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Sample records for pension company balance

  1. [Which services do companies need to retain employability in their workforce?--help offered by the German Pension Insurance].

    PubMed

    Friemelt, G; Ritter, J

    2012-01-01

    German Pension Insurance as a provider of services in rehabilitation has reacted to demographic changes in society, both strategic and practical. The implementation of services for companies including support of company return to work management and prevention services for employees with specific health-related burdens offer the chance to identify an endangerment of earning capacity at an early stage. Workplace-orientated medical rehabilitation increases the focus on the job and the workplace in rehabilitation under the pension insurance scheme, both in selecting the right service for a client as well as in the service itself. Employers, employees and pension insurance together benefit from close cooperation. PMID:22311395

  2. Pension roulette: have you bet too much on equities?

    PubMed

    Stewart, G Bennett

    2003-06-01

    In the 1990s, funding pension obligations by investing in stocks looked smart. By 1999, the bull market had poured a collective $260 billion surplus into the pension coffers of the S&P 500, permitting the companies to record the year-to-year increases as additional income. But just two years later, the bear market had obliterated those gains, replacing them with a cavernous $240 billion deficit--which had to be offset by the unlucky firms' ongoing cash flows, wreaking havoc on their earnings, debt levels, and stock prices. Corporate executives may be blamed for this debacle. But they were only following the rules. Current accounting guidelines keep companies from recording pension liabilities and assets on their balance sheets, instead relegating them to the footnotes. That makes it hard to see the risk that market drops expose companies to. Board members and top executives need to look beyond distorted accounting numbers to the economic realities of pension plans. Once they do, they may be surprised to find that they would gain far greater value and flexibility by passively investing their pension funds entirely in bonds. A bond portfolio can be designed to meet precisely, and with virtual certainty, a company's pension obligation, thus eliminating the chance of a funding gap. The predictability of bond investments also stabilizes earnings and cash flow. The expanded corporate debt capacity that results can then be used to fuel growth or reduce the firm's overall cost of capital. Even without an overhaul of today's misguided accounting rules, there's little reason for companies' pension funds to hold anything other than bonds. PMID:12800721

  3. 17 CFR 256.926 - Employee pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Employee pensions and benefits... UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.926 Employee pensions and benefits. This account shall include pensions paid to or on behalf of retired employees, or payments for the purchase...

  4. 17 CFR 256.926 - Employee pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Employee pensions and benefits... UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.926 Employee pensions and benefits. This account shall include pensions paid to or on behalf of retired employees, or payments for the purchase...

  5. Women and Private Pensions.

    ERIC Educational Resources Information Center

    Benson, Helene A.

    This speech focuses on women and private pension plans, such as private pension coverage and smaller benefit amounts. Pension issues affecting women as employees include participation in plans, vesting, break-in service, benefit accruals, integration with Social Security, sex-based actuarial tables, portability, inflation, and individual…

  6. Pension Reform in China.

    PubMed

    Liu, Tao; Sun, Li

    2016-01-01

    This article analyzes China's pension arrangement and notes that China has recently established a universal non-contributory pension plan covering urban non-employed workers and all rural residents, combined with the pension plan covering urban employees already in place. Further, in the latest reform, China has discontinued the special pension plan for civil servants and integrated this privileged welfare class into the urban old-age pension insurance program. With these steps, China has achieved a degree of universalism and integration of its pension arrangement unprecedented in the non-Western world. Despite this radical pension transformation strategy, we argue that the current Chinese pension arrangement represents a case of "incomplete" universalism. First, its benefit level is low. Moreover, the benefit level varies from region to region. Finally, universalism in rural China has been undermined due to the existence of the "policy bundle." Additionally, we argue that the 2015 pension reform has created a situation in which the stratification of Chinese pension arrangements has been "flattened," even though it remains stratified to some extent. PMID:26549002

  7. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water....2283 Account 228.3, Accumulated provision for pensions and benefits. (a) This account must include provisions made by the service company and amounts contributed by employees for pensions, accident and...

  8. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water....2283 Account 228.3, Accumulated provision for pensions and benefits. (a) This account must include provisions made by the service company and amounts contributed by employees for pensions, accident and...

  9. BALANCE

    DOEpatents

    Carmichael, H.

    1953-01-01

    A torsional-type analytical balance designed to arrive at its equilibrium point more quickly than previous balances is described. In order to prevent external heat sources creating air currents inside the balance casing that would reiard the attainment of equilibrium conditions, a relatively thick casing shaped as an inverted U is placed over the load support arms and the balance beam. This casing is of a metal of good thernnal conductivity characteristics, such as copper or aluminum, in order that heat applied to one portion of the balance is quickly conducted to all other sensitive areas, thus effectively preventing the fornnation of air currents caused by unequal heating of the balance.

  10. Why are older pensioners poorer?

    PubMed

    Johnson, P; Stears, G

    1998-08-01

    "We show that older [UK] male pensioners have substantially lower incomes than younger pensioners.... We find that cohort differences more than account for the lower incomes of older pensioners in the sense that the mean income of older pensioners is actually higher than the mean income of the same cohort of pensioners when they were younger. We explore a number of possible reasons for this and conclude that it is driven by differential mortality between richer and poorer pensioners. We show how this manifests itself in a long time series of cross-sectional datasets." PMID:12294901

  11. Balancing

    NASA Astrophysics Data System (ADS)

    Harteveld, Casper

    At many occasions we are asked to achieve a “balance” in our lives: when it comes, for example, to work and food. Balancing is crucial in game design as well as many have pointed out. In games with a meaningful purpose, however, balancing is remarkably different. It involves the balancing of three different worlds, the worlds of Reality, Meaning, and Play. From the experience of designing Levee Patroller, I observed that different types of tensions can come into existence that require balancing. It is possible to conceive of within-worlds dilemmas, between-worlds dilemmas, and trilemmas. The first, the within-world dilemmas, only take place within one of the worlds. We can think, for example, of a user interface problem which just relates to the world of Play. The second, the between-worlds dilemmas, have to do with a tension in which two worlds are predominantly involved. Choosing between a cartoon or a realistic style concerns, for instance, a tension between Reality and Play. Finally, the trilemmas are those in which all three worlds play an important role. For each of the types of tensions, I will give in this level a concrete example from the development of Levee Patroller. Although these examples come from just one game, I think the examples can be exemplary for other game development projects as they may represent stereotypical tensions. Therefore, to achieve harmony in any of these forthcoming games, it is worthwhile to study the struggles we had to deal with.

  12. 38 CFR 3.3 - Pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Pension. 3.3 Section 3.3 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.3 Pension. (a) Pension for veterans—(1)...

  13. Women and pensions: a decade of progress?

    PubMed

    Bajtelsmit, V L; Jianakoplos, N A

    2000-11-01

    This Issue Brief compares changes from 1989 to 1998 in pension participation, accumulation, and allocation for employed women, versus employed men, ages 18-62. In addition, it provides an estimate of the gender "pension gap" in defined contribution accumulations, contrasts this with the gender "earnings gap," and provides explanations for these differences. Between 1989 and 1998, the percentage of employed women with a pension or retirement plan at their current job increased from 43 percent to 45 percent, compared with a decline from 53 percent to 52 percent for employed men. For both women and men, the percentage with defined contribution retirement plans increased dramatically, while the percentage with defined benefit pension plans dropped sharply. Between 1989 and 1998, the ratio of women's to men's defined contribution plan accumulations increased from 40 percent to 44 percent, indicating a narrowing of the gender pension gap. However, the narrowing was concentrated among the cohort ages 45-53 in 1998. The gender pension gap increased for women in other age groups. Gender differences in defined contribution plan accumulations can be attributed to differences in earnings and job characteristics. Between 1989 and 1998, for workers with defined contribution plans, the ratio of women's to men's earnings remained unchanged at 57 percent. Employed women with defined contribution plans are more than twice as likely to earn less than $25,000 per year than employed men with defined contribution plans, but almost five times less likely to earn more than $100,000 per year. From 1989 to 1998, the percentage of employed men with defined contribution balances invested mostly in low-risk, low-return assets declined much more than the percentage of employed women who followed that investment strategy. Whereas the percentages of men and women with retirement plans invested mostly in bonds were nearly equal at 31 percent and 32 percent in 1989, respectively, by 1998, 20

  14. 38 CFR 3.16 - Service pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Service pension. 3.16 Section 3.16 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.16 Service pension. In computing the 70...

  15. 38 CFR 3.16 - Service pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Service pension. 3.16 Section 3.16 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.16 Service pension. In computing the 70...

