered…

  15. The Current State of Retirement Planning.

    ERIC Educational Resources Information Center

    Dennis, Helen

    1989-01-01

    The author (1) identifies groups involved in retirement planning, (2) describes recent accomplishments within the field, (3) recommends ways to address unmet needs, and (4) identifies emerging trends. Trends in retirement planning include early retirement, differentiation between married and single prospective retirees, and competition for…

  16. Did the Great Recession influence retirement plans?

    PubMed

    Szinovacz, Maximiliane E; Davey, Adam; Martin, Lauren

    2015-04-01

    The recent recession constitutes one of the macro forces that may have influenced workers' retirement plans. We evaluate a multilevel model that addresses the influence of macro-, meso-, and micro-level factors on retirement plans, changes in these plans, and expected retirement age. Using data from Waves 8 and 9 of the Health and Retirement Study (N=2,618), we find that individuals with defined benefit plans are more prone to change toward plans to stop work before the stock market declined, whereas the opposite trend holds for those without pensions. Debts, ability to reduce work hours, and firm unionization also influenced retirement plans. Findings suggest retirement planning education may be particularly important for workers without defined pensions, especially in times of economic volatility. PMID:25651572

  17. An Introduction to NCOA's Retirement Planning Program.

    ERIC Educational Resources Information Center

    Fitzpatrick, Edmund W.

    1980-01-01

    Describes the National Council on the Aging (NCOA)-Industry Consortium Retirement Planning Program, which consists of eight modules corresponding to eight major areas of retirement planning: life-style planning, financial planning, new careers, leisure time, health, interpersonal relationships, living arrangements, and community services. (SK)

  18. Retirement Planning Strategies for Midlife Women.

    ERIC Educational Resources Information Center

    McKenna, Judy; Nickols, Sharon Y.

    1986-01-01

    Discusses factors that influence women in their daily living (economic and demographic factors, feelings about mathematics ability, risk taking, and locus of control), retirement planning concerns of midlife women, retirement planning strategies and the role of educators in this planning, and social-psychological strategies. (CT)

  19. Retirement Plan Consortium Structures for K-12

    ERIC Educational Resources Information Center

    Kevin, John

    2012-01-01

    As school districts continue to seek administrative efficiencies and cost reductions in the wake of severe budget pressures, the resources they devote to creating or expanding retirement plan consortia is increasing. Understanding how to structure a retirement plan consortium is paramount to successfully achieving the many objectives of…

  20. Retirement Plans of Instructional Faculty and Staff.

    ERIC Educational Resources Information Center

    Chronister, Jay L.; Baldwin, Roger G.

    1996-01-01

    This analysis of the retirement plans of college and university faculty and staff used data from the 1993 National Study of Postsecondary Faculty. It first determined the proportion of faculty who are age 55 or older by institutional type, discipline, gender, and minority/nonminority status and then analyzed their retirement plans using the same…

  1. Are You Planning and Saving for Retirement?

    ERIC Educational Resources Information Center

    Yakoboski, Paul

    2007-01-01

    In 2005, TIAA-CREF sponsored its first-ever "Retirement Confidence Survey of College and University Faculty" to discover the answer to this question: How well are faculty members taking advantage of employer-sponsored pension plans and saving for retirement? An additional objective of the project was to compare the survey's findings for higher…

  2. Youth Individual Development Accounts: Retirement Planning Initiatives

    ERIC Educational Resources Information Center

    Shobe, Marcia A.; Sturm, Stephanie L.

    2007-01-01

    Given the growing interest in a privatized Social Security system and the lack of adequate retirement planning among many people in the United States, many households are often ill prepared for retirement. The outlook for low-income populations is even bleaker because they are often not privy to the same financial education and asset-building…

  3. Planning for Retirement with a Tax-Sheltered Mutual Fund.

    ERIC Educational Resources Information Center

    Schnee, Edward J.; And Others

    1983-01-01

    Greater attention has been focused on the role that employer-sponsored retirement plans and individual savings must play in ensuring retirement income security. Alternative tax retirement planning opportunities currently available to college personnel are explored. (MLW)

  4. Mythbusters: The Case for Retirement Income in DC Plans.

    PubMed

    Austin, Ron; Shepherd, Steve

    2016-01-01

    Myths persist about retirement income solutions in defined contribution (DC) plans. The authors put six common myths to the test: (1) that few plans offer a retirement income option, (2) that retirement is solely a product decision, (3) that retirement income options lack fiduciary clarity, (4) that it's difficult to implement a retirement income option, (5) that retirement income options can be viewed similarly to an asset class and (6) that retirement solutions are too difficult to communicate to participants. They explain why some chatter on the topic of retirement income solutions in DC plans is unfounded. PMID:27017796

  5. Life Planning: Preparing for Transitions and Retirement.

    ERIC Educational Resources Information Center

    Nuss, Elizabeth; Schroeder, Charles

    2002-01-01

    Long-range career planning is difficult in the student affairs profession because of the lack of clearly defined career tracks and inherent job insecurities. The authors present and discuss strategies for planning for retirement and other late career options. (Author)

  6. Retirement plans, personal saving, and saving adequacy.

    PubMed

    Yakoboski, P

    2000-03-01

    This Issue Brief addresses three questions raised by recent trends in personal saving: How are national savings measured and what is the meaning of the trends in measured personal saving rates, given what is included and what is not included in those measures? What is the effect of retirement saving programs--in particular, 401(k) plans and individual retirement accounts (IRAs)--on personal saving levels? What are the implications of existing saving behavior for the retirement income security of today's workers? The National Income and Product Accounts (NIPA), the most commonly referenced gauge of personal saving, is a widely misunderstood measure. One could argue that a complete measure of saving would include increases in wealth through capital gains, but NIPA does not factor accrued and realized capital gains on stocks and other assets into the saving rate. By one measure, accounting for capital gains results in an aggregate personal saving rate of 33 percent--more than double the rate of four decades ago. A major policy question is the impact of tax-qualified retirement saving plans (i.e., IRAs and 401(k) plans) on personal saving rates. Empirical analysis of this issue is extremely challenging and findings have been contradictory. These programs now represent an enormous store of retirement-earmarked wealth in tax-deferred vehicles: Combined, such tax-deferred retirement accounts currently have assets of about $4 trillion. Ninety percent of IRA contributions are now the result of "rollovers" as employees leave employer plans, like 401(k) plans. While leakage from the system remains a challenge, the majority of the assets in the system can be expected to be available to fund workers' retirements. One could argue that, from a retirement income security perspective, workers in general are better off because IRA and 401(k) programs exist. Surely, many of the dollars in these programs would have been saved even without the programs; but they would not necessarily

  7. Retirement plan funding: how has legislation affected it?

    PubMed

    Smith, D

    1988-10-01

    Because of the changes in tax laws, accounting guidelines, and economic conditions, the "shelf life" of many retirement plans has expired. Financial managers need to examine the effects these changes have had on retirement plan funding, especially the effects the Omnibus Budget Reconciliation Act of 1987 has produced. By using an evaluation method that examines the basic issues involved in retirement plan funding, financial managers can determine whether or not their retirement programs can continue to meet hospital objectives. This is the last article in a series on retirement plans. The first article in this series discussed the issues that affect the design of retirement plans. PMID:10302737

  8. A Single Person's Guide to Retirement Planning.

    ERIC Educational Resources Information Center

    American Association of Retired Persons, Washington, DC.

    This single person's retirement guide begins with an introduction that addresses the challenges of single living, the high dividends that planning pays, and the importance of attitude. Section II explores the changing roles and relationships in one's life, including aging parents, adult children, and a personal support network. Section III focuses…

  9. Extending the Integrated Model of Retirement Adjustment: Incorporating Mastery and Retirement Planning

    ERIC Educational Resources Information Center

    Donaldson, Tarryn; Earl, Joanne K.; Muratore, Alexa M.

    2010-01-01

    Extending earlier research, this study explores individual (e.g. demographic and health characteristics), psychosocial (e.g. mastery and planning) and organizational factors (e.g. conditions of workforce exit) influencing retirement adjustment. Survey data were collected from 570 semi-retired and retired men and women aged 45 years and older.…

  10. New Tax Law Impairs Plans to Encourage Early Retirement.

    ERIC Educational Resources Information Center

    Mangan, Katherine S.

    1987-01-01

    New federal tax law requiring employees to pay taxes on a large sum of money at one time rather than over the course of retirement makes college retirement "buyout plans" no longer feasible and hampers colleges' efforts to thin faculty ranks after the uncapping of the mandatory retirement age. (MSE)

  11. The evolution of Japanese employer-sponsored retirement plans.

    PubMed

    Rajnes, David

    2007-01-01

    This article examines the development of Japanese voluntary employer-sponsored retirement plans with an emphasis on recent trends. Until 2001, companies in Japan offered retirement benefits as lump-sum severance payments and/or benefits from one of two types of defined benefit (DB) pension plans. One type of DB plan was based on the occupational pension model used in the United States before the adoption of the Employee Retirement Income Security Act of 1974 (ERISA), but lacked the funding, vesting, and other protective features contained in ERISA. The other type of DB plan allowed companies to opt out of the earnings-related portion of social security, commonly referred to as "contracting out." Landmark laws passed in 2001 introduced a new generation of occupational retirement plans to employers and employees. One law increased funding requirements and enhanced employee protections for employer-sponsored DB plans, while a second law introduced defined contribution (DC) plans for several reasons, chiefly to increase retirement savings and help boost Japanese financial markets. These laws complemented earlier changes in the tax code and financial accounting standards already affecting employer-sponsored retirement plans. As a result, new retirement plan designs will replace most prereform era company retirement plans by 2012. In 2001, the experience of 401(k) plans in the United States, where 42 million participants had accumulated more than $1.8 trillion in assets over 20 years, attracted considerable attention among Japanese lawmakers finalizing provisions of the DC pension law. Even with government support and encouragement from the financial services industry, Japanese companies have not adopted these new DC plans in large numbers. As a result, occupational retirement plans in Japan have remained predominantly DB-a surprising development in light of the shift in a number of countries from DB to DC plans observed in recent decades. However, recent proposals to

  12. Is pre-retirement planning always good? An exploratory study of retirement adjustment among Hong Kong Chinese retirees.

    PubMed

    Yeung, Dannii Y

    2013-01-01

    The impacts of four types of pre-retirement planning activities (financial, health, social life, and psychological planning) on retirement adjustment were investigated in a sample of Chinese retirees residing in Hong Kong. This study consisted of two phases of data collection, pre-retirement and post-retirement phases. Pre-retirement planning behaviors and psychological health (including attitudes toward retirement, adjustment to retirement, anxiety toward retirement, psychological well-being (PWB), and psychological distress) six months before and after retirement were measured. The final sample consisted of 90 Hong Kong Chinese retirees. Compared with the pre-retirement phase, retirees exhibited more positive attitudes toward retirement and better adjustment after they had actually retired, whereas their level of anxiety and psychological distress remained low over time. Pre-retirement planning was found to be predictive of changes in psychological health, though its impact was not always positive depending on the type of planning activities. In particular, greater psychological planning was associated with positive attitudes toward retirement and better PWB, whereas more social life planning activities were associated with greater psychological distress. In addition to financial and health planning, psychological planning activities should also be prompted to facilitate a smooth adjustment to retirement. PMID:23072256

  13. Pre-Retirement Rehearsal Project: A Bibliography of Pre-Retirement Planning.

    ERIC Educational Resources Information Center

    Ellenberg, Donna

    This bibliography cites title, source/publisher, availability, and cost for information and materials on various aspects of pre-retirement planning. Materials may be specifically for the elderly/retired person or of general interest. Bibliographies and periodicals are included. These materials and information are listed under twenty-three…

  14. Focus Your Future: A Woman's Guide to Retirement Planning.

    ERIC Educational Resources Information Center

    American Association of Retired Persons, Washington, DC.

    This guidebook addresses retirement planning for midlife women. Section 1 presents the woman an opportunity to assess herself today in terms of the roles she plays in various aspects of her life and in her relationships with others. It asks her to consider some of her plans, dreams, and things she would like to do in an ideal retirement situation.…

  15. Financial Planning for Retirement: An Imperative for Baby Boomer Women.

    ERIC Educational Resources Information Center

    Glass, J. Conrad, Jr.; Kilpatrick, Beverly B.

    1998-01-01

    Many women fail to plan for retirement due to economic constraints, interrupted career paths, lower earnings, gender bias, gender-role socialization, self-esteem, role definition, locus of control, or risk tolerance. Retirement education must address women's specific issues regarding financial planning. (SK)

  16. Status of Individuals' Planning to Prepare for Retirement in Turkey

    ERIC Educational Resources Information Center

    Gunay, Gulay; Bener, Ozgun

    2008-01-01

    This research was conducted in Ankara province for the purpose of examining the status of planning in preparation for retirement as an individual and as a family of individuals who show differences in educational level. Individuals who lived in Ankara province, who were 3 years from retirement according to age limit, and who had social security…

  17. An Argument for Early Retirement Incentive Planning.

    ERIC Educational Resources Information Center

    Baenen, Leonard B.; Ernest, Robert C.

    1982-01-01

    Early retirement incentive programs are discussed as a humanitarian way of reducing payroll costs and rewarding long-tenured employees. The incentives to be considered, program communication, and problems found in incentive programs are addressed. (Author/MLF)

  18. Incorporating Employee Heterogeneity into Default Rules for Retirement Plan Selection

    ERIC Educational Resources Information Center

    Goda, Gopi Shah; Manchester, Colleen Flaherty

    2013-01-01

    We study the effect of incorporating heterogeneity into default rules by examining the choice between retirement plans at a firm that transitioned from a defined benefit (DB) to a defined contribution (DC) plan. The default plan for existing employees varied discontinuously depending on their age. Employing regression discontinuity techniques,…

  19. Paying for Retirement: Sex Differences in Inclusion in Employer-Provided Retirement Plans

    ERIC Educational Resources Information Center

    Wright, Rosemary

    2012-01-01

    Purpose: This study examines sex differences among Baby Boom workers in the likelihood of coverage by an employer-provided retirement plan. Design and Methods: This study used a sample of Baby Boom workers drawn from the 2009 Current Population Survey. Independent variables were selected to replicate as closely as possible those in two 1995…

  20. DEFINED CONTRIBUTION PLANS, DEFINED BENEFIT PLANS, AND THE ACCUMULATION OF RETIREMENT WEALTH.

    PubMed

    Poterba, James; Rauh, Joshua; Venti, Steven; Wise, David

    2007-11-01

    The private pension structure in the United States, once dominated by defined benefit (DB) plans, is currently divided between defined contribution (DC) and DB plans. Wealth accumulation in DC plans depends on the participant's contribution behavior and on financial market returns, while accumulation in DB plans is sensitive to a participant's labor market experience and to plan parameters. This paper simulates the distribution of retirement wealth under representative DB and DC plans. It uses data from the Health and Retirement Study (HRS) to explore how asset returns, earnings histories, and retirement plan characteristics contribute to the variation in retirement wealth outcomes. We simulate DC plan accumulation by randomly assigning individuals a share of wages that they and their employer contribute to the plan. We consider several possible asset allocation strategies, with asset returns drawn from the historical return distribution. Our DB plan simulations draw earnings histories from the HRS, and randomly assign each individual a pension plan drawn from a sample of large private and public defined benefit plans. The simulations yield distributions of both DC and DB wealth at retirement. Average retirement wealth accruals under current DC plans exceed average accruals under private sector DB plans, although DC plans are also more likely to generate very low retirement wealth outcomes. The comparison of current DC plans with more generous public sector DB plans is less definitive, because public sector DB plans are more generous on average than their private sector counterparts. PMID:21057597

  1. An Experimental Comparison of Retirement Planning Intervention Seminars.

    ERIC Educational Resources Information Center

    Hershey, Douglas A.; Mowen, John C.; Jacobs-Lawson, Joy M.

    2003-01-01

    After 1 year, the efficacy of three retirement seminars (financial planning information, n=30; financial goal-setting, n=25; combined information and goal-setting, n=25) was measured. Compared to those of 26 controls, goal clarity, planning, and savings practices of seminar participants were most changed. Strongest impact was on those in combined…

  2. Career-Related Variables and Planned Retirement Age: An Extension of Beehr's Model.

    ERIC Educational Resources Information Center

    Adams, Gary A.

    1999-01-01

    A study of 172 older workers found that career commitment and occupational-goal attainment play a central role in planned retirement age. Age and retirement-income satisfaction had the most significant relationship to planned retirement age. Job satisfaction was not strongly related to retirement intentions. (SK)

  3. Plan now to make your retirement active, productive.

    PubMed

    Schlepp, S

    1989-12-01

    In his book Planning to the Years Ahead, Lester I. Tenney, PhD, professor emeritus at Arizona State University, Tempe, links Abraham Maslow's hierarchy of needs to retirement planning. According to Maslow, economic and security needs can be achieved through a family environment (eg, food clothing, shelter), and social acceptance, self-worth, and self-satisfaction can be achieved from social interaction, work, or leisure activities. After the basic needs of food, clothing, and shelter have been achieved, people are able to move to the next level of achieving safety and security. The level of dependency that people have on satisfying these needs through work will determine how well they are at adapting to retirement. The more people depend on work alone, the harder will be the adjustment; people who are less dependent on work will find retirement easier to accept. PMID:2619297

  4. Pre-Retirement Planning: A Necessary Dress Rehearsal.

    ERIC Educational Resources Information Center

    Newman, Mary Elizabeth

    Studies seem to indicate that preparation for retirement is the key to its success. Planning includes these basic ingredients: (1) maintaining regular health habits; (2) role flexibility--the retiree needs a healthy self image not bound to the self-as-worker; (3) activity that is constructive and personally meaningful; and (4) continuance of…

  5. The $500,000 Quest. Common-Sense Retirement Planning for Educators.

    ERIC Educational Resources Information Center

    Phillips, Ione D.

