Sample records for tax sheltered annuity

  1. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement... recipient on behalf of its employees for the purpose of contributing to or funding a tax sheltered annuity...

  2. Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

    ERIC Educational Resources Information Center

    Gordon, David E.; Spuehler, Donald R.

    1991-01-01

    The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

  3. 75 FR 65567 - Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-26

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9340] RIN 1545-BB64 Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. SUMMARY: This document contains a...

  4. Annuity Advice.

    ERIC Educational Resources Information Center

    Kenty, David E.

    1998-01-01

    Tax-sheltered annuities for school employees are benefits to employees who authorize the district to deduct a specified amount from their paychecks and forward that amount to the accounts selected. Article surveys recent legislative changes that enable school employees to make better use of their tax-sheltered annuities. (MLF)

  5. The Annuity Option.

    ERIC Educational Resources Information Center

    Demsey, Brian R.

    1991-01-01

    For school executives, annuities have become the preferred retirement vehicle, because other private-sector investments (some deferred compensation and profit-sharing plans) are closed to public employees. This article explains Internal Revenue Code sections 403 (b) and 457 and 1986 Tax Reform Act provisions related to tax-sheltered annuity plans.…

  6. Federal Tax Implications of Charitable Gift Annuities

    ERIC Educational Resources Information Center

    Teitell, Conrad

    1975-01-01

    Surveys the federal tax implications of "immediate" charitable gift annuities (annuity payments beginning within one year of transfer) and "deferred payment" charitable gift annuities (beginning at a specified date), both of which enable individuals to make a charitable gift, retain a form of life income, and achieve federal…

  7. Help Is Available on Tax-Deferred Annuity Programs.

    ERIC Educational Resources Information Center

    School Administrator, 1985

    1985-01-01

    Briefly reviews different types of tax-deferred annuities (TDA's) and describes the National Education Association's TDA Studies--comparative analyses of specific fixed, variable, and qualified mutual fund annuity packages. (PGD)

  8. A New Opportunity: Loans from Annuities.

    ERIC Educational Resources Information Center

    Salzarulo, W. Peter

    1984-01-01

    Many faculty members have tax sheltered annuities (TSA). One method of obtaining the use of the funds in a TSA involves treating the amount received from the TSA as a loan rather than as a taxable withdrawal or distribution. (MLW)

  9. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

  10. 26 CFR 53.4965-3 - Prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Prohibited tax shelter transactions. 53.4965-3...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-3 Prohibited tax shelter transactions. (a) In general. Under section 4965(e), the term prohibited tax shelter...

  11. The Ins and Outs of Managing School Annuity Plans.

    ERIC Educational Resources Information Center

    Russell, Cecile

    1997-01-01

    Discusses eligibility rules, funding vehicles, salary reeducation contribution requirements and limits, distribution benefits, transfers, and rollovers associated with providing well-run Section 403 (b) tax shelter annuity programs for school employees. School business officials should possess a thorough understanding of Internal Revenue Service…

  12. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... this section, registration shall in all events be required with respect to any interests in the... claimed to be proprietary or exclusive to the tax shelter promoter or any party other than the offeree. (2... any tax advisor (including a tax advisor independent from all other entities involved in the...

  13. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... purpose of the structure of which is the avoidance or evasion of Federal income tax, as described in... income tax—(1) In general. The avoidance or evasion of Federal income tax will be considered a... purpose of the shelter is the avoidance or evasion of the first person's Federal income tax. For purposes...

  14. The cost of Medicaid annuities.

    PubMed

    Levy, Robert A; Nyman, John A; Gabay, Mary; Riley, William; Feldman, Roger

    2006-01-01

    Medicaid annuities are annuities that long-term care recipients use to shelter assets, thereby qualifying them early for Medicaid eligibility. As such, these annuities have the potential to increase Medicaid costs. This study estimates the cost of annuities to the Medicaid program. From a sample of Medicaid applications in five states, we found the rate at which annuities were used and simulated their cost to Medicaid. We estimated that in 2004, Medicaid annuities cost Medicaid about 197 million dollars, which represented a small proportion of Medicaid's almost 50 billion dollars cost for nursing home care.

  15. 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, derived...

  16. 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, derived...

  17. 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, derived...

  18. 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, derived...

  19. 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, derived...

  20. Tax-deferred annuity plans: meeting the IRS audit challenge.

    PubMed

    Schussler, M

    1997-01-01

    A growing number of nonprofit organizations are being fined for violations of IRS regulations following IRS audits of their tax-deferred annuity (TDA) plans. To ensure that their organizations can withstand the scrutiny of an IRS audit, TDA plan administrators must ensure that plans meet IRS regulations and be prepared for IRS audits. Documentation--particularly of the TDA plan itself, and procedures related to salary reduction programs, compensation limits, excess deferrals and other excess contributions, loans, and distributions--must be comprehensive and in compliance with IRS regulations.

  1. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... related) person provides a list of investors, or information relating to the investment, to the lender or... the recipient's personal use is not required to treat the recipient as an investor in a tax shelter... or business or for personal use must be treated as tax shelter investors in the event the sales...

  2. Tax Shelter Use and Retirement Income of Retired Ohio Faculty.

    ERIC Educational Resources Information Center

    Dorfman, Mark S.

    1983-01-01

    Empirical evidence of tax shelter usage is sparse. These data add weight to earlier concerns about whether tax incentives to save for retirement benefit upper-income groups more than middle- and lower-income groups and present the importance of different sources of income in providing retirement funds for this group. (Author/RC)

  3. 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... rendered thereto in the discharge of governmental functions, and any life annuity, derived from sources...

  4. 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 and...

  5. 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 and...

  6. 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 and...

  7. 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 and...

  8. 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 and...

  9. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Charitable remainder annuity trust. 1.664-2... TAX (CONTINUED) INCOME TAXES Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.664-2 Charitable remainder annuity trust. (a) Description. A charitable remainder annuity trust is...

  10. Paying for individual health insurance through tax-sheltered cafeteria plans.

    PubMed

    Hall, Mark A; Monahan, Amy B

    2010-01-01

    When employees without group health insurance buy individual coverage, they do so using after-tax income--costing them from 20% to 50% more than others pay for equivalent coverage. Prior to the passage of the Patient Protection and Affordable Care Act (PPACA), several states promoted a potential solution that would allow employees to buy individual insurance through tax-sheltered payroll deduction. This technical but creative approach would allow insurers to combine what is known as "list-billing" with a Section 125 "cafeteria plan." However, these state-level reform attempts have failed to gain significant traction because state small-group reform laws and federal restrictions on medical underwriting cloud the legality of tax-sheltered list-billing. Several authorities have taken the position that insurance paid for through a cafeteria plan must meet the nondiscrimination requirements of the Health Insurance Portability and Accountability Act with respect to eligibility, premiums, and benefits. The recently enacted Patient Protection and Affordable Care Act addresses some of the legal uncertainty in this area, but much remains. For health reform to have its greatest effect, federal regulators must clarify whether individual health insurance can be purchased on a pre-tax basis through a cafeteria plan.

  11. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1... variable annuity contract vary with the insurance company's investment experience with respect to such.... Accordingly, a company issuing variable annuity contracts shall qualify as a life insurance company for...

  12. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1... variable annuity contract vary with the insurance company's investment experience with respect to such.... Accordingly, a company issuing variable annuity contracts shall qualify as a life insurance company for...

  13. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1... variable annuity contract vary with the insurance company's investment experience with respect to such.... Accordingly, a company issuing variable annuity contracts shall qualify as a life insurance company for...

  14. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-7 Variable annuities. (a) In general. (1... variable annuity contract vary with the insurance company's investment experience with respect to such.... Accordingly, a company issuing variable annuity contracts shall qualify as a life insurance company for...

  15. 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... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article...

  16. 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... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article...

  17. 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... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article...

  18. 26 CFR 1.1021-1 - Sale of annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Sale of annuities. 1.1021-1 Section 1.1021-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1021-1 Sale of annuities. In the case of...

  19. 26 CFR 1.1021-1 - Sale of annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Sale of annuities. 1.1021-1 Section 1.1021-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1021-1 Sale of annuities. In the case of...

  20. 26 CFR 301.6708-1T - Failure to maintain list of investors in potentially abusive tax shelters (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Failure to maintain list of investors in... Additional Amounts § 301.6708-1T Failure to maintain list of investors in potentially abusive tax shelters... the penalty for failure to maintain a list of investors in potentially abusive tax shelters. Q-1: What...

  1. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ... continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 2. Section 53.4965-2 is amended... * * * 0 Par. 7. Section 54.6011-1 is amended by revising paragraph (c)(2) to read as follows: Sec. 54.6011... shelter transactions to which tax-exempt entities are parties; sections 6033(a)(2) and 6011(g), relating...

  2. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

  3. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

  4. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

  5. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

  6. 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... 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 United...

  7. 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 United...

  8. 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 United...

  9. 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 United...

  10. 26 CFR 1.1021-1 - Sale of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Sale of annuities. 1.1021-1 Section 1.1021-1...) INCOME TAXES Basis Rules of General Application § 1.1021-1 Sale of annuities. In the case of a transfer for value of an annuity contract to which section 72(g) and paragraph (a) of § 1.72-10 apply, the...

  11. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Installment sale of tax-shelter programs as âarrangingâ for credit. 220.124 Section 220.124 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF... 77e), in which tax benefits, such as the ability to deduct substantial amounts of depreciation or oil...

  12. A tax strategy for healthcare workers. Section 403(b) plans are an alternative to weakened IRAs.

    PubMed

    Crain, J L; Morris, J L; Ballard, M R

    1990-01-01

    After the Tax Reform Act of 1986 reduced the tax-deduction benefits of investing in IRAs, many healthcare employees went looking for alternative tax-shelter investments. Several options are available. One alternative for taxpayers employed by tax-exempt organizations is Section 403(b) tax-deferred annuities (TDAs). Although the Tax Reform Act left Section 403(b) TDAs largely intact, it established a comprehensive set of nondiscrimination rules for certain statutory fringe-benefit plans--including Section 403(b) plans. The new rules are designed to restrict situations that favor participation by highly paid employees to the exclusion of other employees. Perhaps one of the harshest adjustments the 1986 law mandated is the imposition of an additional 10 percent income tax on withdrawals an investor makes from Section 403(b) plans before reaching the age of 59 years and 6 months. This excise tax had already applied to early withdrawals from an IRA, but the new law extends the penalty tax to cover all qualified plans, including TDAs.

  13. 20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans. 404.1052 Section 404.1052 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Incom...

  14. An Introduction to Annuity, Charitable Remainder Trust, and Bequest Programs. Second Edition.

    ERIC Educational Resources Information Center

    Dunseth, William B.

    Information on annuity, charitable remainder trust, and bequest programs is presented. Attention is directed to the growth and basic premises of annuity and life income plans and the question of why an institution should include annuities and charitable trusts in a development program. The various types of plans and gifts and the tax advantages of…

  15. 26 CFR 1.404(a)-6 - Pension and annuity plans; limitations under section 404(a)(1)(C).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-6 Pension and annuity plans; limitations under section 404(a)(1)(C). (a...

  16. 26 CFR 1.404(a)-4 - Pension and annuity plans; limitations under section 404(a)(1)(A).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-4 Pension and annuity plans; limitations under section 404(a)(1)(A). (a) Subject...

  17. 26 CFR 20.2031-8 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., the value may be approximated by adding to the interpolated terminal reserve at the date of the... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX... certain life insurance and annuity contracts. (1) The value of a contract for the payment of an annuity...

  18. 26 CFR 20.2031-8 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., the value may be approximated by adding to the interpolated terminal reserve at the date of the... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX... certain life insurance and annuity contracts. (1) The value of a contract for the payment of an annuity...

  19. 26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... annuity. The value of the gift is the cost of the contract. Example (2). An annuitant purchased from a... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Transfers § 25.2512-6 Valuation of certain life insurance and annuity...

  20. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable lead annuity trusts. 26.2642-3 Section 26.2642-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-3 Special rule for...

  1. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.264-4 Other life insurance... taxable year on indebtedness incurred or continued to purchase or continue in effect a life insurance...

  2. Developments in Employee Benefits Law.

    ERIC Educational Resources Information Center

    Brewer, Katherine

    1989-01-01

    New federal laws and regulations, particularly non-discrimination rules, concerning welfare plans, fringe benefits, and tax-sheltered annuities are examined, and new law and regulatory developments concerning pensions are highlighted. (MSE)

  3. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.264-4 Other life... during the taxable year on indebtedness incurred or continued to purchase or continue in effect a life...

  4. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.264-4 Other life... during the taxable year on indebtedness incurred or continued to purchase or continue in effect a life...

  5. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.264-4 Other life... during the taxable year on indebtedness incurred or continued to purchase or continue in effect a life...

  6. 26 CFR 1.264-4 - Other life insurance, endowment, or annuity contracts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Other life insurance, endowment, or annuity... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.264-4 Other life... during the taxable year on indebtedness incurred or continued to purchase or continue in effect a life...

  7. Tax Changes, Retirement, and Pensions.

    ERIC Educational Resources Information Center

    Sumberg, Alfred D.

    1989-01-01

    The 1986 amendments to the Age Discrimination in Employment Act and tax reforms from that year will require changes in retirement policies in higher education, especially pension plans, because of the extension of nondiscrimination rules to all tax-deferred annuities. (Author/MSE)

  8. A Pension Primer

    ERIC Educational Resources Information Center

    Simon, Barry

    1973-01-01

    Intended for employees as well as library administrators, this background article describes pension plan provisions, Social Security and so-called tax-sheltered annuities. Comments on the future of pension plans are included. (Author/KE)

  9. 20 CFR 227.5 - Employer tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Employer tax credits. 227.5 Section 227.5... SUPPLEMENTAL ANNUITIES § 227.5 Employer tax credits. Employers are entitled to tax credits if they pay non.... The tax credits for each month equal the sum of the reductions for employer pensions in the...

  10. Strategic Benefit Planning in Colleges and Universities: Giving a Sense of Direction to the Benefit Program.

    ERIC Educational Resources Information Center

    DiBernardino, Frank J.; Mead, Paul D.

    1988-01-01

    Strategic benefit planning is a management process that establishes overall objectives that form the basis for decision making on all elements of indirect compensation. The Tax Reform Act of 1986 and implications to tax-sheltered annuities are discussed. An example of a statement of university policy on employee benefits is appended. (MLW)

  11. The TSA Dragon--How to Slay It.

    ERIC Educational Resources Information Center

    Jeffers, Robert D.; Lamkin, Robert

    1983-01-01

    Three types of structures used in university systems to permit faculty and staff to take advantage of voluntary Tax Sheltered Annuity (TSA) programs are discussed. An innovative system at the University of Nevada is described. (MLW)

  12. Early Retirement from Colleges and Universities: Considerations under the Employee Retirement Income Security Act.

    ERIC Educational Resources Information Center

    Shapiro, Larry E.

    1980-01-01

    Important considerations for institutions wanting to establish supplementary early retirement benefits to encourage the practice are outlined. Regulations concerning pension plans, tax-sheltered annuities, and deferred compensation are reviewed. Individually negotiated early retirement supplements are not recommended. (MSE)

  13. 38 CFR 3.811 - Minimum income annuity and gratuitous annuity.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Minimum income annuity and gratuitous annuity. 3.811 Section 3.811 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... Benefits § 3.811 Minimum income annuity and gratuitous annuity. (a) Eligibility for minimum income annuity...

  14. 5 CFR 844.403 - Annuity rights after a disability annuity terminates.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity rights after a disability annuity... Reinstatement of Disability Annuity § 844.403 Annuity rights after a disability annuity terminates. (a) When a disability annuity is terminated because of recovery or restoration of earning capacity and the individual is...

  15. New tax laws require slight shifts in hospitals' funding strategies.

    PubMed

    Bromberg, R S

    1979-07-16

    Recent tax laws that affect hospitals' deferred compensation plans, employment taxes, annuities, foundation grants, unrelated business income, and gifts of appreciated property will not seriously affect charitable giving to hospitals.

  16. Using payroll deduction to shelter individual health insurance from income tax.

    PubMed

    Hall, Mark A; Hager, Christie L; Orentlicher, David

    2011-02-01

    To assess the impact of state laws requiring or encouraging employers to establish "section 125" cafeteria plans that shelter employees' premium contributions from tax. Available descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 2008-2009. Case studies were conducted in Indiana, Massachusetts, and Missouri--three states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 15-17 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or other states. Key informants were selected based on their known or reported experience, in a "snowball" fashion until saturation was reached. Interview notes were coded for systematic analysis. Finally, relevant rulings, brochures, instructions, marketing materials, and other documents were collected and analyzed. Despite the potential for substantial cost savings, use of section 125 plans to purchase individual insurance remained low in these states after 1 or 2 years. Absent a mandate, few employers were strongly motivated to offer these plans in order to retain an adequate workforce, and uncertainty about federal legality deterred doing so. For smaller employers, benefits to owners did not outweigh administrative complexities. Nevertheless, few downsides were found to states mandating or encouraging these plans. In particular, there is little evidence that many employers dropped group coverage as a result. Section 125 plans remain a limited tool for states to reduce the inequitable tax treatment of individually purchased insurance, but a complete remedy requires reform of federal tax law. © Health Research and Educational Trust.

  17. Using Payroll Deduction to Shelter Individual Health Insurance from Income Tax

    PubMed Central

    Hall, Mark A; Hager, Christie L; Orentlicher, David

    2011-01-01

    Objective To assess the impact of state laws requiring or encouraging employers to establish “section 125” cafeteria plans that shelter employees' premium contributions from tax. Data Sources Available descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 2008–2009. Study Design Case studies were conducted in Indiana, Massachusetts, and Missouri—three states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 15–17 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or other states. Key informants were selected based on their known or reported experience, in a “snowball” fashion until saturation was reached. Interview notes were coded for systematic analysis. Finally, relevant rulings, brochures, instructions, marketing materials, and other documents were collected and analyzed. Findings Despite the potential for substantial cost savings, use of section 125 plans to purchase individual insurance remained low in these states after 1 or 2 years. Absent a mandate, few employers were strongly motivated to offer these plans in order to retain an adequate workforce, and uncertainty about federal legality deterred doing so. For smaller employers, benefits to owners did not outweigh administrative complexities. Nevertheless, few downsides were found to states mandating or encouraging these plans. In particular, there is little evidence that many employers dropped group coverage as a result. Conclusions Section 125 plans remain a limited tool for states to reduce the inequitable tax treatment of individually purchased insurance, but a complete remedy requires reform of federal tax law. PMID:21054377

  18. 5 CFR 841.703 - Increases on basic annuities and survivor annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ....704, 841.706, and 841.707, and paragraph (e) of this section, COLA's on basic annuities and survivor... percentage change. (b) After survivor annuities commence, they are subject to COLA's computed under paragraph... component. (c) COLA's apply to basic annuities (not to annuity supplements), survivor annuities, and...

  19. 5 CFR 841.703 - Increases on basic annuities and survivor annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ....704, 841.706, and 841.707, and paragraph (e) of this section, COLA's on basic annuities and survivor... percentage change. (b) After survivor annuities commence, they are subject to COLA's computed under paragraph... component. (c) COLA's apply to basic annuities (not to annuity supplements), survivor annuities, and...

  20. 5 CFR 841.703 - Increases on basic annuities and survivor annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ....704, 841.706, and 841.707, and paragraph (e) of this section, COLA's on basic annuities and survivor... percentage change. (b) After survivor annuities commence, they are subject to COLA's computed under paragraph... component. (c) COLA's apply to basic annuities (not to annuity supplements), survivor annuities, and...

  1. 26 CFR 25.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 General Actuarial Valuations § 25.7520... certain circumstances), in the case of gifts made after April 30, 1989, the fair market value of annuities.... (2) For a gift to a pooled income fund prior to May 1, 2009, see § 1.642(c)-6A (Income Tax...

  2. Deferred Compensation for Personnel of Tax-Exempt Universities: Effective Use of Section 403(b) Plans.

    ERIC Educational Resources Information Center

    Crain, John L.; And Others

    1989-01-01

    Under the Tax Reform Act of 1986 many university employees are no longer able to make tax deductible contributions to an IRA. Several alternative plans of action are discussed including tax-deferred annuities. Tax planning strategies are offered. (MLW)

  3. A Layman's Guide to Understanding TSA Compliance.

    ERIC Educational Resources Information Center

    Alioto, Nicholas C. A.; Simandl, Robert J.

    1998-01-01

    Since school district business offices are ill-equipped to administer tax shelter annuity (TSA) plans, the result has been inadequate legal compliance and significant financial exposure. This article explains the rules governing TSA planning (testing limitations), examines common pitfalls for districts conducting audits, and outlines steps for…

  4. Annuity-estimating program

    NASA Technical Reports Server (NTRS)

    Jillie, D. W.

    1979-01-01

    Program computes benefits and other relevant factors for Federal Civil Service employees. Computed information includes retirement annuity, survivor annuity for each retirement annuity, highest average annual consecutive 3-year salary, length of service including credit for unused sick leave, amount of deposit and redeposit plus interest.

  5. 5 CFR 831.1210 - Annuity rights after a disability annuity terminates.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Annuity rights after a disability annuity terminates. 831.1210 Section 831.1210 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1210 Annuity rights after a...

  6. 5 CFR 831.1210 - Annuity rights after a disability annuity terminates.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity rights after a disability annuity terminates. 831.1210 Section 831.1210 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1210 Annuity rights after a...

  7. 26 CFR 1.401(e)-4 - Contributions for premiums on annuity, etc., contracts and transitional rule for certain excess...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Contributions for premiums on annuity, etc., contracts and transitional rule for certain excess contributions. 1.401(e)-4 Section 1.401(e)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus...