  16. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  17. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  18. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  19. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  20. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  1. GASB to Issue Proposals on Pensions.

    ERIC Educational Resources Information Center

    Gauthier, Stephen

    1994-01-01

    The Governmental Accounting Standards Board has released three exposure drafts addressing the proper accounting and financial reporting for pensions. If approved, the new guidance would affect both pension plans and employers offering pension benefits to their employees. (Author)

  2. Pensions and Household Wealth Accumulation

    ERIC Educational Resources Information Center

    Engelhardt, Gary V.; Kumar, Anil

    2011-01-01

    Economists have long suggested that higher private pension benefits "crowd out" other sources of household wealth accumulation. We exploit detailed information on pensions and lifetime earnings for older workers in the 1992 wave of the Health and Retirement Study and employ an instrumental-variable (IV) identification strategy to estimate…

  3. Teacher Pensions: A Background Paper

    ERIC Educational Resources Information Center

    Hansen, Janet S.

    2008-01-01

    Pensions are an important but comparatively unexamined component of human resource policies in education. In an increasingly competitive world where employees are more mobile than ever, pension policies that were designed in the last century may be out of step with the needs of both individuals and schools. This background paper aims to foster…

  4. Who Benefits from Pension Enhancements?

    ERIC Educational Resources Information Center

    Koedel, Cory; Ni, Shawn; Podgursky, Michael

    2014-01-01

    During the late 1990s public pension funds across the United States accrued large actuarial surpluses. The seemingly flush conditions of the pension funds led legislators in most states to substantially improve retirement benefits for public workers, including teachers. In this study we examine the benefit enhancements to the teacher pension…

  5. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Pensions. 1.61-11 Section 1.61-11 Internal... Pensions. (a) In general. Pensions and retirement allowances paid either by the Government or by private... the cost of a pension and was not taxable on his employer's contributions, the full amount of...

  6. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Pensions. 1.61-11 Section 1.61-11 Internal... Pensions. (a) In general. Pensions and retirement allowances paid either by the Government or by private... the cost of a pension and was not taxable on his employer's contributions, the full amount of...

  7. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Naval pension. 3.803..., Compensation, and Dependency and Indemnity Compensation Special Benefits § 3.803 Naval pension. (a) Payment of naval pension will be authorized on the basis of a certification by the Secretary of the...

  8. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Naval pension. 3.803..., Compensation, and Dependency and Indemnity Compensation Special Benefits § 3.803 Naval pension. (a) Payment of naval pension will be authorized on the basis of a certification by the Secretary of the...

  9. The Switch to Private Pension Plans for Teachers, 1982-2002: A Case of Freedom of Choice or Financial Scandal?

    ERIC Educational Resources Information Center

    Griggs, Clive

    2009-01-01

    In the early 1980s the Conservative Administration introduced legislation to promote private personal pension plans for public sector workers. An army of commission-driven sales staff from the financial services industry sought to persuade teachers and others to abandon their inflation-proof pension schemes for those offered by private companies.…

  10. 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…

  11. 48 CFR 1837.170 - Pension portability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Pension portability. 1837... ADMINISTRATION SPECIAL CATEGORIES OF CONTRACTING SERVICE CONTRACTING Service Contracts-General 1837.170 Pension portability. (a) It is NASA's policy not to require pension portability in service contracts. However,...

  12. 48 CFR 1837.170 - Pension portability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Pension portability. 1837... ADMINISTRATION SPECIAL CATEGORIES OF CONTRACTING SERVICE CONTRACTING Service Contracts-General 1837.170 Pension portability. (a) It is NASA's policy not to require pension portability in service contracts. However,...

  13. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Pension plans. 563.47 Section 563.47 Banks and... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation thereof shall sponsor an employee pension plan which, because of unreasonable costs or any other...

  14. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Pension plans. 563.47 Section 563.47 Banks and... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation thereof shall sponsor an employee pension plan which, because of unreasonable costs or any other...

  15. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Pension plans. 563.47 Section 563.47 Banks and... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation thereof shall sponsor an employee pension plan which, because of unreasonable costs or any other...

  16. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Pension plans. 563.47 Section 563.47 Banks and... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation thereof shall sponsor an employee pension plan which, because of unreasonable costs or any other...

  17. Will Pensions Bankrupt Your District?

    ERIC Educational Resources Information Center

    Eisele-Dyrli, Kurt

    2010-01-01

    The financial state of the nation's public pension funds--which provide the retirement incomes for all state employees but in most states are dominated by teachers, administrators, and other school employees--has gone from bad to worse, and is projected to continue to worsen in coming decades. A perfect storm of factors has combined in the past…

  18. The Administration's Private Pension Proposal.

    ERIC Educational Resources Information Center

    American Enterprise Inst. for Public Policy Research, Washington, DC.

    This report examines legislation proposed by the Nixon administration to (1) make available to employed workers a new type of personal retirement plan having tax-deferral advantages, (2) apply pre-retirement vesting requirements to the private pension system, and (3) broaden tax-deferred retirement plans presently available to the self-employed…

  19. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  20. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  1. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  2. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  3. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  4. Pensions for 'cultivators of science'.

    PubMed

    Crosland, Maurice

    2010-10-01

    The occasional (and belated) concern of the British Government with science in the nineteenth century is a matter of potential interest to historians of science, yet many previous studies have tended to range over a variety of different aspects of the question. There have been too many vague allusions to financial support as 'money for science' in general. It is time that particular parts of the problem were unpacked. For example, the award of money (from the 1820s) to pay a few people of independent means for apparatus was quite distinct from the provision (from the 1830s) of an occasional pension. Even then, to speak of 'pensions' uncovers unfortunate ambiguities. For too long science in Britain was regarded as no more than a private hobby for the well-to-do. As late as 1856 an official government statement seemed to make this attitude official. The English attitude to pensions differed remarkably from the French, who established a precedent in the reward of savants, sometimes quoted enviously by British men of science. In 1837 Robert Peel virtually admitted that, in awarding pensions to 'cultivators of science', he was following the French practice. It may also be useful to emphasise the contrast between the English (often led by Cambridge professors) and the Scots, mostly from Edinburgh, mainly represented here by Whewell and Brewster, respectively. Babbage had a different role in this story from that usually told. A large part in supporting men of science of modest means could have been played by the British Association for the Advancement of Science but it consistently refused to do so, although it supported an elite among its own members. PMID:21466131

  5. The impact on pension liabilities of Malaysian government pension scheme from remarriage due to removal of pension clause

    NASA Astrophysics Data System (ADS)

    Ibrahim, Rose Irnawaty; Siri, Zailan

    2014-12-01

    In the event of death of any government employee, their monthly pension will be given to their widow and their child. The government will stop paying that pension when the widow died and when the widow chooses to remarry. However, in 1st January 2002, the remarriage clause has been removed from the regulations. This would allow all widows who remarried to receive pension as usual. In view of this, there are possibilities that those widows who are still young might remarried. If many of the widows choose to remarry, it will be a burden to the government as it would increase the pension liabilities. However, we do not know how many of the widow will remarry. In view of this, the purpose of the study is to assess the impact to pension liabilities of government pension schemes on individual life due to removal clause of the remarriage by determining the pension factor and to assess to what extent the pension liabilities of government pension schemes would be affected.

  6. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... disability pension. Apportionment of disability pension will be as follows: (a) Where a veteran with...

  7. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... disability pension. Apportionment of disability pension will be as follows: (a) Where a veteran with...

  8. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... disability pension. Apportionment of disability pension will be as follows: (a) Where a veteran with...

  9. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... disability pension. Apportionment of disability pension will be as follows: (a) Where a veteran with...

  10. Pension Policy for a Mobile Labor Force.

    ERIC Educational Resources Information Center

    Turner, John A.; And Others

    This book analyzes what happens to the pension benefits of workers who quit or are laid off jobs. The first chapter reviews the connection between job mobility and pension portability. Chapter 2 portrays a labor market undergoing changes that often result in reductions in retirement benefits. Chapter 3 describes job change further by examining…

  11. 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…

  12. Public Pension Plan Reform: The Legal Framework

    ERIC Educational Resources Information Center

    Monahan, Amy B.