    1997-01-01

    Discusses the need for retirement planning and offers suggestions for building a nest egg. Suggests that pensions are not sufficient and that other investments are crucial to ensure a comfortable retirement. Includes resources and a plan for saving. (JOW)

  6. Report on Nisei Retirement Planning Conference (San Francisco, Calif. November 19-21, 1976).

    ERIC Educational Resources Information Center

    Japanese American Citizens League, San Francisco, CA.

    This document presents a report on the Nisei Retirement Planning Conference. First, a history of the organization of the conference is provided. Then, a series of working papers on the Nisei and retirement are given. These papers address issues such as the following: 1) retirement as a national concern, 2) general retirement issues (physical…

  7. An Introduction to Cost-of-Living Adjustments in Public Retirement Plans: Details Matter

    ERIC Educational Resources Information Center

    Jennings, Penelope R.; Jennings, William P.; Phillips, G. Michael

    2016-01-01

    While financial planning students are expected to be able to understand client retirement plans, subtle differences in cost-of-living adjustments can have major impact on the success of client retirement plans. This teaching note compares the cost-of-living adjustments in the largest government sponsored retirement systems and a hypothetical…

  8. Information architecture: Standards adoption and retirement process service action plan

    SciTech Connect

    1997-03-01

    The purpose of this Service Action Plan is to announce, as well as provide, a high-level outline of a new Departmental process for the adoption and retirement of information technology standards. This process supports the implementation of a Department of Energy (DOE) Information Architecture. This plan was prepared with the Department of Energy information technology standards customers and stakeholders in mind. The process described in this plan will be serviced primarily by staff from the Office of the Deputy Assistant Secretary for Information Management with assistance from designated program and site Information Technology Standards Points of Contact. We welcome any comments regarding this new Departmental process and encourage the proposal of information technology standards for adoption or retirement.

  9. Retirement.

    ERIC Educational Resources Information Center

    Carp, Frances M., Ed.

    This comprehensive look at retirement as a transitional life stage was instituted by the Federal Government in order to initiate theory building in this much neglected area. Conferences participated in by experts were held at intervals so as to maximize interactive thinking. Following this give and take, participants formulated theoretical models…

  10. Conflict, Pre-Retirement Planning, and Mental and Physical Health Status.

    ERIC Educational Resources Information Center

    Benner, Larry; And Others

    In both industry and government, the current response to the problems of retirement is the development of programs for pre-retirement counseling and planning. A group of older workers who were offered a comprehensive retirement planning program by their company was examined to determine reasons for both attendance and non-attendance in the…

  11. Replacement Ratio Projections in Defined Contribution Retirement Plans: Time, Salary Growth, Investment Return, and Real Income.

    ERIC Educational Resources Information Center

    Heller, Michael; King, Francis P.

    1994-01-01

    This paper describes a method of projecting inflation-adjusted (real) retirement benefit replacement ratios for defined contribution retirement plans such as TIAA-CREF (Teachers Insurance and Annuity Association--College Retirement Equities Fund). The illustrated ratios are comparable to the ratios in defined benefit plans that result…

  12. 76 FR 67105 - Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-31

    ... (2010 final Treasury regulations), 75 FR 64123 (Oct. 19, 2010), and simultaneously issued proposed Additional Rules Regarding Hybrid Retirement Plans (2010 proposed Treasury regulations), 75 FR 64197 (Oct. 19..., if the bankruptcy filing date was on or after September 16, 2006. On June 14, 2011 (at 76 FR...

  13. Legacy system retirement plan for HANDI 2000 business management system

    SciTech Connect

    Adams, D.E.

    1998-09-29

    documentation baseline rather than to ensure the ability to reestablish an operational production system. The remainder of this document describes the planning for the removal of the identified systems from service at Hanford, The retirement requirements, planning schedules and costs are covered in the body of the document.

  14. The Process of Retirement Planning Scale (PRePS): Development and Validation

    ERIC Educational Resources Information Center

    Noone, Jack H.; Stephens, Christine; Alpass, Fiona

    2010-01-01

    Although a substantial proportion of the western population is approaching retirement age, little is known about how they are preparing for the future. Much attention has been paid to the consumption of educational material and retirement wealth in the present literature, but the process of retirement planning has been ignored. S. L. Friedman and…

  15. Employees' Intentions to Retire Early: A Case of Planned Behavior and Anticipated Work Conditions

    ERIC Educational Resources Information Center

    van Dam, Karen; van der Vorst, Janine D. M.; van der Heijden, Beatrice I. J. M.

    2009-01-01

    This study investigated the early retirement intentions of 346 older Dutch employees by extending the theory of planned behavior with anticipated work conditions. The results showed that employees who felt a pressure from their spouse to retire early had a strong intention to leave the work force before the official retirement age, that is 65.…

  16. Goal Clarity and Financial Planning Activities as Determinants of Retirement Savings Contributions

    ERIC Educational Resources Information Center

    Stawski, Robert S.; Hershey, Douglas A.; Jacobs-Lawson, Joy M.

    2007-01-01

    Retirement counselors, financial service professionals, and retirement intervention specialists routinely emphasize the importance of developing clear goals for the future; however, few empirical studies have focused on the benefits of retirement goal setting. In the present study, the extent to which goal clarity and financial planning activities…

  17. 26 CFR 301.6057-1 - Employee retirement benefit plans; identification of participant with deferred vested retirement...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... church plan described in section 414 (d) or (e). (4) Filing requirements. Information relating to the... benefit need not be a nonforfeitable benefit within the meaning of section 411(a) for the filing... subject to filing requirement. The term “employee retirement benefit plan” means a plan to which...

  18. [A Program to Prepare Older Workers for Retirement and Interest Community Groups in Pre-Retirement Planning.] Second Annual Report, September 1, 1968 to August 31, 1969. Drake University Pre-Retirement Planning Center.

    ERIC Educational Resources Information Center

    Drake Univ., Des Moines, IA. Pre-Retirement Planning Center.

    The project was designed to develop, and evaluate the effectiveness of a pre-retirement planning program. The project, in its second year of operation, has had 575 participants who attended a seven-week series of programs covering the topics of employment after retirement, estate planning, company fringe benefits, continuing education,…

  19. Using Proactivity, Time Discounting, and the Theory of Planned Behavior to Identify Predictors of Retirement Planning

    ERIC Educational Resources Information Center

    Griffin, Barbara; Loe, David; Hesketh, Beryl

    2012-01-01

    This study developed and tested a model to identify the predictors of retirement planning based on an extension of the theory of planned behavior ([TPB], Ajzen, 1991) that included individual differences in proactivity and time discounting. The results showed that personal attitudes, sense of control, social influence, and stable traits have a…

  20. The King Pre-Retirement Checklist: Assessing Differences in Pre-Retirement Planning.

    ERIC Educational Resources Information Center

    Zitzow, Darryl; King, Donald N.

    In an effort to assess the retirement preparedness of Midwestern populations above the age of 28, the King Pre-Retirement Checklist was administered to a sampling of 458 persons randomly selected and proportionally stratified by geographic location and community size. Factors examined were financial, social, family cohesion, mobility/health,…

  1. Retirement Financial Planning and the RN: An Integrative Literature Review.

    PubMed

    Keele, Shanna; Alpert, Patricia T

    2015-10-01

    This integrative literature review examined the current research on RN retirement. The review identified 3 critical gaps in knowledge: (a) minimal knowledge regarding the economic impact on RN retirement, (b) incomplete information regarding the demographics of RN retirement, and (c) a scarcity of prospective longitudinal RN workforce studies. Future research must address these gaps to better address RN workforce sustainability. PMID:26426132

  2. Planning for Retirement Security: What Helps or Hinders Women in the Middle Years?

    ERIC Educational Resources Information Center

    McKenna, Judy Sheaks; Nickols, Sharon Y.

    1988-01-01

    A study examined the retirement planning of women between 40 and 55 years of age within the framework of family resource management. Personal characteristics inhibiting retirement planning were fear of financial risk, lack of perceived personal control, unwillingness to take risks, lack of belief in control of one's own life, and math anxiety.…

  3. 76 FR 6112 - Federal Benefit Payments Under Certain District of Columbia Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... under the retirement plans for District of Columbia teachers, police officers, and firefighters. See 75 FR 71047. ] The original comment period closed on January 21, 2011. By letter dated January 14, 2011... June 30, 1997, under the retirement plans for District of Columbia teachers, police officers,...

  4. Antecedents and Consequences of Retirement Planning and Decision-Making: A Meta-Analysis and Model

    ERIC Educational Resources Information Center

    Topa, Gabriela; Moriano, Juan Antonio; Depolo, Marco; Alcover, Carlos-Maria; Morales, J. Francisco

    2009-01-01

    In this study, meta-analytic procedures were used to examine the relationships between retirement planning, retirement decision and their antecedent and consequences. Our review of the literature generated 341 independent samples obtained from 99 primary studies with 188,222 participants. A small effect size (ES) for antecedents of retirement…

  5. Knowing When to Retire: The First Step towards Financial Planning in Malaysia

    ERIC Educational Resources Information Center

    Kock, Tan Hoe; Yoong, Folk Jee

    2011-01-01

    This article draws upon expected retirement age cohorts as a main determinant to financial planning preparation in Malaysia. The return rate was 55% from 600 questionnaires distributed. Five hypotheses were analyzed using hierarchical and stepwise regression analysis. The results revealed that expected retirement age cohort variables made…

  6. Expanding the Investment Options in an Employer's Retirement Plan: A Success Story.

    ERIC Educational Resources Information Center

    Forsyth, Suzanne; Barker, Paul D.

    1986-01-01

    The American Council on Education's 2-year process of investigation, study, and selection that resulted in the council's movement from TIAA/CREF as its only available retirement plan, to a total of 15 retirement options offered by two insured annuity companies and two mutual fund companies is described. (MLW)

  7. How Will Teachers Fare in Rhode Island's New Hybrid Pension Plan? Public Pension Project Brief 4

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Butrica, Barbara A.; Haaga, Owen; Southgate, Benjamin G.

    2014-01-01

    Hybrid retirement plans that combine defined benefit pensions with 401(k) type, defined contribution accounts can play important roles in the reform of public-sector pensions. Summarizing results from our longer report ["How Will Rhode Island's New Hybrid Pension Plan Affect Teachers? A Report of the Public Pension Project" (2014)], this…

  8. Is It Time to Retire the Hybrid Atomic Orbital?

    ERIC Educational Resources Information Center

    Grushow, Alexander

    2011-01-01

    A rationale for the removal of the hybrid atomic orbital from the chemistry curriculum is examined. Although the hybrid atomic orbital model does not accurately predict spectroscopic energies, many chemical educators continue to use and teach the model despite the confusion it can cause for students. Three arguments for retaining the model in the…

  9. How Will Rhode Island's New Hybrid Pension Plan Affect Teachers? A Report of the Public Pension Project

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Butrica, Barbara A.; Haaga, Owen; Southgate, Benjamin G.

    2014-01-01

    In 2011 Rhode Island replaced the stand-alone defined benefit pension plan it provided to state employees with a hybrid plan that reduced the defined benefit component and added a 401(k)-type, defined contribution component. Although controversial, the new hybrid plan will boost retirement incomes for most of the states public school teachers. Our…

  10. A Guide to Planning Your Retirement Finances. A Report by the Chairman of the Subcommittee on Retirement Income and Employment of the Select Committee on Aging. House of Representatives, One Hundred First Congress, First Session.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. House Select Committee on Aging.

    This committee print provides workers with a general overview of the steps involved in planning retirement income and encourages them to start laying down concrete financial plans now for their retirement years. It begins by outlining a framework for planning retirement finances. These specific steps are discussed: gathering information on current…

  11. 26 CFR 1.408-8 - Distribution requirements for individual retirement plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Distribution requirements for individual... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-8 Distribution requirements for individual retirement plans. The following...

  12. 26 CFR 1.408-7 - Reports on distributions from individual retirement plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Reports on distributions from individual... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-7 Reports on distributions from individual retirement plans. (a) Requirement of report....

  13. 26 CFR 1.408-8 - Distribution requirements for individual retirement plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Distribution requirements for individual... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-8 Distribution requirements for individual retirement plans. The following questions...

  14. 26 CFR 1.408-7 - Reports on distributions from individual retirement plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Reports on distributions from individual... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-7 Reports on distributions from individual retirement plans. (a) Requirement...

  15. Which Teachers Choose a Defined Contribution Pension Plan? Evidence from the Florida Retirement System

    ERIC Educational Resources Information Center

    Chingos, Matthew M.; West, Martin R.

    2015-01-01

    Since 2002, public school teachers in Florida have been permitted to choose between a defined benefit (DB) and a defined contribution (DC) retirement plan. We exploit this unique policy environment to study new teachers' revealed preferences over pension plan structures. Roughly 30 percent of teachers hired between 2003 and 2008 selected the DC…

  16. Post-Retirement Benefit Increases and the Adequacy of Benefits in State Pension Plans.

    ERIC Educational Resources Information Center

    Strate, John M.

    1984-01-01

    Examines post-retirement benefit increases in 76 large state pension plans and the impact of such increases on the purchasing power and adequacy of pension benefits. Although nearly all plans increased benefits for retirees, increases were much less than needed to maintain the purchasing power of pension benefits. (Author/JAC)

  17. Convergence of long-term care planning and retirement planning at the work place.

    PubMed

    Silva, Ajith

    2004-01-01

    There is an increasing expectation that the private-sector should provide needed solutions to pressing problems in long-term care. Long-term care insurance has figured prominently in recent discussions. Within the long-term care insurance market, the potential of the employer in making such insurance available to employees has been discussed extensively. This paper traces the increasing convergence of retirement planning and long-term care planning at the work place. The long-term care insurance market has come a long way, and the employer-sponsored segment of the market has recorded the highest rate of growth in recent times. Furthermore, the employer-sponsored market is beginning to diversify. Low take-up rates still remain a problem. Recent rapid growth of the market coupled with the federal government's involvement as an employer offering long-term care insurance is bound to expand the market further. PMID:15148046

  18. Retirement Planning and Counseling: Issues and Challenges for Teachers in Public Schools in the Sekondi Circuit

    ERIC Educational Resources Information Center

    Wilson, Kwesi Nkum; Aggrey, Ellen Aba Munkua

    2012-01-01

    The purpose of the study was to explore retirement planning, challenges, and counseling among teachers of public schools in the Sekondi Circuit in the Western Region, Ghana. A sample of 50 teachers was selected through convenience sampling. Only teachers who expressed interest in participating in the study were sampled. The main instrument for…

  19. 31 CFR 10.4 - Eligibility for enrollment as enrolled agent or enrolled retirement plan agent.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Eligibility for enrollment as enrolled agent or enrolled retirement plan agent. 10.4 Section 10.4 Money and Finance: Treasury Office of the Secretary of the Treasury PRACTICE BEFORE THE INTERNAL REVENUE SERVICE Rules Governing...

  20. Satisfaction With Work-Life Balance and the Career and Retirement Plans of US Oncologists

    PubMed Central

    Shanafelt, Tait D.; Raymond, Marilyn; Kosty, Michael; Satele, Daniel; Horn, Leora; Pippen, John; Chu, Quyen; Chew, Helen; Clark, William Benton; Hanley, Amy E.; Sloan, Jeff; Gradishar, William J.

    2014-01-01

    Purpose To evaluate satisfaction with work-life balance (WLB) and career plans of US oncologists. Methods The American Society of Clinical Oncology conducted a survey of US oncologists evaluating satisfaction with WLB and career plans between October 2012 and March 2013. The sample included equal numbers of men and women from all career stages. Results Of 2,998 oncologists contacted, 1,490 (49.7%) returned surveys. From 1,117 oncologists (37.3% of overall sample) completing full-length surveys, we evaluated satisfaction with WLB and career plans among the 1,058 who were not yet retired. The proportion of oncologists satisfied with WLB (n = 345; 33.4%) ranked lower than that reported for all other medical specialties in a recent national study. Regarding career plans, 270 oncologists (26.5%) reported a moderate or higher likelihood of reducing their clinical work hours in the next 12 months, 351 (34.3%) indicated a moderate or higher likelihood of leaving their current position within 24 months, and 273 (28.5%) planned to retire before 65 years of age. Multivariable analyses found women oncologists (odds ratio [OR], 0.458; P < .001) and those who devoted greater time to patient care (OR for each additional hour, 0.977; P < .001) were less likely to be satisfied with WLB. Satisfaction with WLB and burnout were the strongest predictors of intent to reduce clinical work hours and leave current position on multivariable analysis. Conclusion Satisfaction with WLB among US oncologists seems lower than for other medical specialties. Dissatisfaction with WLB shows a strong relationship with plans to reduce hours and leave current practice. Given the pending US oncologist shortage, additional studies exploring interactions among WLB, burnout, and career satisfaction and their impact on career and retirement plans are warranted. PMID:24616305

  1. 26 CFR 31.3306(b)(2)-1 - Payments under employers' plans on account of retirement, sickness or accident disability...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b)(2)-1... Payments under employers' plans on account of retirement, sickness or accident disability, medical or... dependents), on account of: (1) An employee's retirement, (2) Sickness or accident disability of an...