  8. 22 CFR 19.10-5 - Reduced annuity with additional survivor annuity to spouse or former spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Limitation on amount. Neither the total amount of additional survivor annuity or annuities under this section... principal's full annuity counting any supplemental annuity or recomputation of annuity because of recall...

  9. 26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... payments are to be made, the value may be approximated by adding to the interpolated terminal reserve at... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX... and annuity contracts. The value of a life insurance contract or of a contract for the payment of an...

  10. 26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... payments are to be made, the value may be approximated by adding to the interpolated terminal reserve at... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX... and annuity contracts. The value of a life insurance contract or of a contract for the payment of an...

  11. 26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... payments are to be made, the value may be approximated by adding to the interpolated terminal reserve at... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX... and annuity contracts. The value of a life insurance contract or of a contract for the payment of an...

  12. 5 CFR 831.632 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... annuity or partially reduced annuity to provide a former spouse annuity. 831.632 Section 831.632...) RETIREMENT Survivor Annuities Post-Retirement Elections § 831.632 Post-retirement election of fully reduced annuity or partially reduced annuity to provide a former spouse annuity. (a)(1) Except as provided in...

  13. 26 CFR 1.691(d)-1 - Amounts received by surviving annuitant under joint and survivor annuity contract.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) and Table II of § 1.72-9 (male, age 70; female, age 67)) 19.7 Expected return as of the annuity... estate $280 for business expenses for which his estate was liable and $100 for taxes accrued on certain...

  14. 20 CFR 226.16 - Supplemental annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Supplemental annuity. 226.16 Section 226.16... EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Computing an Employee Annuity § 226.16 Supplemental annuity. A supplemental annuity is payable in addition to tiers I and II and the vested dual benefit to an...

  15. 5 CFR 842.611 - Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... reduced annuity or one-half reduced annuity to provide a former spouse annuity. 842.611 Section 842.611... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Survivor Elections § 842.611 Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a former spouse annuity. (a) Except as provided in...

  16. 26 CFR 20.2039-2 - Annuities under “qualified plans” and section 403(b) annuity contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Annuities under âqualified plansâ and section 403(b) annuity contracts. 20.2039-2 Section 20.2039-2 Internal Revenue INTERNAL REVENUE SERVICE... AUGUST 16, 1954 Gross Estate § 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity...

  17. 5 CFR 837.303 - Annuity offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity offset. 837.303 Section 837.303...) REEMPLOYMENT OF ANNUITANTS Coverage and Contributions § 837.303 Annuity offset. (a) Applicability. When the right to receive annuity continues during reemployment (even though actual receipt of annuity may have...

  18. 20 CFR 234.33 - Survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Survivor annuities. 234.33 Section 234.33 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT LUMP-SUM PAYMENTS Annuities Due but Unpaid at Death § 234.33 Survivor annuities. Any survivor annuity which is...

  19. 5 CFR 831.702 - Adjustment of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Adjustment of annuities. 831.702 Section... (CONTINUED) RETIREMENT Computation of Annuities § 831.702 Adjustment of annuities. (a)(1) An annuity which... benefit shall require a corresponding deduction in the civil service annuity. (3) Any cost-of-living...

  20. Deferred compensation for tax-exempt entities.

    PubMed

    Rich, C; Jenkins, G E

    1993-10-01

    Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates.

  1. 5 CFR 844.303 - Minimum disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Minimum disability annuity. 844.303... Annuity § 844.303 Minimum disability annuity. Notwithstanding any other provision of this part, an annuity payable under this part cannot be less than the amount of an annuity computed under 5 U.S.C. 8415...

  2. 5 CFR 837.503 - Supplemental annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Average pay. The average pay used in the computation of a supplemental annuity is the average basic pay... reemployment; and (ii) The pay during reemployment was subject to offset by the amount of annuity allocable to... continues and annuity is paid, and which is excluded from the normal annuity offset from pay by special...

  3. 5 CFR 837.503 - Supplemental annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...) Average pay. The average pay used in the computation of a supplemental annuity is the average basic pay... reemployment; and (ii) The pay during reemployment was subject to offset by the amount of annuity allocable to... continues and annuity is paid, and which is excluded from the normal annuity offset from pay by special...

  4. 5 CFR 844.404 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reinstatement of disability annuity. 844... Reinstatement of Disability Annuity § 844.404 Reinstatement of disability annuity. (a) When a disability annuity... have the annuity reinstated. (b) Reinstatement of annuity terminated based on recovery. (1) When a...

  5. 5 CFR 831.673 - Rates of child annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986, is...

  6. 5 CFR 831.673 - Rates of child annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986, is...

  7. 5 CFR 831.673 - Rates of child annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986, is...

  8. 5 CFR 831.673 - Rates of child annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986, is...

  9. 5 CFR 831.673 - Rates of child annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Rates of child annuities. 831.673 Section... (CONTINUED) RETIREMENT Survivor Annuities Children's Annuities § 831.673 Rates of child annuities. (a) (1) The rate of annuity payable to a child survivor whose annuity commenced before February 27, 1986, is...

  10. 75 FR 64642 - Indexed Annuities

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... under the Securities Act of 1933, which defines the terms ``annuity contract'' and ``optional annuity contract'' under the Act. On July 12, 2010, the United States Court of Appeals for the District of Columbia... under the Securities Act of 1933.\\1\\ Rule 151A defines the terms ``annuity contract'' and ``optional...

  11. 32 CFR 48.502 - Effective date of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Effective date of annuity. 48.502 Section 48.502... RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.502 Effective date of annuity. All annuities..., except that no annuity shall accrue or be paid for the month in which entitlement to that annuity...

  12. 5 CFR 1650.14 - Annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Annuities. 1650.14 Section 1650.14... SAVINGS PLAN Post-Employment Withdrawals § 1650.14 Annuities. (a) A participant electing a full post-employment withdrawal can use all or a portion of his or her account balance to purchase a life annuity. The...

  13. 20 CFR 227.2 - Initial supplemental annuity rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Initial supplemental annuity rate. 227.2... COMPUTING SUPPLEMENTAL ANNUITIES § 227.2 Initial supplemental annuity rate. The supplemental annuity rate... supplemental annuity rate is $43 for an employee with 30 or more years of service. ...

  14. 5 CFR 842.504 - Amount of annuity supplement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Amount of annuity supplement. 842.504... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Annuity Supplement § 842.504 Amount of annuity supplement. (a) Subject to paragraph (b) of this section, an annuity supplement is an...

  15. 5 CFR 843.313 - Elections between survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Elections between survivor annuities. 843... Former Spouse Benefits § 843.313 Elections between survivor annuities. (a) A current spouse annuity... current spouse annuity instead of any other payments (except any accrued but unpaid annuity and any unpaid...

  16. 5 CFR 838.303 - Expressly dividing employee annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Expressly dividing employee annuity. 838... Employee Annuities § 838.303 Expressly dividing employee annuity. (a) A court order directed at employee annuity is not a court order acceptable for processing unless it expressly divides the employee annuity as...

  17. 5 CFR 843.409 - Rates of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Rates of annuities. 843.409 Section 843... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.409 Rates of annuities. (a) For each month, the amount of annuity payable to each surviving child under this...

  18. 5 CFR 843.409 - Rates of annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Rates of annuities. 843.409 Section 843... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.409 Rates of annuities. (a) For each month, the amount of annuity payable to each surviving child under this...

  19. 5 CFR 843.409 - Rates of annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Rates of annuities. 843.409 Section 843... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.409 Rates of annuities. (a) For each month, the amount of annuity payable to each surviving child under this...

  20. 5 CFR 843.409 - Rates of annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Rates of annuities. 843.409 Section 843... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.409 Rates of annuities. (a) For each month, the amount of annuity payable to each surviving child under this...

  1. 5 CFR 843.409 - Rates of annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Rates of annuities. 843.409 Section 843... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.409 Rates of annuities. (a) For each month, the amount of annuity payable to each surviving child under this...

  2. 20 CFR 226.14 - Employee regular annuity rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Employee regular annuity rate. 226.14 Section... COMPUTING EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Computing an Employee Annuity § 226.14 Employee regular annuity rate. The regular annuity rate payable to the employee is the total of the employee tier I...

  3. 20 CFR 218.37 - When a supplemental annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a supplemental annuity ends. 218.37... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.37 When a supplemental annuity ends. A supplemental annuity ends when the employee age or disability annuity ends. ...

  4. 5 CFR 841.803 - Waiver of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Waiver of annuity. 841.803 Section 841... annuity. (a) An annuitant may decline to accept all or any part of the amount of his or her annuity by a... change is received in OPM, unless a later date is specified by the annuitant. (d) The amount of annuity...

  5. 22 CFR 19.14 - Waiver of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Waiver of annuity. 19.14 Section 19.14 Foreign... FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.14 Waiver of annuity. An individual entitled to be paid an annuity may, for personal reasons, decline to accept all or any part of the annuity. However, a...

  6. 5 CFR 837.504 - Redetermined annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Redetermined annuity. 837.504 Section 837... (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.504 Redetermined annuity. (a... service, to a redetermined annuity if— (i) The annuitant performed— (A) At least 5 years of actual...

  7. 5 CFR 844.301 - Commencing date of disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Commencing date of disability annuity... Disability Annuity § 844.301 Commencing date of disability annuity. A disability annuity under this part... requirements for title to an annuity. ...

  8. Remainder Gifts Under the Tax Reform Act of 1969: A Post-Final Regulation Outline, With Forms

    ERIC Educational Resources Information Center

    Myers, John Holt

    1973-01-01

    Reviews the Tax Reform Act of 1969 with regard to income, estate, or gift tax deductions available for the gift or bequest of a remainder interest. Compares the various types of deductible charitable remainder gifts. Legal forms are included for pooled income fund trusts and for charitable remainder annuity trust gifts and unitrust gifts. (JT)

  9. 5 CFR 831.645 - Elections between survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Elections between survivor annuities. 831... REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Eligibility § 831.645 Elections between survivor annuities. (a) A current spouse annuity cannot be reinstated under § 831.644 unless— (1) The surviving...

  10. 5 CFR 831.2209 - Redetermined annuity after reemployment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Redetermined annuity after reemployment... SERVICE REGULATIONS (CONTINUED) RETIREMENT Alternative Forms of Annuities § 831.2209 Redetermined annuity... retirement was reduced by annuity payments that were not reimbursed by the employing agency under section...

  11. 32 CFR 48.503 - Claims for annuity payments.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Claims for annuity payments. 48.503 Section 48... CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.503 Claims for annuity payments. Upon... 768. Application for Annuity Under Retired Serviceman's Family Protection Plan) for making application...

  12. 5 CFR 831.641 - Division of a survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Division of a survivor annuity. 831.641... REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Eligibility § 831.641 Division of a survivor annuity. (a... annuities (not including any benefits based on an election of an insurable interest annuity) payable based...

  13. 20 CFR 226.35 - Deductions from regular annuity rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Deductions from regular annuity rate. 226.35... COMPUTING EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Computing a Spouse or Divorced Spouse Annuity § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and divorced...

  14. 20 CFR 226.34 - Divorced spouse regular annuity rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Divorced spouse regular annuity rate. 226.34... COMPUTING EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Computing a Spouse or Divorced Spouse Annuity § 226.34 Divorced spouse regular annuity rate. The regular annuity rate of a divorced spouse is equal to...

  15. 5 CFR 831.701 - Effective dates of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Effective dates of annuities. 831.701... REGULATIONS (CONTINUED) RETIREMENT Computation of Annuities § 831.701 Effective dates of annuities. (a) Except as provided in paragraphs (b) and (c) of this section, an annuity of an employee or Member commences...

  16. 20 CFR 218.10 - When a supplemental annuity begins.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a supplemental annuity begins. 218.10... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.10 When a supplemental annuity begins. An employee supplemental annuity begins on the latest of— (a) The beginning date of the employee age or...

  17. 32 CFR 48.202 - Limitation on number of annuities.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Limitation on number of annuities. 48.202... on number of annuities. When a member desires to provide both the annuity provided by Option 1 and... each annuity, and the amount of each annuity shall be determined separately. A member may not elect the...

  18. 20 CFR 228.20 - Reduction for an employee annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reduction for an employee annuity. 228.20... COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.20 Reduction for an employee annuity. (a) General. If an individual is entitled to an annuity as a survivor, and is also entitled to an employee...

  19. 20 CFR 234.32 - Spouse or divorced spouse annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Spouse or divorced spouse annuities. 234.32... LUMP-SUM PAYMENTS Annuities Due but Unpaid at Death § 234.32 Spouse or divorced spouse annuities. A spouse annuity or divorced spouse annuity which is unpaid at the death of the spouse or divorced spouse...

  20. 20 CFR 218.14 - When a child annuity begins.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest date...

  1. 20 CFR 218.41 - When a child annuity ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the child...

  2. 20 CFR 218.14 - When a child annuity begins.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest date...

  3. 20 CFR 218.41 - When a child annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the child...

  4. 20 CFR 218.14 - When a child annuity begins.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest date...

  5. 20 CFR 218.14 - When a child annuity begins.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true When a child annuity begins. 218.14 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.14 When a child annuity begins. (a) A child annuity begins on the later of either the date chosen by the applicant or the earliest date...

  6. 20 CFR 218.41 - When a child annuity ends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the child...

  7. 20 CFR 218.41 - When a child annuity ends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When a child annuity ends. 218.41 Section 218... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.41 When a child annuity ends. A child annuity ends with the earliest of— (a) The last day of the month before the month in which the child...

  8. 20 CFR 218.11 - When a spouse annuity begins.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a spouse annuity begins. 218.11 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.11 When a spouse annuity begins. (a) A spouse annuity begins on the later of either the date chosen by the applicant or the earliest date...

  9. 20 CFR 218.38 - When a spouse annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a spouse annuity ends. 218.38 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.38 When a spouse annuity ends. (a) General rules. A spouse annuity ends with the earliest of— (1) The last day of the month before the month in...

  10. 20 CFR 243.6 - Waiver of annuity payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Waiver of annuity payments. 243.6 Section 243... TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.6 Waiver of annuity payments. (a) Any individual who has been awarded an annuity under the Railroad Retirement Act shall have the right to waive such annuity in...

  11. 29 CFR 4044.71 - Valuation of annuity benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Valuation of annuity benefits. 4044.71 Section 4044.71... Valuation of annuity benefits. The value of a benefit which is to be paid as an annuity is the cost of purchasing the annuity on the date of distribution from an insurer under the qualifying bid. ...

  12. 5 CFR 847.907 - How is the monthly annuity rate used to compute the present value of the deferred annuity without...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... compute the present value of the deferred annuity without credit for NAFI service determined? 847.907... the present value of the deferred annuity without credit for NAFI service determined? (a) The monthly annuity rate used to compute the present value of the deferred annuity under § 847.906 of this subpart for...

  13. 20 CFR 226.33 - Spouse regular annuity rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Spouse regular annuity rate. 226.33 Section... COMPUTING EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Computing a Spouse or Divorced Spouse Annuity § 226.33 Spouse regular annuity rate. The final tier I and tier II rates, from §§ 226.30 and 226.32, are...

  14. 5 CFR 831.631 - Post-retirement election of fully reduced annuity or partially reduced annuity to provide a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., within 1 year after a post-retirement marriage, a fully reduced annuity or a partially reduced annuity to... partially reduced annuity at the time of retirement may elect, within 1 year after a postretirement marriage... month beginning 1 year after the date of the post-retirement marriage. (b) Except as provided in...

  15. 20 CFR 218.42 - When a parent annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a parent annuity ends. 218.42 Section... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.42 When a parent annuity ends. (a) Tier I. The tier I benefit of a parent annuity ends with the earliest of the last day of the month before the...

  16. 5 CFR 837.502 - Reinstatement of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reinstatement of annuity. 837.502 Section... (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.502 Reinstatement of annuity. (a) When appropriate. (1) When an annuity was terminated because of reemployment under the provisions...

  17. 5 CFR 838.625 - Types of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Types of annuity. 838.625 Section 838.625... ORDERS AFFECTING RETIREMENT BENEFITS Terminology Used in Court Orders Affecting Employee Annuities or Refunds of Employee Contributions Computation of Benefits § 838.625 Types of annuity. (a) Terms that are...

  18. 5 CFR 847.703 - Reductions in annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reductions in annuity. 847.703 Section... INSTRUMENTALITIES Computation of Benefits Under the Retroactive Provisions § 847.703 Reductions in annuity. The CSRS or FERS basic annuity of an employee or survivor who has elected retirement coverage under subpart D...

  19. 5 CFR 880.204 - Restoration of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Restoration of annuity. 880.204 Section... Restoration of annuity. (a) If the missing annuitant's whereabouts are determined, and he or she is alive and— (1) Competent, OPM will resume payments to the annuitant and pay retroactive annuity for the period...

  20. 5 CFR 838.612 - Distinguishing between annuities and contributions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Distinguishing between annuities and... Orders Affecting Employee Annuities or Refunds of Employee Contributions Identification of Benefits § 838.612 Distinguishing between annuities and contributions. (a) A court order using “annuities,” “pensions...

  1. 12 CFR 330.8 - Annuity contract accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Annuity contract accounts. 330.8 Section 330.8... DEPOSIT INSURANCE COVERAGE § 330.8 Annuity contract accounts. (a) Funds held by an insurance company or other corporation in a deposit account for the sole purpose of funding life insurance or annuity...

  2. 5 CFR 838.711 - Maximum former spouse survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Maximum former spouse survivor annuity... Orders Awarding Former Spouse Survivor Annuities Limitations on Survivor Annuities § 838.711 Maximum former spouse survivor annuity. (a) Under CSRS, payments under a court order may not exceed the amount...

  3. 5 CFR 842.705 - Alternative forms of annuities available.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Alternative forms of annuities available... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Alternative Forms of Annuities § 842.705 Alternative forms of annuities available. (a) An employee or Member who is eligible to...

  4. 22 CFR 19.10-1 - Full annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Full annuity. 19.10-1 Section 19.10-1 Foreign... FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.10-1 Full annuity. If a participant retires and does not provide a survivor annuity to a spouse, former spouse or designated beneficiary, the participant...

  5. 5 CFR 842.613 - Division of a survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Division of a survivor annuity. 842.613... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Survivor Elections § 842.613 Division of a survivor annuity. (a) The maximum combined total of all current and former spouse annuities...

  6. 20 CFR 218.15 - When a parent annuity begins.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a parent annuity begins. 218.15 Section 218.15 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.15 When a parent annuity begins. A parent...

  7. 20 CFR 226.52 - Total annuity subject to maximum.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Total annuity subject to maximum. 226.52... COMPUTING EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Railroad Retirement Family Maximum § 226.52 Total annuity subject to maximum. The total annuity amount which is compared to the maximum monthly amount to...

  8. 5 CFR 837.202 - Annuities that terminate on reemployment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuities that terminate on reemployment... Annuities that terminate on reemployment. (a) FERS annuitants. (1) The annuity of a FERS annuitant who is a... terminates on reemployment. (2) The annuity of a FERS annuitant who is a former military reserve technician...

  9. 20 CFR 218.35 - When an employee age annuity ends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true When an employee age annuity ends. 218.35... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.35 When an employee age annuity ends. An employee annuity based on age ends with the last day of the month before the month in which the employee...

  10. 20 CFR 218.35 - When an employee age annuity ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false When an employee age annuity ends. 218.35... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.35 When an employee age annuity ends. An employee annuity based on age ends with the last day of the month before the month in which the employee...

  11. 20 CFR 218.35 - When an employee age annuity ends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true When an employee age annuity ends. 218.35... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.35 When an employee age annuity ends. An employee annuity based on age ends with the last day of the month before the month in which the employee...

  12. 20 CFR 218.35 - When an employee age annuity ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false When an employee age annuity ends. 218.35... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.35 When an employee age annuity ends. An employee annuity based on age ends with the last day of the month before the month in which the employee...

  13. 20 CFR 218.35 - When an employee age annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When an employee age annuity ends. 218.35... ANNUITY BEGINNING AND ENDING DATES When an Annuity Ends § 218.35 When an employee age annuity ends. An employee annuity based on age ends with the last day of the month before the month in which the employee...

  14. 20 CFR 218.9 - When an employee annuity begins.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When an employee annuity begins. 218.9... ANNUITY BEGINNING AND ENDING DATES When an Annuity Begins § 218.9 When an employee annuity begins. (a) Full-age annuity—employee has completed 10 years but less than 30 years of service. An employee full...

  15. 28 CFR 50.24 - Annuity broker minimum qualifications.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Annuity broker minimum qualifications. 50....24 Annuity broker minimum qualifications. (a) Minimum standards. The Civil Division, United States Department of Justice, shall establish a list of annuity brokers who meet minimum qualifications for...

  16. Men, Women, and Life Annuities

    ERIC Educational Resources Information Center

    King, Francis P.

    1976-01-01

    A senior research officer of Teacher Insurance and Annuity Association (TIAA) and College Retirement Equities Fund (CREF) discusses the issue of different life annuity benefits to men and women concluding that age and sex are two objective and statistically reliable factors used in determining life expectancy and thus the expected duration of…

  17. 5 CFR 837.701 - Offset from supplemental annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Offset from supplemental annuity. 837.701... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS CSRS Offset § 837.701 Offset from supplemental annuity. (a) OPM will reduce the supplemental annuity of an individual who has performed CSRS-Offset service, if...

  18. 5 CFR 847.704 - Maximum survivor annuity election.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Maximum survivor annuity election. 847... survivor annuity election. The amount of the employee's benefit after reduction for any deficiency under... 8339 (j) or (k) to title 5, United States Code; (b) For FERS, the employee annuity (for survivor...

  19. 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 United...

  20. 29 CFR 4041.27 - Notice of annuity information.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Notice of annuity information. 4041.27 Section 4041.27... TERMINATION OF SINGLE-EMPLOYER PLANS Standard Termination Process § 4041.27 Notice of annuity information. (a... irrevocable commitments (annuity contracts); (2) Change in identity of insurers. A statement that if the plan...