    2010-01-01

    There is significant interest in reforming retirement plans for public school employees, particularly in light of current market conditions. This article presents an overview of the various types of state regulation of public pension plans that affect possibilities for reform. Nearly all of the various approaches to public pension plan protection…

  13. Pensions Blamed for Costing Schools New Talent

    ERIC Educational Resources Information Center

    Sawchuk, Stephen

    2009-01-01

    Baby boomers, who make up a majority of the U.S. teaching force, are inching closer to retirement. Couple that with the downturn in the economy, and renewed worries about pension-fund liabilities are cropping up across the nation. Yet as policymakers focus on ways to make teachers' pension plans sustainable over the long haul, some economists and…

  14. Welfare and Generational Equity in Sustainable Unfunded Pension Systems

    PubMed Central

    Auerbach, Alan J.; Lee, Ronald

    2011-01-01

    Using stochastic simulations we analyze how public pension structures spread the risks arising from demographic and economic shocks across generations. We consider several actual and hypothetical sustainable PAYGO pension structures, including: (1) versions of the US Social Security system with annual adjustments of taxes or benefits to maintain fiscal balance; (2) Sweden’s Notional Defined Contribution system and several variants developed to improve fiscal stability; and (3) the German system, which also includes annual adjustments to maintain fiscal balance. For each system, we present descriptive measures of uncertainty in representative outcomes for a typical generation and across generations. We then estimate expected utility for generations based on simplifying assumptions and incorporate these expected utility calculations in an overall social welfare measure. Using a horizontal equity index, we also compare the different systems’ performance in terms of how neighboring generations are treated. While the actual Swedish system smoothes stochastic fluctuations more than any other and produces the highest degree of horizontal equity, it does so by accumulating a buffer stock of assets that alleviates the need for frequent adjustments. In terms of social welfare, this accumulation of assets leads to a lower average rate of return that more than offsets the benefits of risk reduction, leaving systems with more frequent adjustments that spread risks broadly among generations as those most preferred. PMID:21818166

  15. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  16. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  17. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  18. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Improved pension elections. 3.711 Section 3.711 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and...

  19. 48 CFR 1852.237-71 - Pension portability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Pension portability. 1852... 1852.237-71 Pension portability. As prescribed at 1837.110-70(b), insert the following clause: Pension Portability (JAN 1997) (a) In order for pension costs attributable to employees assigned to this contract...

  20. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Improved pension elections. 3.711 Section 3.711 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and...

  1. 48 CFR 1852.237-71 - Pension portability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Pension portability. 1852... 1852.237-71 Pension portability. As prescribed at 1837.110-70(b), insert the following clause: Pension Portability (JAN 1997) (a) In order for pension costs attributable to employees assigned to this contract...

  2. 38 CFR 3.701 - Elections of pension or compensation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Elections of pension or compensation. 3.701 Section 3.701 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and...

  3. 38 CFR 3.701 - Elections of pension or compensation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Elections of pension or compensation. 3.701 Section 3.701 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and...

  4. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Apportionments § 3.454...

  5. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Basic pension determinations. 3.314 Section 3.314 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Ratings and Evaluations;...

  6. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Pensions and life annuities. 513.6 Section 513... UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions paid by the Government of the United States to individuals in respect of...

  7. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Basic pension determinations. 3.314 Section 3.314 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Ratings and Evaluations;...

  8. Finding Common Ground in Pension Reform: Lessons from the Washington State Pension System

    ERIC Educational Resources Information Center

    Goldhaber, Dan; Grout, Cyrus

    2014-01-01

    As states and localities across the nation consider the tradeoffs between defined benefit (DB) and defined contribution (DC) pension systems, it is important to gain insight into what implications pension reforms might have on workforce composition and teachers' retirement savings behavior. Moreover, it is also important to consider that…

  9. Did the Pension Protection Act (PPA) of 2006 Resolve the Pension Crisis in Corporate America?

    ERIC Educational Resources Information Center

    Luca, John J.

    2009-01-01

    On August 17, 2006, President George W. Bush signed into law the Pension Protection Act (PL 109-280). The 907-page federal law has been referred to as the most comprehensive reform of the nation's pension law since the enactment of the Employee Retirement Income Security Act (ERISA) of 1974 (Lucas, 2008). This paper will examine the major…

  10. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the...

  11. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the...

  12. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the...

  13. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reduction for public pension. 228.18 Section... COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.18 Reduction for public pension. (a) The... receipt of a public pension. (b) When reduction is required. Unless the survivor annuitant meets one...

  14. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  15. 20 CFR 227.4 - Reduction for employer pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Reduction for employer pension. 227.4 Section... COMPUTING SUPPLEMENTAL ANNUITIES § 227.4 Reduction for employer pension. (a) General. The supplemental annuity for each month is reduced by the amount of any private pension the employee is receiving for...

  16. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  17. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Government wages, salaries, and pensions. 509... pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or any pension, paid by Switzerland or any agency or instrumentality thereof, or by any political subdivisions...

  18. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Government wages, salaries, and pensions. 509... pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or any pension, paid by Switzerland or any agency or instrumentality thereof, or by any political subdivisions...

  19. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  20. 20 CFR 226.31 - Reduction for public pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Reduction for public pension. 226.31 Section... § 226.31 Reduction for public pension. (a) The tier I annuity component of a spouse/divorced spouse... in receipt of a public pension. (b) When reduction is required. Unless the spouse or divorced...

  1. 20 CFR 227.4 - Reduction for employer pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reduction for employer pension. 227.4 Section... COMPUTING SUPPLEMENTAL ANNUITIES § 227.4 Reduction for employer pension. (a) General. The supplemental annuity for each month is reduced by the amount of any private pension the employee is receiving for...

  2. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than...

  3. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Reduction for public pension. 228.18 Section... COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.18 Reduction for public pension. (a) The... receipt of a public pension. (b) When reduction is required. Unless the survivor annuitant meets one...

  4. 20 CFR 226.31 - Reduction for public pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reduction for public pension. 226.31 Section... § 226.31 Reduction for public pension. (a) The tier I annuity component of a spouse/divorced spouse... in receipt of a public pension. (b) When reduction is required. Unless the spouse or divorced...

  5. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Pensions and life annuities. 521.111 Section... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the...

  6. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  7. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the...

  8. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  9. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  10. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  11. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  12. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  13. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  14. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... elections. 3.711 Section 3.711 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and Elections § 3.711 Improved pension elections. Except as otherwise provided by this section and § 3.712, a...

  15. Future pension accounting changes: implications for hospitals.

    PubMed

    Weld, Tim; Klein, Gina

    2011-05-01

    Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs. PMID:21634266

  16. 38 CFR 3.3 - Pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... nonservice-connected disability or age. Basic entitlement exists if a veteran: (i) Served 90 days or more in... having attained the age of 65 years or by reason of having become unemployable after age 65; and (v)(a..., 1978, or (c) meets the age or disability requirements for such pension on December 31, 1978, and...

  17. Pension Reforms Widespread in Industrialized Nations.

    ERIC Educational Resources Information Center

    Nusberg, Charlotte

    1986-01-01

    Some of the major steps taken in selected market economies of Western Europe, North America, and Asia to strengthen their pension systems are presented. Countries that are examined include Australia, Austria, Canada, Denmark, Finland, Federal Republic of Germany, Japan, Norway, Spain, Sweden, the United Kingdom, and the United States. (CT)

  18. The False Promise of Public Pensions

    ERIC Educational Resources Information Center

    Hess, Frederick M.; Squire, Juliet P.

    2010-01-01

    The vast majority of public employees--including teachers--are enrolled in defined-benefit pension plans. These plans are usually the product of state legislation that determines eligibility, benefit formulas, employer and employee contributions, and how payments will be calculated when an employee retires or leaves the system. Once an employee…

  19. “Willful Misconduct”: How the US Government Prevented Tobacco-Disabled Veterans From Obtaining Disability Pensions

    PubMed Central

    Smith, Elizabeth A.; Malone, Ruth E.