  2. 26 CFR 31.3306(b)(2)-1 - Payments under employers' plans on account of retirement, sickness or accident disability...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b)(2)-1... Payments under employers' plans on account of retirement, sickness or accident disability, medical or... dependents), on account of: (1) An employee's retirement, (2) Sickness or accident disability of an...

  3. 26 CFR 31.3306(b)(2)-1 - Payments under employers' plans on account of retirement, sickness or accident disability...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b)(2)-1... Payments under employers' plans on account of retirement, sickness or accident disability, medical or... dependents), on account of: (1) An employee's retirement, (2) Sickness or accident disability of an...

  4. 26 CFR 31.3306(b)(2)-1 - Payments under employers' plans on account of retirement, sickness or accident disability...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b)(2)-1... Payments under employers' plans on account of retirement, sickness or accident disability, medical or... dependents), on account of: (1) An employee's retirement, (2) Sickness or accident disability of an...

  5. 26 CFR 31.3306(b)(2)-1 - Payments under employers' plans on account of retirement, sickness or accident disability...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b)(2)-1... Payments under employers' plans on account of retirement, sickness or accident disability, medical or... dependents), on account of: (1) An employee's retirement, (2) Sickness or accident disability of an...

  6. Hybrid Motion Planning with Multiple Destinations

    NASA Technical Reports Server (NTRS)

    Clouse, Jeffery

    1998-01-01

    In our initial proposal, we laid plans for developing a hybrid motion planning system that combines the concepts of visibility-based motion planning, artificial potential field based motion planning, evolutionary constrained optimization, and reinforcement learning. Our goal was, and still is, to produce a hybrid motion planning system that outperforms the best traditional motion planning systems on problems with dynamic environments. The proposed hybrid system will be in two parts the first is a global motion planning system and the second is a local motion planning system. The global system will take global information about the environment, such as the placement of the obstacles and goals, and produce feasible paths through those obstacles. We envision a system that combines the evolutionary-based optimization and visibility-based motion planning to achieve this end.

  7. 'Lavender retirement': a questionnaire survey of lesbian, gay and bisexual people's accommodation plans for old age.

    PubMed

    Neville, Stephen; Henrickson, Mark

    2010-12-01

    A global increase in older people will also mean an increase in the numbers of lesbian, gay and bisexual people requiring residential support. All health practitioners working with older people need to be aware of the existence of older lesbian, gay and bisexual people in order to provide health care that is appropriate. This study describes lesbian, gay and bisexual people's accommodation plans for old age through a cross-sectional quantitative survey design. Participants were recruited through mainstream and lesbian, gay and bisexual media and venues. A total of 2269 participants completed the 133-item survey. When asked about what accommodation plans they had for their older years lesbian, gay and bisexual people identified that they were least likely to choose living in a retirement community/facility. However, if unable to live independently the majority of respondents identified they would prefer to live in a retirement facility that specifically catered for people who did not identify as heterosexual. This study has found that the residential support sector needs to be prepared to provide a health service that is person-centred, free from discriminatory practices and meets the needs of all health consumers regardless of sexual orientation. PMID:21129111

  8. Factors Associated with Seeking and Using Professional Retirement-Planning Help.

    ERIC Educational Resources Information Center

    Joo, So-hyun; Grable, John E.

    2001-01-01

    Results of an analysis of the 1998 Retirement Confidence Survey (n=711) showed that women who had higher incomes, exhibited better financial behaviors, had more positive attitudes toward retirement, and exhibited a higher level of risk tolerance were more likely to seek professional help when making retirement decisions. (Contains 49 references.)…

  9. 26 CFR 31.3306(b)(10)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3306(b)(10)-1 Section 31.3306(b)(10)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION...

  10. 26 CFR 31.3121(a)(13)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3121(a)(13)-1 Section 31.3121(a)(13)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION...

  11. 31 CFR 10.6 - Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    .... See 26 CFR part 300. (7) Forms. Forms required for renewal may be obtained by sending a written... Revenue Service will publish in the Internal Revenue Bulletin (see 26 CFR 601.601(d)(2)(ii)(b)) and on the... Revenue Code and effective tax administration. (ii) Enrolled retirement plan agents. To qualify...

  12. 31 CFR 10.4 - Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... under the provisions of this part. (b) Enrollment as a retirement plan agent upon examination. The... any practitioner under the provisions of this part. (c) Designation as a registered tax return... practitioner under the provisions of this part. (d) Enrollment of former Internal Revenue......

  13. 31 CFR 10.5 - Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. 10.5 Section 10.5 Money and Finance: Treasury Office of the Secretary of the Treasury PRACTICE BEFORE THE INTERNAL REVENUE SERVICE Rules Governing Authority to Practice §...

  14. 26 CFR 301.6652-3 - Failure to file information with respect to employee retirement benefit plan.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Failure to file information with respect to employee retirement benefit plan. 301.6652-3 Section 301.6652-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Additions to the Tax, Additional Amounts,...

  15. Individual account retirement plans: an analysis of the 2007 survey of consumer finances, with market adjustments to June 2009.

    PubMed

    Copeland, Craig

    2009-08-01

    LATEST SCF DATA: This Issue Brief assesses the current status of Americans' savings for retirement by examining the incidence of individual account plans among families, as well as the average amount of assets accumulated in these accounts. The 2007 Survey of Consumer Finances (SCF), the Federal Reserve Board's triennial survey of wealth, is the basis for this study, as it is a leading source of data on Americans' wealth, provides detailed information on retirement plan incidence and account balances among families, and is the latest available. ACCOUNTING FOR THE ECONOMIC DOWNTURN: While 2007 SCF is the most comprehensive and current survey of Americans' finances, its timing was unfortunate due to the significant downturn in the economy in 2008 just after the survey was released. To account for that change, this analysis provides estimates of the changes in asset values from the end of 2007 to mid-June 2009 for individual account plan balances. The account balances of the defined contribution plans and IRAs are adjusted based on the asset allocation reported within the plans by using equity market returns and bond market returns from January 1, 2008, to June 19, 2009. MEDIAN ASSET LEVELS FOR DEFINED CONTRIBUTION PLANS: Among all families with a defined contribution plan in 2007, the median (mid-point) plan balance was $31,800, up 16 percent from 2004. According to EBRI estimates, this dropped 16.4 percent (to $26,578) from year-end 2007 to mid-June 2009. Losses were higher for families with more than $100,000 a year in income (down 22 percent) or having a net worth in the top 10 percent (down 28 percent). MEDIAN ASSET LEVELS FOR IRA/KEOGH PLANS: Among all families with an IRA/Keogh plan, the median value of their plan was $34,000 in 2007, up 3 percent from 2004. EBRI estimates this median value dropped 15 percent (to $28,955) from year-end 2007 to mid-June 2009. LESS THAN HALF OF ALL FAMILIES HAVE A RETIREMENT PLAN THROUGH A CURRENT JOB: In 2007, 40.6 percent of

  16. Ah, Retirement! Hmm, Retirement?

    ERIC Educational Resources Information Center

    Vance, Jack O.

    1976-01-01

    Discusses the disadvantages of compulsory retirement at age 65 for senior business executives and suggests several possible ways companies can make good use of the experience and expertise of retirement-age executives. (Available from Business Horizons, School of Business, Indiana University, Bloomington, Indiana 47401; $2.50, single copy) (JG)

  17. Putting off Tomorrow to Do What You Want Today: Planning for Retirement

    ERIC Educational Resources Information Center

    Adams, Gary A.; Rau, Barbara L.

    2011-01-01

    In this article we note that in the coming years, a larger number of people will be experiencing retirement for a longer period of time than ever before and that despite this fact, many will find themselves unprepared for this stage of their lives. We review the literature on retirement preparation, structuring our review around the key questions…

  18. Knowledge capture and the retirement of the director of finance: succession planning in the San Mateo County Human Services Agency.

    PubMed

    Winship, Kathy

    2012-01-01

    Concern over the impending retirement of several top-level managers led a county agency to engage in efforts aimed at more efficient succession management. Administrators developed plans to prevent the loss of invaluable knowledge and wisdom accompanying retirement of experienced agency leaders. The agency's Director of Finance (DoF) was one of the first key figures projected to retire, and a succession plan was implemented to transfer his knowledge for use after his departure. The knowledge transfer process involved three stages, including: (1) employing the DoF as teacher, having him develop curricula and conduct trainings; (2) engaging the DoF as mentor, allowing an existing staff member and the DoF's successor to shadow and be coached by the DoF; and (3) developing a knowledge management system that could be used after the DoF departed. This case study describes the knowledge transfer process and experiences shared by the DoF and this agency. PMID:22409615

  19. Preparing for asset retirement.

    PubMed

    Luecke, Randall W; Reinstein, Alan

    2003-04-01

    Statement of Financial Accounting Standards (SFAS) No. 143 requires organizations to recognize a liability for an asset retirement obligation when it is incurred--even if that occurs far in advance of the asset's planned retirement. For example, organizations must recognize future costs associated with medical equipment disposal that carries hazardous material legal obligations. PMID:12735191

  20. Retirement Plan Participation in an Era of Change: The Case of a Rural Region

    ERIC Educational Resources Information Center

    Whitaker, Elizabeth A.; Bokemeier, Janet L.; Loveridge, Scott

    2011-01-01

    Individual savings are critical for retirement as government and employer-based provisions fade or become less secure. Rural communities are vulnerable given their higher proportion of elderly and more who rely on Social Security. Using a telephone survey of working-age residents in Michigan's rural Upper Peninsula, this research investigates…

  1. Pre-Retirement Rehearsal Project: Money to Retire On.

    ERIC Educational Resources Information Center

    Ellenberg, Donna

    This sixth in a series of six packages of instructional materials developed by the Pre-Retirement Rehearsal Project contains a student's pre-retirement booklet specifically intended for adults with limited reading ability and teacher's guide, which consider financial planning for retirement, including such topics as types of income, Social…

  2. Retirement: The Challenge of Change.

    ERIC Educational Resources Information Center

    Brady, E. Michael, Ed.

    Intended for persons in their 50s and 60s who are seriously thinking about retirement and younger people who want to learn about aging and retirement, this book was developed as a companion piece to the training program offered to business and nonprofit organizations by the University of Southern Maine retirement planning team. Most of the…

  3. Retirement Preparation: Growing Corporate Involvement.

    ERIC Educational Resources Information Center

    Aging and Work: A Journal on Age, Work and Retirement, 1980

    1980-01-01

    A survey of the nation's largest corporations on their attitudes toward retirement and older workers revealed a heightened awareness of inflation's effect on retirees and of the need for retirement planning programs. Though few such programs presently exist, interest in employer-employee cooperation in retirement preparation is rising. (SK)

  4. Hybrid intelligent algorithms for industrial production planning

    NASA Astrophysics Data System (ADS)

    Vasant, P.

    2012-11-01

    In this paper, the main significant contributions of a new non-linear membership function using fuzzy approach to capture and describe vagueness in the technological coefficients of constraints in the industrial production planning problems has been investigated thoroughly. This non-linear membership function is flexible and convenience to the decision makers in their decision making process. Secondly, a nonlinear objective function in the form of cubic function for fuzzy optimization problems is successfully solved by 15 hybrid and non-hybrid optimization techniques from the area of soft computing and classical approaches. An intelligent performance analysis table is tabulated to the convenience of decision makers and implementers to select the niche optimization techniques to apply in real word problem solving approach particularly related to industrial engineering problems.

  5. Plug-in hybrid electric vehicle R&D plan

    SciTech Connect

    None, None

    2007-06-01

    FCVT, in consultation with industry and other appropriate DOE offices, developed the Draft Plug-In Hybrid Electric Vehicle R&D Plan to accelerate the development and deployment of technologies critical for plug-in hybrid vehicles.

  6. Retirement and wealth.

    PubMed

    Gustman, A L; Steinmeier, T L

    of benefits from deferred claiming in their measure of the gain to deferring retirement. On the one hand, early retirees are seen not to defer benefit acceptance despite the actuarial advantage. On the other hand, later retirees are said to defer their retirement in order to gain the advantage of deferring benefit acceptance. Our empirical analysis is based on data from the first four waves of the Health and Retirement Study (HRS), a longitudinal survey of 12,652 respondents from 7,607 households with at least one respondent who was born from 1931 to 1941. Our analysis also uses linked pension and Social Security data together with respondents' records from the HRS. We also evaluate a number of specific features of retirement models and suggest improvements. We develop a measure of the future value of pensions and Social Security--the premium value--that is not subject to a problem plaguing other measures in that it handles the accrual of benefits under defined contribution plans very well. We also introduce a new definition of retirement status that blends information on objective hours worked with subjective self-reports of retirement status. Our findings also explore the effects of Social Security incentives on partial retirement and consider the importance of incorporating partial retirement in any study of the relation of Social Security to retirement behavior. PMID:12428511

  7. Disability retirement

    NASA Technical Reports Server (NTRS)

    Eck, R. L.

    1975-01-01

    Eligibility for disability retirement is discussed. General guidelines and a few standards are given. Usually the same basic medical principles apply to the evaluation of claims for disability retirement as apply to determining medical suitability for initial employment.

  8. Spend Now or Spend Later: The Role of a Business Education and Critical Thinking Skills in Increasing Retirement Plan Saving Rates for New, Young Enrollees

    ERIC Educational Resources Information Center

    Arling, Priscilla A.; Kirby, Jill; Saajasto, Kegan

    2015-01-01

    For college graduates entering the workforce, contributing to an employer-sponsored 401(k) retirement plan can be an important way of saving for the future. However, contribution rates for young people in these plans are far below recommended percentages, leading to concerns about future financial stability for these individuals. Prior work has…

  9. Retirement and Other Departure Plans of Instructional Faculty and Staff in Higher Education Institutions. 1993 National Study of Postsecondary Faculty (NSOPF-93). Statistical Analysis Report.

    ERIC Educational Resources Information Center

    Chronister, Jay L.; Baldwin, Roger G.; Conley, Valerie M.

    This study examined retirement and other departure plans of full- and part-time faculty and staff in higher education institutions using data from the 1988 and 1993 National Studies of Postsecondary Faculty. Among the study's findings were: 22 percent of full-time and 38 percent of part-time faculty planned to leave their current position within…

  10. Retiring Lives

    ERIC Educational Resources Information Center

    Carnell, Eileen, Ed.; Lodge, Caroline, Ed.

    2009-01-01

    "Retiring Lives" presents fourteen personal real life stories from people at various stages of retiring. Each author recounts their own story about retiring, bringing together many aspects of the experiences: the social, psychological and practical. These inspirational and illustrated stories will encourage the reader to hold up these experiences…

  11. HybridPlan: A Capacity Planning Technique for Projecting Storage Requirements in Hybrid Storage Systems

    SciTech Connect

    Kim, Youngjae; Gupta, Aayush; Urgaonkar, Bhuvan; Piotr, Berman; Sivasubramaniam, Anand

    2014-01-01

    Economic forces, driven by the desire to introduce flash into the high-end storage market without changing existing software-base, have resulted in the emergence of solid-state drives (SSDs), flash packaged in HDD form factors and capable of working with device drivers and I/O buses designed for HDDs. Unlike the use of DRAM for caching or buffering, however, certain idiosyncrasies of NAND Flash-based solid-state drives (SSDs) make their integration into hard disk drive (HDD)-based storage systems nontrivial. Flash memory suffers from limits on its reliability, is an order of magnitude more expensive than the magnetic hard disk drives (HDDs), and can sometimes be as slow as the HDD (due to excessive garbage collection (GC) induced by high intensity of random writes). Given the complementary properties of HDDs and SSDs in terms of cost, performance, and lifetime, the current consensus among several storage experts is to view SSDs not as a replacement for HDD, but rather as a complementary device within the high-performance storage hierarchy. Thus, we design and evaluate such a hybrid storage system with HybridPlan that is an improved capacity planning technique to administrators with the overall goal of operating within cost-budgets. HybridPlan is able to find the most cost-effective hybrid storage configuration with different types of SSDs and HDDs

  12. Aging and Financial Planning for Retirement: Interdisciplinary Influences Viewed through a Cross-Cultural Lens

    ERIC Educational Resources Information Center

    Hershey, Douglas A.; Henkens, Kene; van Dalen, Hendrik P.

    2010-01-01

    Current theoretical models support the existence of interactions between the individual and socio-environmental forces when it comes to the formation and enactment of life plans (Friedman & Scholnick, 1997; Shanahan & Elder, 2002). In this investigation, we examine the social, economic, and psychological forces that impact financial planning for…

  13. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Tax Regulations (26 CFR 20.2031-7) or any similar present worth or life expectancy tables as may be...-contingent interest of each plan participant, provided the rules in § 330.5 are satisfied. Deposits eligible... the amount of $250,000 for the non-contingent interest of each plan participant, provided the rules...