  1. 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 United...

  2. 20 CFR 216.31 - Who is eligible for an age annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Who is eligible for an age annuity. 216.31... ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.31 Who is eligible for an age annuity. The Railroad Retirement Act provides annuities based on the employee's age for employees who have been credited with at...

  3. 20 CFR 216.31 - Who is eligible for an age annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Who is eligible for an age annuity. 216.31... ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.31 Who is eligible for an age annuity. The Railroad Retirement Act provides annuities based on the employee's age for employees who have been credited with at...

  4. 20 CFR 216.31 - Who is eligible for an age annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Who is eligible for an age annuity. 216.31... ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.31 Who is eligible for an age annuity. The Railroad Retirement Act provides annuities based on the employee's age for employees who have been credited with at...

  5. 20 CFR 216.31 - Who is eligible for an age annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Who is eligible for an age annuity. 216.31... ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.31 Who is eligible for an age annuity. The Railroad Retirement Act provides annuities based on the employee's age for employees who have been credited with at...

  6. 20 CFR 216.31 - Who is eligible for an age annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Who is eligible for an age annuity. 216.31... ELIGIBILITY FOR AN ANNUITY Employee Annuity § 216.31 Who is eligible for an age annuity. The Railroad Retirement Act provides annuities based on the employee's age for employees who have been credited with at...

  7. 20 CFR 216.81 - Who is eligible for a parent's annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Who is eligible for a parent's annuity. 216... RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Parent's Annuity § 216.81 Who is eligible for a parent's annuity... an annuity as described by subpart G or H of this part, a parent of the deceased employee is eligible...

  8. 5 CFR 831.614 - Election of a self-only annuity or partially reduced annuity by married employees and Members.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.614 Election of a self-only annuity or partially reduced...

  9. 5 CFR 842.614 - Computation of partial annuity reduction.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Computation of partial annuity reduction... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Survivor Elections § 842.614 Computation of partial annuity reduction. If a court order or the death of a current or former...

  10. 5 CFR 837.403 - Termination of annuity during reemployment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Termination of annuity during... Termination of annuity during reemployment. (a) Agency action. When a reemployed disability annuitant is found recovered from disability or restored to earning capacity by OPM, OPM shall terminate the annuity as of the...

  11. 5 CFR 831.2204 - Alternative forms of annuities available.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Alternative forms of annuities available... SERVICE REGULATIONS (CONTINUED) RETIREMENT Alternative Forms of Annuities § 831.2204 Alternative forms of annuities available. (a) An employee or Member who is eligible to make an election under § 831.2203 may...

  12. 32 CFR 48.506 - Recovery of erroneous annuity payments.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Recovery of erroneous annuity payments. 48.506..., MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.506 Recovery of erroneous annuity payments. (a) The Secretary of the Department concerned is empowered to use any means provided by...

  13. 5 CFR 841.803 - Waiver of annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... annuity which has a waiver in effect will not be increased by cost-of-living adjustments (COLA) authorized under 5 U.S.C. 8462. Upon cancellation of a waiver, the rate of annuity will be increased by any COLA...

  14. 5 CFR 841.803 - Waiver of annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... annuity which has a waiver in effect will not be increased by cost-of-living adjustments (COLA) authorized under 5 U.S.C. 8462. Upon cancellation of a waiver, the rate of annuity will be increased by any COLA...

  15. 5 CFR 841.803 - Waiver of annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... annuity which has a waiver in effect will not be increased by cost-of-living adjustments (COLA) authorized under 5 U.S.C. 8462. Upon cancellation of a waiver, the rate of annuity will be increased by any COLA...

  16. 5 CFR 841.803 - Waiver of annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... annuity which has a waiver in effect will not be increased by cost-of-living adjustments (COLA) authorized under 5 U.S.C. 8462. Upon cancellation of a waiver, the rate of annuity will be increased by any COLA...

  17. 77 FR 5443 - Longevity Annuity Contracts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-03

    ... approximate life expectancy of an employee at retirement, and was recommended in a number of the comments... employee would be less expensive if it provided for a life annuity payable to a designated beneficiary upon.... After paying a lower premium for such a life annuity, the employee would be able to retain a larger...

  18. 29 CFR 4022.6 - Annuity payable for total disability.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Annuity payable for total disability. 4022.6 Section 4022.6... § 4022.6 Annuity payable for total disability. (a) Except as provided in paragraph (b) of this section, an annuity which is payable (or would be payable after a waiting period described in the plan...

  19. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

  20. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

  1. 26 CFR 301.6111-2 - Confidential corporate tax shelters.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

  2. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

  3. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

  4. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

  5. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

  6. 5 CFR 843.504 - Rate of annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Rate of annuity. 843.504 Section 843.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Insurable Interest Annuities § 843.504 Rate...

  7. 5 CFR 843.504 - Rate of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Rate of annuity. 843.504 Section 843.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Insurable Interest Annuities § 843.504 Rate...

  8. 5 CFR 843.504 - Rate of annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Rate of annuity. 843.504 Section 843.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Insurable Interest Annuities § 843.504 Rate...

  9. 5 CFR 843.504 - Rate of annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Rate of annuity. 843.504 Section 843.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Insurable Interest Annuities § 843.504 Rate...

  10. 5 CFR 843.504 - Rate of annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Rate of annuity. 843.504 Section 843.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Insurable Interest Annuities § 843.504 Rate...

  11. Survey of animal shelter managers regarding shelter veterinary medical services.

    PubMed

    Laderman-Jones, B E; Hurley, K F; Kass, P H

    2016-04-01

    Veterinary services are increasingly used in animal shelters, and shelter medicine is an emerging veterinary specialty. However, little is known about working relationships between animal shelters and veterinarians. The aims of this survey were to characterize working relationships that shelter personnel have and want with veterinarians, identify opinions that shelter managers have regarding the veterinarians they work with, and determine areas for relationship growth between veterinarians and shelter managers. An electronic survey was distributed to 1373 managers of North American animal shelters; 536 (39.0%) responded. Almost all shelters had some veterinary relationship, and most had regular relationships with veterinarians. The proportion of shelters that used local clinics (73.9%) was significantly higher than the proportion that retained on-site paid veterinarians (48.5%). The proportion of respondents who did not have but wanted a paid on-site veterinarian (42%) was significantly higher than the proportion of respondents who did not use local clinics but wanted to (7.9%). These data suggest shelter managers valued veterinary relationships, and wished to expand on-site veterinary services. Almost all shelters in this study provided some veterinary care, and all respondents identified at least one common infectious disease, which, for most, had a substantial negative impact on shelter successes. Respondents indicated that the most important roles and greatest expertise of veterinarians were related to surgery, diagnosis and treatment of individual animals. Education of both veterinarians and shelter managers may help ensure that shelters benefit from the full range of services veterinarians can provide, including expertise in disease prevention and animal behavior. Copyright © 2016 Elsevier Ltd. All rights reserved.

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

    ERIC Educational Resources Information Center

    Schnee, Edward J.; And Others

    1983-01-01

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

  13. 31 CFR 29.342 - Computed annuity exceeds the statutory maximum.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Computed annuity exceeds the... of the Amount of Federal Benefit Payments § 29.342 Computed annuity exceeds the statutory maximum. (a) In cases in which the total computed annuity exceeds the statutory maximum: (1) Federal Benefit...

  14. 5 CFR 842.403 - Compution of basic annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... annuity of an employee or Member is 1 percent of average pay multiplied by total service. (b) The annuity of an employee is 1.1 percent of average pay multiplied by total service, provided the individual— (1...

  15. 5 CFR 842.403 - Compution of basic annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... annuity of an employee or Member is 1 percent of average pay multiplied by total service. (b) The annuity of an employee is 1.1 percent of average pay multiplied by total service, provided the individual— (1...

  16. SURVEYS OF FALLOUT SHELTER--A COMPARISON BETWEEN AERIAL PHOTOGRAPHIC AND DOCUMENTARY METHODS

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Kleinecke, D.C.

    1960-02-01

    In 1959 a large part of Contra Costa County, California, was surveyed for fallout shelter areas. This survey was based on an examination of the tax assessor's records of existing buildings. A portion of this area was also surveyed independently by a method based on aerial photography. A statistical comparison of the results of these two surveys indicates that the aerial photographic method was more efficient than the documentary method in locating potential shelter space in buildings of heavy construction. This result, however, is probably not operationally significant. There is reason to believe that a combination of these two surveymore » methods could be devised which would be operationally preferable to either method. (auth)« less

  17. Who foregoes survivor protection in employer-sponsored pension annuities?

    PubMed

    Johnson, Richard W; Uccello, Cori E; Goldwyn, Joshua H

    2005-02-01

    Retirees in traditional pension plans must generally choose between single life annuities, which provide regular payments until death, and joint and survivor annuities, which pay less each month but continue to make payments to the spouse after the death of the retired worker. This article examines the payout decision and measures the share of married retirees with pension annuities who forego survivor protection. The analysis consists of a probit model of the pension payout decision, based on data from the 1992-2000 waves of the Health and Retirement Study. More than one quarter (28%) of married men and two thirds of married women receiving employer-sponsored retirement annuities declined survivor protection. Men with small pensions and limited household wealth, men in better health than their spouses, and men whose spouses have pension coverage from their own employers are more likely than other men to reject survivor protection. Most workers appear to make payout decisions by rationally balancing the costs and benefits of each type of annuity, suggesting that existing measures to encourage joint and survivor annuities are adequate. However, the growth in 401(k) plans, which are generally not covered by existing laws protecting spousal pension rights, may leave widows vulnerable.

  18. 29 CFR 4044.72 - Form of annuity to be valued.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Form of annuity to be valued. 4044.72 Section 4044.72 Labor... annuity to be valued. (a) When both the participant and beneficiary are alive on the date of distribution, the form of annuity to be valued is— (1) For a participant or beneficiary already receiving a monthly...

  19. 5 CFR 831.407 - Purchase of additional annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Purchase of additional annuity. 831.407 Section 831.407 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Voluntary Contributions § 831.407 Purchase of additional annuity. (a) At...

  20. 5 CFR 831.1211 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Reinstatement of disability annuity. 831.1211 Section 831.1211 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a...

  1. 5 CFR 831.1005 - Offset from nondisability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Offset from nondisability annuity. 831.1005 Section 831.1005 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1005 Offset from nondisability annuity. (a) OPM will...

  2. 5 CFR 831.1005 - Offset from nondisability annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Offset from nondisability annuity. 831.1005 Section 831.1005 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1005 Offset from nondisability annuity. (a) OPM will...

  3. 5 CFR 831.1211 - Reinstatement of disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reinstatement of disability annuity. 831... REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1211 Reinstatement of disability annuity. (a... has worsened since the finding of recovery and that the original disability on which retirement was...

  4. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Face-amount certificates-nontransferable annuity... Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined in section 2(a)(15...

  5. 5 CFR 844.302 - Computation of disability annuity before age 62.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Computation of disability annuity before age 62. 844.302 Section 844.302 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED... Computation of Disability Annuity § 844.302 Computation of disability annuity before age 62. (a) For the...

  6. 5 CFR 844.302 - Computation of disability annuity before age 62.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Computation of disability annuity before age 62. 844.302 Section 844.302 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED... Computation of Disability Annuity § 844.302 Computation of disability annuity before age 62. (a) For the...

  7. 5 CFR 844.302 - Computation of disability annuity before age 62.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Computation of disability annuity before age 62. 844.302 Section 844.302 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED... Computation of Disability Annuity § 844.302 Computation of disability annuity before age 62. (a) For the...

  8. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined in...

  9. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined in...

  10. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined in...

  11. 26 CFR 1.401-9 - Face-amount certificates-nontransferable annuity contracts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Face-amount certificates-nontransferable annuity.... § 1.401-9 Face-amount certificates—nontransferable annuity contracts. (a) Face-amount certificates treated as annuity contracts. Section 401(g) provides that a face-amount certificate (as defined in...

  12. 5 CFR 843.304 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND... annuities. (a) A current or former spouse annuity under this subpart commences on the day after the death of... 55 or dies. (c) A current spouse annuity under this subpart terminated for reasons other than death...

  13. 5 CFR 843.304 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND... annuities. (a) A current or former spouse annuity under this subpart commences on the day after the death of... 55 or dies. (c) A current spouse annuity under this subpart terminated for reasons other than death...

  14. 5 CFR 843.304 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND... annuities. (a) A current or former spouse annuity under this subpart commences on the day after the death of... 55 or dies. (c) A current spouse annuity under this subpart terminated for reasons other than death...

  15. 5 CFR 843.304 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND... annuities. (a) A current or former spouse annuity under this subpart commences on the day after the death of... 55 or dies. (c) A current spouse annuity under this subpart terminated for reasons other than death...

  16. 5 CFR 843.304 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND... annuities. (a) A current or former spouse annuity under this subpart commences on the day after the death of... 55 or dies. (c) A current spouse annuity under this subpart terminated for reasons other than death...

  17. 20 CFR 225.23 - Combined Earnings PIA used in survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 215 of the Social Security Act as in effect on December 31, 1974. It is computed using the... RAILROAD RETIREMENT ACT PRIMARY INSURANCE AMOUNT DETERMINATIONS PIA's Used in Computing Survivor Annuities... annuities. The Combined Earnings PIA used in survivor annuities may be used in computing the tier II...

  18. 20 CFR 228.50 - Tier II annuity component widow(er), child, or parent.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... annuity component widow(er), child, or parent. (a) General. The tier II annuity component is an additional amount payable to a widow(er), disabled widow(er), child, or parent, but not to a surviving divorced... annuity component, the parent tier II annuity component is zero. (3) Child. The amount of each child's...

  19. 20 CFR 228.50 - Tier II annuity component widow(er), child, or parent.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... annuity component widow(er), child, or parent. (a) General. The tier II annuity component is an additional amount payable to a widow(er), disabled widow(er), child, or parent, but not to a surviving divorced... annuity component, the parent tier II annuity component is zero. (3) Child. The amount of each child's...

  20. 20 CFR 228.50 - Tier II annuity component widow(er), child, or parent.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... annuity component widow(er), child, or parent. (a) General. The tier II annuity component is an additional amount payable to a widow(er), disabled widow(er), child, or parent, but not to a surviving divorced... annuity component, the parent tier II annuity component is zero. (3) Child. The amount of each child's...

  1. 20 CFR 228.50 - Tier II annuity component widow(er), child, or parent.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... annuity component widow(er), child, or parent. (a) General. The tier II annuity component is an additional amount payable to a widow(er), disabled widow(er), child, or parent, but not to a surviving divorced... annuity component, the parent tier II annuity component is zero. (3) Child. The amount of each child's...

  2. 20 CFR 216.32 - Who is eligible for a disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... The Railroad Retirement Act provides two types of disability annuities for employees who have been... part 220 of this chapter, is eligible for a disability annuity if he or she: (1) Has not attained... part 220 of this chapter, is eligible for a disability annuity if he or she: (1) Is under retirement...

  3. 5 CFR 842.407 - Proration of annuity for part-time service.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Proration of annuity for part-time... Proration of annuity for part-time service. The annuity of an employee whose service includes part-time... pay for full-time service. This amount is then multiplied by the proration factor. The result is the...

  4. 20 CFR 218.43 - When a surviving divorced spouse annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... upon age). (c) Entitlement based on “child in care.” When the surviving divorced spouse annuity is... years. In that case, the surviving divorced spouse annuity based on having a child in care is changed to..., the surviving divorced spouse annuity based on “child in care” ends with the earliest of— (1) The last...

  5. 5 CFR 831.613 - Election of insurable interest annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... 831.613 Section 831.613 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.613 Election of insurable interest annuity. (a) At the time of retirement, an employee or Member in...

  6. 76 FR 34108 - Submission for Review: Alternative Annuity Election (RI 20-80)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-10

    ... OFFICE OF PERSONNEL MANAGEMENT Submission for Review: Alternative Annuity Election (RI 20-80..., Alternative Annuity Election. As required by the Paperwork Reduction Act of 1995, (Pub. L. 104-13, 44 U.S.C... who are eligible to elect whether to receive a reduced annuity and a lump-sum payment equal to their...

  7. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

  8. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

  9. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

  10. 26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Special rule for charitable lead annuity trusts... 1986 § 26.2642-3 Special rule for charitable lead annuity trusts. (a) In general. In determining the applicable fraction with respect to a charitable lead annuity trust— (1) The numerator is the adjusted...

  11. 22 CFR 19.10 - Types of annuities to members.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Types of annuities to members. 19.10 Section 19.10 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.10 Types of annuities to members. ...

  12. 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 supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private railroad...

  13. 77 FR 33008 - Submission for Review: Reinstatement of Disability Annuity Previously Terminated Because of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-04

    ... OFFICE OF PERSONNEL MANAGEMENT Submission for Review: Reinstatement of Disability Annuity... on a revised information collection request (ICR) 3206-0138, Reinstatement of Disability Annuity... Operations, Retirement Services, Office of Personnel Management. Title: Reinstatement of Disability Annuity...

  14. 5 CFR 841.703 - Increases on basic annuities and survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... annuities are the greater of— (1) One dollar per month; or (2)(i) If the percentage change is less than 2 percent, the percentage change; (ii) If the percentage change is at least 2 percent and not greater than 3 percent, 2 percent; and (iii) If the percentage change exceeds 3 percent, 1 percentage point less than the...

  15. 5 CFR 841.703 - Increases on basic annuities and survivor annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... annuities are the greater of— (1) One dollar per month; or (2)(i) If the percentage change is less than 2 percent, the percentage change; (ii) If the percentage change is at least 2 percent and not greater than 3 percent, 2 percent; and (iii) If the percentage change exceeds 3 percent, 1 percentage point less than the...

  16. An Introduction to Annuity, Life Income, and Bequest Programs.

    ERIC Educational Resources Information Center

    Dunseth, William B.

    Deferred giving in higher education is the practice of making a gift to an institution during one's lifetime while continuing to receive income from that donated asset. The history of the practice and the reasons for its value to donors and institutions are outlined. Options for annuity and life income plans are discussed: gift annuity, deferred…

  17. 20 CFR 218.38 - When a spouse annuity ends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... spouse's marriage to the empoyee is ended by absolute divorce, annulment, or other judicial action (the... month shown in paragraphs (b) and (d) of this section. (b) Annuity entitlement based on “child in care.” A spouse annuity based on having a “child in care” ends as shown in this paragraph if he or she is...

  18. 20 CFR 218.38 - When a spouse annuity ends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... spouse's marriage to the empoyee is ended by absolute divorce, annulment, or other judicial action (the... month shown in paragraphs (b) and (d) of this section. (b) Annuity entitlement based on “child in care.” A spouse annuity based on having a “child in care” ends as shown in this paragraph if he or she is...

  19. 20 CFR 218.38 - When a spouse annuity ends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... spouse's marriage to the empoyee is ended by absolute divorce, annulment, or other judicial action (the... month shown in paragraphs (b) and (d) of this section. (b) Annuity entitlement based on “child in care.” A spouse annuity based on having a “child in care” ends as shown in this paragraph if he or she is...

  20. 20 CFR 218.38 - When a spouse annuity ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... spouse's marriage to the empoyee is ended by absolute divorce, annulment, or other judicial action (the... month shown in paragraphs (b) and (d) of this section. (b) Annuity entitlement based on “child in care.” A spouse annuity based on having a “child in care” ends as shown in this paragraph if he or she is...

  1. 77 FR 69658 - Agency Information Collection Activities: Revision of a Currently Approved Collection: Annuity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-20

    ... a Currently Approved Collection: Annuity Broker Qualification Declaration Form ACTION: 30-Day Notice... Collection: Revision of a currently approved collection. (2) Title of the Form/Collection: Annuity Broker... submitted annually to determine whether a broker meets the qualifications to be listed as an annuity broker...

  2. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual retirement...

  3. 26 CFR 1.415(b)-2 - Multiple annuity starting dates. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Multiple annuity starting dates. [Reserved] 1.415(b)-2 Section 1.415(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Multiple annuity starting dates. [Reserved] ...

  4. Teaching Annuities to Mathematics Majors.

    ERIC Educational Resources Information Center

    Smart, James R.

    1980-01-01

    This article contains a sequence of topics from the mathematics of annuities presented in a way that can be used as a brief unit on business applications at the level of intermediate or college algebra. (Author/MK)

  5. 77 FR 56860 - Agency Information Collection Activities; Extension of a Currently Approved Collection: Annuity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-14

    ... of a Currently Approved Collection: Annuity Broker Declaration Form ACTION: 60-Day notice of... Collection: Revision of a currently approved collection. (2) Title of the Form/Collection: Annuity Broker... annuity broker pursuant to Section 111015(b) of Public Law 107-273. (5) An estimate of the total number of...

  6. 5 CFR 831.1208 - Termination of disability annuity because of recovery.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of recovery. 831.1208 Section 831.1208 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1208 Termination of disability annuity because of recovery. (a) Each annuitant receiving disability annuity from the Fund shall...

  7. 20 CFR 218.26 - Work started after annuity beginning date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rights to return to work for a railroad employee before starting any new work. (2) Age annuity. An... employee, spouse or divorced spouse gives up all rights to return to work for a railroad employer before... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Work started after annuity beginning date...

  8. 5 CFR 847.903 - How is the monthly reduction to the retirement annuity computed?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... reduction to the retirement annuity computed? (a) The reduction equals: (1) The difference in the present value of the immediate annuity with credit for NAFI service and the deferred annuity without credit for NAFI service, divided by (2) The present value factor for the retiree's attained age (in full years) at...