    2010-01-01

    In this descriptive case study, we analyze the unsuccessful struggle to access disability pensions by veterans sickened by tobacco use begun during service. Drawing on tobacco industry documents and other material, we show how the US government, tobacco industry, and veterans' organizations each took inconsistent positions to protect their interests. Congress and Department of Veterans Affairs leadership, concerned about costs, characterized veterans' smoking as “willful misconduct,” thereby contradicting the government's position in a federal lawsuit that tobacco companies addicted smokers. Veterans' groups supported the pensions, despite previously defending smoking as a “right.” The tobacco industry wavered, fearing liability. Securing pensions was complicated by the notion that smoking is primarily a personal choice. The US government should compensate veterans fairly and should abolish military practices that encourage tobacco addiction. PMID:20466954

  20. Early retirement pensions in Sweden: trends and regional variations.

    PubMed

    Berglind, H

    1978-01-01

    The total number of early retirement pensiones has risen sharply since the end of the 1960s. The increase was greatest during the early 1970s following a reform in 1970 which extended the right to early retirement pension to older workers because of labour market considerations. This article discusses various conceivable explanations for the growth in the number of early retirement pensioners and regional variations of this phenomenon. The following explanatory factors are considered: (a) The prospects of getting (keeping) a job. (b) Work capacity. (c) The nature of the pension scheme. (d) Alternative possibilities of support. (e) Preferences concerning early retirement pensions. The discussion focuses on two explanations highlighted in the public debate in Sweden: changes in pension legislation and the role of the solidarity wages policy. An empirical analysis of variations at the provincial level reveals a definite correlation between the proportion of early retirement pensioners and various indices of unemployment and underemployment. PMID:635502

  1. Impact of actuarial assumptions on pension costs: A simulation analysis

    NASA Astrophysics Data System (ADS)

    Yusof, Shaira; Ibrahim, Rose Irnawaty

    2013-04-01

    This study investigates the sensitivity of pension costs to changes in the underlying assumptions of a hypothetical pension plan in order to gain a perspective on the relative importance of the various actuarial assumptions via a simulation analysis. Simulation analyses are used to examine the impact of actuarial assumptions on pension costs. There are two actuarial assumptions will be considered in this study which are mortality rates and interest rates. To calculate pension costs, Accrued Benefit Cost Method, constant amount (CA) modification, constant percentage of salary (CS) modification are used in the study. The mortality assumptions and the implied mortality experience of the plan can potentially have a significant impact on pension costs. While for interest rate assumptions, it is inversely related to the pension costs. Results of the study have important implications for analyst of pension costs.

  2. 38 CFR 14.634 - Banks or trust companies acting as guardians.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Banks or trust companies... Practice and Information Concerning Fees, 38 U.s.c. 5901-5905 § 14.634 Banks or trust companies acting as guardians. Banks or trust companies, corporate entities, acting as guardians for claimants, may...

  3. Ethnicity and Occupational Pension Membership in the UK

    PubMed Central

    2015-01-01

    Abstract Reflecting a relatively low‐value Basic State Pension, occupational pensions have historically been a key aspect of pension protection within Britain. Existing research shows that minority ethnic groups are less likely to benefit from such pensions and are more likely to face poverty in later life, as a result of the interaction of their labour market participation and pension membership patterns. However, the lack of adequate data on ethnic minorities has so far prevented the direct comparison of different ethnic groups, as well as their comparison to the White British group. Using data from the UK Household Longitudinal Study, this article explores patterns of employment and the odds ratios of membership in an employer's pension scheme among working‐age individuals from minority ethnic groups and the White British population, taking into account factors not used by previous research, such as one's migration history and sector of employment (public/private). The analysis provides new empirical evidence confirming that ethnicity remains a strong determinant of one's pension protection prospects through being in paid work, being an employee and working for an employer who offers a pension scheme. However, once an individual is working for an employer offering a pension scheme, the effect of ethnicity on that person's odds of being a member of that scheme reduces, except among Pakistani and Bangladeshi individuals for whom the differentials remain. The article also provides evidence on the pension protection of Polish individuals, a relatively ‘new’ minority group in the UK. PMID:27563161

  4. Gender differences in pension wealth: estimates using provider data.

    PubMed

    Johnson, R W; Sambamoorthi, U; Crystal, S

    1999-06-01

    Information from pension providers was examined to investigate gender differences in pension wealth at midlife. For full-time wage and salary workers approaching retirement age who had pension coverage, median pension wealth on the current job was 76% greater for men than women. Differences in wages, years of job tenure, and industry between men and women accounted for most of the gender gap in pension wealth on the current job. Less than one third of the wealth difference could not be explained by gender differences in education, demographics, or job characteristics. The less-advantaged employment situation of working women currently in midlife carries over into worse retirement income prospects. However, the gender gap in pensions is likely to narrow in the future as married women's employment experiences increasingly resemble those of men. PMID:10396890

  5. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false How a private railroad pension affects a... pension affects a supplemental annuity. (a) What is a private railroad pension. The Board determines whether a pension established by a railroad employer is a private pension that will cause a reduction...

  6. 22 CFR 19.9-3 - Computation and payment of pension to former spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Computation and payment of pension to former... Computation and payment of pension to former spouse. (a) A pension to a former spouse is paid monthly on the... for a pension or any combination of pensions to former spouses of any one principal which exceeds...

  7. 22 CFR 19.9-3 - Computation and payment of pension to former spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Computation and payment of pension to former... Computation and payment of pension to former spouse. (a) A pension to a former spouse is paid monthly on the... for a pension or any combination of pensions to former spouses of any one principal which exceeds...

  8. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How a private railroad pension affects a... pension affects a supplemental annuity. (a) What is a private railroad pension. The Board determines whether a pension established by a railroad employer is a private pension that will cause a reduction...

  9. Ontario Universities Benefits Survey, 1993-94, Part I, Benefits Excluding Pensions [and] Part II: Pensions.

    ERIC Educational Resources Information Center

    Council of Senior Administrative Officers--Universities of Ontario, Toronto.

    This report presents data from a survey of Ontario (Canada) universities concerning employment benefits offered in 1993-94. Part I covers benefits other than pensions. Tables display the information on particular benefits institution-by-institution including: administration and insurance plans, communication of benefits, proposed changes,…

  10. Ontario Universities Benefits Survey 1994-96. Part I: Benefits Excluding Pensions [and] Part II: Pensions.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    This report presents data from a survey of Ontario (Canada) universities concerning employment benefits offered in 1994-96. Part 1 covers benefits other than pensions. Tables display the information on particular benefits institution-by-institution including: administration and insurance plans, communication of benefits, proposed changes, life and…

  11. Balance Problems

    MedlinePlus

    ... version of this page please turn Javascript on. Balance Problems About Balance Problems Have you ever felt dizzy, lightheaded, or ... dizziness problem during the past year. Why Good Balance is Important Having good balance means being able ...

  12. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... pensions. 1627.7 Section 1627.7 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL... accounts and pensions. No provision contained in this part shall be construed to affect any payment by a..., retirement account, or pension fund....

  13. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... pensions. 1627.7 Section 1627.7 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL... accounts and pensions. No provision contained in this part shall be construed to affect any payment by a..., retirement account, or pension fund....

  14. 77 FR 69549 - Proposed Information Collection (Compensation and Pension Examination Program (CPEP) Veterans...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... AFFAIRS Proposed Information Collection (Compensation and Pension Examination Program (CPEP) Veterans.... This notice solicits comments on the Veteran experience in taking the Compensation and Pension... information technology. Title: Compensation and Pension Examination Program (CPEP) Veterans...

  15. Studying Pensions Funds Through an Infinite Servers Nodes Network: A Theoretical Problem

    NASA Astrophysics Data System (ADS)

    Ferreira, M. A. M.; Andrade, M.; Filipe, J. A.

    2012-11-01

    This study intends to present a representation of a pensions fund through a stochastic network with two infinite servers nodes. With this representation it is allowed to deduce an equilibrium condition of the system with basis on the identity of the random rates expected values, for which the contributions arrive to the fund and the pensions are paid by the fund. In our study a stochastic network is constructed where traffic is represented. This network allows to study the equilibrium in the system and it is admissible to get a balance to a pensions fund. A specific case is studied. When the arrivals from outside at nodes A and B are according to a Poisson process, with rates λA and λB, respectively, the system may be seen as a two nodes network where the first node is a M/G/∞ queue and second a Mt/G/∞ queue. For this case in the long term the conditions of equilibrium are as follows: mAλAαA = mB(ρλA + λB)αB. In this formula it is established a relationship among the two nodes. Several examples are given in the study.

  16. 47 CFR 1.788 - Reports regarding pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Reports regarding pensions and benefits. 1.788 Section 1.788 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE... Requests § 1.788 Reports regarding pensions and benefits. Carriers shall file reports regarding...

  17. 22 CFR 19.9 - Pension benefits for former spouses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Pension benefits for former spouses. 19.9 Section 19.9 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.9 Pension benefits for former spouses....

  18. 47 CFR 1.788 - Reports regarding pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 1 2011-10-01 2011-10-01 false Reports regarding pensions and benefits. 1.788 Section 1.788 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE... Requests § 1.788 Reports regarding pensions and benefits. Carriers shall file reports regarding...

  19. 22 CFR 19.9 - Pension benefits for former spouses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Pension benefits for former spouses. 19.9 Section 19.9 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.9 Pension benefits for former spouses....