  14. 78 FR 53704 - Employee Retirement Benefit Plan Returns Required on Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-30

    ... (71 FR 41359) requiring electronic filing of the Form 5500 and Form 5500-SF for plans covered by Title... published a final rule in the Federal Register (72 FR 64710) postponing the effective date of the electronic... Magnetic Media AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed...

  15. Working Women, Marriage, and Retirement.

    ERIC Educational Resources Information Center

    Lapkoff, Shelley; Fierst, Edith

    Women are at a disadvantage under both Social Security and private employee pension plans because the retirement systems were set up at a time when most women were non-working spouses of employed men, a condition that no longer exists. Today women workers, divorcees, and widows of retirees often find themselves with inadequate retirement benefits…

  16. Reaching Out in Retirement

    ERIC Educational Resources Information Center

    Ghezzi, Patti

    2007-01-01

    This article reports that across the country, retired superintendents are finding fulfillment as mentors, either formally or informally, spontaneously or planned. Some are paid, but most are volunteers who remember their first year running a school district and want to ease the transition for others. Some want to focus on leadership development.…

  17. Psychosocial Implications of Women and Retirement.

    ERIC Educational Resources Information Center

    Perkins, Kathleen

    1992-01-01

    Explores retirement and women, many of whom are economically insecure when they retire. Argues that, because of prevailing myth among women that they will be cared for in old age and fear of aging, women often do not aggressively plan for retirement. Contends that women's movement should begin to advocate for women's preparation for realities of…

  18. Retirement Can Be Golden for Your Health

    MedlinePlus

    ... a 2014 Gallup poll. Ding said the average retirement age in Australia is just over 63 years. "I think it is important to plan for retired life with a positive mindset," she said. "Some people get anxious about retirement because they may lose a sense of purpose." ...

  19. Changing Retirement Age: Ups and Downs.

    ERIC Educational Resources Information Center

    Wiatrowski, William J.

    2001-01-01

    In recent years, legislative changes, new types of retirement plans, and increases in life expectancy have led to differences in retirement ages. More older adults continue to work. The traditional model of social security, savings, and employer retirement benefits is changing. (Contains 31 notes and references.) (SK)

  20. Early Retirement: The Cost to Canadian Universities.

    ERIC Educational Resources Information Center

    Jefferson, Anne L.

    A study examined effects of early retirement plans (ERP) at Canadian Universities. In response to current conditions within Canadian universities and a Canadian Supreme Court decision upholding mandatory retirement requirements, many universities have sought to encourage faculty retirement through ERPs. In order to study the cost of such programs,…

  1. HEALTH AND RETIREMENT STUDY (HRS)

    EPA Science Inventory

    HRS is a national panel study based on biennial interviews. The study provides a portrait of an aging America's physical and mental health, insurance coverage, financial status, family support systems, labor market status, and retirement planning.

  2. A Three-Phase Model of Retirement Decision Making

    ERIC Educational Resources Information Center

    Feldman, Daniel C.; Beehr, Terry A.

    2011-01-01

    The present article organizes prominent theories about retirement decision making around three different types of thinking about retirement: imagining the possibility of retirement, assessing when it is time to let go of long-held jobs, and putting concrete plans for retirement into action at present. It also highlights important directions for…

  3. The Retirement Equity Act, Survivor Benefits Protections, and Public Employee Retirement Systems.

    ERIC Educational Resources Information Center

    Liebig, Phoebe S.

    The Retirement Equity Act (REA) sets out requirements for joint and survivor annuity coverage for married individuals who participate in federally regulated retirement plans. REA-mandated provisions do not apply to state and local government retirement systems. Because state and local government employees constitute a significant part of the work…

  4. Eliminating Mandatory Retirement: Effects on Retirement Age.

    ERIC Educational Resources Information Center

    Holden, Karen C.; Hansen, W. Lee

    1989-01-01

    Uncapping the mandatory retirement age is unlikely to alter retirement age by much, but it will lead to substantially higher pensions for faculty members who continue to work. Institutions must monitor retirement-age behavior in order to restructure pension and other benefits appropriately to meet income and retirement objectives. (Author/MSE)

  5. Advanced Hybrid Particulate Collector Project Management Plan

    SciTech Connect

    Miller, S.J.

    1995-11-01

    As the consumption of energy increases, its impact on ambient air quality has become a significant concern. Recent studies indicate that fine particles from coal combustion cause health problems as well as atmospheric visibility impairment. These problems are further compounded by the concentration of hazardous trace elements such as mercury, cadmium, selenium, and arsenic in fine particles. Therefore, a current need exists to develop superior, but economical, methods to control emissions of fine particles. Since most of the toxic metals present in coal will be in particulate form, a high level of fine- particle collection appears to be the best method of overall air toxics control. However, over 50% of mercury and a portion of selenium emissions are in vapor form and cannot be collected in particulate control devices. Therefore, this project will focus on developing technology not only to provide ultrahigh collection efficiency of particulate air toxic emissions, but also to capture vapor- phase trace metals such as mercury and selenium. Currently, the primary state-of-the-art technologies for particulate control are fabric filters (baghouses) and electrostatic precipitators (ESPs). However, they both have limitations that prevent them from achieving ultrahigh collection of fine particulate matter and vapor-phase trace metals. The objective of this project is to develop a highly reliable advanced hybrid particulate collector (AHPC) that can provide > 99.99 % particulate collection efficiency for all particle sizes between 0.01 and 50 14m, is applicable for use with all U.S. coals, and is cost-0443competitive with existing technologies. Phase I of the project is organized into three tasks: Task I - Project Management, Reporting, and Subcontract Consulting Task 2 - Modeling, Design, and Construction of 200-acfm AHPC Model Task 3 - Experimental Testing and Subcontract Consulting

  6. Heterogeneity in spending change at retirement

    PubMed Central

    Hurd, Michael D.; Rohwedder, Susann

    2014-01-01

    The simple one-good model of life-cycle consumption requires that consumption be continuous over retirement; yet prior research based on partial measures of consumption or on synthetic panels indicates that spending drops at retirement, a result that has been called the retirement-consumption puzzle. Using panel data on total spending, nondurable spending and food spending, we find that spending declines at small rates at retirement, rates that could be explained by mechanisms such as the cessation of work-related expenses, unexpected retirement due to a health shock or by the substitution of time for spending. We find substantial heterogeneity in spending change at retirement: in the upper half of the wealth distribution spending increased. In the low-wealth population where spending did decline at higher rates, the main explanation for the decline appears to be early retirement due to poor health, possibly augmented by a short planning horizon by a minority of the population. PMID:24524026

  7. Retaining nursing faculty beyond retirement age.

    PubMed

    Williamson, Marvel L; Cook, Linda; Salmeron, Lois; Burton, Denise

    2010-01-01

    The number of nursing faculty planning to retire by 2020 is alarming. To develop strategies for retaining faculty, researchers asked: What factors influence the decision by nursing faculty to stay in the workforce past retirement age? What barriers could be removed that would encourage faculty to stay longer? Using Giorgi's analysis method, findings from 6 faculty teaching past retirement age revealed key meaning units and grand themes that match Maslow's Hierarchy of Inborn Needs. PMID:20548182

  8. Transition to Retirement Jobs.

    ERIC Educational Resources Information Center

    Iams, Howard M.

    Many retired persons return to work, to some extent, following their retirement. Data from the 1982 New Beneficiary Survey (NBS) of 4,212 women and 5,307 men were examined to determine the employment of retired-worker beneficiaries who were working 18-30 months after first receiving retired-worker benefits. According to the NBS data, over…

  9. Financing Retirement: Rural and Urban Preferences.

    ERIC Educational Resources Information Center

    McFadden, Joan R.; Makela, Carole J.

    Current income and anticipated income are important considerations in people's preretirement planning for when and where to retire. Community characteristics, suitable and affordable housing, utility costs, and natural resources may be weighed when decisions about where and when to retire are under consideration. If pre-retirees are to carry out…

  10. The Future of Retirement in Canadian Universities.

    ERIC Educational Resources Information Center

    Flanagan, Thomas

    1984-01-01

    There is a strong movement toward legal abolition of fixed-age retirement in Canada. Several factors justify the existing practice, but these arguments are unlikely to prevail, and institutions should consider administrative measures such as facilitation of early retirement, modified benefit plans, and more systematic faculty assessment throughout…

  11. The Retirement Problem: A Positive Approach.

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

    A TIAA-CREF task force reports that there are steps an institution can take in dealing with the new mandatory retirement laws (not before age 70). They include preretirement counseling, provision of "Sweeteners," severance plans, a phased retirement program, and a continuing relationship with the college for retirees. (Author/LBH)

  12. Retirement and relevant contemplation.

    PubMed

    Khan, H U; Latif, S A

    2010-01-01

    Retirement literally means withdrawing from the service. The retirement age varies from country to country, generally between 55 and 70 years. There are many effects of retirement upon retirees. The physical and mental health may be disrupted or decline or may remain unaffected. Early retirement have an increased mortality than those who retired lately. Mandatory retirement is applicable to certain occupation like military personnel and airline pilot. Life after retirement from service may have many options like retired community, charities, tourism, and care for grand children or devote to a hobby or sports. The responsibilities of the Government, family and society are the key for the betterment of retired persons. Staying healthy, maintaining social support, spiritual life, good finance and making daily routine prevent stress after retirement. PMID:20046191

  13. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-3 Individual retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment contract... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Individual retirement annuities. 1.408-3...

  14. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-3 Individual retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Individual retirement annuities. 1.408-3...

  15. EXPLORATION OF SIMULATION AS A RETIREMENT EDUCATION TECHNIQUE. FINAL REPORT.

    ERIC Educational Resources Information Center

    BOOCOCK, SARANE SPENCE; SPRAGUE, NORMAN

    A PILOT PROJECT EXPLORED THE ADAPTATION OF SIMULATION TECHNIQUES TO FOUR RETIREMENT PROBLEMS--FINANCIAL POSITION, PHYSICAL ENVIRONMENT (HOUSING CHOICES), HEALTH, AND SOCIAL ENVIRONMENT (PLANNING AND GAINING SKILLS BEFORE RETIREMENT). A PRELIMINARY MODEL OF A GAME IN RETIREMENT FINANCE PRESENTS PLAYERS WITH THREE INVESTMENT SITUATIONS--SAVINGS…

  16. Patterns of Work and Retirement for a New Century.

    ERIC Educational Resources Information Center

    Clark, Robert L.; Quinn, Joseph F.

    2002-01-01

    The average retirement age for men shifted from 70 in 1950 to 65 in 1970 to 62 in 1985. Whether the trend toward early retirement has ended depends on interpretation of changes in the last 2 decades, including elimination of mandatory retirement, modifications in social security and pension plans, and increased longevity. (Contains 18 references.)…

  17. Uncovered: Social Security, Retirement Uncertainty, and 1 Million Teachers

    ERIC Educational Resources Information Center

    Kan, Leslie; Aldeman, Chad

    2014-01-01

    Retirement savings are often described as a three-legged stool: Social Security, employer retirement plans, and personal savings. For many American workers, Social Security is the most consistent portion of the three-legged model, providing a solid plank of retirement savings. But nationwide, more than 1 million teachers--about 40 percent of all…

  18. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit... qualified pension or annuity plans. (a) Introduction. Under section 401(h) a qualified pension or...

  19. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension... qualified pension or annuity plans. (a) Introduction. Under section 401(h) a qualified pension or...

  20. 26 CFR 31.3306(b)(10)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pursuant to an incentive compensation plan which also provides for the making of other types of payments... earned. A's employer has established an incentive compensation plan for a class of his employees, including A, providing for the payment of deferred compensation on termination of employment,...

  1. 26 CFR 31.3121(a)(13)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... excluded from “wages” even if made pursuant to an incentive compensation plan which also provides for the... the month for which the salary is earned. A's employer has established an incentive compensation plan for a class of his employees, including A, providing for the payment of deferred compensation...

  2. Retirement and the Evolution of Pension Structure

    ERIC Educational Resources Information Center

    Friedberg, Leora; Webb, Anthony

    2005-01-01

    A comparative analysis of defined benefit pension plans that were more common before 1980s and the defined contribution plans is presented. It is observed that defined benefit pension plans offered age related incentives thereby encouraging people to retire earlier. In contrast, defined contribution plans encourage people to continue with jobs…

  3. The Case Against Retirement

    ERIC Educational Resources Information Center

    Fallon, Berlie J.

    1976-01-01

    For those who accept retirement as we now know it in America, the system awaits with all its entrapments. For those who are against retirement, there are many attractive alternatives worth the struggle of swimming upstream. (Author)

  4. Career and Retirement Theories: Relevance for Older Workers Across Cultures

    PubMed Central

    Lytle, Megan C.; Foley, Pamela F.; Cotter, Elizabeth W.

    2015-01-01

    This paper reviews selected career development theories as well as theories specifically focused on retirement, with an emphasis on their application to retirement decisions and vocational behavior in multicultural populations. Theories are evaluated based on whether: (a) retirement was considered a stage of working life, (b) work satisfaction, motivation, and other work variables at retirement age were addressed, (c) work choices at retirement age were included, and (d) cultural and other minority status issues were either directly considered in the work/retirement decision or if the model could be reasonably applied to retirement across cultures. We provide specific recommendations for research and practice with the aim of helping practitioners and scholars conceptualize the current concerns older adults face in their working lives and during retirement planning. PMID:26101455

  5. The Effects of Defined Benefit Pension Incentives and Working Conditions on Teacher Retirement Decisions

    ERIC Educational Resources Information Center

    Furgeson, Joshua; Strauss, Robert P.; Vogt, William B.

    2006-01-01

    The retirement behavior of Pennsylvania public school teachers in 1997-98 and 1998-99, a period when state early retirement incentives were temporarily increased, is modeled using a choice framework that emphasizes both pecuniary and nonpecuniary factors of the retirement decision under a defined benefit retirement plan. We find each to have large…

  6. 26 CFR 1.411(a)(13)-1 - Statutory hybrid plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Statutory hybrid plans. 1.411(a)(13)-1 Section 1.411(a)(13)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.411(a)(13)-1 Statutory hybrid plans. (a) In...

  7. Compact Toroidal Hybrid Research Program: Recent Progress and Future Plans

    NASA Astrophysics Data System (ADS)

    Maurer, D. A.; Cianciosa, M.; Hanson, J. D.; Hartwell, G. J.; Hebert, J. D.; Herfindal, J. L.; Knowlton, S. F.; Archmiller, M. C.; Traverso, P.; Pandya, M.; Ma, X.

    2012-10-01

    Understanding the control and avoidance of major disruptions in current carrying toroidal plasmas is important in mitigating the effects of rapid loss of confinement in future devices. The Compact Toroidal Hybrid (CTH) experiment is investigating the passive avoidance of disruptions with the addition of a small amount of vacuum transform provided by external coils. In ohmically-driven stellarator plasmas no disruptions of any kind are observed if the vacuum transform exceeds ˜ 0.11. Recent progress on the suppression of low-qa (high a), density limit, and vertically unstable plasma disruptions is overviewed. Interpretation of these results makes use of 3D equilibrium reconstructions using the V3FIT code [1]. Several new diagnostic tools have recently been developed and implemented on CTH. These new research tools include multi-chord interferometry, bolometry, Hα emission detection, a two-color soft x-ray camera, and upgraded magnetic sensor arrays. In addition to these diagnostic improvements, a new 200 kW gyrotron system will provide additional heating power for stellarator target plasmas. Future research directions and plans will also be discussed. [4pt] [1] J. D. Hanson, S. P. Hirshman, S. F. Knowlton, L. L. Lao, E. A. Lazarus, J. M. Shields, Nucl. Fusion, 49 (2009) 075031

  8. What is your savings personality? The 1998 Retirement Confidence Survey.

    PubMed

    Yakoboski, P; Ostuw, P; Hicks, J

    1998-08-01

    This Issue Brief presents the findings of the 1998 Retirement Confidence Survey (RCS). The survey tracks Americans' retirement planning and saving behavior and their confidence regarding various aspects of their retirement. It also categorizes workers and retirees into six distinct groups, based on their very different views on retirement, retirement planning, and saving. The six personality types identified in the RCS are Deniers (10 percent of the population), Strugglers (9 percent), Impulsives (20 percent), Cautious Savers (21 percent), Planners (23 percent), and Retiring Savers (17 percent). The survey shows that working Americans have become more focused on retirement; 45 percent have tried to determine how much they need to save before they retire, up from 32 percent in 1996. Americans' growing attention to their retirement has not increased their retirement income confidence. Since 1993, the portion of working Americans who are very confident that they will have enough money to live comfortably throughout retirement has consistently ranged from 20 percent to 25 percent. Sixty-three percent of Americans have begun to save for retirement. Fifty-five percent of those not saving for retirement say it is reasonably possible for them to save $20 per week (over $1,000 per year). In addition, 57 percent of workers who have begun to save say that it is reasonably possible for them to save an additional $20 per week. The findings demonstrate the continuing need for broad-based educational efforts designed to make retirement savings a priority for individuals. The good news is the evidence that education can have a real impact at the individual level. For the first time the 1998 RCS examined retirement planning, saving, and attitudes across ethnic groups (African-Americans, Hispanic-Americans, Asian-Americans, and whites). African-Americans are the least confident that they will have enough money to live comfortably in retirement. African-Americans and Hispanic

  9. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of retirement bonds. 1.405-3 Section 1... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of retirement..., profit-sharing, or stock bonus plan, employer contributions on behalf of his common-law employees under...