  9. 5 CFR 841.706 - Increases on combined CSRS/FERS annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Adjustments § 841.706 Increases on combined CSRS/FERS annuities. (a) COLA's on combined CSRS/FERS annuities... amount of COLA's under § 841.703(a). (b) The initial monthly rate is computed by— (1) Applying CSRS rules... retiree is due a full dollar increase on the FERS component with the next COLA. An employee with less than...

  10. 5 CFR 841.706 - Increases on combined CSRS/FERS annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Adjustments § 841.706 Increases on combined CSRS/FERS annuities. (a) COLA's on combined CSRS/FERS annuities... amount of COLA's under § 841.703(a). (b) The initial monthly rate is computed by— (1) Applying CSRS rules... retiree is due a full dollar increase on the FERS component with the next COLA. An employee with less than...

  11. 5 CFR 841.706 - Increases on combined CSRS/FERS annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Adjustments § 841.706 Increases on combined CSRS/FERS annuities. (a) COLA's on combined CSRS/FERS annuities... amount of COLA's under § 841.703(a). (b) The initial monthly rate is computed by— (1) Applying CSRS rules... retiree is due a full dollar increase on the FERS component with the next COLA. An employee with less than...

  12. 5 CFR 841.706 - Increases on combined CSRS/FERS annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Adjustments § 841.706 Increases on combined CSRS/FERS annuities. (a) COLA's on combined CSRS/FERS annuities... amount of COLA's under § 841.703(a). (b) The initial monthly rate is computed by— (1) Applying CSRS rules... retiree is due a full dollar increase on the FERS component with the next COLA. An employee with less than...

  13. 25 CFR 140.16 - Trade in annuities or gratuities prohibited.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Trade in annuities or gratuities prohibited. 140.16 Section 140.16 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES LICENSED INDIAN TRADERS § 140.16 Trade in annuities or gratuities prohibited. Traders are forbidden to buy, trade for, or have in their possession any annuit...

  14. Inflation's Impact on Faculty Retirement Annuities

    ERIC Educational Resources Information Center

    Dorfman, Nancy S.

    1975-01-01

    The discussion is confined to the Teachers Insurance and Annuity Association (TIAA) and College Retirement Equities Fund (CREF) and how they have remained effective with the rise of inflation. (Author/BP)

  15. Intake Procedures in Colorado Animal Shelters

    PubMed Central

    Fagre, Anna; Olea-Popelka, Francisco; Ruch-Gallie, Rebecca

    2017-01-01

    Simple Summary Many animal shelters receive animals from different regions of the United States; particularly following natural disasters or other mass displacements. After Hurricane Katrina; Colorado experienced a surge of animal intakes from regions of the country possessing higher parasitic burden. Little is known about the extent to which shelters tailor their infectious disease screening procedures and other intake protocols based on animal origin. Using a questionnaire; shelter personnel from across the state of Colorado provided information on shelter characteristics including where they receive animals from; general intake procedures; and perceptions on infectious disease risk. We found that more shelters that take dogs in from out of state screen for heartworm and other parasitic diseases than do shelters that only take animals from within the state. No difference was seen for feline screening procedures. We also found that few shelters use widespread screening protocols and instead screen based on suspicion. Lastly; many vaccination protocols in shelters do not comply with The Association of Shelter Veterinarians Guidelines for Standards of Care in Animal Shelters. This study highlights the importance of tailoring animal intake procedures based on where the animal was transferred from. Abstract The purpose of this study was to describe intake procedures in Colorado animal shelters, compare infectious disease screening protocols in shelters taking in animals from out-of-state to shelters only accepting animals from Colorado, and analyze perceived risk of diseases in Colorado by responding shelter personnel. A questionnaire was designed and administered to shelter personnel across the state of Colorado via the survey tool SurveyMonkey© (http://www.surveymonkey.com) or a mailed hard copy. Information collected concerned general shelter characteristics and intake procedures performed in various circumstances as reported by responding shelter personnel. Only

  16. 5 CFR 843.310 - Annuity based on death of an employee.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity based on death of an employee... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Current and Former Spouse Benefits § 843.310 Annuity based on death of an employee. Except as provided in...

  17. 5 CFR 843.310 - Annuity based on death of an employee.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Annuity based on death of an employee... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Current and Former Spouse Benefits § 843.310 Annuity based on death of an employee. Except as provided in...

  18. 5 CFR 843.310 - Annuity based on death of an employee.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Annuity based on death of an employee... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Current and Former Spouse Benefits § 843.310 Annuity based on death of an employee. Except as provided in...

  19. 5 CFR 841.706 - Increases on combined CSRS/FERS annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... chapter) based on the CSRS service; then (2) Applying FERS rules to FERS service to obtain the annual rate of annuity determined under § 842.403, § 842.405, § 842.406, or § 842.407 of this chapter based on... obtain the annual rate of the self-only annuity (as defined in § 831.603 of this chapter) based on the...

  20. 5 CFR 847.605 - Methodology for determining the present value of annuity with service credit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Retroactive Provisions § 847.605 Methodology for determining the present value of annuity with service credit. (a) OPM will determine the present value of the annuity including service credit for NAFI service..., the present value under paragraph (a) of this section equals the monthly annuity rate including credit...

  1. 76 FR 32997 - Submission for Review: RI 20-120, Request for Change to Unreduced Annuity

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ... Annuity AGENCY: U.S. Office of Personnel Management. ACTION: 60-day notice and request for comments..., Request for Change to Unreduced Annuity. As required by the Paperwork Reduction Act of 1995 (Pub. L. 104... Management. Title: Request for Change to Unreduced Annuity. OMB Number: 3206-0245. Frequency: On occasion...

  2. 20 CFR 225.24 - SS Earnings PIA used in survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Security Earnings PIA (SS Earnings PIA) used in survivor annuities may be used in computing the tier II... the Social Security Act as in effect on December 31, 1974. It is computed using the deceased employee... RETIREMENT ACT PRIMARY INSURANCE AMOUNT DETERMINATIONS PIA's Used in Computing Survivor Annuities and the...

  3. 75 FR 65566 - Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-26

    ... (202) 622-6060; concerning the regulations as applied to church-related entities, Sherri Edelman or....403(b)-7 Taxation of distributions and benefits. * * * * * (b) * * * (1) * * * Thus, to the extent...

  4. 26 CFR 11.401(a)-11 - Qualified joint and survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Corporation stock, (3) five equal annual cash payments, (4) a life annuity, or (5) a combination of options (1...— (1) Qualified joint and survivor annuity. The term “qualified joint and survivor annuity” means an... determination does not result in discrimination in favor of employees who are officers, shareholders, or highly...

  5. 26 CFR 11.401(a)-11 - Qualified joint and survivor annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Corporation stock, (3) five equal annual cash payments, (4) a life annuity, or (5) a combination of options (1...— (1) Qualified joint and survivor annuity. The term “qualified joint and survivor annuity” means an... determination does not result in discrimination in favor of employees who are officers, shareholders, or highly...

  6. Who Foregoes Survivor Protection in Employer-Sponsored Pension Annuities? (Brief Article)

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Uccello, Cori E.; Goldwyn, Joshua H.

    2005-01-01

    Purpose: Retirees in traditional pension plans must generally choose between single life annuities, which provide regular payments until death, and joint and survivor annuities, which pay less each month but continue to make payments to the spouse after the death of the retired worker. This article examines the payout decision and measures the…

  7. 5 CFR 844.305 - Redetermination of disability annuity at age 62.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... after the annuitant's 62nd birthday, the rate of annuity payable to a disability annuitant will be the amount of an annuity computed with respect to the annuitant under 5 U.S.C. 8415 (including subsection (g) of that section), including credit for all periods before the annuitant's 62nd birthday during which...

  8. 5 CFR 844.305 - Redetermination of disability annuity at age 62.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... after the annuitant's 62nd birthday, the rate of annuity payable to a disability annuitant will be the amount of an annuity computed with respect to the annuitant under 5 U.S.C. 8415 (including subsection (g) of that section), including credit for all periods before the annuitant's 62nd birthday during which...

  9. 5 CFR 844.305 - Redetermination of disability annuity at age 62.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... after the annuitant's 62nd birthday, the rate of annuity payable to a disability annuitant will be the amount of an annuity computed with respect to the annuitant under 5 U.S.C. 8415 (including subsection (g) of that section), including credit for all periods before the annuitant's 62nd birthday during which...

  10. 5 CFR 844.305 - Redetermination of disability annuity at age 62.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... after the annuitant's 62nd birthday, the rate of annuity payable to a disability annuitant will be the amount of an annuity computed with respect to the annuitant under 5 U.S.C. 8415 (including subsection (g) of that section), including credit for all periods before the annuitant's 62nd birthday during which...

  11. 5 CFR 844.305 - Redetermination of disability annuity at age 62.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... after the annuitant's 62nd birthday, the rate of annuity payable to a disability annuitant will be the amount of an annuity computed with respect to the annuitant under 5 U.S.C. 8415 (including subsection (g) of that section), including credit for all periods before the annuitant's 62nd birthday during which...

  12. 5 CFR 831.703 - Computation of annuities for part-time service.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Computation of annuities for part-time... part-time service. (a) Purpose. The computational method in this section shall be used to determine the annuity for an employee who has part-time service on or after April 7, 1986. (b) Definitions. In this...

  13. 22 CFR 19.11-5 - Commencement, termination and adjustment of annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... day of the month before the survivor's (1) marriage before age 60, or (2) death. If a survivor annuity is terminated because of remarriage, the annuity is restored at the same rate effective on the date... percentage of cost-of-living increases the annuitant was receiving under section 826 of the Act at death. All...

  14. 22 CFR 19.11-5 - Commencement, termination and adjustment of annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... day of the month before the survivor's (1) marriage before age 60, or (2) death. If a survivor annuity is terminated because of remarriage, the annuity is restored at the same rate effective on the date... percentage of cost-of-living increases the annuitant was receiving under section 826 of the Act at death. All...

  15. 26 CFR 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... calculated using the applicable interest rate (and, for periods when required, the applicable mortality table... before the annuity starting date paid to A's children, A may not subsequently change beneficiaries...

  16. 26 CFR 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... calculated using the applicable interest rate (and, for periods when required, the applicable mortality table... before the annuity starting date paid to A's children, A may not subsequently change beneficiaries...

  17. 26 CFR 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... calculated using the applicable interest rate (and, for periods when required, the applicable mortality table... before the annuity starting date paid to A's children, A may not subsequently change beneficiaries...

  18. 26 CFR 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... calculated using the applicable interest rate (and, for periods when required, the applicable mortality table... before the annuity starting date paid to A's children, A may not subsequently change beneficiaries...

  19. 29 CFR 4050.9 - Annuity or elective lump sum-living missing participant.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Annuity or elective lump sum-living missing participant... CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.9 Annuity or elective lump sum—living missing participant. This section applies to a missing participant whose designated benefit was determined under...

  20. 29 CFR 4050.9 - Annuity or elective lump sum-living missing participant.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Annuity or elective lump sum-living missing participant... CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.9 Annuity or elective lump sum—living missing participant. This section applies to a missing participant whose designated benefit was determined under...

  1. 29 CFR 4050.9 - Annuity or elective lump sum-living missing participant.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Annuity or elective lump sum-living missing participant... CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.9 Annuity or elective lump sum—living missing participant. This section applies to a missing participant whose designated benefit was determined under...

  2. 29 CFR 4050.9 - Annuity or elective lump sum-living missing participant.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Annuity or elective lump sum-living missing participant... CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.9 Annuity or elective lump sum—living missing participant. This section applies to a missing participant whose designated benefit was determined under...

  3. Rapid deployment shelter system

    DOEpatents

    Bzorgi, Fariborz M.

    2006-10-10

    A shelter for the protection of for the protection of persons, animals, equipment, materials, property, and similar things of value from potentially damaging environmental conditions is disclosed. Various embodiments include the use of a frame structure and hinged panels which are unfolded to create the walls of the structure. Optionally flexible surfaces may be added to the ends of the shelter to at least partially close the end of the shelter.

  4. 5 CFR 843.311 - Annuity based on death of a separated employee.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... beginning on the day after the death of the separated employee. (ii) The rate of the adjusted annuity equals... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity based on death of a separated... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS...

  5. 5 CFR 843.311 - Annuity based on death of a separated employee.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... beginning on the day after the death of the separated employee. (ii) The rate of the adjusted annuity equals... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Annuity based on death of a separated... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS...

  6. 5 CFR 843.311 - Annuity based on death of a separated employee.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... beginning on the day after the death of the separated employee. (ii) The rate of the adjusted annuity equals... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Annuity based on death of a separated... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS...

  7. 5 CFR 843.311 - Annuity based on death of a separated employee.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... beginning on the day after the death of the separated employee. (ii) The rate of the adjusted annuity equals... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Annuity based on death of a separated... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS...

  8. 5 CFR 843.311 - Annuity based on death of a separated employee.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... beginning on the day after the death of the separated employee. (ii) The rate of the adjusted annuity equals... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Annuity based on death of a separated... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS...

  9. 26 CFR 1.401(a)-11 - Qualified joint and survivor annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... must be at least the actuarial equivalent of the normal form of life annuity or, if greater, of any... 411(e)(2), which is a part of a plan providing for the payment of benefits in any form of a life... paragraph (c)(1) of this section has been made, life annuity benefits will be paid in a form having the...

  10. 5 CFR 831.651 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... the day after death of the employee, Member, or retiree. (b)(1) A current spouse annuity begins to...) For annuities under § 831.683, on the later of the day after date of death of the retiree or the first... States Code, on the later of the day after the date of death of the employee, Member, or retiree or the...

  11. 5 CFR 831.651 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... the day after death of the employee, Member, or retiree. (b)(1) A current spouse annuity begins to...) For annuities under § 831.683, on the later of the day after date of death of the retiree or the first... States Code, on the later of the day after the date of death of the employee, Member, or retiree or the...

  12. 5 CFR 831.651 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the day after death of the employee, Member, or retiree. (b)(1) A current spouse annuity begins to...) For annuities under § 831.683, on the later of the day after date of death of the retiree or the first... States Code, on the later of the day after the date of death of the employee, Member, or retiree or the...

  13. 5 CFR 831.651 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... the day after death of the employee, Member, or retiree. (b)(1) A current spouse annuity begins to...) For annuities under § 831.683, on the later of the day after date of death of the retiree or the first... States Code, on the later of the day after the date of death of the employee, Member, or retiree or the...

  14. 5 CFR 831.651 - Commencing and terminating dates of survivor annuities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... the day after death of the employee, Member, or retiree. (b)(1) A current spouse annuity begins to...) For annuities under § 831.683, on the later of the day after date of death of the retiree or the first... States Code, on the later of the day after the date of death of the employee, Member, or retiree or the...

  15. 26 CFR 1.61-10 - Alimony and separate maintenance payments; annuities; income from life insurance and endowment...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; annuities; income from life insurance and endowment contracts. 1.61-10 Section 1.61-10 Internal Revenue... separate maintenance payments; annuities; income from life insurance and endowment contracts. (a) In general. Alimony and separate maintenance payments, annuities, and income from life insurance and...

  16. 22 CFR 19.11-2 - Regular survivor annuity for a former spouse.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... survivor annuity for a former spouse. (a) Divorce prior to retirement. If a participant or former... first date the principal becomes eligible for an annuity following the divorce) unless a different amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes...

  17. 22 CFR 19.11-2 - Regular survivor annuity for a former spouse.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... survivor annuity for a former spouse. (a) Divorce prior to retirement. If a participant or former... first date the principal becomes eligible for an annuity following the divorce) unless a different amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes...

  18. 22 CFR 19.11-2 - Regular survivor annuity for a former spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... survivor annuity for a former spouse. (a) Divorce prior to retirement. If a participant or former... first date the principal becomes eligible for an annuity following the divorce) unless a different amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes...

  19. 22 CFR 19.11-2 - Regular survivor annuity for a former spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... survivor annuity for a former spouse. (a) Divorce prior to retirement. If a participant or former... first date the principal becomes eligible for an annuity following the divorce) unless a different amount is elected in a spousal agreement filed with PER/ER/RET within 12 months after the divorce becomes...

  20. 30 CFR 57.9360 - Shelter holes.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 1 2014-07-01 2014-07-01 false Shelter holes. 57.9360 Section 57.9360 Mineral....9360 Shelter holes. (a) Shelter holes shall be— (1) Provided at intervals adequate to assure the safety... farthest projection of moving equipment. (b) Shelter holes shall not be used for storage unless a 40-inch...

  1. 30 CFR 57.9360 - Shelter holes.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 1 2011-07-01 2011-07-01 false Shelter holes. 57.9360 Section 57.9360 Mineral....9360 Shelter holes. (a) Shelter holes shall be— (1) Provided at intervals adequate to assure the safety... farthest projection of moving equipment. (b) Shelter holes shall not be used for storage unless a 40-inch...

  2. 30 CFR 57.9360 - Shelter holes.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 1 2012-07-01 2012-07-01 false Shelter holes. 57.9360 Section 57.9360 Mineral....9360 Shelter holes. (a) Shelter holes shall be— (1) Provided at intervals adequate to assure the safety... farthest projection of moving equipment. (b) Shelter holes shall not be used for storage unless a 40-inch...

  3. 30 CFR 57.9360 - Shelter holes.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 1 2013-07-01 2013-07-01 false Shelter holes. 57.9360 Section 57.9360 Mineral....9360 Shelter holes. (a) Shelter holes shall be— (1) Provided at intervals adequate to assure the safety... farthest projection of moving equipment. (b) Shelter holes shall not be used for storage unless a 40-inch...

  4. 30 CFR 57.9360 - Shelter holes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Shelter holes. 57.9360 Section 57.9360 Mineral....9360 Shelter holes. (a) Shelter holes shall be— (1) Provided at intervals adequate to assure the safety... farthest projection of moving equipment. (b) Shelter holes shall not be used for storage unless a 40-inch...

  5. Life expectancy in individuals with type 2 diabetes: implications for annuities.

    PubMed

    Price, Hermione C; Clarke, Philip M; Gray, Alastair M; Holman, Rury R

    2010-01-01

    Insurance companies often offer people with diabetes ''enhanced impaired life annuity'' at preferential rates, in view of their reduced life expectancy. To assess the appropriateness of ''enhanced impaired life annuity'' rates for individuals with type 2 diabetes. Patients. There were 4026 subjects with established type 2 diabetes (but not known cardiovascular or other life-threatening diseases) enrolled into the UK Lipids in Diabetes Study. Measurements. Estimated individual life expectancy using the United Kingdom Prospective Diabetes Study (UKPDS) Outcomes Model. Subjects were a mean (SD) age of 60.7 (8.6) years, had a blood pressure of 141/83 (17/10) mm Hg, total cholesterol level of 4.5 (0.75) mmol/L, HDL cholesterol level of 1.2 (0.29) mmol/L, with median (interquartile range [IQR]) known diabetes duration of 6 (3-11) years, and HbA(1c) of 8.0% (7.2-9.0). Sixty-five percent were male, 91% white, 4% Afro-Caribbean, 5% Indian-Asian, and 15% current smokers. The UKPDS Outcomes Model median (IQR) estimated age at death was 76.6 (73.8-79.5) years compared with 81.6 (79.4-83.2) years, estimated using the UK Government Actuary's Department data for a general population of the same age and gender structure. The median (IQR) difference was 4.3 (2.8-6.1) years, a remaining life expectancy reduction of almost one quarter. The highest value annuity identified, which commences payments immediately for a 60-year-old man with insulin-treated type 2 diabetes investing 100,000, did not reflect this difference, offering 7.4K per year compared with 7.0K per year if not diabetic. The UK Government Actuary's Department data overestimate likely age at death in individuals with type 2 diabetes, and at present, ''enhanced impaired life annuity'' rates do not provide equity for people with type 2 diabetes. Using a diabetes-specific model to estimate life expectancy could provide valuable information to the annuity industry and permit more equitable annuity rates for those with type 2

  6. Redistribution by insurance market regulation: Analyzing a ban on gender-based retirement annuities.

    PubMed

    Finkelstein, Amy; Poterba, James; Rothschild, Casey

    2009-01-01

    We illustrate how equilibrium screening models can be used to evaluate the economic consequences of insurance market regulation. We calibrate and solve a model of the United Kingdom's compulsory annuity market and examine the impact of gender-based pricing restrictions. We find that the endogenous adjustment of annuity contract menus in response to such restrictions can undo up to half of the redistribution from men to women that would occur with exogenous Social Security-like annuity contracts. Our findings indicate the importance of endogenous contract responses and illustrate the feasibility of employing theoretical insurance market equilibrium models for quantitative policy analysis.

  7. 22 CFR 19.11-7 - Annuity payable to surviving child or children.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Annuity payable to surviving child or children... payable to surviving child or children. (a) If a participant who has at least 18 months of civilian..., annuities are payable to a surviving child or children, as defined in § 19.2(e) as follows: (1) When...

  8. 22 CFR 19.11-7 - Annuity payable to surviving child or children.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Annuity payable to surviving child or children... payable to surviving child or children. (a) If a participant who has at least 18 months of civilian..., annuities are payable to a surviving child or children, as defined in § 19.2(e) as follows: (1) When...

  9. 22 CFR 19.11-7 - Annuity payable to surviving child or children.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Annuity payable to surviving child or children... payable to surviving child or children. (a) If a participant who has at least 18 months of civilian..., annuities are payable to a surviving child or children, as defined in § 19.2(e) as follows: (1) When...

  10. 22 CFR 19.11-7 - Annuity payable to surviving child or children.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Annuity payable to surviving child or children... payable to surviving child or children. (a) If a participant who has at least 18 months of civilian..., annuities are payable to a surviving child or children, as defined in § 19.2(e) as follows: (1) When...

  11. 22 CFR 19.11-7 - Annuity payable to surviving child or children.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Annuity payable to surviving child or children... payable to surviving child or children. (a) If a participant who has at least 18 months of civilian..., annuities are payable to a surviving child or children, as defined in § 19.2(e) as follows: (1) When...