  20. Can Canadian Seniors on Public Pensions Afford a Nutritious Diet?

    ERIC Educational Resources Information Center

    Green, Rebecca J.; Williams, Patricia L.; Johnson, C. Shanthi; Blum, Ilya

    2008-01-01

    This study examined whether Canada's public pensions (Old Age Security and Canada Pension Plan) provided adequate income for seniors living in Nova Scotia in 2005 to afford a basic nutritious diet. Monthly incomes were compared to essential monthly expenses for four household scenarios: (a) married couple, 80 years and 78 years, in urban Nova…

  1. Who Benefits from Pension Enhancements? Working Paper 76

    ERIC Educational Resources Information Center

    Koedel, Cory; Ni, Shawn; Podgursky, Michael

    2012-01-01

    During the late 1990s public pension funds across the United States accrued large actuarial surpluses. The seemingly flush conditions of the pension funds led legislators in most states to substantially improve retirement benefits for public workers, including teachers. In this study we examine the benefit enhancements to the teacher pension…

  2. Peaks, Cliffs and Valleys: The Peculiar Incentives of Teacher Pensions

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael

    2008-01-01

    Pensions have long been an important part of compensation for teachers in public schools. However, the incentive structures of teacher pension systems are not widely understood, even though they can have powerful effects on the composition of the teaching force and on public finance. In their research, the authors have found that teacher pension…

  3. Improving Financial Education and Awareness on Insurance and Private Pensions

    ERIC Educational Resources Information Center

    OECD Publishing (NJ3), 2008

    2008-01-01

    With public pensions under pressure and private pensions exposed to risk, individuals face an increasing variety of financial risks, particularly those linked to their retirement. This book analyzes the level of risk awareness of consumers and highlights good practices governments might initiate to enhance consumers' awareness and education on…

  4. Scrambling the Nest Egg: How Well Do Teachers Understand Their Pensions, and What Do They Think about Alternative Pension Structures?

    ERIC Educational Resources Information Center

    DeArmond, Michael; Goldhaber, Dan

    2010-01-01

    In this article we focus on two questions: How well do teachers understand their current pension plans, and what do they think about alternative plan structures? The data come from administrative records and a 2006 survey of teachers in Washington State. The results suggest that Washington's teachers are fairly knowledgeable about their pensions,…

  5. Balance Problems

    MedlinePlus

    ... our e-newsletter! Aging & Health A to Z Balance Problems Basic Facts & Information What are Balance Problems? Having good balance means being able to ... Only then can you “keep your balance.” Why Balance is Important Your feelings of dizziness may last ...

  6. Pension Participation: Do Parents Transmit Time Preference?

    PubMed Central

    Chiteji, Ngina; Stafford, Frank

    2013-01-01

    A wide range of economic and health behaviors are influenced by individuals’ attitudes toward the future – including investments in human capital, health capital and financial capital. Intergenerational correlations in such behaviors suggest an important role the family may play in transmitting time preferences to children. This article presents a model of parental investment in future-oriented capital, where parents shape their children’s time preference rates. The research identifies a dual role for a parent’s time preference rate in the process of shaping the offspring’s attitude toward the future, and discusses paths through which parents may socialize children to be patient. The model’s implications are studied by investigating the parent-child correlation in pension participation using data from the Panel Study of Income Dynamics PMID:23807825

  7. Balance Problems

    MedlinePlus

    ... it could be a sign of a balance problem. Balance problems can make you feel unsteady or as if ... related injuries, such as hip fracture. Some balance problems are due to problems in the inner ear. ...

  8. Balance Problems

    MedlinePlus

    ... often, it could be a sign of a balance problem. Balance problems can make you feel unsteady or as ... fall-related injuries, such as hip fracture. Some balance problems are due to problems in the inner ...

  9. 38 CFR 8.4 - Deduction of insurance premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Deduction of insurance premiums from compensation, retirement pay, or pension. 8.4 Section 8.4 Pensions, Bonuses, and Veterans... insurance premiums from compensation, retirement pay, or pension. The insured under a National Service...

  10. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Disability and death pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and...

  11. 38 CFR 21.6001 - Temporary vocational training program for certain pension recipients.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Temporary vocational training program for certain pension recipients. 21.6001 Section 21.6001 Pensions, Bonuses, and Veterans... Program of Vocational Training for Certain New Pension Recipients General § 21.6001 Temporary...

  12. 38 CFR 3.960 - Section 306 and old-law pension protection.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Section 306 and old-law pension protection. 3.960 Section 3.960 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Protection §...

  13. 38 CFR 3.23 - Improved pension rates-Veterans and surviving spouses.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Improved pension rates-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General §...

  14. 38 CFR 3.713 - Effective dates of improved pension elections.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Effective dates of improved pension elections. 3.713 Section 3.713 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation...

  15. 20 CFR 1002.260 - What pension benefit plans are covered under USERRA?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false What pension benefit plans are covered under... REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.260 What pension...) defines an employee pension benefit plan as a plan that provides retirement income to employees, or...

  16. 38 CFR 3.274 - Relationship of net worth to pension entitlement.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Relationship of net worth to pension entitlement. 3.274 Section 3.274 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation...

  17. 38 CFR 3.714 - Improved pension elections-public assistance beneficiaries.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Improved pension elections-public assistance beneficiaries. 3.714 Section 3.714 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  18. 38 CFR 3.714 - Improved pension elections-public assistance beneficiaries.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Improved pension elections-public assistance beneficiaries. 3.714 Section 3.714 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  19. 38 CFR 3.342 - Permanent and total disability ratings for pension purposes.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Permanent and total disability ratings for pension purposes. 3.342 Section 3.342 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  20. 38 CFR 21.6001 - Temporary vocational training program for certain pension recipients.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Temporary vocational training program for certain pension recipients. 21.6001 Section 21.6001 Pensions, Bonuses, and Veterans... Program of Vocational Training for Certain New Pension Recipients General § 21.6001 Temporary...

  1. 38 CFR 3.274 - Relationship of net worth to pension entitlement.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Relationship of net worth to pension entitlement. 3.274 Section 3.274 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation...

  2. 38 CFR 3.453 - Veterans compensation or service pension or retirement pay.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Veterans compensation or service pension or retirement pay. 3.453 Section 3.453 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  3. 38 CFR 3.453 - Veterans compensation or service pension or retirement pay.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Veterans compensation or service pension or retirement pay. 3.453 Section 3.453 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  4. 20 CFR 404.408a - Reduction where spouse is receiving a Government pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Government pension. 404.408a Section 404.408a Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD... § 404.408a Reduction where spouse is receiving a Government pension. (a) When reduction is required... a monthly pension from a Federal, State, or local government agency (Government pension) for...

  5. 38 CFR 3.713 - Effective dates of improved pension elections.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Effective dates of improved pension elections. 3.713 Section 3.713 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation...

  6. 38 CFR 3.960 - Section 306 and old-law pension protection.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Section 306 and old-law pension protection. 3.960 Section 3.960 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Protection §...

  7. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Improved pension rates-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.24 Improved...

  8. 38 CFR 3.23 - Improved pension rates-Veterans and surviving spouses.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Improved pension rates-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General §...

  9. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  10. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Improved pension elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency...

  11. 38 CFR 3.26 - Section 306 and old-law pension annual income limitations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Section 306 and old-law pension annual income limitations. 3.26 Section 3.26 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General §...

  12. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Authorization for deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and... Authorization for deduction of premiums from compensation, retirement pay, or pension. Deductions from...

  13. 38 CFR 8.4 - Deduction of insurance premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Deduction of insurance premiums from compensation, retirement pay, or pension. 8.4 Section 8.4 Pensions, Bonuses, and Veterans... insurance premiums from compensation, retirement pay, or pension. The insured under a National Service...

  14. 20 CFR 404.408a - Reduction where spouse is receiving a Government pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Government pension. 404.408a Section 404.408a Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD... § 404.408a Reduction where spouse is receiving a Government pension. (a) When reduction is required... a monthly pension from a Federal, State, or local government agency (Government pension) for...

  15. 77 FR 74515 - Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Charter Renewal

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-14

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of... Welfare and Pension Benefit Plans is renewed. The Advisory Council on Employee Welfare and Pension Benefit... person representing those receiving benefits from a pension plan); and there shall be one...

  16. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Authorization for deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and... Authorization for deduction of premiums from compensation, retirement pay, or pension. Deductions from...

  17. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Improved pension rates-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.24 Improved...

  18. 38 CFR 21.3023 - Nonduplication; pension, compensation, and dependency and indemnity compensation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Nonduplication; pension, compensation, and dependency and indemnity compensation. 21.3023 Section 21.3023 Pensions, Bonuses, and... Nonduplication; pension, compensation, and dependency and indemnity compensation. (a) Child; age 18. A child...