  10. Setting the Record Straight: Retirement Security for Educators

    ERIC Educational Resources Information Center

    Corcoran, Bruce

    2012-01-01

    The landscape of public education retirement plans is in an upheaval. A variety of economic, demographic, and political factors make it increasingly difficult for defined-benefit pension plans alone to provide educators with an adequate retirement. As a result, for the nearly seven million educators in America's public primary and secondary…

  11. Post Retirement: Is There Life after Work?

    ERIC Educational Resources Information Center

    Webb-Lupo, Anita

    1992-01-01

    Issues concerning college faculty/staff retirement and coping with changes in lifestyle are discussed, including financial planning, psychological adjustment, relocating vs. maintaining current housing, planning for travel, health care, health and life insurance needs, maintenance of an acceptable standard of living, protecting resources against…

  12. Senior academic physicians and retirement considerations.

    PubMed

    Moss, Arthur J; Greenberg, Henry; Dwyer, Edward M; Klein, Helmut; Ryan, Daniel; Francis, Charles; Marcus, Frank; Eberly, Shirley; Benhorin, Jesaia; Bodenheimer, Monty; Brown, Mary; Case, Robert; Gillespie, John; Goldstein, Robert; Haigney, Mark; Krone, Ronald; Lichstein, Edgar; Locati, Emanuela; Oakes, David; Thomsen, Poul Erik Bloch; Zareba, Wojciech

    2013-01-01

    An increasing number of academic senior physicians are approaching their potential retirement in good health with accumulated clinical and research experience that can be a valuable asset to an academic institution. Considering the need to let the next generation ascend to leadership roles, when and how should a medical career be brought to a close? We explore the roles for academic medical faculty as they move into their senior years and approach various retirement options. The individual and institutional considerations require a frank dialogue among the interested parties to optimize the benefits while minimizing the risks for both. In the United States there is no fixed age for retirement as there is in Europe, but European physicians are initiating changes. What is certain is that careful planning, innovative thinking, and the incorporation of new patterns of medical practice are all part of this complex transition and timing of senior academic physicians into retirement. PMID:23621971

  13. Advice from working women with retired partners.

    PubMed

    Cooley, Eileen L; Adorno, Gail

    2016-01-01

    in the 21st century, as more women are employed full-time and couples increasingly share egalitarian values, more women continue employment after their partners have voluntarily retired. However, we know very little about the experiences of this growing population of women. We asked working women with retired partners to share their advice for other women who may face this developmental transition. Open-ended responses from 97 women were analyzed to identify pertinent issues and themes. Four primary content areas were identified: time management, division of household labor, financial planning, and communication. Communication between partners was both a topic of concern as well as the solution suggested to resolve conflicts or differences that may arise when women live with a retired partner. It is expected that future changes in the workforce and improvements in the gender balance within relationships will continue to impact experiences for working women with retired partners. PMID:26933760

  14. Early Retirement Payoff

    ERIC Educational Resources Information Center

    Fitzpatrick, Maria D.; Lovenheim, Michael F.

    2014-01-01

    As public budgets have grown tighter over the past decade, states and school districts have sought ways to control the growth of spending. One increasingly common strategy employed to rein in costs is to offer experienced teachers with high salaries financial incentives to retire early. Although early retirement incentive (ERI) programs have been…

  15. Faculty Emeriti: Retirement Reframed

    ERIC Educational Resources Information Center

    Fishman, Seth Matthew

    2010-01-01

    With the graying of the professoriate continuing and the massive number of baby boomers entering retirement age, universities and college administrations need to adequately prepare for retirement. This is beginning to cause some staffing shortages in the faculty pipeline as well as the loss of institutional history and professional knowledge.…

  16. Ways We Retire

    ERIC Educational Resources Information Center

    Maloney, Wendi A.

    2007-01-01

    This article talks about the retired faculty members from different types of institutions around the country that were interviewed to find out how well their preparations for retirement are serving them now. Like other state employees in California, faculty members at public institutions participate in the California Public Employees' Retirement…

  17. University of North Carolina Lets Professors Ease Their Way into Retirement

    ERIC Educational Resources Information Center

    June, Audrey Williams

    2008-01-01

    This article reports on the University of North Carolina's "phased-retirement" plan, which lets professors formally ease their way into retirement. The challenges of personnel planning in the North Carolina system, made tougher when higher education was stripped of a mandatory retirement age 14 years ago, have lessened because the program has…

  18. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

    TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future

  19. Recession and Expected Retirement Age: Another Look at the Evidence

    PubMed Central

    Szinovacz, Maximiliane E.

    2014-01-01

    Purpose: This article expands on earlier analyses that assessed whether the recent recession influenced retirement expectations. Design and Methods: Acknowledging that planning for retirement is a complex process influenced by personal preferences, resources, economic factors, institutional policies, and social norms, we test more comprehensive models than those used in previous studies, using data from the 2006 and 2008 waves (Waves 8 and 9) of the Health and Retirement Study. Results: Our results confirm that economic changes impinge on retirement expectations, but they also show stronger influences of other factors such as debts and the work environment. Implications: As the baby boom cohorts approach retirement age, it will be important to better understand how workers consider macro factors such as the state of the economy and firm-level factors and personal finances when planning for retirement. PMID:23448961

  20. 26 CFR 1.409-1 - Retirement bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CFR 346.1(c). (ii) If a retirement bond is redeemed after the close of the taxable year in which the... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Retirement bonds. 1.409-1 Section 1.409-1...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409-1 Retirement bonds. (a) In...

  1. The 2012 Retirement Confidence Survey: job insecurity, debt weigh on retirement confidence, savings.

    PubMed

    Helman, Ruth; Copeland, Craig; VanDerhei, Jack

    2012-03-01

    Americans' confidence in their ability to retire comfortably is stagnant at historically low levels. Just 14 percent are very confident they will have enough money to live comfortably in retirement (statistically equivalent to the low of 13 percent measured in 2011 and 2009). Employment insecurity looms large: Forty-two percent identify job uncertainty as the most pressing financial issue facing most Americans today. Worker confidence about having enough money to pay for medical expenses and long-term care expenses in retirement remains well below their confidence levels for paying basic expenses. Many workers report they have virtually no savings and investments. In total, 60 percent of workers report that the total value of their household's savings and investments, excluding the value of their primary home and any defined benefit plans, is less than $25,000. Twenty-five percent of workers in the 2012 Retirement Confidence Survey say the age at which they expect to retire has changed in the past year. In 1991, 11 percent of workers said they expected to retire after age 65, and by 2012 that has grown to 37 percent. Regardless of those retirement age expectations, and consistent with prior RCS findings, half of current retirees surveyed say they left the work force unexpectedly due to health problems, disability, or changes at their employer, such as downsizing or closure. Those already in retirement tend to express higher levels of confidence than current workers about several key financial aspects of retirement. Retirees report they are significantly more reliant on Social Security as a major source of their retirement income than current workers expect to be. Although 56 percent of workers expect to receive benefits from a defined benefit plan in retirement, only 33 percent report that they and/or their spouse currently have such a benefit with a current or previous employer. More than half of workers (56 percent) report they and/or their spouse have not tried

  2. 78 FR 33911 - Phased Retirement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-05

    ...The Office of Personnel Management (OPM) is proposing to implement phased retirement, a new human resources tool that allows full-time employees to work a part-time schedule while beginning to draw retirement benefits. Section 100121 of the ``Moving Ahead for Progress in the 21st Century Act,'' or ``MAP-21,'' authorizes phased retirement under the Civil Service Retirement System and the......

  3. 26 CFR 1.408-2 - Individual retirement accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Individual retirement accounts. 1.408-2 Section 1.408-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-2 Individual retirement accounts. (a) In general....

  4. Early Retirement Is Not the Cat's Meow. The Endpaper.

    ERIC Educational Resources Information Center

    Ferguson, Wayne S.

    1982-01-01

    Early retirement plans are perceived as being beneficial to school staff and financially advantageous to schools. Four out of the five assumptions on which these perceptions are based are incorrect. The one correct assumption is that early retirement will make affirmative action programs move ahead more rapidly. The incorrect assumptions are: (1)…

  5. Heavy vehicle hybrid propulsion systems R and D program plan, FY 2000-2005

    SciTech Connect

    2000-07-01

    This report contains the program plan and background information for the Heavy Vehicle Hybrid Propulsion R and D Program sponsored by the Department of Energy's Office of Heavy Vehicle Technologies. The program is a collaboration between industry and government established for the development of advanced hybrid-electric propulsion technology for urban cycle trucks and buses. It targets specific applications to enhance potential market success. Potential end-users are also involved.

  6. Path Planning Using a Hybrid Evolutionary Algorithm Based on Tree Structure Encoding

    PubMed Central

    Wang, Siao-En; Guo, Jian-Horn

    2014-01-01

    A hybrid evolutionary algorithm using scalable encoding method for path planning is proposed in this paper. The scalable representation is based on binary tree structure encoding. To solve the problem of hybrid genetic algorithm and particle swarm optimization, the “dummy node” is added into the binary trees to deal with the different lengths of representations. The experimental results show that the proposed hybrid method demonstrates using fewer turning points than traditional evolutionary algorithms to generate shorter collision-free paths for mobile robot navigation. PMID:24971389

  7. Path planning using a hybrid evolutionary algorithm based on tree structure encoding.

    PubMed

    Ju, Ming-Yi; Wang, Siao-En; Guo, Jian-Horn

    2014-01-01

    A hybrid evolutionary algorithm using scalable encoding method for path planning is proposed in this paper. The scalable representation is based on binary tree structure encoding. To solve the problem of hybrid genetic algorithm and particle swarm optimization, the "dummy node" is added into the binary trees to deal with the different lengths of representations. The experimental results show that the proposed hybrid method demonstrates using fewer turning points than traditional evolutionary algorithms to generate shorter collision-free paths for mobile robot navigation. PMID:24971389

  8. Job Modification as an Alternative to Retirement.

    ERIC Educational Resources Information Center

    Shkop, Yitzchak M.; Shkop, Esther M.

    1982-01-01

    In a recent survey, most managers and blue-collar workers indicated that the availability of job modifications would alter their retirement plans. Such an alternative can alleviate some job-related problems of older workers and permit an organization to capitalize fully upon these employees' skills. (SK)

  9. California Teacher Retirement: Perception, Satisfaction, and Change

    ERIC Educational Resources Information Center

    Smith, Justin L.

    2012-01-01

    Concerns over fiscal and personal appropriateness for public retirement pensions have become prevalent within conversations throughout the United States. However, with some important exceptions (e.g., DeArmond and Goldhaber, 2010) limited research has focused upon perceptions of teachers who receive these pension plans. As such, the purpose of…

  10. NEA Retirement and Benefits Forum: Selected Proceedings (Clearwater Beach, Florida, October 18-21, 1990).

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The National Education Association (NEA) Retirement and Benefits Forum is an annual event where leaders, lobbyists, researchers, and trustees of retirement and health and welfare plans meet to learn about and discuss current and future retirement and benefits issues. This report of the 1990 forum contains 10 selected papers and a welcoming speech…

  11. Does retirement age impact mortality?

    PubMed

    Hernaes, Erik; Markussen, Simen; Piggott, John; Vestad, Ola L

    2013-05-01

    The relationship between retirement and mortality is studied with a unique administrative data set covering the full population of Norway. A series of retirement policy changes in Norway reduced the retirement age for a group of workers but not for others. Difference-in-differences estimation based on monthly birth cohorts and treatment group status show that the early retirement programme significantly reduced the retirement age; this holds true also when we account for programme substitution, for example into the disability pension. Instrumental variables estimation results show no effect on mortality of retirement age; neither do estimation results from a hazard rate model. PMID:23542020

  12. Health and Retirement: Do Changes in Health Affect Retirement Expectations?

    ERIC Educational Resources Information Center

    McGarry, Kathleen

    2004-01-01

    Health plays a vital role in the decision making process of retirement for an employee. The changes in retirement expectations are driven to a much greater degree by change in health rather than change in income or wealth.

  13. Hearing Impairment and Retirement

    PubMed Central

    Fischer, Mary E; Cruickshanks, Karen J; Pinto, Alex; Klein, Barbara E K; Klein, Ronald; Dalton, Dayna S

    2013-01-01

    BACKGROUND Many factors influence the decision to retire including age, insurance and pension availability along with physical and mental health. Hearing impairment may be one such factor. PURPOSE The purpose of this study was to compare the 15 year retirement rate among subjects with and without hearing impairment. RESEARCH DESIGN Prospective, population-based study STUDY SAMPLE Subjects were participants in the Epidemiology of Hearing Loss Study (EHLS), a longitudinal investigation of age-related hearing loss. Participants who were working full- or part-time in 1993–1995 were included (n=1410, mean age=57.8 years). DATA COLLECTION AND ANALYSIS Data from four EHLS phases (1993–1995, 1998–2000, 2003–2005, and 2009–2010) were analyzed in 2010–2012. Hearing impairment was defined as a pure tone threshold average (at 0.5,1,2 and 4 kHz) greater than 25 dB HL in the worse ear. Employment status was determined at each of the four phases. Kaplan-Meier estimates of the cumulative incidence of retirement were calculated and Cox discrete-time modeling was used to determine the effect of hearing impairment on the rate of retirement. RESULTS The cumulative incidence of retirement was significantly (p < 0.02) higher in those with a hearing impairment (77%) compared to those without a hearing impairment (74%). After adjustment for age, gender, self-reported health, and history of chronic disease, there was no significant difference in the rate of retirement between those with and without a hearing impairment (Hazard Ratio (HR) = 0.9, 95% Confidence Interval (CI) = 0.7, 1.1). Similar results were observed when hearing aid users were excluded, when hearing impairment was based on the better ear thresholds, and when analyses were restricted to those less than 65 years of age and working full-time at baseline. Participants with a hearing impairment were less likely to state that the main reason for retirement was that the time seemed right. CONCLUSIONS Hearing impairment

  14. Planning "and" Sprinting: Use of a Hybrid Project Management Methodology within a CIS Capstone Course

    ERIC Educational Resources Information Center

    Baird, Aaron; Riggins, Frederick J.

    2012-01-01

    An increasing number of information systems projects in industry are managed using hybrid project management methodologies, but this shift in project management methods is not fully represented in our CIS curriculums. CIS capstone courses often include an applied project that is managed with traditional project management methods (plan first,…

  15. Views of Retirement by Active and Retired Protestant Ministers.

    ERIC Educational Resources Information Center

    Payne, Barbara; Brewer, Earl D. C.

    The Protestant ministers' occupational characteristics affect their retirement experience. Unlike most retirees, Protestant ministers tend to experience residential and church moves. A national study was conducted to examine the effects of retirement experienced by retired ministers and anticipated by active ministers of the Presbyterian Church in…

  16. To Retire or Not to Retire? That Is the Question

    ERIC Educational Resources Information Center

    Matthews, Janet R.

    2013-01-01

    During the 1960s, there was extensive hiring of college and university faculty members. This large group of professors are now at or nearing retirement age. Concerns about the economy, the availability of good health insurance, increased life expectancy, and removal of mandatory retirement laws may influence decisions about when to retire.…

  17. Multi-Objective Hybrid Optimal Control for Interplanetary Mission Planning

    NASA Technical Reports Server (NTRS)

    Englander, Jacob; Vavrina, Matthew; Ghosh, Alexander

    2015-01-01

    Preliminary design of low-thrust interplanetary missions is a highly complex process. The mission designer must choose discrete parameters such as the number of flybys, the bodies at which those flybys are performed and in some cases the final destination. In addition, a time-history of control variables must be chosen which defines the trajectory. There are often many thousands, if not millions, of possible trajectories to be evaluated. The customer who commissions a trajectory design is not usually interested in a point solution, but rather the exploration of the trade space of trajectories between several different objective functions. This can be a very expensive process in terms of the number of human analyst hours required. An automated approach is therefore very diserable. This work presents such as an approach by posing the mission design problem as a multi-objective hybrid optimal control problem. The method is demonstrated on a hypothetical mission to the main asteroid belt.

  18. Java Tool Retirement

    Atmospheric Science Data Center

    2014-05-15

    ... 08:00 am EDT Event Impact:  The ASDC Java Order Tool was officially retired on Wednesday, May 14, 2014.  The HTML Order Tool and additional options are available from our Order Data Page .  Please update all bookmarks.     ...

  19. The Trend toward Retirement Jobs

    ERIC Educational Resources Information Center

    Buddy, Juanita Warren

    2008-01-01

    Many library media specialists are deciding to return to the workplace after retiring from full-time employment. This article focuses on general information about the trend of retirees acquiring retirement jobs, how and why retired library media specialists return to work, their perceptions of challenges facing library media programs, and advice…

  20. Multi-Objective Hybrid Optimal Control for Interplanetary Mission Planning

    NASA Technical Reports Server (NTRS)

    Englander, Jacob A.