  12. 22 CFR 19.10-2 - Reduced annuity with regular survivor annuity to spouse or former spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amount over $3,600 ($14,000-3,600) $10,400: $1,040. Total reduction in participant's full annuity: $1,130... of the base: $90. Plus 10 percent of the amount over $3,600 ($12,600-3,600) $9,000: $900. Total... initial retirement or reversion to retired status following recall service. ...

  13. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

  14. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

  15. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

  16. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-8... that the annuity benefits payable under a variable annuity contract vary with the insurance company's... the definition of a life insurance company) and paragraph (b) of § 1.801-3. (c) Separate accounting...

  17. Redistribution by insurance market regulation: Analyzing a ban on gender-based retirement annuities

    PubMed Central

    Finkelstein, Amy; Poterba, James; Rothschild, Casey

    2009-01-01

    We illustrate how equilibrium screening models can be used to evaluate the economic consequences of insurance market regulation. We calibrate and solve a model of the United Kingdom’s compulsory annuity market and examine the impact of gender-based pricing restrictions. We find that the endogenous adjustment of annuity contract menus in response to such restrictions can undo up to half of the redistribution from men to women that would occur with exogenous Social Security-like annuity contracts. Our findings indicate the importance of endogenous contract responses and illustrate the feasibility of employing theoretical insurance market equilibrium models for quantitative policy analysis. PMID:20046907

  18. 20 CFR 228.50 - Tier II annuity component widow(er), child, or parent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., or parent. 228.50 Section 228.50 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE... annuity component widow(er), child, or parent. (a) General. The tier II annuity component is an additional amount payable to a widow(er), disabled widow(er), child, or parent, but not to a surviving divorced...

  19. Trends in the Selection of TIAA-CREF Life-Annuity Income Options, 1978-1994.

    ERIC Educational Resources Information Center

    King, Francis P.

    1996-01-01

    This issue describes the Teachers Insurance and Annuity Association College Retirement Equities Fund (TIAA-CREF) life-annuity income options and traces the trends in their selection over a 17-year period, 1978-1994. Other income-related choices at or before retirement are also explored. The article emphasizes that participants in defined…

  20. Understanding Annuity and Deferred Compensation Plans.

    ERIC Educational Resources Information Center

    Cifelli, Thomas A.

    1987-01-01

    Summarizes the rules governing Internal Revenue Code (IRC) section 403 (b) annuity plans and IRC section 427 deferred compensation plans. On balance, the burdensome annual form 550 filing requirement of 403 (b) plans seems more than offset by the disadvantages and increased responsibility associated with 427 plans. (MLH)

  1. 5 CFR 831.672 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Annuities § 831.672 Annuity for a child age 18 to 22 during full-time school attendance. (a) General... constitute prima facie evidence of a bona fide intent to return to school. (e) Benefits after age 22. (1) A... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Annuity for a child age 18 to 22 during...

  2. 5 CFR 831.672 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Annuities § 831.672 Annuity for a child age 18 to 22 during full-time school attendance. (a) General... constitute prima facie evidence of a bona fide intent to return to school. (e) Benefits after age 22. (1) A... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Annuity for a child age 18 to 22 during...

  3. 5 CFR 831.672 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Annuities § 831.672 Annuity for a child age 18 to 22 during full-time school attendance. (a) General... constitute prima facie evidence of a bona fide intent to return to school. (e) Benefits after age 22. (1) A... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Annuity for a child age 18 to 22 during...

  4. 5 CFR 831.672 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Annuities § 831.672 Annuity for a child age 18 to 22 during full-time school attendance. (a) General... constitute prima facie evidence of a bona fide intent to return to school. (e) Benefits after age 22. (1) A... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Annuity for a child age 18 to 22 during...

  5. 41 CFR 60-741.47 - Sheltered workshops.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... sheltered workshops may be included within an affirmative action program if the sheltered workshop trains... 41 Public Contracts and Property Management 1 2014-07-01 2014-07-01 false Sheltered workshops. 60... REGARDING INDIVIDUALS WITH DISABILITIES Affirmative Action Program § 60-741.47 Sheltered workshops...

  6. Supplementary Annuity Program Patterns among CUPA Member Institutions.

    ERIC Educational Resources Information Center

    Strickler, Lester B.; Widicus, Wilbur W.

    1981-01-01

    A survey of institutions' policies regarding supplementary annuity programs revealed information about program administration, eligibility, investment instruments, companies, admission patterns and policies, marketing controls, employee counseling, and information dissemination. (MSE)

  7. Adverse Selection in Insurance Markets: Policyholder Evidence from the U.K. Annuity Market

    ERIC Educational Resources Information Center

    Finkelstein, Amy; Poterba, James

    2004-01-01

    We use a unique data set of annuities in the United Kingdom to test for adverse selection. We find systematic relationships between ex post mortality and annuity characteristics, such as the timing of payments and the possibility of payments to the annuitant's estate. These patterns are consistent with the presence of asymmetric information.…

  8. Airmobile Shelter Analysis. Volume 2

    DTIC Science & Technology

    1994-02-01

    effort are: 10 Shelter functions: billets, command and control, administration, maintenance shops, warehousing, medical, kitchens , dining halls...military inventory. The Harvest Eagle family of shelters contains three pole-supported tents - the GP Medium and GP Large tents, and the M-1948 kitchen I...Supported i...brids -PassiveT -Load-Bearing Active Panel Walls Figure 2. Hierarchy of Shelter Categories. vIV]. The M-1948 kitchen has been replaced by

  9. 5 CFR 842.612 - Post-retirement election of a fully reduced annuity or one-half reduced annuity to provide a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... (2) If an election under this section causes the total of all current and former spouse annuities... to the current spouse ends, unless— (1) The retiree elects, within 2 years after a divorce terminates...

  10. Assessing the Congregate Disaster Shelter: Using Shelter Facility Assessment Data for Evaluating Potential Hazards to Occupants During Disasters.

    PubMed

    Cruz, Miguel A; Garcia, Stephanie; Chowdhury, Muhammad A B; Malilay, Josephine; Perea, Nancy; Williams, O Dale

    Disaster shelter assessments are environmental health assessments conducted during disaster situations to evaluate the living environment of shelters for hygiene, sanitation, and safety conditions. We conducted a secondary data analysis of shelter assessment records available (n = 108) on ice storms, floods, and tornado events from 1 state jurisdiction. Descriptive statistics were used to analyze results of environmental health deficiencies found in the facilities. The greater numbers of environmental health deficiencies were associated with sanitation (26%), facility physical issues (19%), and food areas (17%). Most deficiencies were reported following ice storms, tornadoes, and flood events. This report describes the first analysis of environmental health deficiencies found in disaster shelters across a spectrum of disaster events. Although the number of records analyzed for this project was small and results may not be generalizable, this new insight into the living environment in shelter facilities offers the first analysis of deficiencies of the shelter operation and living environment that have great potential to affect the safety and health of shelter occupants.

  11. 20 CFR 220.160 - How work for a railroad employer affects a disability annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How work for a railroad employer affects a disability annuity. 220.160 Section 220.160 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT DETERMINING DISABILITY Disability Annuity Earnings Restrictions § 220.160...

  12. 78 FR 18634 - ING Life Insurance and Annuity Company, et al; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-27

    ... SECURITIES AND EXCHANGE COMMISSION [Release No. IC-30431; File No. 812-14033] ING Life Insurance... (the ``1940 Act'' or ``Act''). APPLICANTS: ING Life Insurance and Annuity Company (``ING Life''), ING USA Annuity and Life Insurance Company (``ING USA''), ReliaStar Life Insurance Company of New York...

  13. 29 CFR 2509.95-1 - Interpretive bulletin relating to the fiduciary standards under ERISA when selecting an annuity...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... purchase annuities. In conducting such a search, a fiduciary must evaluate a number of factors relating to... purchasing an unsafe annuity. In contrast to the above, a fiduciary's decision to purchase more risky, lower... account plan see 29 CFR 2550.404a-4. (b) In General. Generally, when a pension plan purchases an annuity...

  14. 12 CFR 250.411 - Interlocking relationships between member bank and variable annuity insurance company.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... and variable annuity insurance company. 250.411 Section 250.411 Banks and Banking FEDERAL RESERVE... and variable annuity insurance company. (a) The Board has recently been asked to consider whether... insurance company, of which the accumulation fund is a “separate account,” but as to which the insurance...

  15. The Second Student-Run Homeless Shelter

    ERIC Educational Resources Information Center

    Seider, Scott C.

    2012-01-01

    From 1983-2011, the Harvard Square Homeless Shelter (HSHS) in Cambridge, Massachusetts, was the only student-run homeless shelter in the United States. However, college students at Villanova, Temple, Drexel, the University of Pennsylvania, and Swarthmore drew upon the HSHS model to open their own student-run homeless shelter in Philadelphia,…

  16. 12 CFR 250.411 - Interlocking relationships between member bank and variable annuity insurance company.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... and variable annuity insurance company. 250.411 Section 250.411 Banks and Banking FEDERAL RESERVE... between member bank and variable annuity insurance company. (a) The Board has recently been asked to... of the insurance company, of which the accumulation fund is a “separate account,” but as to which the...

  17. 12 CFR 250.411 - Interlocking relationships between member bank and variable annuity insurance company.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... and variable annuity insurance company. 250.411 Section 250.411 Banks and Banking FEDERAL RESERVE... between member bank and variable annuity insurance company. (a) The Board has recently been asked to... of the insurance company, of which the accumulation fund is a “separate account,” but as to which the...

  18. 12 CFR 250.411 - Interlocking relationships between member bank and variable annuity insurance company.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... and variable annuity insurance company. 250.411 Section 250.411 Banks and Banking FEDERAL RESERVE... between member bank and variable annuity insurance company. (a) The Board has recently been asked to... of the insurance company, of which the accumulation fund is a “separate account,” but as to which the...

  19. 26 CFR 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., the rule below applies. Earliest retirement age is the early retirement age determined under the plan, or if no early retirement age, the normal retirement age determined under the plan. If the... retirement age under the plan. The QJSA requirements apply to such a distribution because the annuity...

  20. 5 CFR 838.933 - Payment of the cost of a former spouse survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Payment of the cost of a former spouse... in Court Orders Awarding Former Spouse Survivor Annuities Miscellaneous Provisions § 838.933 Payment... annuity on the former spouse's payment of the cost of the benefit satisfies the requirements of § 838.805...

  1. TEST OF FRENCH UNDERGROUND PERSONNEL SHELTERS

    DTIC Science & Technology

    The objective of this project was to investigate the predicted behavior of French underground personnel shelters, equipment, and instrumentation...structures designed by French engineers were tested: one cast-in- place rectangular structure, one precase circular shelter, two entranceways at...precast rings for the circular structure, and instrumentation were shipped from France and incorporated in the shelters. Preshot and postshot

  2. 5 CFR 831.611 - Election at time of retirement of fully reduced annuity to provide a current spouse annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Election at time of retirement of fully... OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.611 Election at time of retirement of fully reduced...

  3. 77 FR 3810 - New York Life Insurance and Annuity Corporation, et al., Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-25

    ... SECURITIES AND EXCHANGE COMMISSION [Release No. IC-29923; File No. 812-13902] New York Life... Act from Section 17(a) of the 1940 Act. Applicants: New York Life Insurance and Annuity Corporation... Annuity Separate Account--IV (``VA IV''), NYLIAC Variable Universal Life Separate Account--I (``VUL I...

  4. 5 CFR 838.306 - Specifying type of annuity for application of formula, percentage or fraction.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... application of formula, percentage or fraction. 838.306 Section 838.306 Administrative Personnel OFFICE OF... for application of formula, percentage or fraction. (a) A court order directed at employee annuity that states the former spouse's share of employee annuity as a formula, percentage, or fraction is not...

  5. 5 CFR 831.616 - Elections by previously retired retiree with new title to an annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.616 Elections by previously retired retiree with new title to an annuity. (a....622 at the time of the redetermination. (b) A disability retiree who recovers from disability or is...

  6. 26 CFR 1.801-7 - Variable annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the reserves, $100,000 was attributable to premium receipts, $50,000 to dividends and interest, $100... actual investment earnings. (2) The reserves held with respect to the annuity contracts described in section 801(g)(1) and subparagraph (1) of this paragraph shall qualify as life insurance reserves within...

  7. Connective Heating Improvement for Emergency Fire Shelters (CHIEFS): Composition and Performance of Fire Shelter Concepts at Close-Out

    NASA Technical Reports Server (NTRS)

    Fody, Joshua M.; Daryabeigi, Kamran; Bruce, Walter E., III; Wells, John M.; Wusk, Mary E.; Calomino, Anthony M.; Miller, Steve D.

    2018-01-01

    Summary of highlights of the Convective Heating Improvement for Emergency Fire Shelters (CHIEFS) taskunder NASA. CHIEFS was tasked with providing the US Forest Service with an emergency fire shelter forimproved resistance to flame contact. Emphasis is on the final shelter designs at task close-out (end of FY17).

  8. 20 CFR 216.63 - Who is eligible for an annuity as a remarried widow(er).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retirement, disability, widow(er)'s, mother's, father's, parent's, or disabled child's benefit under the... RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Widow(er), Surviving Divorced Spouse, and Remarried... reduced annuity); (5) Has not attained retirement age but has in his or her care a child who either is...

  9. Group Insurance, Bond Issuance and Annuity Programs.

    ERIC Educational Resources Information Center

    Nicholas, Everett E., Jr.

    This chapter reviews recent and emerging legal concerns in the increasingly varied and complex areas of group insurance, bond issuance, and annuity programs, each of which will impinge significantly on school operations in the years ahead, thus involving more staff and administrative time. Group insurance has developed into a major bargaining…

  10. 26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... a nonresident alien individual, a foreign partnership, or a foreign corporation, as insurer (unless... “indemnity bond,” see section 4372(c). (b) Life insurance, sickness, and accident policies, and annuity... or an annuity contract is made, continued, or renewed, if issued: (1) By a nonresident alien...

  11. Assessing Domestic Violence Shelter Workers Views and Practices Pertaining to HIV Prevention Services for Women Residing in Domestic Violence Shelters.

    PubMed

    Cavanaugh, Courtenay E; Harvey, Jenna; Alexander, Kamila A; Saraczewski, Samantha; Campbell, Jacquelyn C

    2018-06-01

    There is a need for studies to assess domestic violence (DV) shelter workers views about brief HIV prevention interventions for shelter residents to improve these workers' provision of HIV prevention interventions to shelter residents. This mixed methods study assessed DV shelter workers' views about the following: (a) the need for and appropriateness of HIV prevention services within DV shelters, (b) the utility (i.e., acceptability, systems support, understanding, and feasibility) of an HIV Risk Assessment and Safety Plan (HIV RASP) for women in DV shelters, and (c) suggested changes to or concerns about using the HIV RASP. Workers from DV shelters located in the 10 states in the United States with the highest rates of HIV reviewed the HIV RASP and answered survey questions about it including the Usage Rating Profile-Intervention (URP-I) Questionnaire and two open-ended questions. Although workers felt it was appropriate to provide HIV prevention interventions within DV shelters, only 23% reported that HIV prevention interventions had ever been implemented at their shelter and only 42% had provided residents with educational brochures about HIV prevention. Workers generally agreed that the HIV RASP was acceptable, understandable, and feasible. They somewhat disagreed about their ability to implement the tool independently. Findings suggest that little progress has been made in engaging DV shelter workers in HIV prevention efforts for residents during the past decade and reveal ways to improve the HIV RASP and overcome barriers to implementing it. The study findings may be used to help reduce gaps between the science and practice of HIV prevention for abused women.

  12. 41 CFR 60-741.45 - Sheltered workshops.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... within an affirmative action program if the sheltered workshop trains employees for the contractor and... 41 Public Contracts and Property Management 1 2011-07-01 2009-07-01 true Sheltered workshops. 60... INDIVIDUALS WITH DISABILITIES Affirmative Action Program § 60-741.45 Sheltered workshops. Contracts with...

  13. 41 CFR 60-741.45 - Sheltered workshops.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... within an affirmative action program if the sheltered workshop trains employees for the contractor and... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Sheltered workshops. 60... INDIVIDUALS WITH DISABILITIES Affirmative Action Program § 60-741.45 Sheltered workshops. Contracts with...

  14. 41 CFR 60-741.45 - Sheltered workshops.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... within an affirmative action program if the sheltered workshop trains employees for the contractor and... 41 Public Contracts and Property Management 1 2013-07-01 2013-07-01 false Sheltered workshops. 60... INDIVIDUALS WITH DISABILITIES Affirmative Action Program § 60-741.45 Sheltered workshops. Contracts with...

  15. 41 CFR 60-741.45 - Sheltered workshops.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... within an affirmative action program if the sheltered workshop trains employees for the contractor and... 41 Public Contracts and Property Management 1 2012-07-01 2009-07-01 true Sheltered workshops. 60... INDIVIDUALS WITH DISABILITIES Affirmative Action Program § 60-741.45 Sheltered workshops. Contracts with...

  16. 9 CFR 3.3 - Sheltered housing facilities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Transportation of Dogs and Cats 1 Facilities and Operating Standards § 3.3 Sheltered housing facilities. (a) Heating, cooling, and temperature. The sheltered part of sheltered housing facilities for dogs and cats must be sufficiently heated and cooled when necessary to protect the dogs and cats from temperature or...

  17. 9 CFR 3.3 - Sheltered housing facilities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Transportation of Dogs and Cats 1 Facilities and Operating Standards § 3.3 Sheltered housing facilities. (a) Heating, cooling, and temperature. The sheltered part of sheltered housing facilities for dogs and cats must be sufficiently heated and cooled when necessary to protect the dogs and cats from temperature or...

  18. Pentagon. Civil Defense and Fire Instructions. Part 2: Shelter Management.

    ERIC Educational Resources Information Center

    Office of the Army Headquarters Commandant, Washington, DC.

    This instructional guide to civil defense shelter management is given as an aid to shelter survival techniques rather than to shelter comfort. The basis, purposes, and organization of shelter administration are outlined, with instructions on--(1) shelter management, (2) shelter teams and functions, (3) supplies and locations, and (4) daily shelter…

  19. 77 FR 5454 - Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-03

    ... December 2012 segment rates would have been $1,000 x 12 x the deferred annuity factor of 6.558, or $78,696..., which represents 12.71% of the single sum value of W's full accrued benefit ($10,000 / $78,696 = 12.71... a 100% joint-and-survivor annuity beginning at age 55 is no less than 87.29% x $800, or $698.32 per...

  20. 5 CFR 831.612 - Election at time of retirement of a fully reduced annuity or a partially reduced annuity to...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Election at time of retirement of a fully... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.612 Election at time of retirement of...

  1. Effectiveness of expedient sheltering in place in a residence.

    PubMed

    Jetter, James J; Whitfield, Calvin

    2005-03-17

    The objective of this study was to evaluate the effectiveness of expedient sheltering in place in a residence for protection against airborne hazards, as outlined in the U.S. Department of Homeland Security (DHS) guidance to the public. An improved method was developed to determine the air flow rate for a shelter inside a house. Expedient sheltering measures (plastic sheeting and duct tape) were applied to a room inside a test house by participants who followed the DHS guidance. Measured air flow rates were used to determine protection factors for various scenarios. Protection factors were calculated for the house and shelter under various occupancy times, weather conditions, and outdoor exposure times for hazardous agents. Protection factors ranged from 1.3 to 539, depending on the conditions. Results indicate that proper sealing can make a substantial difference in the effectiveness of the shelter. Sheltering in place can be most beneficial if people enter shelters before the arrival of a cloud of hazardous agent, and people exit shelters as soon as the cloud passes over. However, sheltering in place can be detrimental if people enter or exit shelters too late. CO2 and O2 concentrations inside the shelter are not likely to reach dangerous levels under most scenarios, but concentrations could reach dangerous levels under certain conditions, and concentration levels could affect individuals with respiratory problems.

  2. Self-made shelters protect spiders from predation

    PubMed Central

    Manicom, Carryn; Schwarzkopf, Lin; Alford, Ross A.; Schoener, Thomas W.

    2008-01-01

    Many animals modify their environments, apparently to reduce predation risk, but the success of such endeavors, and their impact on the density and distribution of populations, are rarely rigorously demonstrated. We staged a manipulative experiment to assess the effectiveness of self-made shelters by web spiders as protection from natural enemies. Scincid lizards were included or excluded from 21 replicated 200-m2 plots, and spiders therein were classified as exposed or sheltered, depending on whether they were uncovered in their web or hidden in cocoons, leaves/debris, or burrows. We found that exposed spiders were greatly affected by the presence of predatory scincid lizards, whereas sheltered spiders were not. More specifically, lizards, which forage close to the ground, reduced the abundance of exposed spiders by two-thirds but had no effect on the abundance of sheltered spiders. Sheltered spiders were able to avoid predation and share space with lizards, suggesting that shelter construction is a mechanism for reducing predation risk and has important population consequences. PMID:18772383

  3. Finding shelter: two-year housing trajectories among homeless youth.

    PubMed

    Tevendale, Heather D; Comulada, W Scott; Lightfoot, Marguerita A

    2011-12-01

    The aim of this study was to (1) identify trajectories of homeless youth remaining sheltered or returning to shelter over a period of 2 years, and (2) to identify predictors of these trajectories. A sample of 426 individuals aged 14-24 years receiving services at homeless youth serving agencies completed six assessments over 2 years. Latent class growth analysis was applied to the reports of whether youth had been inconsistently sheltered (i.e., living on the street or in a squat, abandoned building, or automobile) or consistently sheltered (i.e., not living in any of those settings) during the past 3 months. Three trajectories of homeless youth remaining sheltered or returning to shelter were identified: consistently sheltered (approximately 41% of the sample); inconsistently sheltered, short-term (approximately 20%); and inconsistently sheltered, long-term (approximately 39%). Being able to go home and having not left of one's own accord predicted greater likelihood of membership in the short-term versus the long-term inconsistently sheltered trajectory. Younger age, not using drugs other than alcohol or marijuana, less involvement in informal sector activities, being able to go home, and having been homeless for <1 year predicted membership in the consistently sheltered groups versus the long-term inconsistently sheltered groups in the multivariate analyses. Findings suggest that being able to return home is more important than the degree of individual impairment (e.g., substance use or mental health problems) when determining the likelihood that a homeless youth follows a more or a less chronically homeless pathway. Copyright © 2011. Published by Elsevier Inc.