  19. 20 CFR 1002.260 - What pension benefit plans are covered under USERRA?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false What pension benefit plans are covered under... REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.260 What pension...) defines an employee pension benefit plan as a plan that provides retirement income to employees, or...

  20. 75 FR 80072 - Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Charter Renewal

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-21

    ... Employee Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans... Employee Welfare and Pension Benefit Plans is renewed. The Advisory Council on Employee Welfare and Pension... shall be a person representing those receiving benefits from a pension plan); and there shall be...

  1. 38 CFR 3.26 - Section 306 and old-law pension annual income limitations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Section 306 and old-law pension annual income limitations. 3.26 Section 3.26 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General §...

  2. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Incarcerated beneficiaries and fugitive felons-pension. 3.666 Section 3.666 Pensions, Bonuses, and Veterans' Relief... Adjustments and Resumptions § 3.666 Incarcerated beneficiaries and fugitive felons—pension. If any...

  3. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  4. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  5. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  6. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  7. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Improved pension elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency...

  8. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Improved pension elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency...

  9. 38 CFR 3.23 - Improved pension rates-Veterans and surviving spouses.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Improved pension rates-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General §...

  10. 38 CFR 3.23 - Improved pension rates-Veterans and surviving spouses.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Improved pension rates-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General §...

  11. 38 CFR 3.23 - Improved pension rates-Veterans and surviving spouses.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Improved pension rates-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General §...

  12. 38 CFR 3.453 - Veterans compensation or service pension or retirement pay.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Veterans compensation or service pension or retirement pay. 3.453 Section 3.453 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  13. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Improved pension elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency...

  14. 38 CFR 3.453 - Veterans compensation or service pension or retirement pay.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Veterans compensation or service pension or retirement pay. 3.453 Section 3.453 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  15. 38 CFR 3.453 - Veterans compensation or service pension or retirement pay.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Veterans compensation or service pension or retirement pay. 3.453 Section 3.453 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  16. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  17. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  18. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  19. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  20. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  1. Teacher Pension Preferences: Pilot Study Results. Conference Paper 2009-14

    ERIC Educational Resources Information Center

    Smith, Elizabeth Ettema; Guthrie, James W.

    2009-01-01

    Teacher pensions are fast becoming a significant issue in education policy. Mounting unfunded pension financial liability, likely larger numbers of retiring teachers, increasing mobility among existing teachers, and unfavorable comparisons with less generous private sector pension plans all contribute to putting pedagogues pensions in the public…

  2. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Incarcerated beneficiaries and fugitive felons-pension. 3.666 Section 3.666 Pensions, Bonuses, and Veterans' Relief... Adjustments and Resumptions § 3.666 Incarcerated beneficiaries and fugitive felons—pension. If any...

  3. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Incarcerated beneficiaries and fugitive felons-pension. 3.666 Section 3.666 Pensions, Bonuses, and Veterans' Relief... Adjustments and Resumptions § 3.666 Incarcerated beneficiaries and fugitive felons—pension. If any...

  4. Who Benefits—Or Does not—From South Africa’s Old Age Pension? Evidence from Characteristics of Rural Pensioners and Non-Pensioners

    PubMed Central

    Ralston, Margaret; Schatz, Enid; Menken, Jane; Gómez-Olivé, Francesc Xavier; Tollman, Stephen

    2015-01-01

    Social protection grants play a critical role in survival and livelihoods of elderly individuals in South Africa. Rarely is it possible to assess how well a social program reaches its target population. Using a 2010 survey and Agincourt Health Demographic Surveillance System census data we conduct multivariate logistic regression to predict pension receipt in rural South Africa. We find only 80% of age-eligible individuals report pension receipt. Pension non-recipients tend to be male, have poor socio-economic status, live in smaller households, be of Mozambican origin, and have poorer physical function; while older persons living in households receiving other grants are more likely to report pension receipt. We conclude that a reservoir of older persons exists who meet eligibility criteria but who are not yet receiving pensions. Ensuring that they and their households are properly linked to all available social services—whether for child or old-age social grants—is likely to have beneficial and synergistic effects. PMID:26712777

  5. 29 CFR 2510.3-2 - Employee pension benefit plan.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... agreements to forego an increase in salary, which meets the requirements of 26 CFR 1.403(b)-1(b)(3) shall not... 29 Labor 9 2011-07-01 2011-07-01 false Employee pension benefit plan. 2510.3-2 Section 2510.3-2... TERMS USED IN SUBCHAPTERS C, D, E, F, AND G OF THIS CHAPTER § 2510.3-2 Employee pension benefit plan....

  6. Older Women and Pensions: Catch 22. Gray Paper.

    ERIC Educational Resources Information Center

    Leonard, Frances

    Older women, who comprise two-thirds of the retired U.S. population, share substantially less of the $1.3 trillion worth of over 800,000 private and public pension plans by every way of measurement. Of the one-in-five women receiving pension income, some obtain it from their own paid work history, while others are widows and divorced women who…

  7. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Balance sheets. 210.6-04... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance sheets filed by registered investment companies except...

  8. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Balance sheets. 210.6-04... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance sheets filed by registered investment companies except...

  9. [Problems of reforming pension schemes of the Georgian population].

    PubMed

    Gorgiladze, L Sh; Gerzmava, O Kh

    2014-12-01

    Decent level of pension provision for older people is one of the indispensable condition of any democratic society. Over time, the objectives pursued by the public pension system, have undergone many changes, but remains a constant problem preventing poverty of older citizens, and later, ensuring adequate standards of living of this, increasing the proportion of citizens. Certainly, the question of the relationship of the working population of premiums and pensions becomes essential economic and political importance. In the countries with transitive economy, which include Georgia, the most vulnerable because limited possibilities of pensioners fit into the new economic development. Georgia has not yet happened formation sufficiently clear approach to the reform of the existing system of social protection, which is characterized by extremely high paternalistic role of the state and very poorly marked public institutions. The system mainly focuses on targeted, efficient solution of problems of the crisis, however, this approach does not provide a long-term effect, because is not aimed at preventing repetition of crises on social protection perspective of each individual and the population as a whole. It is need creating highly focused on society's expectations of a multidisciplinary task of social protection, which should provide a comprehensive multifaceted assistance in solving problems throughout his life. In this context, social protection should be seen as a protection against social risks of loss or limitation of economic independence and social well-being. Forms and methods of organization of social protection of the elderly should be differentiated, affordable, high-grade, fully oriented to the prevention and resolution of the positive ways to separate the individual complex emergencies. Requires special consideration problem with the level of pensions, the solution of which depends not only on the economy but also on the new concept of pensions, which should

  10. 76 FR 18649 - Technical Revisions to Actuarial Information on Form 5500 Annual Return/Report for Pension Plans...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-05

    ... Form 5500 Annual Return/Report for Pension Plans Electing Funding Alternatives Under Pension Relief Act... defined benefit pension plans under the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (Pension Relief Act). The information that would be required either by way...

  11. Longevity expectations in the pension fund, insurance, and employee benefits industries

    PubMed Central

    Zhavoronkov, Alex

    2015-01-01

    Considerable progress has been made in many areas of biomedical science since the 1960s, suggesting likely increases in life expectancy and decreases in morbidity and mortality in the adult population. These changes may pose substantial risks to the pensions and benefits industries. While there is no significant statistical evidence demonstrating rapid decreases in mortality rates, there are conflicting opinions among demographers and biogerontologists on the biological limits of the human lifespan and trends in life expectancy. We administered a survey of the International Employee Benefits Association (IEBA), a large, international industry group. Industry professionals employed by consulting (35%), insurance (24%), pension (14%), and other (27%) companies responded to 32 questions. Respondents showed reasonably conservative views on the future of longevity and retirement, including that for women. The respondents formed their personal longevity expectations based on their family history and, to a lesser degree, on the actuarial life tables. Most of the sample expressed no desire to life past age 100 years, even if the enabling technologies required to maintain a healthy youthful state were available, and only a few respondents in the sample expressed a desire to live for the maximum period (at least) offered by the survey question. The majority of the respondents would not undergo any invasive procedures, and only 56% of the respondents would opt for noninvasive therapies to extend their healthy lifespans to 150 years of age if these were available. PMID:25653568

  12. 17 CFR 256.101 - Service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Service company property. 256...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet Accounts: Assets and Other Debit Accounts § 256.101...

  13. [Sick women and men with disability pensions. Some reflections].