    2014-01-01

    Preliminary design of low-thrust interplanetary missions is a highly complex process. The mission designer must choose discrete parameters such as the number of flybys, the bodies at which those flybys are performed, and in some cases the final destination. Because low-thrust trajectory design is tightly coupled with systems design, power and propulsion characteristics must be chosen as well. In addition, a time-history of control variables must be chosen which defines the trajectory. There are often may thousands, if not millions, of possible trajectories to be evaluated. The customer who commissions a trajectory design is not usually interested in a point solution, but rather the exploration of the trade space of trajectories between several different objective functions. This can be a very expensive process in terms of the number of human analyst hours required. An automated approach is therefore very desirable. This work presents such an approach by posing the mission design problem as a multi-objective hybrid optimal control problem. The method is demonstrated on hypothetical mission to the main asteroid belt and to Deimos.

  1. Multi-Objective Hybrid Optimal Control for Interplanetary Mission Planning

    NASA Technical Reports Server (NTRS)

    Englander, Jacob

    2015-01-01

    Preliminary design of low-thrust interplanetary missions is a highly complex process. The mission designer must choose discrete parameters such as the number of flybys, the bodies at which those flybys are performed, and in some cases the final destination. Because low-thrust trajectory design is tightly coupled with systems design, power and propulsion characteristics must be chosen as well. In addition, a time-history of control variables must be chosen which defines the trajectory. There are often many thousands, if not millions, of possible trajectories to be evaluated. The customer who commissions a trajectory design is not usually interested in a point solution, but rather the exploration of the trade space of trajectories between several different objective functions. This can be very expensive process in terms of the number of human analyst hours required. An automated approach is therefore very desirable. This work presents such an approach by posing the mission design problem as a multi-objective hybrid optimal control problem. The methods is demonstrated on hypothetical mission to the main asteroid belt and to Deimos.

  2. Projection of retirement adequacy using wealth-need ratio: A case study in Malaysia

    NASA Astrophysics Data System (ADS)

    Alaudin, Ros Idayuwati; Ismail, Noriszura; Isa, Zaidi

    2015-02-01

    Adequacy of retirement income is very important to maintain a comfortable living standard during retirement. Under a life cycle model, assets are mainly accumulated during an individual's work life to finance consumption after retirement. A generally accepted goal of retirement planning is to provide enough income during retirement to prevent the level of living from dropping much below the pre-retirement level. Retirement wealth can be defined as adequate if the total retirement income is equal or greater than the desired total retirement consumption (or needs). In this study, retirement adequacy is projected using the Malaysian Household Income Survey (HIS) 2009 data which is based on 5881 sample of households and contains information on income, demographic and socioeconomic status of each household. Besides the projection of retirement adequacy, a regression of the ratio of projected wealth to needs (or wealth-needs ratio) is performed to investigate the demographic and socioeconomic determinants of retirement adequacy in Malaysia. The results show that 69% of households in Malaysia are adequately prepared for retirement.

  3. Hybrid MCDA Methods to Integrate Multiple Ecosystem Services in Forest Management Planning: A Critical Review

    NASA Astrophysics Data System (ADS)

    Uhde, Britta; Andreas Hahn, W.; Griess, Verena C.; Knoke, Thomas

    2015-08-01

    Multi-criteria decision analysis (MCDA) is a decision aid frequently used in the field of forest management planning. It includes the evaluation of multiple criteria such as the production of timber and non-timber forest products and tangible as well as intangible values of ecosystem services (ES). Hence, it is beneficial compared to those methods that take a purely financial perspective. Accordingly, MCDA methods are increasingly popular in the wide field of sustainability assessment. Hybrid approaches allow aggregating MCDA and, potentially, other decision-making techniques to make use of their individual benefits and leading to a more holistic view of the actual consequences that come with certain decisions. This review is providing a comprehensive overview of hybrid approaches that are used in forest management planning. Today, the scientific world is facing increasing challenges regarding the evaluation of ES and the trade-offs between them, for example between provisioning and regulating services. As the preferences of multiple stakeholders are essential to improve the decision process in multi-purpose forestry, participatory and hybrid approaches turn out to be of particular importance. Accordingly, hybrid methods show great potential for becoming most relevant in future decision making. Based on the review presented here, the development of models for the use in planning processes should focus on participatory modeling and the consideration of uncertainty regarding available information.

  4. Hybrid MCDA Methods to Integrate Multiple Ecosystem Services in Forest Management Planning: A Critical Review.

    PubMed

    Uhde, Britta; Hahn, W Andreas; Griess, Verena C; Knoke, Thomas

    2015-08-01

    Multi-criteria decision analysis (MCDA) is a decision aid frequently used in the field of forest management planning. It includes the evaluation of multiple criteria such as the production of timber and non-timber forest products and tangible as well as intangible values of ecosystem services (ES). Hence, it is beneficial compared to those methods that take a purely financial perspective. Accordingly, MCDA methods are increasingly popular in the wide field of sustainability assessment. Hybrid approaches allow aggregating MCDA and, potentially, other decision-making techniques to make use of their individual benefits and leading to a more holistic view of the actual consequences that come with certain decisions. This review is providing a comprehensive overview of hybrid approaches that are used in forest management planning. Today, the scientific world is facing increasing challenges regarding the evaluation of ES and the trade-offs between them, for example between provisioning and regulating services. As the preferences of multiple stakeholders are essential to improve the decision process in multi-purpose forestry, participatory and hybrid approaches turn out to be of particular importance. Accordingly, hybrid methods show great potential for becoming most relevant in future decision making. Based on the review presented here, the development of models for the use in planning processes should focus on participatory modeling and the consideration of uncertainty regarding available information. PMID:25896820

  5. Hybrid Co-Evolutionary Motion Planning via Visibility-Based Repair

    NASA Technical Reports Server (NTRS)

    Dozier, Gerry; McCullough, Shaun; Brown, Edward, Jr.; Homaifar, Abdollah; Bikdash, Mar-wan

    1997-01-01

    This paper introduces a hybrid co-evolutionary system for global motion planning within unstructured environments. This system combines the concept of co-evolutionary search along with a concept that we refer to as the visibility-based repair to form a hybrid which quickly transforms infeasible motions into feasible ones. Also, this system makes use of a novel representation scheme for the obstacles within an environment. Our hybrid evolutionary system differs from other evolutionary motion planners in that (1) more emphasis is placed on repairing infeasible motions to develop feasible motions rather than using simulated evolution exclusively as a means of discovering feasible motions, (2) a continuous map of the environment is used rather than a discretized map, and (3) it develops global motion plans for multiple mobile destinations by co-evolving populations of sub-global motion plans. In this paper, we demonstrate the effectiveness of this system by using it to solve two challenging motion planning problems where multiple targets try to move away from a point robot.

  6. Multi-site production planning in hybrid make-to-stock/make-to-order production environment

    NASA Astrophysics Data System (ADS)

    Rafiei, Hamed; Rabbani, Masoud; Kokabi, Reza

    2014-06-01

    Today competitive environment has enforced practitioners and researchers to pay great attention to issues enhancing both production and marketing competitiveness. To do so, it has been obligatory for the firms to consider production side activities while customer requirements are on the other side of competition. In this regard, hybrid make-to-stock (MTS)/make-to-order (MTO) production systems have revealed outstanding results. This paper addresses multi-site production planning of a hybrid manufacturing firm for the first time in the hybrid systems' body of literature. In this regard, a network of suppliers, manufacturers and customers is considered for which a mixed-integer mathematical model is proposed. Objective function of the proposed mathematical model seeks to maximize profitability of the manufacturing firm. Because of computational complexity of the developed mathematical model, a genetic algorithm is developed upon which numerical experiments are reported in order to show validity and applicability of the proposed model.

  7. Hybrid supply chain model for material requirement planning under financial constraints: A case study

    NASA Astrophysics Data System (ADS)

    Curci, Vita; Dassisti, Michele; Josefa, Mula Bru; Manuel, Díaz Madroñero

    2014-10-01

    Supply chain model (SCM) are potentially capable to integrate different aspects in supporting decision making for enterprise management tasks. The aim of the paper is to propose an hybrid mathematical programming model for optimization of production requirements resources planning. The preliminary model was conceived bottom-up from a real industrial case analysed oriented to maximize cash flow. Despite the intense computational effort required to converge to a solution, optimisation done brought good result in solving the objective function.

  8. A hybrid metaheuristic DE/CS algorithm for UCAV three-dimension path planning.

    PubMed

    Wang, Gaige; Guo, Lihong; Duan, Hong; Wang, Heqi; Liu, Luo; Shao, Mingzhen

    2012-01-01

    Three-dimension path planning for uninhabited combat air vehicle (UCAV) is a complicated high-dimension optimization problem, which primarily centralizes on optimizing the flight route considering the different kinds of constrains under complicated battle field environments. A new hybrid metaheuristic differential evolution (DE) and cuckoo search (CS) algorithm is proposed to solve the UCAV three-dimension path planning problem. DE is applied to optimize the process of selecting cuckoos of the improved CS model during the process of cuckoo updating in nest. The cuckoos can act as an agent in searching the optimal UCAV path. And then, the UCAV can find the safe path by connecting the chosen nodes of the coordinates while avoiding the threat areas and costing minimum fuel. This new approach can accelerate the global convergence speed while preserving the strong robustness of the basic CS. The realization procedure for this hybrid metaheuristic approach DE/CS is also presented. In order to make the optimized UCAV path more feasible, the B-Spline curve is adopted for smoothing the path. To prove the performance of this proposed hybrid metaheuristic method, it is compared with basic CS algorithm. The experiment shows that the proposed approach is more effective and feasible in UCAV three-dimension path planning than the basic CS model. PMID:23193383

  9. A hybrid simulation approach for integrating safety behavior into construction planning: An earthmoving case study.

    PubMed

    Goh, Yang Miang; Askar Ali, Mohamed Jawad

    2016-08-01

    One of the key challenges in improving construction safety and health is the management of safety behavior. From a system point of view, workers work unsafely due to system level issues such as poor safety culture, excessive production pressure, inadequate allocation of resources and time and lack of training. These systemic issues should be eradicated or minimized during planning. However, there is a lack of detailed planning tools to help managers assess the impact of their upstream decisions on worker safety behavior. Even though simulation had been used in construction planning, the review conducted in this study showed that construction safety management research had not been exploiting the potential of simulation techniques. Thus, a hybrid simulation framework is proposed to facilitate integration of safety management considerations into construction activity simulation. The hybrid framework consists of discrete event simulation (DES) as the core, but heterogeneous, interactive and intelligent (able to make decisions) agents replace traditional entities and resources. In addition, some of the cognitive processes and physiological aspects of agents are captured using system dynamics (SD) approach. The combination of DES, agent-based simulation (ABS) and SD allows a more "natural" representation of the complex dynamics in construction activities. The proposed hybrid framework was demonstrated using a hypothetical case study. In addition, due to the lack of application of factorial experiment approach in safety management simulation, the case study demonstrated sensitivity analysis and factorial experiment to guide future research. PMID:26456000

  10. A Hybrid Metaheuristic DE/CS Algorithm for UCAV Three-Dimension Path Planning

    PubMed Central

    Wang, Gaige; Guo, Lihong; Duan, Hong; Wang, Heqi; Liu, Luo; Shao, Mingzhen

    2012-01-01

    Three-dimension path planning for uninhabited combat air vehicle (UCAV) is a complicated high-dimension optimization problem, which primarily centralizes on optimizing the flight route considering the different kinds of constrains under complicated battle field environments. A new hybrid metaheuristic differential evolution (DE) and cuckoo search (CS) algorithm is proposed to solve the UCAV three-dimension path planning problem. DE is applied to optimize the process of selecting cuckoos of the improved CS model during the process of cuckoo updating in nest. The cuckoos can act as an agent in searching the optimal UCAV path. And then, the UCAV can find the safe path by connecting the chosen nodes of the coordinates while avoiding the threat areas and costing minimum fuel. This new approach can accelerate the global convergence speed while preserving the strong robustness of the basic CS. The realization procedure for this hybrid metaheuristic approach DE/CS is also presented. In order to make the optimized UCAV path more feasible, the B-Spline curve is adopted for smoothing the path. To prove the performance of this proposed hybrid metaheuristic method, it is compared with basic CS algorithm. The experiment shows that the proposed approach is more effective and feasible in UCAV three-dimension path planning than the basic CS model. PMID:23193383

  11. Retirement as Meaningful: Positive Retirement Stereotypes Associated with Longevity

    PubMed Central

    Ng, Reuben; Allore, Heather G.; Monin, Joan K.; Levy, Becca R.

    2016-01-01

    Studies examining the association between retirement and health have produced mixed results. This may be due to previous studies treating retirement as merely a change in job status rather than a transition associated with stereotypes or societal beliefs (e.g., retirement is a time of mental decline or retirement is a time of growth). To examine whether these stereotypes are associated with health, we studied retirement stereotypes and survival over a 23-year period among 1,011 older adults. As predicted by stereotype embodiment theory, it was found that positive stereotypes about physical health during retirement showed a survival advantage of 4.5 years (hazard ratio = 0.88, p = .022) and positive stereotypes about mental health during retirement tended to show a survival advantage of 2.5 years (hazard ratio = 0.87, p = .034). Models adjusted for relevant covariates such as age, gender, race, employment status, functional health, and self-rated health. These results suggest that retirement preparation could benefit from considering retirement stereotypes. PMID:27346893

  12. Optimal Retirement with Increasing Longevity*

    PubMed Central

    Bloom, David E.; Canning, David; Moore, Michael

    2014-01-01

    We develop an optimizing life-cycle model of retirement with perfect capital markets. We show that longer healthy life expectancy usually leads to later retirement, but with an elasticity less than unity. We calibrate our model using data from the US and find that, over the last century, the effect of rising incomes, which promote early retirement, has dominated the effect of rising lifespans. Our model predicts continuing declines in the optimal retirement age, despite rising life expectancy, provided the rate of real wage growth remains as high as in the last century. PMID:24954970

  13. What causes EBRI retirement readiness ratings to vary: results from the 2014 Retirement Security Projection Model.

    PubMed

    VanDerhei, Jack

    2014-02-01

    RETIREMENT INCOME ADEQUACY IMPROVED SLIGHTLY IN 2013: Due to the increase in financial market and housing values during 2013, the probability that Baby Boomers and Generation Xers would NOT run short of money in retirement increases between 0.5 and 1.6 percentage points, based on the Employee Benefit Research Institute (EBRI) Retirement Readiness Ratings (RRRs). ELIGIBILITY FOR PARTICIPATION IN AN EMPLOYER-SPONSORED DEFINED CONTRIBUTION PLAN REMAINS ONE OF THE MOST IMPORTANT FACTORS FOR RETIREMENT INCOME ADEQUACY: RRR values double for Gen Xers in the lowest-income quartile when comparing those with 20 or more years of future eligibility with those with no years of future eligibility, while those in the middle income quartiles experience increases in RRR values by 27.1-30.3 percentage points. FUTURE SOCIAL SECURITY BENEFITS MAKE A HUGE DIFFERENCE FOR THE RETIREMENT INCOME ADEQUACY OF SOME HOUSEHOLDS, ESPECIALLY GEN XERS IN THE LOWEST-INCOME QUARTILE: If Social Security benefits are subject to proportionate decreases beginning in 2033 (according to the values in Figure 8), the RRR values for those households will drop by more than 50 percent: from 20.9 percent to 10.3 percent. LONGEVITY RISK AND STOCHASTIC HEALTH CARE RISK ARE ASSOCIATED WITH HUGE VARIATIONS IN RETIREMENT INCOME ADEQUACY: For both of these factors, a comparison between the most "risky" quartile with the least risky quartile shows a spread of approximately 30 percentage points for the lowest income range, approximately 25 to 40 percentage points for the highest income range, and even larger spreads for those in the middle income ranges. A GREAT DEAL OF THE VARIABILITY IN RETIREMENT INCOME ADEQUACY COULD BE MITIGATED BY APPROPRIATE RISK-MANAGEMENT TECHNIQUES AT OR NEAR RETIREMENT AGE: For example, the annuitization of a portion of the defined contribution and IRA balances may substantially increase the probability of not running short of money in retirement. Moreover, a well-functioning market in long

  14. Towards integration of PET/MR hybrid imaging into radiation therapy treatment planning

    SciTech Connect

    Paulus, Daniel H.; Thorwath, Daniela; Schmidt, Holger; Quick, Harald H.