  4. Study of Fallout Shelter Ventilation Kit Placement Design

    DTIC Science & Technology

    1980-05-01

    all this Rop.def APPROVED FOR PUBLIC RELEASE: DISTRIBUTION UNLIMITED 17. DISTRSIGUTION STATEMENT (of the obol,atel ".r, sdg ~n Block 20, It 4lforI9...plans Kfor each shelter facility in that host area have been completed. ~In addition, alternative systems for distributing shelter supplies from the...alternative systems for distributing shelter supplies from Jthe host-area county seat to individual shelter faciiities were evaluated. Analysis of

  5. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... merely because it provides for waiver of premium on disability. An individual retirement annuity contract... contract is not a taxable event. Distributions under the contract are includible in gross income in...) Annual premium. Except in the case of a contribution to a simplified employee pension described in...

  6. Shelters and Their Use by Fishes on Fringing Coral Reefs

    PubMed Central

    Ménard, Alexandre; Turgeon, Katrine; Roche, Dominique G.; Binning, Sandra A.; Kramer, Donald L.

    2012-01-01

    Coral reef fish density and species richness are often higher at sites with more structural complexity. This association may be due to greater availability of shelters, but surprisingly little is known about the size and density of shelters and their use by coral reef fishes. We quantified shelter availability and use by fishes for the first time on a Caribbean coral reef by counting all holes and overhangs with a minimum entrance diameter ≥3 cm in 30 quadrats (25 m2) on two fringing reefs in Barbados. Shelter size was highly variable, ranging from 42 cm3 to over 4,000,000 cm3, with many more small than large shelters. On average, there were 3.8 shelters m−2, with a median volume of 1,200 cm3 and a total volume of 52,000 cm3m−2. The number of fish per occupied shelter ranged from 1 to 35 individual fishes belonging to 66 species, with a median of 1. The proportion of shelters occupied and the number of occupants increased strongly with shelter size. Shelter density and total volume increased with substrate complexity, and this relationship varied among reef zones. The density of shelter-using fish was much more strongly predicted by shelter density and median size than by substrate complexity and increased linearly with shelter density, indicating that shelter availability is a limiting resource for some coral reef fishes. The results demonstrate the importance of large shelters for fish density and support the hypothesis that structural complexity is associated with fish abundance, at least in part, due to its association with shelter availability. This information can help identify critical habitat for coral reef fishes, predict the effects of reductions in structural complexity of natural reefs and improve the design of artificial reefs. PMID:22745664

  7. Design and Construction Guidance for Community Shelters. FEMA 361.

    ERIC Educational Resources Information Center

    Federal Emergency Management Agency, Washington, DC.

    This manual presents guidance to engineers, architects, building officials, and prospective shelter owners concerning the design and construction of community shelters that will provide protection during tornado and hurricane events. The manual covers two types of community shelters: stand-alone shelters designed to withstand high winds and the…

  8. Effect of isolator plates on telecom shelter

    NASA Astrophysics Data System (ADS)

    Drid, M. Mebrouk; Dokkar, Boubekeur; Dokkar, Abdelghani; Settou, Noureddine; Chennouf, Nasreddine

    2018-05-01

    Passive ventilation systems are being increasingly proposed as an alternate to mechanical ventilation systems. This tendency is due to their potential benefits in terms of operational cost, energy requirement and carbon dioxide emission. In the present work, fresh flow is introduced under external isolator plates in order to reduce indoor temperature of telecom shelter located at neighboring of Ouargla city (south of Algeria). The metallic plates play two roles; the first one is to protect shelter from sun rays and the second is to operate as solar chimney. This chimney creates upward airflow which operates as passive cooling for the microwave relay. During the whole year, Shelter audit energy has been examined using Trnsys 16 software. Then, CFD code (Fluent 6.3) is used to predict thermal performance and fluid flow in two-dimensional computational domain for solar chimneys. The obtained results show that flow increase at shelter inlet causes a marked improvement in shelter cooling. This improvement indicates that shelter can be designed with small conventional air conditioning which leads to significant energy consumption fall. Indeed, with this technique, indoor temperature reduction can reach about 30°K without any electrical energy dispenses.

  9. Discontinuity of the annuity curves. III. Two types of vital variability in Drosophila melanogaster.

    PubMed

    Bychkovskaia, I B; Mylnikov, S V; Mozhaev, G A

    2016-01-01

    We confirm five-phased construction of Drosophila annuity curves established earlier. Annuity curves were composed of stable five-phase component and variable one. Variable component was due to differences in phase durations. As stable, so variable components were apparent for 60 generations. Stochastic component was described as well. Viability variance which characterize «reaction norm» was apparent for all generation as well. Thus, both types of variability seem to be inherited.

  10. Hazard Mitigation Potential of Earth-Sheltered Residences

    DTIC Science & Technology

    1983-11-01

    the Unitld Stat ..Govetrnment Neither thu Unised Stfates Government nor any agency thereof, nor any of their employees, makes any warranty. expres or...of companies (Earth Shelter Corporation; Terra-Dome Corporation; Trn-Steel Structures) are providing franchise services including: (1) Construction...ABOVEGROUND VS EARTH-SHELTERED The assertion that earth-sheltered structures cost less or only a little more than above ground structures is often

  11. Tsunami shelter in Padang city: Location suitability and management issue

    NASA Astrophysics Data System (ADS)

    Rita, Eva; Permata, Robby; Yonne, Hilma; Carlo, Nasfryzal

    2017-11-01

    The building of Temporary Evacuation Sites (TES/shelter) is an effort to minimize the vulnerability of the population who live in coastal city areas with high risk of tsunami. Padang city in Indonesia, one of the cities with high risk of tsunami, has built shelter in North Ulak Karang Village, North Padang Sub-district. The problems are the location of shelter does not meet the standard of population number, how to manage the shelter in normal condition (without disaster), and who will be responsible for the management of the shelter. The aim of the study is to learn the suitability of shelter location and the management of the shelter in normal condition as well as the expectation of the people who live near the shelter location. This research uses evaluative-descriptive method with the collection of secondary and primary data through structured interviews with 200 respondents in the area of shelter building. The result shows that the furthest location of the shelter is located at RW 03 with a distance of 1.3 kms which takes 12.15-24.30 minutes. It shows that the shelter location in Padang meets the requirement of FEMA P646. At normal condition, shelter can be used for sport and educational activities, as a center for socialisation and simulation of disaster and other activities. The management of the shelter is done together by government and stakeholders. The proposed management is by forming a team (organization) which involves Disaster Alert groups (KSB) and by making the Standard Operational Procedures (SOP) for their implementation. People expect that the number of shelter is added and the building of the shelter is based on the suitability of location, number of population and availability of land.

  12. 31 CFR 29.342 - Computed annuity exceeds the statutory maximum.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) In cases in which the total computed annuity exceeds the statutory maximum: (1) Federal Benefit... sufficient service as of June 30, 1997, to reach the statutory maximum benefit, but has sufficient service at...

  13. 5 CFR 831.407 - Purchase of additional annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... benefit, each $100 credited to his or her voluntary contribution account, including interest, purchases an additional annuity at the rate of $7 per year, plus 20 cents for each full year, if any, he or she is over... benefit, each $100 credited to his or her voluntary contribution account, including interest, purchases an...

  14. Structured settlement annuities, part 1: overview and the underwriting process.

    PubMed

    Schmidt, C J; Singer, R B

    2000-01-01

    Structured settlement underwriting is the underwriting of medically impaired lives for the purchase of an annuity to fund the settlement. Other than risk assessment, structured settlement (SS) underwriting has little in common with traditional life insurance underwriting. Most noteworthy of these differences is the relative lack of actuarial data on which to base decisions about mortality and the necessity for prospective thinking about risk assessment. The purpose of this paper is to provide a foundation for understanding the structured settlement business and to contrast the underwriting of structured settlements with that of traditional life insurance. This is the first part of a two-part article on SS annuities. Part 2 deals with the mortality experience in SS annuitants and the life-table methodology used to calculate life expectancy for annuitants at increased mortality risk.

  15. Vaccines in Shelters and Group Settings.

    PubMed

    Squires, Richard A

    2018-03-01

    Dogs and cats entering animal shelters are at high risk of acquiring 1 or more contagious infectious diseases. Such animals may be severely stressed, exhausted, and unwell, as well as malnourished and parasitized. The typically high throughput of shelter animals, many of them young and of unknown vaccination status, plays a role. Vaccines are a crucially important part of the management approach to limiting morbidity, mortality, and spread of infection. Guidelines for the use of vaccines in shelters have been published and are reviewed and discussed in this article. Crown Copyright © 2017. Published by Elsevier Inc. All rights reserved.

  16. 42 CFR 408.44 - Deduction from civil service annuities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... not entitled to railroad retirement benefits or social security benefits, and is receiving a civil... service annuity or to social security or railroad retirement benefits, and the annuitant gives written consent, OPM also deducts the spouse's premium from the annuitant's monthly check. (c) Withdrawal of...

  17. 5 CFR 843.410 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accepted as minimum for completion, by a full-time day student, of the academic or training program... student, and whose parent dies after the child's 22nd birthday but before the date the annuity terminates... to receive an annuity as a full-time student, the child must also meet all other requirements...

  18. Emergency and Transitional Shelter Population: 2000. Census 2000 Special Reports.

    ERIC Educational Resources Information Center

    Smith, Annetta C.; Smith, Denise I.

    This report presents tabulations from Census 2000 data on people enumerated at emergency and transitional shelters. This includes shelters for people experiencing homelessness; shelters for children who are runaways, neglected, or without conventional housing; transitional shelters for people without conventional housing; and hotels and motels…

  19. 30 CFR 75.1403-9 - Criteria-Shelter holes.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 1 2012-07-01 2012-07-01 false Criteria-Shelter holes. 75.1403-9 Section 75... Criteria—Shelter holes. (a) Shelter holes should be provided on track haulage roads at intervals of not... holes should be readily accessible and should be at least 5 feet in depth, not more than 4 feet in width...

  20. 30 CFR 75.1403-9 - Criteria-Shelter holes.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 1 2013-07-01 2013-07-01 false Criteria-Shelter holes. 75.1403-9 Section 75... Criteria—Shelter holes. (a) Shelter holes should be provided on track haulage roads at intervals of not... holes should be readily accessible and should be at least 5 feet in depth, not more than 4 feet in width...

  1. 30 CFR 75.1403-9 - Criteria-Shelter holes.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 1 2011-07-01 2011-07-01 false Criteria-Shelter holes. 75.1403-9 Section 75... Criteria—Shelter holes. (a) Shelter holes should be provided on track haulage roads at intervals of not... holes should be readily accessible and should be at least 5 feet in depth, not more than 4 feet in width...

  2. 30 CFR 75.1403-9 - Criteria-Shelter holes.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 1 2014-07-01 2014-07-01 false Criteria-Shelter holes. 75.1403-9 Section 75... Criteria—Shelter holes. (a) Shelter holes should be provided on track haulage roads at intervals of not... holes should be readily accessible and should be at least 5 feet in depth, not more than 4 feet in width...

  3. 30 CFR 75.1403-9 - Criteria-Shelter holes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Criteria-Shelter holes. 75.1403-9 Section 75... Criteria—Shelter holes. (a) Shelter holes should be provided on track haulage roads at intervals of not... holes should be readily accessible and should be at least 5 feet in depth, not more than 4 feet in width...

  4. 26 CFR 1.404(a)-5 - Pension and annuity plans; limitations under section 404(a)(1)(B).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... are reasonable and appropriate in view of the provisions of the plan, the funding medium, and other... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... Plans, Etc. § 1.404(a)-5 Pension and annuity plans; limitations under section 404(a)(1)(B). (a) Subject...

  5. 78 FR 13914 - Submission for Review: Survivor Annuity Election for a Spouse, RI 20-63; Cover Letter Giving...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-01

    ... 20-63; Cover Letter Giving Information About the Cost To Elect Less Than the Maximum Survivor Annuity, RI 20-116; Cover Letter Giving Information About the Cost To Elect the Maximum Survivor Annuity, RI... other Federal agencies the opportunity to comment on a revised information collection request (ICR 3206...

  6. 78 FR 42986 - Submission for Review: Survivor Annuity Election for a Spouse, RI 20-63; Cover Letter Giving...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-18

    .... This letter may be used to ask for more information. Analysis Agency: Retirement Operations, Retirement... 20-63; Cover Letter Giving Information About The Cost To Elect Less Than the Maximum Survivor Annuity, RI 20-116; Cover Letter Giving Information About The Cost To Elect the Maximum Survivor Annuity, RI...

  7. 5 CFR 843.410 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... school attendance. (a) General requirements for an annuity. (1) For a child age 18 to 22 to be eligible... fide intent to return to school. (e) Benefits after age 22. (1) A student's eligibility for a child's... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Annuity for a child age 18 to 22 during...

  8. 5 CFR 843.410 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... school attendance. (a) General requirements for an annuity. (1) For a child age 18 to 22 to be eligible... fide intent to return to school. (e) Benefits after age 22. (1) A student's eligibility for a child's... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Annuity for a child age 18 to 22 during...

  9. 5 CFR 843.410 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... school attendance. (a) General requirements for an annuity. (1) For a child age 18 to 22 to be eligible... fide intent to return to school. (e) Benefits after age 22. (1) A student's eligibility for a child's... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Annuity for a child age 18 to 22 during...

  10. 5 CFR 843.410 - Annuity for a child age 18 to 22 during full-time school attendance.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... school attendance. (a) General requirements for an annuity. (1) For a child age 18 to 22 to be eligible... fide intent to return to school. (e) Benefits after age 22. (1) A student's eligibility for a child's... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Annuity for a child age 18 to 22 during...

  11. Shelter, housing and recovery: a comparison of u.s. Disasters.

    PubMed

    Bolin, R; Stanford, L

    1991-03-01

    In this paper we examine the issues associated with the temporary sheltering and housing of victims after natural disasters in the United States. Specific topics addressed include differential access to shelter and housing aid according to social class, ethnicity and related demographic factors; the relationship between post-disaster shelter and housing and long-term recovery; the role of social support networks in the sheltering of victims; and the implications of the research for the provision of shelter and housing aid after disasters.

  12. 5 CFR Appendix A to Subpart F of... - List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false List of Events for Which Inclusion of... of Part 847—List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable... of annuity. CSRS disability retirement Commencing date of annuity. 1 FERS disability retirement First...

  13. 25 CFR 11.1104 - Shelter care.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Shelter care. 11.1104 Section 11.1104 Indians BUREAU OF... Minor-in-Need-of-Care Procedure § 11.1104 Shelter care. (a) A minor alleged to be a minor-in-need-of-care may be detained, pending a court hearing, in the following places: (1) A foster care facility...

  14. 25 CFR 11.1104 - Shelter care.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Shelter care. 11.1104 Section 11.1104 Indians BUREAU OF... Minor-in-Need-of-Care Procedure § 11.1104 Shelter care. (a) A minor alleged to be a minor-in-need-of-care may be detained, pending a court hearing, in the following places: (1) A foster care facility...

  15. Investigating the key indicators for evaluating post-disaster shelter.

    PubMed

    Nath, Ronita; Shannon, Harry; Kabali, Conrad; Oremus, Mark

    2017-07-01

    This study sought to identify the primary indicators for evaluating shelter assistance following natural disasters and then to develop a shelter evaluation instrument based on these indicators. Electronic databases and the 'grey' literature were scoured for publications with a relation to post-disaster shelter assistance. Indicators for evaluating such assistance were extracted from these publications. In total, 1,525 indicators were extracted from 181 publications. A preliminary evaluation instrument was designed from these 1,525 indicators. Shelter experts checked the instrument for face and content validity, and it was revised subsequently based on their input. The revised instrument comprises a version for use by shelter agencies (48 questions that assess 23 indicators) and a version for use by beneficiaries (52 questions that assess 22 indicators). The instrument can serve as a standardised tool to enable groups to gauge whether or not the shelter assistance that they supply meets the needs of disaster-affected populations. © 2017 The Author(s). Disasters © Overseas Development Institute, 2017.

  16. Agent-based evacuation simulation for spatial allocation assessment of urban shelters

    NASA Astrophysics Data System (ADS)

    Yu, Jia; Wen, Jiahong; Jiang, Yong

    2015-12-01

    The construction of urban shelters is one of the most important work in urban planning and disaster prevention. The spatial allocation assessment is a fundamental pre-step for spatial location-allocation of urban shelters. This paper introduces a new method which makes use of agent-based technology to implement evacuation simulation so as to conduct dynamic spatial allocation assessment of urban shelters. The method can not only accomplish traditional geospatial evaluation for urban shelters, but also simulate the evacuation process of the residents to shelters. The advantage of utilizing this method lies into three aspects: (1) the evacuation time of each citizen from a residential building to the shelter can be estimated more reasonably; (2) the total evacuation time of all the residents in a region is able to be obtained; (3) the road congestions in evacuation in sheltering can be detected so as to take precautionary measures to prevent potential risks. In this study, three types of agents are designed: shelter agents, government agents and resident agents. Shelter agents select specified land uses as shelter candidates for different disasters. Government agents delimitate the service area of each shelter, in other words, regulate which shelter a person should take, in accordance with the administrative boundaries and road distance between the person's position and the location of the shelter. Resident agents have a series of attributes, such as ages, positions, walking speeds, and so on. They also have several behaviors, such as reducing speed when walking in the crowd, helping old people and children, and so on. Integrating these three types of agents which are correlated with each other, evacuation procedures can be simulated and dynamic allocation assessment of shelters will be achieved. A case study in Jing'an District, Shanghai, China, was conducted to demonstrate the feasibility of the method. A scenario of earthquake disaster which occurs in nighttime

  17. 5 CFR 831.1006 - Offset from disability or survivor annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Offset from disability or survivor annuity. 831.1006 Section 831.1006 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1006 Offset from disability or...

  18. 5 CFR 831.1006 - Offset from disability or survivor annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Offset from disability or survivor annuity. 831.1006 Section 831.1006 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1006 Offset from disability or...

  19. 5 CFR 847.606 - Methodology for determining the present value of annuity without service credit-credit not needed...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., OPM will determine the present value of the annuity without credit for the NAFI service under... service as of the date of computation under § 847.603 times the present value factor for the retiree's age on that date. (c) In cases in which the annuity is payable to a survivor, the present value under...

  20. 5 CFR Appendix A to Subpart F of... - List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... NAFI Service May Affect the Rate of Annuity Payable A Appendix A to Subpart F of Part 847... of Part 847—List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable... day of month following 62nd birthday. 2 CSRS death in service Commencing date of survivor annuity. 3...

  1. 5 CFR Appendix A to Subpart F of... - List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... NAFI Service May Affect the Rate of Annuity Payable A Appendix A to Subpart F of Part 847... of Part 847—List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable... day of month following 62nd birthday. 2 CSRS death in service Commencing date of survivor annuity. 3...

  2. 5 CFR Appendix A to Subpart F of... - List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... NAFI Service May Affect the Rate of Annuity Payable A Appendix A to Subpart F of Part 847... of Part 847—List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable... day of month following 62nd birthday. 2 CSRS death in service Commencing date of survivor annuity. 3...

  3. 5 CFR Appendix A to Subpart F of... - List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... NAFI Service May Affect the Rate of Annuity Payable A Appendix A to Subpart F of Part 847... of Part 847—List of Events for Which Inclusion of NAFI Service May Affect the Rate of Annuity Payable... day of month following 62nd birthday. 2 CSRS death in service Commencing date of survivor annuity. 3...

  4. AHA STATEMENT ON CIVIL DEFENSE SHELTER PROGRAM

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    None

    1963-09-16

    The statement on the Civil Defense Shelter Program, H.R. 3516, was preserted by the American Hospithl Association (AHA) before the Subcommittee No. 3 of the House Committee on Armed Services on June 20, 1963. The role that AHA has assumed in the preparation of hospitals for natural and nuclear disasters is outlined and AHA's support to legislation that would authorize federal funds to assist hospitals in providing approved public shelter space is offered. The efforts of AHA in civil defense preparedness are outlined. After considering the situation in the event of an all-out attack, it was decided that hospitals wouldmore » be concerned particularly in six areas of activity: man-power. supplies and equipment, construction, financing, patient care, and communications. Subcommittees were then appointed to deal at length with each of these areas and to develop a policy and procedures to be followed by hospitals in the event of nuclear attack. It was concluded by AHA that national survival could best be obtained by providing for the protection of as large a segment of the public as possible. To this end, AHA has urged hospitals to participate in the public fallout shelter program to the fullest extent possible. It is believed that some hospitals may be able to adapt existing facilities for shelter purposes with modest expenditures. However, to expand the capabilities for many hospitals for public shelter space, basic changes in exisiting structures or new construction may be necessary. AHA determined that the maximum federal allotment of 50 per ft/sup 2/ is not sufficient and would necessitate hospitals obtaining very substantial amounts of money on their own in order to undertake the necessary shelter space construction. AHA urges, therefore, that the Congress reconsider the maximum of 50 of federal matching presently proposed, and questions whether this amount is sufficient to defray the cost of adapting enough space for shelter purposes in hospitals. This amount

  5. Regional Shelter Analysis Methodology

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Dillon, Michael B.; Dennison, Deborah; Kane, Jave

    2015-08-01

    The fallout from a nuclear explosion has the potential to injure or kill 100,000 or more people through exposure to external gamma (fallout) radiation. Existing buildings can reduce radiation exposure by placing material between fallout particles and exposed people. Lawrence Livermore National Laboratory was tasked with developing an operationally feasible methodology that could improve fallout casualty estimates. The methodology, called a Regional Shelter Analysis, combines the fallout protection that existing buildings provide civilian populations with the distribution of people in various locations. The Regional Shelter Analysis method allows the consideration of (a) multiple building types and locations within buildings, (b)more » country specific estimates, (c) population posture (e.g., unwarned vs. minimally warned), and (d) the time of day (e.g., night vs. day). The protection estimates can be combined with fallout predictions (or measurements) to (a) provide a more accurate assessment of exposure and injury and (b) evaluate the effectiveness of various casualty mitigation strategies. This report describes the Regional Shelter Analysis methodology, highlights key operational aspects (including demonstrating that the methodology is compatible with current tools), illustrates how to implement the methodology, and provides suggestions for future work.« less

  6. 24 CFR 576.53 - Use as an emergency shelter.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... URBAN DEVELOPMENT COMMUNITY FACILITIES EMERGENCY SHELTER GRANTS PROGRAM: STEWART B. McKINNEY HOMELESS ASSISTANCE ACT Program Requirements § 576.53 Use as an emergency shelter. (a)(1) Restrictions and definition... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Use as an emergency shelter. 576.53...