    PubMed

    Grünfeld, B; Noreik, K

    1996-03-20

    According to population studies, chronic disease leading to a disability pension is common in the Norwegian population, and has increased during the last 15 years. This trend is partly a consequence of the vast increase in the female work force during the last 20 years. Simultaneously, there has been a strong increase in health facilities and improvement in medical technology. Thus the increase in both morbidity and utilisation of the pension scheme seems paradoxical. Disability pensions function to secure people's purchasing power. The social benefit system in modern welfare states conforms with Keynesian economic principles, implying a redistribution of money from the well off on regular pay roll to members of the work force who are less adaptable due to disease and infirmity. However, there seems to be a substantial potential for further growth in the number of disabled persons receiving a pension, particularly among women. In many cases a pension serves as an alternative to unemployment benefit. From a welfare-state viewpoint such a development is politically and socially more acceptable. PMID:8650664

  14. Intra-generational Redistribution under Public Pension Planning Based on Generation-based Funding Scheme

    NASA Astrophysics Data System (ADS)

    Banjo, Daisuke; Tamura, Hiroyuki; Murata, Tadahiko

    In this paper, we propose a method of determining the pension in the generation-based funding scheme. In this proposal, we include two types of pensions in the scheme. One is the payment-amount related pension and the other is the payment-frequency related pension. We set the ratio of the total amount of payment-amount related pension to the total amount of both pensions, and simulate income gaps and the relationship between contributions and benefits for each individual when the proposed method is applied.

  15. Balancing act: the ultimate balance nutrition consulting center.

    PubMed

    Engle, L

    1998-11-01

    Nutritional issues often complicate health care but are very important in HIV treatment where diet can play a strong role in drug absorption and effectiveness. A Canadian company has started a for-fee nutritional counseling service called Ultimate Balance. The nutritionists at Ultimate Balance require medical disclosure and extensive telephone interviews with patients, and also review patients' cases and medications. The nutritional guidance provided is controversial, because it is funded by a company that produces nutritional supplements, and counselors sometimes recommend those supplements. A personal experience with the nutritional counseling service is described. Contact information is provided. PMID:11365979

  16. 75 FR 15495 - Agency Information Collection (Compensation and Pension Examination Program (CPEP)) Activities...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-29

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Agency Information Collection (Compensation and Pension Examination Program (CPEP)) Activities... (CPEP).'' SUPPLEMENTARY INFORMATION: Title: Compensation and Pension Examination Program (CPEP)...

  17. 78 FR 34174 - Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment... techniques or the use of other forms of information technology. Title: Pension Claim Questionnaire for...

  18. 78 FR 57925 - Agency Information Collection (Pension Claim Questionnaire for Farm Income) Activity Under OMB...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-20

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Agency Information Collection (Pension Claim Questionnaire for Farm Income) Activity Under OMB... ``OMB Control No. 2900-0095.'' SUPPLEMENTARY INFORMATION: Title: Pension Claim Questionnaire for...

  19. 78 FR 6848 - Agency Information Collection (Compensation and Pension Examination Program) Activities Under OMB...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-31

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Agency Information Collection (Compensation and Pension Examination Program) Activities Under OMB....'' SUPPLEMENTARY INFORMATION: Title: Compensation and Pension Examination Program (CPEP) Veterans...

  20. 75 FR 61248 - Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-04

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment... techniques or the use of other forms of information technology. Title: Pension Claim Questionnaire for...

  1. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension cost....

  2. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension cost....

  3. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of pension cost....

  4. Univariate time series modeling and an application to future claims amount in SOCSO's invalidity pension scheme

    NASA Astrophysics Data System (ADS)

    Chek, Mohd Zaki Awang; Ahmad, Abu Bakar; Ridzwan, Ahmad Nur Azam Ahmad; Jelas, Imran Md.; Jamal, Nur Faezah; Ismail, Isma Liana; Zulkifli, Faiz; Noor, Syamsul Ikram Mohd

    2012-09-01

    The main objective of this study is to forecast the future claims amount of Invalidity Pension Scheme (IPS). All data were derived from SOCSO annual reports from year 1972 - 2010. These claims consist of all claims amount from 7 benefits offered by SOCSO such as Invalidity Pension, Invalidity Grant, Survivors Pension, Constant Attendance Allowance, Rehabilitation, Funeral and Education. Prediction of future claims of Invalidity Pension Scheme will be made using Univariate Forecasting Models to predict the future claims among workforce in Malaysia.

  5. 26 CFR 1.501(c)(18)-1 - Certain funded pension trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Certain funded pension trusts. 1.501(c)(18)-1... pension trusts. (a) In general. Organizations described in section 501(c)(18) are trusts created before June 25, 1959, forming part of a plan for the payment of benefits under a pension plan funded only...

  6. 76 FR 61740 - Pension Systems Corporation, Sherman Oaks, CA; Notice of Affirmative Determination Regarding...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... (76 FR 50270). The workers are engaged in activities related to the supply of pension administration... Employment and Training Administration Pension Systems Corporation, Sherman Oaks, CA; Notice of Affirmative... apply for Trade Adjustment Assistance (TAA) applicable to workers and former workers of Pension...

  7. 20 CFR 404.1360 - Veterans Administration pension or compensation payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Veterans Administration pension or... Veterans Administration pension or compensation payable. (a) Before we determine and certify payment. If we are informed by the Veterans Administration that a pension or compensation is payable to you before...

  8. 29 CFR 2520.104-4 - Alternative method of compliance for certain successor pension plans.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... pension plans. 2520.104-4 Section 2520.104-4 Labor Regulations Relating to Labor (Continued) EMPLOYEE... certain successor pension plans. (a) General. Under the authority of section 110 of the Act, this section sets forth an alternative method of compliance for certain successor pension plans in which...

  9. 29 CFR 2520.104-4 - Alternative method of compliance for certain successor pension plans.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... pension plans. 2520.104-4 Section 2520.104-4 Labor Regulations Relating to Labor (Continued) EMPLOYEE... certain successor pension plans. (a) General. Under the authority of section 110 of the Act, this section sets forth an alternative method of compliance for certain successor pension plans in which...

  10. 26 CFR 1.501(c)(18)-1 - Certain funded pension trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Certain funded pension trusts. 1.501(c)(18)-1... pension trusts. (a) In general. Organizations described in section 501(c)(18) are trusts created before June 25, 1959, forming part of a plan for the payment of benefits under a pension plan funded only...

  11. 77 FR 56710 - Proposed Information Collection (Veteran's Application for Compensation and/or Pension) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

    ... AFFAIRS Proposed Information Collection (Veteran's Application for Compensation and/or Pension) Activity..., for compensation and/or pension benefit sought. DATES: Written comments and recommendations on the... Compensation and/or Pension, VA Form 21-526. b. Veteran's Supplemental Claim Application, VA Form 21-526b....

  12. 76 FR 50283 - Finding Regarding Foreign Social Insurance or Pension System-Bulgaria

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-12

    ... ADMINISTRATION Finding Regarding Foreign Social Insurance or Pension System-- Bulgaria AGENCY: Social Security Administration (SSA). ACTION: Notice of finding regarding foreign social insurance or pension system--Bulgaria... Commissioner of Social Security finds has in effect a social insurance or pension system which is of...

  13. 75 FR 2594 - Proposed Information Collection (Compensation and Pension Examination Program (CPEP) Veterans...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-15

    ... AFFAIRS Proposed Information Collection (Compensation and Pension Examination Program (CPEP) Veterans... comments on the Veteran experience in taking the Compensation and Pension examination at individual CPEP...: Compensation and Pension Examination Program (CPEP) Veterans Satisfaction Survey, VA Form 10-0480. OMB...

  14. 20 CFR 1002.259 - How does USERRA protect an employee's pension benefits?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How does USERRA protect an employee's pension... REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.259 How does USERRA protect an employee's pension benefits? On reemployment, the employee is treated as not having...

  15. 26 CFR 1.401-7 - Forfeitures under a qualified pension plan.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Forfeitures under a qualified pension plan. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-7 Forfeitures under a qualified pension plan. (a) General rules. In the case of a trust forming...

  16. 78 FR 36596 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-18

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans... Pension Benefit Plans (the Council), which is to consist of 15 members to be appointed by the Secretary of... receiving benefits from a pension plan). No more than eight members of the Council shall be members of...

  17. 76 FR 44047 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-22

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans... Pension Benefit Plans (the Council), which is to consist of 15 members to be appointed by the Secretary of... receiving benefits from a pension plan). No more than eight members of the Council shall be members of...