    2014-07-15

    Purpose: Multimodality imaging has become an important adjunct of state-of-the-art radiation therapy (RT) treatment planning. Recently, simultaneous PET/MR hybrid imaging has become clinically available and may also contribute to target volume delineation and biological individualization in RT planning. For integration of PET/MR hybrid imaging into RT treatment planning, compatible dedicated RT devices are required for accurate patient positioning. In this study, prototype RT positioning devices intended for PET/MR hybrid imaging are introduced and tested toward PET/MR compatibility and image quality. Methods: A prototype flat RT table overlay and two radiofrequency (RF) coil holders that each fix one flexible body matrix RF coil for RT head/neck imaging have been evaluated within this study. MR image quality with the RT head setup was compared to the actual PET/MR setup with a dedicated head RF coil. PET photon attenuation and CT-based attenuation correction (AC) of the hardware components has been quantitatively evaluated by phantom scans. Clinical application of the new RT setup in PET/MR imaging was evaluated in anin vivo study. Results: The RT table overlay and RF coil holders are fully PET/MR compatible. MR phantom and volunteer imaging with the RT head setup revealed high image quality, comparable to images acquired with the dedicated PET/MR head RF coil, albeit with 25% reduced SNR. Repositioning accuracy of the RF coil holders was below 1 mm. PET photon attenuation of the RT table overlay was calculated to be 3.8% and 13.8% for the RF coil holders. With CT-based AC of the devices, the underestimation error was reduced to 0.6% and 0.8%, respectively. Comparable results were found within the patient study. Conclusions: The newly designed RT devices for hybrid PET/MR imaging are PET and MR compatible. The mechanically rigid design and the reproducible positioning allow for straightforward CT-based AC. The systematic evaluation within this study provides the

  15. Another Challenge. Age 70 Retirement in Higher Education.

    ERIC Educational Resources Information Center

    Jenny, Hans H.; And Others

    Changes in higher education employee benefit plans brought about by the extension of the mandatory retirement age to 70 are the focus of the monograph. Chapter one summarizes the volume and presents some major recommendations that institutions may find helpful in benefit and personnel planning. Chapter two sketches the meaning of the new law (1978…

  16. Emotional Problems in Retirement and What Can Be Done.

    ERIC Educational Resources Information Center

    Bradford, Leland P.

    1979-01-01

    Gives recommendations for both long-range preparation and last-minute preretirement planning. Methods are being developed that can alert those facing retirement to the emotional difficulties they may face and help them plan ways of coping with problems. Difficulties include sense of belonging, socialization problems, achievement problems and…

  17. Hybrid General Pattern Search and Simulated Annealing for Industrail Production Planning Problems

    NASA Astrophysics Data System (ADS)

    Vasant, P.; Barsoum, N.

    2010-06-01

    In this paper, the hybridization of GPS (General Pattern Search) method and SA (Simulated Annealing) incorporated in the optimization process in order to look for the global optimal solution for the fitness function and decision variables as well as minimum computational CPU time. The real strength of SA approach been tested in this case study problem of industrial production planning. This is due to the great advantage of SA for being easily escaping from trapped in local minima by accepting up-hill move through a probabilistic procedure in the final stages of optimization process. Vasant [1] in his Ph. D thesis has provided 16 different techniques of heuristic and meta-heuristic in solving industrial production problems with non-linear cubic objective functions, eight decision variables and 29 constraints. In this paper, fuzzy technological problems have been solved using hybrid techniques of general pattern search and simulated annealing. The simulated and computational results are compared to other various evolutionary techniques.

  18. Three streams, one river: a coordinated approach to financing retirement.

    PubMed

    Etheredge, L

    1999-01-01

    A national retirement policy that coordinates Medicare, Social Security, and private pension reforms could make substantial progress in dealing with problems related to the baby-boom generation's retirement. Such a policy should include (1) better-designed work incentives for older persons--for example, a $10,000 "retirement bonus" option, paid by Social Security and Medicare, for each year of delayed retirement; (2) allowing workers without employer-sponsored pensions to use Social Security's payroll contribution system to invest in pension accounts; (3) expansion of private long-term care insurance by allowing pension-plan assets to be used for paying premiums; and (4) placing a higher priority on financing for basic Medicare and Social Security benefits than on taxpayer-financed subsidies of far more generous pension benefits. PMID:9926647

  19. The Gift Package of Retirement

    ERIC Educational Resources Information Center

    Draayer, Donald R.

    2007-01-01

    The hunger for significance in life never ends. What changes in one's retirement is how one fills that need. For most school administrators, introspection and investigation into possibilities for post-retirement years begin prior to one's resignation; however, the intensity of thought, feeling, and deliberation moves to a much higher plane once…

  20. Retirement as a Learning Process

    ERIC Educational Resources Information Center

    Hodkinson, Phil; Ford, Geoff; Hodkinson, Heather; Hawthorn, Ruth

    2008-01-01

    This article draws upon a major qualitative empirical research investigation in Great Britain to explore the relationships between retirement and learning. Though retirement is frequently viewed as an event leading to a life stage, our data show that it can perhaps be best understood as a lengthy process. This process begins well before actual…

  1. Retirement Patterns and Income Inequality

    ERIC Educational Resources Information Center

    Fasang, Anette Eva

    2012-01-01

    How do social policies shape life courses, and which consequences do different life course patterns hold for individuals? This article engages the example of retirement in Germany and Britain to analyze life course patterns and their consequences for income inequality. Sequence analysis is used to measure retirement trajectories. The liberal…

  2. An outcomes assessment of a hybrid-PBL course in treatment planning.

    PubMed

    Walton, J N; Clark, D C; Glick, N

    1997-04-01

    As part of an ongoing process of curriculum development, a new course was developed at the University of British Columbia (UBC) to address problems such as lack of student enjoyment of the learning process, poor student preparedness for clinical treatment planning, and underdeveloped critical thinking skills in students beginning their clinical experience. The new course utilized a hybrid problem-based learning (PBL) format that provided students with an overview in lecture format while encouraging active learning in small group tutorials and seminars. Half the second-year class was randomly selected to participate in the new course, while the other half received the standard lectures on the subject. An outcomes assessment examined whether the aforementioned problems had been addressed in the new course. Course participants completed a post-course evaluation, and all students completed a self-assessment of their preparedness and progress in treatment planning and diagnostic. Clinical instructors, who were blind to the identity of the new course participants, were asked to independently assess each student using the same criteria. Results indicate that students who participated in the hybrid-PBL course enjoyed the learning process and later rated themselves as being better prepared and improving more in the areas of treatment planning and diagnostic records than their counterparts, although the latter results were not routinely statistically significant (p < 0.1). Instructor evaluations supported these differences between the two groups. PMID:9158543

  3. A hybrid strategy of offline adaptive planning and online image guidance for prostate cancer radiotherapy

    NASA Astrophysics Data System (ADS)

    Lei, Yu; Wu, Qiuwen

    2010-04-01

    Offline adaptive radiotherapy (ART) has been used to effectively correct and compensate for prostate motion and reduce the required margin. The efficacy depends on the characteristics of the patient setup error and interfraction motion through the whole treatment; specifically, systematic errors are corrected and random errors are compensated for through the margins. In online image-guided radiation therapy (IGRT) of prostate cancer, the translational setup error and inter-fractional prostate motion are corrected through pre-treatment imaging and couch correction at each fraction. However, the rotation and deformation of the target are not corrected and only accounted for with margins in treatment planning. The purpose of this study was to investigate whether the offline ART strategy is necessary for an online IGRT protocol and to evaluate the benefit of the hybrid strategy. First, to investigate the rationale of the hybrid strategy, 592 cone-beam-computed tomography (CBCT) images taken before and after each fraction for an online IGRT protocol from 16 patients were analyzed. Specifically, the characteristics of prostate rotation were analyzed. It was found that there exist systematic inter-fractional prostate rotations, and they are patient specific. These rotations, if not corrected, are persistent through the treatment fraction, and rotations detected in early fractions are representative of those in later fractions. These findings suggest that the offline adaptive replanning strategy is beneficial to the online IGRT protocol with further margin reductions. Second, to quantitatively evaluate the benefit of the hybrid strategy, 412 repeated helical CT scans from 25 patients during the course of treatment were included in the replanning study. Both low-risk patients (LRP, clinical target volume, CTV = prostate) and intermediate-risk patients (IRP, CTV = prostate + seminal vesicles) were included in the simulation. The contours of prostate and seminal vesicles were

  4. Corrective Action Decision Document/Corrective Action Plan for the 92-Acre Area and Corrective Action Unit 111: Area 5 WMD Retired Mixed Waste Pits, Nevada Test Site, Nevada

    SciTech Connect

    NSTec Environmental Restoration

    2009-07-31

    This Corrective Action Decision Document/Corrective Action Plan (CADD/CAP) has been prepared for the 92-Acre Area, the southeast quadrant of the Radioactive Waste Management Site, located in Area 5 of the Nevada Test Site (NTS). The 92-Acre Area includes Corrective Action Unit (CAU) 111, 'Area 5 WMD Retired Mixed Waste Pits.' Data Quality Objectives (DQOs) were developed for the 92-Acre Area, which includes CAU 111. The result of the DQO process was that the 92-Acre Area is sufficiently characterized to provide the input data necessary to evaluate corrective action alternatives (CAAs) without the collection of additional data. The DQOs are included as Appendix A of this document. This CADD/CAP identifies and provides the rationale for the recommended CAA for the 92-Acre Area, provides the plan for implementing the CAA, and details the post-closure plan. When approved, this CADD/CAP will supersede the existing Pit 3 (P03) Closure Plan, which was developed in accordance with Title 40 Code of Federal Regulations (CFR) Part 265, 'Interim Status Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities.' This document will also serve as the Closure Plan and the Post-Closure Plan, which are required by 40 CFR 265, for the 92-Acre Area. After closure activities are complete, a request for the modification of the Resource Conservation and Recovery Act Permit that governs waste management activities at the NTS will be submitted to the Nevada Division of Environmental Protection to incorporate the requirements for post-closure monitoring. Four CAAs, ranging from No Further Action to Clean Closure, were evaluated for the 92-Acre Area. The CAAs were evaluated on technical merit focusing on performance, reliability, feasibility, safety, and cost. Based on the evaluation of the data used to develop the conceptual site model; a review of past, current, and future operations at the site; and the detailed and comparative analysis of the

  5. Corrective Action Decision Document/Corrective Action Plan for the 92-Acre Area and Corrective Action Unit 111: Area 5 WMD Retired Mixed Waste Pits, Nevada National Security Site, Nevada

    SciTech Connect

    NSTec Environmental Restoration

    2010-11-22

    This Corrective Action Decision Document/Corrective Action Plan (CADD/CAP) has been prepared for the 92-Acre Area, the southeast quadrant of the Radioactive Waste Management Site, located in Area 5 of the Nevada National Security Site (NNSS). The 92-Acre Area includes Corrective Action Unit (CAU) 111, 'Area 5 WMD Retired Mixed Waste Pits.' Data Quality Objectives (DQOs) were developed for the 92-Acre Area, which includes CAU 111. The result of the DQO process was that the 92-Acre Area is sufficiently characterized to provide the input data necessary to evaluate corrective action alternatives (CAAs) without the collection of additional data. The DQOs are included as Appendix A of this document. This CADD/CAP identifies and provides the rationale for the recommended CAA for the 92-Acre Area, provides the plan for implementing the CAA, and details the post-closure plan. When approved, this CADD/CAP will supersede the existing Pit 3 (P03) Closure Plan, which was developed in accordance with Title 40 Code of Federal Regulations (CFR) Part 265, 'Interim Status Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities.' This document will also serve as the Closure Plan and the Post-Closure Plan, which are required by 40 CFR 265, for the 92-Acre Area. After closure activities are complete, a request for the modification of the Resource Conservation and Recovery Act Permit that governs waste management activities at the NNSS will be submitted to the Nevada Division of Environmental Protection to incorporate the requirements for post-closure monitoring. Four CAAs, ranging from No Further Action to Clean Closure, were evaluated for the 92-Acre Area. The CAAs were evaluated on technical merit focusing on performance, reliability, feasibility, safety, and cost. Based on the evaluation of the data used to develop the conceptual site model; a review of past, current, and future operations at the site; and the detailed and comparative

  6. Psychological Aspects of Retirement

    PubMed Central

    Harris, David J.

    1983-01-01

    Retirement is a normal phenomenon which is not a crisis for most people. However, those who have previously had difficulty coping with major life events may be expected to experience difficulties at this time of life. Some will experience mild symptoms of anxiety, as part of an adjustment reaction to late life. A minority will suffer a significant depressive reaction. In most of these cases, however, other significant life events and factors will have triggered breakdown. In the milder cases psychotherapy is the main treatment of choice, either individually or conjointly with the spouse. Antidepressant drugs and other physical treatments may have a part to play in some cases. Imagesp529-a PMID:21283348

  7. 20 CFR 404.1088 - Retirement payment to retired partners.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... financial obligations to you (in his or her capacity as a partner) except to make the retirement payments... set out in 26 CFR 1.1402(a)-(17) and the conditions in paragraph (b) of this section are met....

  8. 20 CFR 404.1088 - Retirement payment to retired partners.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... set out in 26 CFR 1.1402(a)-(17) and the conditions in paragraph (b) of this section are met. The... partner in the DEF partnership, retired from the partnership as of December 31, 1976. The taxable year...

  9. The new world of retirement income security in America.

    PubMed

    Quinn, Joseph F; Cahill, Kevin E

    2016-01-01

    We have entered a new world of retirement income security in America, with older individuals more exposed to market risk and more vulnerable to financial insecurity than prior generations. This reflects an evolution that has altered the historical vision of a financially secure retirement supported by Social Security, a defined-benefit pension plan, and individual savings. Today, 2 of these 3 retirement income sources-pensions and savings-are absent or of modest importance for many older Americans. Retirement income security now often requires earnings from continued work later in life, which exacerbates the economic vulnerability of certain segments of the population, including persons with disabilities, the oldest-old, single women, and individuals with intermittent work histories. Because of the unprecedented aging of our society, further changes to the retirement income landscape are inevitable, but policymakers do have options to help protect the financial stability of older Americans. We can begin by promoting savings at all (especially younger) ages and by removing barriers that discourage work later in life. For individuals already on the cusp of retirement, more needs to be done to educate the public about the value of delaying the receipt of Social Security benefits. Inaction now could mean a return to the days when old age and poverty were closely linked. The negative repercussions of this would extend well beyond traditional economic measures, as physical and mental health outcomes are closely tied to financial security. (PsycINFO Database Record PMID:27159439

  10. The neoliberal political economy and erosion of retirement security.

    PubMed

    Polivka, Larry; Luo, Baozhen

    2015-04-01

    The origins and trajectory of the crisis in the United States retirement security system have slowly become part of the discussion about the social, political, and economic impacts of population aging. Private sources of retirement security have weakened significantly since 1980 as employers have converted defined benefits precisions to defined contribution plans. The Center for Retirement Research (CRR) now estimates that over half of boomer generation retirees will not receive 70-80% of their wages while working. This erosion of the private retirement security system will likely increase reliance on the public system, mainly Social Security and Medicare. These programs, however, have increasingly become the targets of critics who claim that they are not financially sustainable in their current form and must be significantly modified. This article will focus on an analysis of these trends in the erosion of the United States retirement security system and their connection to changes in the United States political economy as neoliberal, promarket ideology, and policies (low taxes, reduced spending, and deregulation) have become dominant in the private and public sectors. The neoliberal priority on reducing labor costs and achieving maximum shareholder value has created an environment inimical to maintain the traditional system of pension and health care benefits in both the private and public sectors. This article explores the implications of these neoliberal trends in the United States economy for the future of retirement security. PMID:26035594

  11. Predictors of Perceptions of Involuntary Retirement

    ERIC Educational Resources Information Center

    Szinovacz, Maximiliane E.; Davey, Adam

    2005-01-01

    Purpose: Retirement is often treated as a voluntary transition, yet selected circumstances can restrict choice in retirement decision processes. We investigated conditions under which retirees perceive their retirement as "forced" rather than "wanted." Methods: Analyses relied on Waves 1-4 of the Health and Retirement Survey (N = 1,160; 572 men…

  12. 5 CFR 842.212 - Deferred retirement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... this section, an employee or Member who has not attained the minimum retirement age, and who, after... following the date on which the individual attains the minimum retirement age or, if later, (ii) A date the... retirement age, and is reemployed before filing an application for retirement based on that separation,...

  13. Metaphors for Retirement: Unshackled from Schedules

    ERIC Educational Resources Information Center

    Sargent, Leisa D.; Bataille, Christine D.; Vough, Heather C.; Lee, Mary Dean

    2011-01-01

    This study uses metaphor analysis to examine the meanings of retirement for a group of 35 retired Canadian executives and managers. Our analysis identified eight metaphors relating to the meanings of retirement. The findings provide us with a range of insights into the experience of retirement, from loss of purpose and identity to liberation from…

  14. Does Stock Market Performance Influence Retirement Intentions?

    ERIC Educational Resources Information Center

    Goda, Gopi Shah; Shoven, John B.; Slavov, Sita Nataraj

    2012-01-01

    Media reports predicted that the stock market decline in October 2008 would cause changes in retirement intentions, due to declines in retirement assets. We use panel data from the Health and Retirement Study to investigate the relationship between stock market performance and retirement intentions during 1998-2008, a period that includes the…

  15. Back to School for Retired Baby Boomers

    ERIC Educational Resources Information Center

    Bumgardner, Stan

    2009-01-01

    Across the nation, schools increasingly are tapping into a vast resource pool--retired educators. The potential effects of the retirement boom--baby boomers reaching retirement age--have been well documented. An April 2009 "New York Times" article estimates that by 2013, more than one-third of the nation's 3.2 million teachers could retire. One…

  16. From the Vantage of Retirement.

    ERIC Educational Resources Information Center

    Veatch, Jeannette

    1996-01-01

    Discusses four areas of reading instruction that the author (a retired distinguished educator) believes have been neglected or misunderstood: Sylvia Ashton-Warner's Key Vocabulary, the Alphabetic Principle, transmogrification of spoken to written language, and individualized reading. (SR)

  17. Preparing for Time after Retirement.

    ERIC Educational Resources Information Center

    Fernau, C.