  7. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

  8. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

  9. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

  10. 26 CFR 1.664-2 - Charitable remainder annuity trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... children living at his death. (ii) Power to alter amount paid to recipients. A trust is not a charitable... so elected is the valuation date for purposes of determining the interest rate and mortality tables... determining the interest rate and mortality tables. The present value of an annuity is computed under § 20...

  11. 5 CFR 831.613 - Election of insurable interest annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... insurable interest annuity is cancelled if— (i) The retiree fails to qualify to receive the insurable... insurable interest is presumed to exist with— (i) The current spouse; (ii) The current same-sex domestic... same-sex domestic partner; (vi) A person to whom the employee or Member is engaged to be married, or a...

  12. 5 CFR 831.613 - Election of insurable interest annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... insurable interest annuity is cancelled if— (i) The retiree fails to qualify to receive the insurable... insurable interest is presumed to exist with— (i) The current spouse; (ii) The current same-sex domestic... same-sex domestic partner; (vi) A person to whom the employee or Member is engaged to be married, or a...

  13. Radiation shelter effectiveness beyond the earth magnetosphere

    NASA Astrophysics Data System (ADS)

    Shurshakov, V. A.; Benghin, V. V.; Kolomensky, A. V.; Petrov, V. M.

    Solar energetic particles (SEP) and galactic cosmic rays are known to be the sources of radiation hazard for missions beyond the Earth magnetosphere. An additionally shielded compartment of the mission spacecraft, called usually the radiation shelter, is considered as an important part of the radiation safety system. The shielding of the radiation shelter must be at least a few times higher than that of the remaining compartments. The mission crewmembers are supposed to stay in the radiation shelter for relatively short time of less than a day or two during SEP events only. A job-oriented radiation monitoring system (RMS) should be used on board the Martian mission spacecraft to provide the crew with necessary prediction information concerning the onset of a large SEP event. The information should be obtained independently of the ground-based support services and, hence, should be derived from online measurements of the dynamics of soft X-rays and charged energetic particles using the RMS sensors. As a result, the signal for the spacecrew members to go to the shelter gets somewhat delayed with respect to the SEP event onset, so that they appear to stay outside the shelter for some time during the event. The dependence of the crew-received dose on the SEP event prediction lag has been analyzed in terms of the standard SEP dynamics model for a typical 500-day Martian mission scenario. The Martian mission dose simulations have demonstrated a high efficiency of the radiation shelter despite the unavoidable lag of the RMS prediction signal.

  14. 20 CFR 225.35 - When a PIA used in computing a retirement annuity can be increased for DRC's.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a PIA used in computing a retirement... Credits § 225.35 When a PIA used in computing a retirement annuity can be increased for DRC's. Delayed retirement credits earned at different times are added to the PIA used in computing a retirement annuity as...

  15. 20 CFR 218.44 - When a remarried widow(er) annuity ends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... family maximum (see part 228 of this chapter); or (3) Becomes entitled to a spouse or survivor annuity in...) remarries unless the marriage is to an individual entitled to a retirement, disability, widow(er)'s, father...

  16. 20 CFR 218.44 - When a remarried widow(er) annuity ends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... family maximum (see part 228 of this chapter); or (3) Becomes entitled to a spouse or survivor annuity in...) remarries unless the marriage is to an individual entitled to a retirement, disability, widow(er)'s, father...

  17. 5 CFR Appendix B to Subpart J of... - Guidelines for Interpreting State Court Orders Awarding Survivor Annuity Benefits to Former Spouses

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... is not retiring under the disability provision of the law and who is in good health. The retiree may... inclusion in CSRS annuities, will not be interpreted as awarding a former spouse annuity under CSRS. III...

  18. Deep Space Storm Shelter Simulation Study

    NASA Technical Reports Server (NTRS)

    Dugan, Kathryn; Phojanamongkolkij, Nipa; Cerro, Jeffrey; Simon, Matthew

    2015-01-01

    Missions outside of Earth's magnetic field are impeded by the presence of radiation from galactic cosmic rays and solar particle events. To overcome this issue, NASA's Advanced Exploration Systems Radiation Works Storm Shelter (RadWorks) has been studying different radiation protective habitats to shield against the onset of solar particle event radiation. These habitats have the capability of protecting occupants by utilizing available materials such as food, water, brine, human waste, trash, and non-consumables to build short-term shelters. Protection comes from building a barrier with the materials that dampens the impact of the radiation on astronauts. The goal of this study is to develop a discrete event simulation, modeling a solar particle event and the building of a protective shelter. The main hallway location within a larger habitat similar to the International Space Station (ISS) is analyzed. The outputs from this model are: 1) the total area covered on the shelter by the different materials, 2) the amount of radiation the crew members receive, and 3) the amount of time for setting up the habitat during specific points in a mission given an event occurs.

  19. The Development of a Thermally Enhanced Emergency Fire Shelter

    NASA Technical Reports Server (NTRS)

    Fody, Joshua M.; Calomino, Anthony M.; Daryabeigi, Kamran; Bruce III, Walter E.; Wells, John M.; Wusk, Mary E.; Miller, Stephen D.

    2017-01-01

    Since its founding in 1905, the U.S. Forest Service has been responsible for maintaining public lands. The Forest Service and other public lands agencies respond to an average of 73,000 wildfires per year, and responding firefighters are required to carry a number of safety gear items, including the M2002 emergency fire shelter. The emergency fire shelter is intended to serve as a last resort means of protection in case a firefighter's escape route has been compromised in the face of an approaching flame front. No fire shelter deployment tragedy has been more costly than the 2013 Yarnell Hill fire in Arizona, where 19 members of the Granite Mountain Hotshots perished. After the tragedy at Yarnell Hill, the Forest Service decided to expedite the next redesign cycle of the fire shelter in order to improve its ability to withstand direct contact with flames. Engineers at NASA Langley Research Center have spent the better part of a decade developing flexible thermal materials for use in inflatable aerodynamic decelerators and have demonstrated their performance in the IRVE-2 and IRVE-3 flight programs (Inflatable Reentry Vehicle Experiment). NASA engineers recognized an opportunity to leverage their experience and knowledge with flexible thermal protection systems to potentially improve the fire shelter's resistance to direct flame contact, and have been working directly with the U.S. Forest Service to achieve this goal. They launched the CHIEFS project (Convective Heating Improvement for Emergency Fire Shelters) in 2014. Over the past three years, CHIEFS has screened over 270 unique material layups, and tested over 30 unique full scale shelter concepts in an effort to achieve a game changing improvement to the thermal protection of the fire shelter, while maintaining minimal mass and volume. This paper will discuss CHIEFS' 1st and 2nd generation fire shelter development efforts and test results.

  20. Common and emerging infectious diseases in the animal shelter.

    PubMed

    Pesavento, P A; Murphy, B G

    2014-03-01

    The beneficial role that animal shelters play is unquestionable. An estimated 3 to 4 million animals are cared for or placed in homes each year, and most shelters promote public health and support responsible pet ownership. It is, nonetheless, inevitable that shelters are prime examples of anthropogenic biological instability: even well-run shelters often house transient, displaced, and mixed populations of animals. Many of these animals have received minimal to no prior health care, and some have a history of scavenging or predation to survive. Overcrowding and poor shelter conditions further magnify these inherent risks to create individual, intraspecies, and interspecies stress and provide an environment conducive to exposure to numerous potentially collaborative pathogens. All of these factors can contribute to the evolution and emergence of new pathogens or to alterations in virulence of endemic pathogens. While it is not possible to effectively anticipate the timing or the pathogen type in emergence events, their sites of origin are less enigmatic, and pathologists and diagnosticians who work with sheltered animal populations have recognized several such events in the past decade. This article first considers the contribution of the shelter environment to canine and feline disease. This is followed by summaries of recent research on the pathogenesis of common shelter pathogens, as well as research that has led to the discovery of novel or emerging diseases and the methods that are used for their diagnosis and discovery. For the infectious agents that commonly affect sheltered dogs and cats, including canine distemper virus, canine influenza virus, Streptococcus spp, parvoviruses, feline herpesvirus, feline caliciviruses, and feline infectious peritonitis virus, we present familiar as well as newly recognized lesions associated with infection. Preliminary studies on recently discovered viruses like canine circovirus, canine bocavirus, and feline norovirus

  1. Deployable Temporary Shelter

    NASA Technical Reports Server (NTRS)

    Shaffer, Joe R.; Headley, David E.

    1993-01-01

    Compact storable components expand to create large shelter. Fully deployed structure provides large, unobstructed bay. Deployed trusses support wall and roof blankets. Provides temporary cover for vehicles, people, and materials. Terrestrial version used as garage, hangar, or large tent.

  2. The Mississippi State University College of Veterinary Medicine Shelter Program

    PubMed Central

    Bushby, Philip; Woodruff, Kimberly; Shivley, Jake

    2015-01-01

    Simple Summary First initiated in 1995 to provide veterinary students with spay/neuter experience, the shelter program at the Mississippi State University College of Veterinary Medicine has grown to be comprehensive in nature incorporating spay/neuter, basic wellness care, diagnostics, medical management, disease control, shelter management and biosecurity. Junior veterinary students spend five days in shelters; senior veterinary students spend 2-weeks visiting shelters in mobile veterinary units. The program has three primary components: spay/neuter, shelter medical days and Animals in Focus. Student gain significant hands-on experience and evaluations of the program by students are overwhelmingly positive. Abstract The shelter program at the Mississippi State University College of Veterinary Medicine provides veterinary students with extensive experience in shelter animal care including spay/neuter, basic wellness care, diagnostics, medical management, disease control, shelter management and biosecurity. Students spend five days at shelters in the junior year of the curriculum and two weeks working on mobile veterinary units in their senior year. The program helps meet accreditation standards of the American Veterinary Medical Association’s Council on Education that require students to have hands-on experience and is in keeping with recommendations from the North American Veterinary Medical Education Consortium. The program responds, in part, to the challenge from the Pew Study on Future Directions for Veterinary Medicine that argued that veterinary students do not graduate with the level of knowledge and skills that is commensurate with the number of years of professional education. PMID:26479234

  3. Condensation Testing - Shelters

    DTIC Science & Technology

    2011-12-15

    configured as recommended by the manufacturer. b. Instrument the shelter interior with four (4) temperature sensors (thermocouples, thermistors , etc...the chassis or frame secured by one of the following: spot welded terminal lug, soldering lug, screw, nut, and lockwasher? 32. On

  4. 5 CFR 847.905 - How is the present value of an immediate annuity with credit for NAFI service computed?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false How is the present value of an immediate....905 How is the present value of an immediate annuity with credit for NAFI service computed? (a) OPM will determine the present value of the immediate annuity including service credit for NAFI service by...

  5. How to Cope with Sheltering in Place

    MedlinePlus

    ... your own or a relative’s home, school, or work. Sheltering in place may be required because of an emergency such ... things to keep yourself calm while sheltering in place. ƒ ƒ Relax your body often by doing things that work for you—take deep breaths, stretch, meditate or ...

  6. DUAL USE OF SCHOOL FALLOUT SHELTER SPACE.

    ERIC Educational Resources Information Center

    SAYERS, JOHN

    THIS REPORT DISCUSSES CONSIDERATIONS IN THE USE OF FALLOUT SHELTER SPACE FOR NORMAL SCHOOL ACTIVITIES, INCLUDING THE REQUIREMENTS FOR FALLOUT SHELTERS AND PROBLEMS RELATED TO WINDOWLESS ROOMS. THE PRESENT LACK OF INFORMATION ABOUT PSYCHOLOGICAL PROBLEMS RELATED TO WINDOWLESS ROOMS IS MENTIONED. THE BEST USES FOR WINDOWLESS SPACE ARE NOTED--(1)…

  7. A MODEL BUILDING CODE ARTICLE ON FALLOUT SHELTERS WITH RECOMMENDATIONS FOR INCLUSION OF REQUIREMENTS FOR FALLOUT SHELTER CONSTRUCTION IN FOUR NATIONAL MODEL BUILDING CODES.

    ERIC Educational Resources Information Center

    American Inst. of Architects, Washington, DC.

    A MODEL BUILDING CODE FOR FALLOUT SHELTERS WAS DRAWN UP FOR INCLUSION IN FOUR NATIONAL MODEL BUILDING CODES. DISCUSSION IS GIVEN OF FALLOUT SHELTERS WITH RESPECT TO--(1) NUCLEAR RADIATION, (2) NATIONAL POLICIES, AND (3) COMMUNITY PLANNING. FALLOUT SHELTER REQUIREMENTS FOR SHIELDING, SPACE, VENTILATION, CONSTRUCTION, AND SERVICES SUCH AS ELECTRICAL…

  8. Differences in competitive ability for the occupancy of shelters in triatomines.

    PubMed

    Zacharias, C A; Minoli, S A; Manrique, G

    2017-09-01

    Triatomines (Hemiptera: Reduviidae: Triatominae) are nocturnal blood-sucking insects. During daylight hours they remain in an akinetic state inside their shelters, whereas at dusk they become active and move outside. When they are outside their shelters during the photophase, triatomines are vulnerable to diurnal predators and the period just before dawn is critical to their survival. This work analyses the existence of competitive interactions involved in the occupancy of shelters by triatomines. Behavioural assays were performed in which nymphs of different stages, nutritional status or species were released in an experimental arena containing a space-limited artificial shelter. The proportions of individuals occupying the shelter during the photophase were quantified to estimate the competitive abilities of each stage and species. Intraspecific comparisons showed higher levels of shelter occupancy for fourth over fifth instars and fed over unfed nymphs of Triatoma infestans. Interspecific comparisons showed higher rates of shelter occupancy for Triatoma sordida in comparison with T. infestans, and for T. infestans over Rhodnius prolixus. Arrival order was also relevant to determining shelter occupancy levels: early arrival was advantageous in comparison with later arrival. The study of intra- and interspecific competitive interactions for shelter occupancy provides relevant information about colonization and recolonization processes in the natural environments of triatomines. © 2017 The Royal Entomological Society.

  9. 5 CFR Appendix B to Subpart J of... - Guidelines for Interpreting State Court Orders Awarding Survivor Annuity Benefits to Former Spouses

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Awarding Survivor Annuity Benefits to Former Spouses United States of America Office of Personnel... less expensive and have fewer restrictions than insurable interest annuities but the former spouse's... mistakenly label CSRS benefits as Federal Employee's Retirement System (FERS) benefits, will be interpreted...

  10. 5 CFR Appendix B to Subpart J of... - Guidelines for Interpreting State Court Orders Awarding Survivor Annuity Benefits to Former Spouses

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Awarding Survivor Annuity Benefits to Former Spouses United States of America Office of Personnel... less expensive and have fewer restrictions than insurable interest annuities but the former spouse's... mistakenly label CSRS benefits as Federal Employee's Retirement System (FERS) benefits, will be interpreted...

  11. 5 CFR Appendix B to Subpart J of... - Guidelines for Interpreting State Court Orders Awarding Survivor Annuity Benefits to Former Spouses

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Awarding Survivor Annuity Benefits to Former Spouses United States of America Office of Personnel... less expensive and have fewer restrictions than insurable interest annuities but the former spouse's... mistakenly label CSRS benefits as Federal Employee's Retirement System (FERS) benefits, will be interpreted...

  12. 5 CFR Appendix B to Subpart J of... - Guidelines for Interpreting State Court Orders Awarding Survivor Annuity Benefits to Former Spouses

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Awarding Survivor Annuity Benefits to Former Spouses United States of America Office of Personnel... less expensive and have fewer restrictions than insurable interest annuities but the former spouse's... mistakenly label CSRS benefits as Federal Employee's Retirement System (FERS) benefits, will be interpreted...

  13. Bequest Motives and the Annuity Puzzle.

    PubMed

    Lockwood, Lee M

    2012-04-01

    Few retirees annuitize any wealth, a fact that has so far defied explanation within the standard framework of forward-looking, expected utility-maximizing agents. Bequest motives seem a natural explanation. Yet the prevailing view is that people with plausible bequest motives should annuitize part of their wealth, and thus that bequest motives cannot explain why most people do not annuitize any wealth. I show, however, that people with plausible bequest motives are likely to be better off not annuitizing any wealth at available rates. The evidence suggests that bequest motives play a central role in limiting the demand for annuities.

  14. Bequest Motives and the Annuity Puzzle

    PubMed Central

    Lockwood, Lee M.

    2011-01-01

    Few retirees annuitize any wealth, a fact that has so far defied explanation within the standard framework of forward-looking, expected utility-maximizing agents. Bequest motives seem a natural explanation. Yet the prevailing view is that people with plausible bequest motives should annuitize part of their wealth, and thus that bequest motives cannot explain why most people do not annuitize any wealth. I show, however, that people with plausible bequest motives are likely to be better off not annuitizing any wealth at available rates. The evidence suggests that bequest motives play a central role in limiting the demand for annuities. PMID:22822300

  15. Attitudes Toward Smoking Cessation Among Sheltered Homeless Parents.

    PubMed

    Stewart, Holly C; Stevenson, Terrell N; Bruce, Janine S; Greenberg, Brian; Chamberlain, Lisa J

    2015-12-01

    The prevalence of smoking among homeless adults is approximately 70 %. Cessation programs designed for family shelters should be a high priority given the dangers cigarette smoke poses to children. However, the unique nature of smoking in the family shelter setting remains unstudied. We aimed to assess attitudes toward smoking cessation, and unique barriers and motivators among homeless parents living in family shelters in Northern California. Six focus groups and one interview were conducted (N = 33, ages 23-54). The focus groups and interviews were audiorecorded, transcribed verbatim, and a representative team performed qualitative theme analysis. Eight males and 25 females participated. The following major themes emerged: (1) Most participants intended to quit eventually, citing concern for their children as their primary motivation. (2) Significant barriers to quitting included the ubiquity of cigarette smoking, its central role in social interactions in the family shelter setting, and its importance as a coping mechanism. (3) Participants expressed interest in quitting "cold turkey" and in e-cigarettes, but were skeptical of the patch and pharmacotherapy. (4) Feelings were mixed regarding whether individual, group or family counseling would be most effective. Homeless parents may be uniquely motivated to quit because of their children, but still face significant shelter-based social and environmental barriers to quitting. Successful cessation programs in family shelters must be designed with the unique motivations and barriers of this population in mind.

  16. 5 CFR 831.1208 - Termination of disability annuity because of recovery.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Termination of disability annuity because of recovery. 831.1208 Section 831.1208 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1208 Termination of...

  17. Effects of Prior Experience on Shelter-Seeking Behavior of Juvenile American Lobsters.

    PubMed

    Bayer, Skylar R; Bianchi, Katherine M; Atema, Jelle; Jacobs, Molly W

    2017-04-01

    Shelter-seeking behaviors are vital for survival for a range of juvenile benthic organisms. These behaviors may be innate or they may be affected by prior experience. After hatching, American lobsters Homarus americanus likely first come into contact with shelter during the late postlarval (decapodid) stage, known as stage IV. After the subsequent molt to the first juvenile stage (stage V), they are entirely benthic and are thought to be highly cryptic. We hypothesized that postlarval (stage IV) experience with shelter would carry over into the first juvenile stage (stage V) and reduce the time needed for juveniles to locate and enter shelters (sheltering). We found some evidence of a carryover effect, but not the one we predicted: stage V juveniles with postlarval shelter experience took significantly longer to initiate sheltering. We also hypothesized that stage V juveniles would demonstrate learning by relocating shelters more quickly with immediate prior experience. Our findings were mixed. In a maze, juveniles with immediate prior experience were faster to regain visual contact with shelter, suggesting that they had learned the location of the shelter. In contrast, there was no significant effect of immediate prior experience on time to initiate sheltering in an open arena, or in the maze after juveniles had regained visual contact. We conclude that very young (stage V) juvenile lobsters modify their shelter-seeking behavior based on prior experiences across several timescales. Ecologically relevant variation in habitat exposure among postlarval and early juvenile lobsters may influence successful recruitment in this culturally and commercially important fishery species.