  18. 26 CFR 1.401-7 - Forfeitures under a qualified pension plan.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Forfeitures under a qualified pension plan. 1...) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-7 Forfeitures under a qualified pension plan. (a) General rules. In the case of a trust forming a part of...

  19. 38 CFR 3.351 - Special monthly dependency and indemnity compensation, death compensation, pension and spouse's...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Special monthly dependency and indemnity compensation, death compensation, pension and spouse's compensation ratings. 3.351 Section 3.351 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION...

  20. 29 CFR 4.175 - Meeting requirements for health, welfare, and/or pension benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Meeting requirements for health, welfare, and/or pension... health, welfare, and/or pension benefits. (a) Determining the required amount of benefits. (1) Most fringe benefit determinations containing health and welfare and/or pension requirements specify a...

  1. 78 FR 28698 - Finding Regarding Foreign Social Insurance or Pension System-Kosovo

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-15

    ... ADMINISTRATION Finding Regarding Foreign Social Insurance or Pension System-- Kosovo AGENCY: Social Security Administration (SSA). ACTION: Notice of Finding Regarding Foreign Social Insurance or Pension System--Kosovo... Commissioner of Social Security finds has in effect a social insurance or pension system which is of...

  2. 26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans. (a) Introduction....

  3. 20 CFR 1002.259 - How does USERRA protect an employee's pension benefits?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false How does USERRA protect an employee's pension... REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.259 How does USERRA protect an employee's pension benefits? On reemployment, the employee is treated as not having...

  4. 77 FR 70210 - Agency Information Collection (Veteran's Application for Compensation and/or Pension): Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-23

    ... AFFAIRS Agency Information Collection (Veteran's Application for Compensation and/or Pension): Activity... Pension, VA Form 21-526. b. Veteran's Supplemental Claim Application, VA Form 21-526b. c. Authorization.... Veterans complete VA Form 21-526 to initially apply for compensation and/or pension benefits. b....

  5. 20 CFR 422.122 - Information on deferred vested pension benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Information on deferred vested pension... PROCEDURES General Procedures § 422.122 Information on deferred vested pension benefits. (a) Claimants for... electronic pension benefit record. This record contains information received from IRS on individuals for...

  6. 77 FR 33241 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-05

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans... Pension Benefit Plans (the Council), which is to consist of 15 members to be appointed by the Secretary of... receiving benefits from a pension plan). No more than eight members of the Council shall be members of...

  7. 75 FR 45166 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-02

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans... Pension Benefit Plans (the Council), which is to consist of 15 members to be appointed by the Secretary of... receiving benefits from a pension plan). No more than eight members of the Council shall be members of...

  8. 20 CFR 422.122 - Information on deferred vested pension benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Information on deferred vested pension... PROCEDURES General Procedures § 422.122 Information on deferred vested pension benefits. (a) Claimants for... electronic pension benefit record. This record contains information received from IRS on individuals for...

  9. 38 CFR 3.351 - Special monthly dependency and indemnity compensation, death compensation, pension and spouse's...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Special monthly dependency and indemnity compensation, death compensation, pension and spouse's compensation ratings. 3.351 Section 3.351 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION...

  10. 26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans. (a) Introduction. (1) Sections...

  11. 29 CFR 2520.104-49 - Alternative method of compliance for certain simplified employee pensions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... employee pensions. 2520.104-49 Section 2520.104-49 Labor Regulations Relating to Labor (Continued) EMPLOYEE... certain simplified employee pensions. Under the authority of section 110 of the Act, the provisions of... requirements set forth in part 1 of title I of the Act for a simplified employee pension (SEP) described...

  12. 20 CFR 404.1360 - Veterans Administration pension or compensation payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Veterans Administration pension or... Veterans Administration pension or compensation payable. (a) Before we determine and certify payment. If we are informed by the Veterans Administration that a pension or compensation is payable to you before...

  13. 29 CFR 4.175 - Meeting requirements for health, welfare, and/or pension benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false Meeting requirements for health, welfare, and/or pension... health, welfare, and/or pension benefits. (a) Determining the required amount of benefits. (1) Most fringe benefit determinations containing health and welfare and/or pension requirements specify a...

  14. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods. In... service which began before and extended into the Mexican border period or ended during World War I,...

  15. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods. In... service which began before and extended into the Mexican border period or ended during World War I,...

  16. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods. In... service which began before and extended into the Mexican border period or ended during World War I,...

  17. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods. In... service which began before and extended into the Mexican border period or ended during World War I,...

  18. 38 CFR 21.3023 - Nonduplication; pension, compensation, and dependency and indemnity compensation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Nonduplication; pension, compensation, and dependency and indemnity compensation. 21.3023 Section 21.3023 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Survivors' and Dependents'...

  19. 48 CFR 9904.413-64.1 - Transition Method for the CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... CAS Pension Harmonization Rule. 9904.413-64.1 Section 9904.413-64.1 Federal Acquisition Regulations... Transition Method for the CAS Pension Harmonization Rule. The transition method for the CAS Pension Harmonization Rule under this Standard shall be in accordance with 9904.412.64.1 Transition Method for...

  20. 48 CFR 9904.413-64.1 - Transition Method for the CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... CAS Pension Harmonization Rule. 9904.413-64.1 Section 9904.413-64.1 Federal Acquisition Regulations... Transition Method for the CAS Pension Harmonization Rule. The transition method for the CAS Pension Harmonization Rule under this Standard shall be in accordance with 9904.412.64.1 Transition Method for...

  1. 48 CFR 9904.413-64.1 - Transition Method for the CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... CAS Pension Harmonization Rule. 9904.413-64.1 Section 9904.413-64.1 Federal Acquisition Regulations... Transition Method for the CAS Pension Harmonization Rule. The transition method for the CAS Pension Harmonization Rule under this Standard shall be in accordance with 9904.412.64.1 Transition Method for...

  2. 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)

  3. The Link between Pensions and Retirement Timing: Lessons from California Teachers. Conference Paper 2009-12

    ERIC Educational Resources Information Center

    Brown, Kristine M.

    2009-01-01

    This paper exploits a major, unanticipated reform of the California teachers' pension to provide quasi-experimental evidence on the link between pension generosity and retirement timing. Using two large administrative datasets, the author conducts a reduced-form analysis of the pension reform and estimates a structural model of retirement timing.…

  4. The Lesotho Elderly Pension Scheme: Does It Have Implications for Lifelong Learning?

    ERIC Educational Resources Information Center

    Setoi, Setoi M.; Mohasi, Mantina V.; Lephoto, H. Manthoto

    2011-01-01

    This paper discusses a study that explored the impact of the Lesotho Government pension scheme on the learning attitudes of pensioners. The recent introduction of the pension scheme means that old people have regained their status as breadwinners. They are no longer dependents but have become very resourceful members of the community. As a result…

  5. Five Things Education Supporters Should Know about Pension Reform. A Special Education Sector Guide for Legislators

    ERIC Educational Resources Information Center

    Tucker, Bill

    2012-01-01

    As a state legislator, you're well aware of the fiscal pressures that have caused many states to change their pension systems. But you should also be aware of the impact that pension reform has on public education. This brief guide shows you how and why pension programs affect your state's efforts to attract and retain the best teachers. It…

  6. Doing the Math on Teacher Pensions: How to Protect Teachers and Taxpayers

    ERIC Educational Resources Information Center

    Doherty, Kathryn M.; Jacobs, Sandi; Lueken, Martin F.

    2015-01-01

    Challenging the claims of pension boards and other groups about the cost-effectiveness, fairness and flexibility of the traditional defined benefit pension plans still in place in 38 states, this report includes a report card on each of the 50 states and the District of Columbia, with a detailed analysis of state teacher pension policies, and…

  7. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Balance sheets. 210.6-04... 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance... certificates which are subject to the special provisions of § 210.6-06 of this part. Balance sheets filed...

  8. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Balance sheets. 210.6-04... 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance... certificates which are subject to the special provisions of § 210.6-06 of this part. Balance sheets filed...

  9. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Balance sheets. 210.6-04... 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance... certificates which are subject to the special provisions of § 210.6-06 of this part. Balance sheets filed...

  10. Pension Planning: Questions about Continued Qualification of Deferred Compensation Plans.

    ERIC Educational Resources Information Center

    Billman, Brookes D., Jr.

    1979-01-01

    Explores and assesses the significance of three court cases as they bear on the ability of the Internal Revenue Service to revoke an initial favorable determination letter for pension and profit-sharing plans. Journal available from The Corporation Law Review, Warren, Gorham & Lamont, 210 South Street, Boston, Mass. 02111; $44.00/year. (Author/IRT)