    1983-01-01

    One important area of activities for which retiring workers could be prepared is undoubtedly that which lies in the field of social services in which trade unions everywhere are increasingly engaged. (SSH)

  18. 26 CFR 1.408-6 - Disclosure statements for individual retirement arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Disclosure statements for individual retirement... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408-6 Disclosure statements for individual retirement arrangements. (a) In general—(1)...

  19. Can Anyone Afford to Retire in an Age of Inflation? AIR Forum 1981 Paper.

    ERIC Educational Resources Information Center

    Jenny, Hans H.

    The adequacy of pension plans for persons retiring from colleges and universities is considered. Data are presented showing that people who retired in the late 1960s and early 1970s from higher education institutions at ages 65 and 68 spent most of their working lives earning less than $10,000 a year. The phenomenon of low pensions in an age of…

  20. Transition to Retirement: Effect of Participation in Preretirement Education in Nigeria

    ERIC Educational Resources Information Center

    Ogunbameru, Olakunle A.; Asa, Sola

    2008-01-01

    This study investigated the effect of preretirement education on the retirement transition plans of workers in Nigeria. The sample includes preretirees of Wema Bank PLC and the Nigerian Civil Aviation Authority who participated in preretirement education workshops. The study shows that a majority of workers would prefer to retire at the normal…

  1. Retiring the central executive.

    PubMed

    Logie, Robert H

    2016-10-01

    Reasoning, problem solving, comprehension, learning and retrieval, inhibition, switching, updating, or multitasking are often referred to as higher cognition, thought to require control processes or the use of a central executive. However, the concept of an executive controller begs the question of what is controlling the controller and so on, leading to an infinite hierarchy of executives or "homunculi". In what is now a QJEP citation classic, Baddeley [Baddeley, A. D. (1996). Exploring the central executive. Quarterly Journal of Experimental Psychology, 49A, 5-28] referred to the concept of a central executive in cognition as a "conceptual ragbag" that acted as a placeholder umbrella term for aspects of cognition that are complex, were poorly understood at the time, and most likely involve several different cognitive functions working in concert. He suggested that with systematic empirical research, advances in understanding might progress sufficiently to allow the executive concept to be "sacked". This article offers an overview of the 1996 article and of some subsequent systematic research and argues that after two decades of research, there is sufficient advance in understanding to suggest that executive control might arise from the interaction among multiple different functions in cognition that use different, but overlapping, brain networks. The article concludes that the central executive concept might now be offered a dignified retirement. PMID:26821744

  2. A holistic approach towards optimal planning of hybrid renewable energy systems: Combining hydroelectric and wind energy

    NASA Astrophysics Data System (ADS)

    Dimas, Panagiotis; Bouziotas, Dimitris; Efstratiadis, Andreas; Koutsoyiannis, Demetris

    2014-05-01

    Hydropower with pumped storage is a proven technology with very high efficiency that offers a unique large-scale energy buffer. Energy storage is employed by pumping water upstream to take advantage of the excess of produced energy (e.g. during night) and next retrieving this water to generate hydro-power during demand peaks. Excess energy occurs due to other renewables (wind, solar) whose power fluctuates in an uncontrollable manner. By integrating these with hydroelectric plants with pumped storage facilities we can form autonomous hybrid renewable energy systems. The optimal planning and management thereof requires a holistic approach, where uncertainty is properly represented. In this context, a novel framework is proposed, based on stochastic simulation and optimization. This is tested in an existing hydrosystem of Greece, considering its combined operation with a hypothetical wind power system, for which we seek the optimal design to ensure the most beneficial performance of the overall scheme.

  3. 77 FR 3172 - Compensation, Retirement Programs, and Related Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-23

    ...The Farm Credit Administration (FCA, us, we, or our) proposes to amend our regulations related to Farm Credit System (System) bank and association disclosures to shareholders and investors. The proposed rule would require reporting of supplemental retirement plans, a discussion of the link between senior officer compensation and performance, and timely and transparent reporting to shareholders......

  4. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders § 1653... or conflicting language used elsewhere could cause the order to be rejected. Example (1). ORDERED: is... account of as of . Note: The following optional language can be used in conjunction with any of the...

  5. Making the Jump to Hybrid Space: Employing Face-to-Face and Online Modalities in a Special Event Planning Course

    ERIC Educational Resources Information Center

    Fortune, Mary F.

    2012-01-01

    Every quarter at California State University East Bay, a special event-planning course is offered in a hybrid format (face-to-face and online) and uses interactive Problem-Based Learning (PBL) activities designed to challenge and inspire intellectual growth. The PLB method is different in that students are not only receivers of knowledge but are…

  6. Optimal planning of LEO active debris removal based on hybrid optimal control theory

    NASA Astrophysics Data System (ADS)

    Yu, Jing; Chen, Xiao-qian; Chen, Li-hu

    2015-06-01

    The mission planning of Low Earth Orbit (LEO) active debris removal problem is studied in this paper. Specifically, the Servicing Spacecraft (SSc) and several debris exist on near-circular near-coplanar LEOs. The SSc should repeatedly rendezvous with the debris, and de-orbit them until all debris are removed. Considering the long-duration effect of J2 perturbation, a linear dynamics model is used for each rendezvous. The purpose of this paper is to find the optimal service sequence and rendezvous path with minimum total rendezvous cost (Δv) for the whole mission, and some complex constraints (communication time window constraint, terminal state constraint, and time distribution constraint) should be satisfied meanwhile. Considering this mission as a hybrid optimal control problem, a mathematical model is proposed, as well as the solution method. The proposed approach is demonstrated by a typical active debris removal problem. Numerical experiments show that (1) the model and solution method proposed in this paper can effectively address the planning problem of LEO debris removal; (2) the communication time window constraint and the J2 perturbation have considerable influences on the optimization results; and (3) under the same configuration, some suboptimal sequences are equivalent to the optimal one since their difference in Δv cost is very small.

  7. Multimodal Logistics Network Design over Planning Horizon through a Hybrid Meta-Heuristic Approach

    NASA Astrophysics Data System (ADS)

    Shimizu, Yoshiaki; Yamazaki, Yoshihiro; Wada, Takeshi

    Logistics has been acknowledged increasingly as a key issue of supply chain management to improve business efficiency under global competition and diversified customer demands. This study aims at improving a quality of strategic decision making associated with dynamic natures in logistics network optimization. Especially, noticing an importance to concern with a multimodal logistics under multiterms, we have extended a previous approach termed hybrid tabu search (HybTS). The attempt intends to deploy a strategic planning more concretely so that the strategic plan can link to an operational decision making. The idea refers to a smart extension of the HybTS to solve a dynamic mixed integer programming problem. It is a two-level iterative method composed of a sophisticated tabu search for the location problem at the upper level and a graph algorithm for the route selection at the lower level. To keep efficiency while coping with the resulting extremely large-scale problem, we invented a systematic procedure to transform the original linear program at the lower-level into a minimum cost flow problem solvable by the graph algorithm. Through numerical experiments, we verified the proposed method outperformed the commercial software. The results indicate the proposed approach can make the conventional strategic decision much more practical and is promising for real world applications.

  8. Introduction to Special Issue: The Retirement Career Phase across Cultures

    PubMed Central

    Lytle, Megan C.

    2015-01-01

    Increasingly, older workers in the United States remain in the workforce beyond retirement age, meaning the term “retirement” might include at least some form of workforce participation. Although the proportions of women and individuals from racial and ethnic minority groups working past the age of 65 has significantly increased (Wegman & McGee, 2004); few scholars have examined the retirement career phase from a multicultural perspective. This special issue will critically review vocational literature as well as provide specific recommendations for research and practice with the aim of helping scholars and practitioners conceptualize the current concerns older adults across cultures (e.g., women and racial/ethnic minorities, among others) face during retirement planning. PMID:26101454

  9. Voluntary Early Retirement Is a Painless Way to Prune Your Faculty.

    ERIC Educational Resources Information Center

    Crowe, Robert L.

    1980-01-01

    The steps necessary to establish most voluntary early retirement incentive plans include establishing a variable-rate incentive, a minimum qualifying salary, a minimum qualifying age, and a method of payment. (Author/IRT)

  10. 26 CFR 1.105-6 - Special rules for employees retired before January 27, 1975.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... conditions of his employer's plan, because of personal injuries or sickness; (3) At the time of the employee... to retire on account of personal injuries or sickness alone, are sufficient for purposes of...

  11. 26 CFR 1.105-6 - Special rules for employees retired before January 27, 1975.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... conditions of his employer's plan, because of personal injuries or sickness; (3) At the time of the employee... to retire on account of personal injuries or sickness alone, are sufficient for purposes of...

  12. Health Information Search and Retirement Planning

    ERIC Educational Resources Information Center

    Carr, Nicholas A.; Sages, Ronald A.; Fernatt, Frederick R.; Nabeshima, George G.; Grable, John E.

    2015-01-01

    Prior research has found a relationship between the health habits of individuals and their financial well-being. Little research has been conducted, however, to explore the nature of the health-wealth connection. The purpose of this study was to explore and test the association of physical health behaviors, namely exercise and diet, and health…

  13. Teacher Pension Incentives, Retirement Behavior, and Potential for Reform in Arkansas. Conference Paper 2009-10

    ERIC Educational Resources Information Center

    Costrell, Robert M.; McGee, Josh B.

    2009-01-01

    In this paper, we present an analysis of the Arkansas Teacher Retirement System (ATRS) pension plan and an empirical investigation of the behavioral response to that plan, as well as to a possible reform plan. We begin by describing the plan parameters and discussing the incentives these parameters create. We then estimate the effect of pension…

  14. Retirement Headaches Take Root

    ERIC Educational Resources Information Center

    Sawchuk, Stephen

    2013-01-01

    For years, the St. Louis school district has experienced the convergence of two trend lines school superintendents hope never to see: rising employee-pension costs and falling student enrollment. Despite years of fully funding its share of the teacher-pension plan, the proportion of the St. Louis district's budget tied up in paying benefits for…

  15. The 2009 Retirement Confidence Survey: economy drives confidence to record lows; many looking to work longer.

    PubMed

    Helman, Ruth; Copeland, Craig; VanDerhei, Jack

    2009-04-01

    RECORD LOW CONFIDENCE LEVELS: Workers who say they are very confident about having enough money for a comfortable retirement this year hit the lowest level in 2009 (13 percent) since the Retirement Confidence Survey started asking the question in 1993, continuing a two-year decline. Retirees also posted a new low in confidence about having a financially secure retirement, with only 20 percent now saying they are very confident (down from 41 percent in 2007). THE ECONOMY, INFLATION, COST OF LIVING ARE THE BIG CONCERNS: Not surprisingly, workers overall who have lost confidence over the past year about affording a comfortable retirement most often cite the recent economic uncertainty, inflation, and the cost of living as primary factors. In addition, certain negative experiences, such as job loss or a pay cut, loss of retirement savings, or an increase in debt, almost always contribute to loss of confidence among those who experience them. RETIREMENT EXPECTATIONS DELAYED: Workers apparently expect to work longer because of the economic downturn: 28 percent of workers in the 2009 RCS say the age at which they expect to retire has changed in the past year. Of those, the vast majority (89 percent) say that they have postponed retirement with the intention of increasing their financial security. Nevertheless, the median (mid-point) worker expects to retire at age 65, with 21 percent planning to push on into their 70s. The median retiree actually retired at age 62, and 47 percent of retirees say they retired sooner than planned. WORKING IN RETIREMENT: More workers are also planning to supplement their income in retirement by working for pay. The percentage of workers planning to work after they retire has increased to 72 percent in 2009 (up from 66 percent in 2007). This compares with 34 percent of retirees who report they actually worked for pay at some time during their retirement. GREATER WORRY ABOUT BASIC AND HEALTH EXPENSES: Workers who say they very confident in

  16. Timing of Retirement: Including a Delay Discounting Perspective in Retirement Models

    ERIC Educational Resources Information Center

    Bidewell, John; Griffin, Barbara; Hesketh, Beryl

    2006-01-01

    This research examined the influence of delay and anticipated health and enjoyment on the amount of retirement savings sacrificed for early retirement. In addition to testing and supporting predictions that willingness to sacrifice retirement savings would be less with shorter delays to retirement, greater anticipated health, and greater…

  17. Reconceptualizing Retirement for Black Americans.

    ERIC Educational Resources Information Center

    Gibson, Rose C.

    1987-01-01

    Examined subsample of nonworking older Black Americans (N=295) from the National Survey of Black Americans sample. Found four factors contributed significantly to respondents' unretired-retired status: indistinct line between lifetime and old age work patterns, view that occasional work is necessary, income from other than private pensions, and…

  18. Alternative Approaches to Retirement Testing.

    ERIC Educational Resources Information Center

    Flanagan, John C.

    It has been proposed that the same type of aptitude and ability tests required for initial job entry be used to indicate whether an individual can continue to perform effectively in that job. A review of the nature of such tests indicates that they would be inappropriate for use in retirement decisions. A proficiency test of the kind used at the…

  19. Early and Late Retirement Exits

    ERIC Educational Resources Information Center

    Brougham, Ruby R.; Walsh, David A.

    2009-01-01

    The current study proposes that personal need fulfillment (relatedness, generativity, identity, growth, and finances) predicts early and late retirement intentions. The personal needs of 160 full-time older employees were measured by personal goals, job satisfactions, job characteristics, and intrinsic motivation. Results suggest that the personal…

  20. Retirement: An Ego Alien View

    ERIC Educational Resources Information Center

    Frank, Helen

    1977-01-01

    Since knowledge of ego development can be used in professional work, a needed classification of attitudes toward the work ethic is advanced. A radical departure from our retirement policy towards those over 65 years of age requires additional competence on the part of counselors in the field of aging. (Author)

  1. Retirement: When, Why, and How?

    PubMed Central

    Beck, David E.

    2011-01-01

    Retirement from a career in Colon and Rectal Surgery is usually a personal decision. The details of when, why, and how are individually specific and are shaped by life experience, desires, personal and family commitments, as well as financial considerations. PMID:22654572

  2. The Issue of Mandatory Retirement

    ERIC Educational Resources Information Center

    Sheppard, Harold L.

    1978-01-01

    The emerging issue will center on costs to the total economy of early retirement for a growing population whose life expectancy is continuing to rise. Available from The American Academy of Political and Social Science, 3937 Chestnut St., Philadelphia, Pennsylvania 19104; $18.00 annually. (Author/IRT)

  3. An Evaluation of Mandatory Retirement

    ERIC Educational Resources Information Center

    Givens, Harrison, Jr.

    1978-01-01

    This paper discusses the issues raised by mandatory retirement, the meaning of the new law, the law's specifics, and the uncertainties still ahead. Available from the The American Academy of Political and Social Science, 3937 Chestnut St., Philadelphia, Pennsylvania 19104; $18.00 annually. (Author)

  4. Phased Retirement: The European Experience.

    ERIC Educational Resources Information Center

    Swank, Constance

    This report provides United States corporate and union policymakers with practical information on one alternative work pattern for older employees--phased retirement--from European colleagues who already have implemented or negotiated specific phasing programs. An introduction provides details on the collection of information from companies in…

  5. 78 FR 68981 - Electronic Retirement Processing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-18

    ...The Office of Personnel Management (OPM) is adopting its proposed regulations applicable to electronic benefits processing under the Civil Service Retirement System (CSRS), the Federal Employees' Retirement System (FERS), the Federal Employees' Group Life Insurance (FEGLI), the Federal Employees Health Benefits (FEHB), and the Retired Federal Employee Health Benefits (RFEHB) Programs. These......

  6. Learning to Work No Longer: Exploring "Retirement"

    ERIC Educational Resources Information Center

    Hodkinson, Heather

    2010-01-01

    Purpose: The purpose of this paper is to explore learning for and through retirement from the workplace. Design/methodology/approach: First, "retirement" is considered in the light of the existing literature, demonstrating a complex concept. The paper describes the research project from which a theme of retirement as a learning process has…

  7. Women's Caregiving Careers and Retirement Financial Insecurity

    ERIC Educational Resources Information Center

    Orel, Nancy A.; Landry-Meyer, Laura; Spence, Maria A. S.

    2007-01-01

    Providing the essential care for children and aged relatives has immediate and long-term financial consequences for women, particularly financial insecurity in retirement. Women's caregiving careers are examined in relationship to the impact on retirement. The need for career and retirement education and counseling aimed at women who assume…

  8. 5 CFR 842.206 - Involuntary retirement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Involuntary retirement. 842.206 Section... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Eligibility § 842.206 Involuntary retirement... separates from the service involuntarily after completing 25 years of service, or after becoming age 50...

  9. The Ever-Changing Meanings of Retirement

    ERIC Educational Resources Information Center

    McVittie, Chris; Goodall, Karen

    2012-01-01

    Shultz and Wang (April 2011) drew attention to the ways in which understandings of retirement have changed over time, both in terms of the place of retirement in the lives of individuals and in terms of how retirement can no longer usefully be taken to comprise a single defining event. As the authors pointed out, psychological research has…

  10. Psychological Effects of the Transition to Retirement

    ERIC Educational Resources Information Center

    Osborne, John W.

    2012-01-01

    Psychological effects of disengagement from a work life and the transition to retirement are discussed. These effects include partial identity disruption, decision paralysis, diminished self trust, experience of a post retirement void, the search for meaningful engagement in society, development of a retirement/life structure, the confluence of…