  18. Euthanasia-related strain and coping strategies in animal shelter employees.

    PubMed

    Baran, Benjamin E; Allen, Joseph A; Rogelberg, Steven G; Spitzmüller, Christiane; Digiacomo, Natalie A; Webb, Jennifer B; Carter, Nathan T; Clark, Olga L; Teeter, Lisa A; Walker, Alan G

    2009-07-01

    To identify and evaluate coping strategies advocated by experienced animal shelter workers who directly engaged in euthanizing animals. Cross-sectional study. Animal shelters across the United States in which euthanasia was conducted (5 to 100 employees/shelter). With the assistance of experts associated with the Humane Society of the United States, the authors identified 88 animal shelters throughout the United States in which animal euthanasia was actively conducted and for which contact information regarding the shelter director was available. Staff at 62 animal shelters agreed to participate in the survey. Survey packets were mailed to the 62 shelter directors, who then distributed them to employees. The survey included questions regarding respondent age, level of education, and role and asked those directly involved in the euthanasia of animals to provide advice on strategies for new euthanasia technicians to deal with the related stress. Employees completed the survey and returned it by mail. Content analysis techniques were used to summarize survey responses. Coping strategies suggested by 242 euthanasia technicians were summarized into 26 distinct coping recommendations in 8 categories: competence or skills strategies, euthanasia behavioral strategies, cognitive or self-talk strategies, emotional regulation strategies, separation strategies, get-help strategies, seek long-term solution strategies, and withdrawal strategies. Euthanizing animals is a major stressor for many animal shelter workers. Information regarding the coping strategies identified in this study may be useful for training new euthanasia technicians.

  19. 5 CFR 831.682 - Election by a retiree who retired before May 7, 1985, to provide a former spouse annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... annuity, the retiree must deposit an amount equal to the sum of the monthly differences between the self... annual interest, computed under § 831.105, from the date to which each monthly difference is attributable... amount equal to the sum of the monthly differences between the self-only annuity and the amount of...

  20. 5 CFR 831.682 - Election by a retiree who retired before May 7, 1985, to provide a former spouse annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... annuity, the retiree must deposit an amount equal to the sum of the monthly differences between the self... annual interest, computed under § 831.105, from the date to which each monthly difference is attributable... amount equal to the sum of the monthly differences between the self-only annuity and the amount of...

  1. 5 CFR 831.682 - Election by a retiree who retired before May 7, 1985, to provide a former spouse annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... annuity, the retiree must deposit an amount equal to the sum of the monthly differences between the self... annual interest, computed under § 831.105, from the date to which each monthly difference is attributable... amount equal to the sum of the monthly differences between the self-only annuity and the amount of...

  2. 5 CFR 831.682 - Election by a retiree who retired before May 7, 1985, to provide a former spouse annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... annuity, the retiree must deposit an amount equal to the sum of the monthly differences between the self... annual interest, computed under § 831.105, from the date to which each monthly difference is attributable... amount equal to the sum of the monthly differences between the self-only annuity and the amount of...

  3. 5 CFR 831.682 - Election by a retiree who retired before May 7, 1985, to provide a former spouse annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... annuity, the retiree must deposit an amount equal to the sum of the monthly differences between the self... annual interest, computed under § 831.105, from the date to which each monthly difference is attributable... amount equal to the sum of the monthly differences between the self-only annuity and the amount of...

  4. Blast and Penetration Resistant Tactical Shelters

    DTIC Science & Technology

    1979-07-01

    2. Hardened Wall Material Properties 32 3. S-280 Shelter Panal Properties 33 4. Results Zor Dynamic Response of Complete S-280 Shelters 32 £-". In...insulation from a -6501 low to a 120 0F high plus a solar heating load 7. Corrosion resistance including salt fog 8. Blackout capability 9. Fungus...65 0 F), high temperature (120 0 F) plus a solar heating (BTU) load. g. Corrosion resistance (salt fog). 19 h. Blackout capability. i. Fungus

  5. Open space suitability analysis for emergency shelter after an earthquake

    NASA Astrophysics Data System (ADS)

    Anhorn, J.; Khazai, B.

    2014-06-01

    In an emergency situation shelter space is crucial for people affected by natural hazards. Emergency planners in disaster relief and mass care can greatly benefit from a sound methodology that identifies suitable shelter areas and sites where shelter services need to be improved. A methodology to rank suitability of open spaces for contingency planning and placement of shelter in the immediate aftermath of a disaster is introduced. The Open Space Suitability Index (OSSI) uses the combination of two different measures: a qualitative evaluation criterion for the suitability and manageability of open spaces to be used as shelter sites, and a second quantitative criterion using a capacitated accessibility analysis based on network analysis. For the qualitative assessment, implementation issues, environmental considerations, and basic utility supply are the main categories to rank candidate shelter sites. Geographic Information System (GIS) is used to reveal spatial patterns of shelter demand. Advantages and limitations of this method are discussed on the basis of a case study in Kathmandu Metropolitan City (KMC). According to the results, out of 410 open spaces under investigation, 12.2% have to be considered not suitable (Category D and E) while 10.7% are Category A and 17.6% are Category B. Almost two third (59.5%) are fairly suitable (Category C).

  6. Open space suitability analysis for emergency shelter after an earthquake

    NASA Astrophysics Data System (ADS)

    Anhorn, J.; Khazai, B.

    2015-04-01

    In an emergency situation shelter space is crucial for people affected by natural hazards. Emergency planners in disaster relief and mass care can greatly benefit from a sound methodology that identifies suitable shelter areas and sites where shelter services need to be improved. A methodology to rank suitability of open spaces for contingency planning and placement of shelter in the immediate aftermath of a disaster is introduced. The Open Space Suitability Index uses the combination of two different measures: a qualitative evaluation criterion for the suitability and manageability of open spaces to be used as shelter sites and another quantitative criterion using a capacitated accessibility analysis based on network analysis. For the qualitative assessment implementation issues, environmental considerations and basic utility supply are the main categories to rank candidate shelter sites. A geographic information system is used to reveal spatial patterns of shelter demand. Advantages and limitations of this method are discussed on the basis of an earthquake hazard case study in the Kathmandu Metropolitan City. According to the results, out of 410 open spaces under investigation, 12.2% have to be considered not suitable (Category D and E) while 10.7% are Category A and 17.6% are Category B. Almost two-thirds (59.55%) are fairly suitable (Category C).

  7. Characteristics and Outcomes of Dogs Admitted into Queensland RSPCA Shelters

    PubMed Central

    Rand, Jacquie; Morton, John; Paterson, Mandy

    2017-01-01

    Simple Summary An up-to-date and comprehensive understanding of the characteristics and outcomes of dogs entering shelters is required for implementing targeted strategies to reduce euthanasia of healthy and treatable dogs in Australia. Currently, there are few up-to-date Australian data published on dogs entering shelters, and their outcomes. Of dogs entering the Royal Society for Prevention of Cruelty to Animals, Queensland shelters in 2014, the majority (58%) were strays and 26% were puppies. Only 18% of dogs >6 months were desexed. Most dogs were reclaimed (32%) or adopted (43%). Strategies targeted to locations and breeds overrepresented by admissions are required to reduce shelter admissions, particularly of strays and unwanted litters. Abstract Over 200,000 stray and surrendered dogs are admitted to shelters and municipal facilities in Australia each year, and approximately 20% are euthanized. Contemporary, comprehensive data on the characteristics and outcomes of dogs entering shelters are required to reduce shelter admissions and euthanasia. However, there are currently limited up-to-date data published on dog admission into shelters. A retrospective single cohort study was conducted to describe the characteristics and outcomes of the dog population entering Royal Society for Prevention of Cruelty to Animals, Queensland (RSPCA-QLD) shelters in 2014 (n = 11,967). The majority of dog admissions were strays from the public (24%) or from municipal councils (34%). Just over a quarter of admissions were puppies, 18% of adults (>6 months) were desexed, and the majority of admissions were crossbred dogs (92%). The majority of owner surrenders (86%) were due to human-related reasons. Most dogs were reclaimed (32%) or adopted (43%) and aggression was the most common reason for euthanasia of adult dogs (45%). Low-cost or free desexing and identification programs targeted to areas and breeds contributing to high intake, and increased support services for owners at

  8. For Youth, by Youth: A Third Student-Run Homeless Shelter

    ERIC Educational Resources Information Center

    Seider, Scott C.

    2016-01-01

    This past winter, the third student-run homeless shelter in the United States came into being. Two recent Harvard graduates, Sam Greenberg and Sarah Rosenkrantz, who had volunteered at the Harvard Square Homeless Shelter as college students, saw a need within the Boston and Cambridge communities for a homeless shelter serving young adults. Drawing…

  9. Sheltered Workshop Study. A Nationwide Report on Sheltered Workshops and Their Employment of Handicapped Individuals. Statistical Appendix to Volume I.

    ERIC Educational Resources Information Center

    Employment and Training Administration (DOL), Washington, DC.

    Presented is the statistical appendix to the Department of Labor's survey of sheltered workshop programs for handicapped persons. Included are 198 tables on such aspects as regional distribution of sheltered workshops and clients, client capacity of workshops, clients not accepted for workshop services, capital investment in plant and equipment,…

  10. An observational study of the relationship between Capacity for Care as an animal shelter management model and cat health, adoption and death in three animal shelters.

    PubMed

    Karsten, C L; Wagner, D C; Kass, P H; Hurley, K F

    2017-09-01

    Animal shelters struggle to function at their 'right size' in terms of physical, staffing and outcome capacity, especially with seasonal fluctuations in cat intake. To address this, a Capacity for Care (C4C) management model was devised to balance health and welfare requirements of all animals while maintaining or improving goals for positive outcomes, such as adoption or transfer. In this observational study of three shelters, applying the C4C management system gave each organization an optimal average daily shelter cat population target (to be achieved through proactive length of stay management) and helped each shelter to increase the size of their feline housing units. Pre- and post-C4C implementation data were evaluated to determine impact on average monthly isolation ward populations and cat outcomes such as adoptions and shelter deaths (euthanasia/died). Improved outcomes including increased adoption probability, decreased shelter death probability and fewer cats requiring infectious disease isolation were seen after C4C institution. Results suggest that implementation of this management model could help other shelters achieve similar results. Copyright © 2017 The Authors. Published by Elsevier Ltd.. All rights reserved.

  11. Protecting red oak seedlings with tree shelters in northwestern Pennsylvania

    Treesearch

    Russell S. Walters; Russell S. Walters

    1993-01-01

    Examines the growth and survival of planted and natural red oak seedlings and seedlings from planted acorns within translucent tan tree shelters, fences, and unprotected controls under a shelterwood seed-cut stand. Seedlings planted within tree shelters and fences were inside tree shelters. Natural seedlings grew very little and their height inside and outside of tree...

  12. Understanding How Domestic Violence Shelter Rules May Influence Survivor Empowerment.

    PubMed

    Gregory, Katie; Nnawulezi, Nkiru; Sullivan, Cris M

    2017-10-01

    Domestic violence shelters have historically gone beyond providing emergency residential space for survivors by assisting in obtaining future housing, employment, health care, child care, or legal services. Domestic violence shelters are expected to operate within an empowerment philosophy, with an understanding that survivors are self-determining, can identify their needs, and know what it takes to meet those needs. Recent research has indicated that, as many shelters have become more rigid in creating rules that survivors must follow to access and retain free temporary housing, the result has been survivors' feelings of disempowerment, the complete opposite of what was originally intended. This study builds on the small amount of research conducted regarding survivors' experiences of shelter rules by specifically examining how rules were perceived to affect empowerment. Seventy-three survivors from two domestic violence shelters were asked about their experiences around specific shelter rules relating to curfew, parenting, chores, time limits, food, alcohol, drugs, and medications. A transcendental phenomenological approach was used to analyze the qualitative data, seeking explanations of how survivors made meaning of the rules and how those rules influenced their empowerment. Among those survivors who found the rules problematic, three major themes emerged: (a) rules acted as barriers to carrying out their normal, day-to-day activities; (b) the shelter staff's flexibility with rules was based on contingencies; and (c) rules negatively affected their psychological well-being, and required them to engage in protective behaviors. Recommendations are made for the reexamination and restructuring of rules within domestic violence shelters.

  13. 5 CFR 846.304 - Computing FERS annuities for persons with CSRS service.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...) and (c). (d)(1) Except as specified in § 846.305, the average pay for computations under paragraphs (b... basic pay in effect over any 3 consecutive years of creditable service or, in the case of an annuity...

  14. 5 CFR 846.304 - Computing FERS annuities for persons with CSRS service.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) and (c). (d)(1) Except as specified in § 846.305, the average pay for computations under paragraphs (b... basic pay in effect over any 3 consecutive years of creditable service or, in the case of an annuity...

  15. Training veterinary students in shelter medicine: a service-learning community-classroom technique.

    PubMed

    Stevens, Brenda J; Gruen, Margaret E

    2014-01-01

    Shelter medicine is a rapidly developing field of great importance, and shelters themselves provide abundant training opportunities for veterinary medical students. Students trained in shelter medicine have opportunities to practice zoonotic and species-specific infectious disease control, behavioral evaluation and management, primary care, animal welfare, ethics, and public policy issues. A range of sheltering systems now exists, from brick-and-mortar facilities to networks of foster homes with no centralized facility. Exposure to a single shelter setting may not allow students to understand the full range of sheltering systems that exist; a community-classroom approach introduces students to a diverse array of sheltering systems while providing practical experience. This article presents the details and results of a series of 2-week elective clinical rotations with a focus on field and service learning in animal shelters. The overall aim was to provide opportunities that familiarized students with sheltering systems and delivered primary-care training. Other priorities included increasing awareness of public health concerns and equipping students to evaluate shelters on design, operating protocols, infectious disease control, animal enrichment, and community outreach. Students were required to participate in rounds and complete a project that addressed a need recognized by them during the rotation. This article includes costs associated with the rotation, a blueprint for how the rotation was carried out at our institution, and details of shelters visited and animals treated, including a breakdown of treatments provided. Also discussed are the student projects and student feedback on this valuable clinical experience.

  16. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  17. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

  18. 5 CFR 880.203 - Missing annuitant status and suspension of annuity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Missing annuitant status and suspension... UNEXPLAINED ABSENCE Procedures § 880.203 Missing annuitant status and suspension of annuity. (a) Upon receipt... status of missing annuitant. The Associate Director will then— (1) Suspend payments to the missing...

  19. 5 CFR 880.203 - Missing annuitant status and suspension of annuity.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Missing annuitant status and suspension... UNEXPLAINED ABSENCE Procedures § 880.203 Missing annuitant status and suspension of annuity. (a) Upon receipt... status of missing annuitant. The Associate Director will then— (1) Suspend payments to the missing...

  20. 5 CFR 880.203 - Missing annuitant status and suspension of annuity.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Missing annuitant status and suspension... UNEXPLAINED ABSENCE Procedures § 880.203 Missing annuitant status and suspension of annuity. (a) Upon receipt... status of missing annuitant. The Associate Director will then— (1) Suspend payments to the missing...

  1. 5 CFR 880.203 - Missing annuitant status and suspension of annuity.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Missing annuitant status and suspension... UNEXPLAINED ABSENCE Procedures § 880.203 Missing annuitant status and suspension of annuity. (a) Upon receipt... status of missing annuitant. The Associate Director will then— (1) Suspend payments to the missing...

  2. 5 CFR 880.203 - Missing annuitant status and suspension of annuity.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Missing annuitant status and suspension... UNEXPLAINED ABSENCE Procedures § 880.203 Missing annuitant status and suspension of annuity. (a) Upon receipt... status of missing annuitant. The Associate Director will then— (1) Suspend payments to the missing...

  3. 20 CFR 225.22 - Employee RIB PIA used in survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... This PIA is computed in accordance with section 215 of the Social Security Act using the deceased... RETIREMENT ACT PRIMARY INSURANCE AMOUNT DETERMINATIONS PIA's Used in Computing Survivor Annuities and the... Employee Retirement Insurance Benefit PIA (Employee RIB PIA) is used to compute the employee RIB amount...

  4. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

  5. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

  6. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

  7. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

  8. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

  9. FEATURE 2, OPEN SIDE OF SHELTER, VIEW FACING NORTHEAST. ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    FEATURE 2, OPEN SIDE OF SHELTER, VIEW FACING NORTHEAST. - Naval Air Station Barbers Point, Anti-Aircraft Battery Complex-Shelter, East of Coral Sea Road, northwest of Hamilton Road, Ewa, Honolulu County, HI

  10. Radon in earth-sheltered structures

    USGS Publications Warehouse

    Landa, E.R.

    1984-01-01

    Radon concentration in the indoor air of six residential and three non-residential earth-sheltered buildings in eastern Colorado was monitored quarterly over a nine-month period using passive, integrating detectors. Average radon concentrations during the three-month sampling periods ranged from about 1 to 9 pCi/L, although one building, a poorly ventilated storage bunker, had concentrations as high as 39 pCi/L. These radon concentrations are somewhat greater than those typically reported for conventional buildings (around 1 pCi/L); but they are of the same order of magnitude as radon concentrations reported for energy-efficient buildings which are not earth-sheltered. ?? 1984.

  11. FEATURE 2, SHELTER, NORTHNORTHEAST SIDE, VIEW FACING SOUTHSOUTHWEST. Naval ...

    Library of Congress Historic Buildings Survey, Historic Engineering Record, Historic Landscapes Survey

    FEATURE 2, SHELTER, NORTH-NORTHEAST SIDE, VIEW FACING SOUTH-SOUTHWEST. - Naval Air Station Barbers Point, Anti-Aircraft Battery Complex-Shelter, East of Coral Sea Road, northwest of Hamilton Road, Ewa, Honolulu County, HI

  12. A portable instrument shelter for ecological studies

    Treesearch

    Kenneth E. Hungerford

    1957-01-01

    In studies of an ecological nature, it is often desirable to make records of temperature or humidity on the site of the particular study. A standard instrument shelter, as used by the U. S. Weather Bureau (U. S. Weather Bureau 1941), is heavy, bulky and not adapted for short term use on field projects. This paper describes a small light instrument shelter, large enough...

  13. Where to go? Strategic modelling of access to emergency shelters in Mozambique.

    PubMed

    Gall, Melanie

    2004-03-01

    This paper, through spatial-analysis techniques, examines the accessibility of emergency shelters for vulnerable populations, and outlines the benefits of an extended and permanently established shelter network in central Mozambique. The raster-based modelling approach considers data on land cover, locations of accommodation centres in 2000, settlements and infrastructure. The shelter analysis is a two-step process determining access for vulnerable communities first, followed by a suitability analysis for additional emergency shelter sites. The results indicate the need for both retrofitting existing infrastructure (schools, health posts) to function as shelters during an emergency, and constructing new facilities - at best multi-purpose facilities that can serve as social infrastructure and shelter. Besides assessing the current situation in terms of availability and accessibility of emergency shelters, this paper provides an example of evaluating the effectiveness of humanitarian assistance without conventional mechanisms like food tonnage and number of beneficiaries.

  14. Analysis of the Effectiveness of the Retire Tool When Deciding Between High 36 Retirement and Blended TSP Retirement

    DTIC Science & Technology

    2016-12-01

    based on life expectancy and the TSP account selected. The TSP Growth and Annuity Element also estimates how taxes will increase at the time the service...the BRS. 14. SUBJECT TERMS military retirement, blended retirement, HIGH-36, thrift savings plan, investment risk, retirement taxes , net present...20 2. Tax Impacts

  15. Guide to the Administration of Charitable Remainder Trusts. Third Edition.

    ERIC Educational Resources Information Center

    Clark, David W.; And Others

    This is the third edition of a workbook prepared as a kind of primer for those responsible for the administration of charitable remainder trusts in accordance with the Tax Reform Act of 1969. The topics covered include: trust administration in general; pooled income fund; unitrust; annuity trust; gift annuity; short term income (lead) trust; gift…

  16. Modelling personality, plasticity and predictability in shelter dogs

    PubMed Central

    2017-01-01

    Behavioural assessments of shelter dogs (Canis lupus familiaris) typically comprise standardized test batteries conducted at one time point, but test batteries have shown inconsistent predictive validity. Longitudinal behavioural assessments offer an alternative. We modelled longitudinal observational data on shelter dog behaviour using the framework of behavioural reaction norms, partitioning variance into personality (i.e. inter-individual differences in behaviour), plasticity (i.e. inter-individual differences in average behaviour) and predictability (i.e. individual differences in residual intra-individual variation). We analysed data on interactions of 3263 dogs (n = 19 281) with unfamiliar people during their first month after arrival at the shelter. Accounting for personality, plasticity (linear and quadratic trends) and predictability improved the predictive accuracy of the analyses compared to models quantifying personality and/or plasticity only. While dogs were, on average, highly sociable with unfamiliar people and sociability increased over days since arrival, group averages were unrepresentative of all dogs and predictions made at the individual level entailed considerable uncertainty. Effects of demographic variables (e.g. age) on personality, plasticity and predictability were observed. Behavioural repeatability was higher one week after arrival compared to arrival day. Our results highlight the value of longitudinal assessments on shelter dogs and identify measures that could improve the predictive validity of behavioural assessments in shelters. PMID:28989764

  17. 5 CFR Appendix A to Subpart C of... - Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former Spouses of Deceased Separated Employees A...—Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former Spouses of...

  18. 26 CFR 514.8 - Release of excess tax withheld at source.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) and derived from a domestic corporation by a nonresident alien (including a nonresident alien..., and life annuities. (i) If a taxpayer furnishes to the withholding agent a Form 1001A-F, properly... after January 1, 1957, from royalties, private pensions, and life annuities in respect of which the form...

  19. 26 CFR 514.8 - Release of excess tax withheld at source.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) and derived from a domestic corporation by a nonresident alien (including a nonresident alien..., and life annuities. (i) If a taxpayer furnishes to the withholding agent a Form 1001A-F, properly... after January 1, 1957, from royalties, private pensions, and life annuities in respect of which the form...

  20. 26 CFR 514.8 - Release of excess tax withheld at source.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) and derived from a domestic corporation by a nonresident alien (including a nonresident alien..., and life annuities. (i) If a taxpayer furnishes to the withholding agent a Form 1001A-F, properly... after January 1, 1957, from royalties, private pensions, and life annuities in respect of which the form...

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