Science.gov

Sample records for agency pension benefit

  1. Who Benefits from Pension Enhancements?

    ERIC Educational Resources Information Center

    Koedel, Cory; Ni, Shawn; Podgursky, Michael

    2014-01-01

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

  2. 77 FR 70210 - Agency Information Collection (Veteran's Application for Compensation and/or Pension): Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-23

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

  3. University Benefits Survey. Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1984 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: questions on general benefits, such as insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, and maternity leave policy;…

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

    ERIC Educational Resources Information Center

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

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

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

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

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

  6. University Benefits Survey, Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    The results of a survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy, Ontario…

  7. University Benefits Survey. Part 1 (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1983 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy,…

  8. University Benefits Survey. Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1985 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of information on benefits, proposed changes in benefits, provision of accidental death and dismemberment insurance,…

  9. 17 CFR 256.926 - Employee pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 17 CFR 256.926 - Employee pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 22 CFR 19.9 - Pension benefits for former spouses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 22 CFR 19.9 - Pension benefits for former spouses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    Strate, John M.

    1984-01-01

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

  14. Who Benefits from Pension Enhancements? Working Paper 76

    ERIC Educational Resources Information Center

    Koedel, Cory; Ni, Shawn; Podgursky, Michael

    2012-01-01

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

  15. 47 CFR 1.788 - Reports regarding pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  17. 29 CFR 2510.3-2 - Employee pension benefit plan.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  18. 20 CFR 1002.260 - What pension benefit plans are covered under USERRA?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 77 FR 74515 - Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Charter Renewal

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-14

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 75 FR 80072 - Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Charter Renewal

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-21

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

  2. Ontario Universities Benefits Survey, 1990-91: Part I, Benefits Excluding Pensions.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    The report details, in tabular form, non-pension benefits offered by each of 17 Ontario universities. These include: supplementary health insurance; long term disability; sick leave entitlement; sick leave-benefits continuance; long term disability-benefits continuance; life insurance; survivor benefit; dental plan; post-retirement benefits;…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 78 FR 36596 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-18

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

  5. 76 FR 44047 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-22

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

  6. 20 CFR 1002.259 - How does USERRA protect an employee's pension benefits?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. 77 FR 33241 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-05

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

  8. 75 FR 45166 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-02

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

  9. 29 CFR 4.175 - Meeting requirements for health, welfare, and/or pension benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  10. 20 CFR 422.122 - Information on deferred vested pension benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 20 CFR 422.122 - Information on deferred vested pension benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 29 CFR 4.175 - Meeting requirements for health, welfare, and/or pension benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  13. Ontario Universities Benefits Survey, 1987-88. Part I: Benefits Excluding Pensions.

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of the 1987-1988 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: administration and insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy, Ontario health…

  14. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-29

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

  17. 78 FR 57925 - Agency Information Collection (Pension Claim Questionnaire for Farm Income) Activity Under OMB...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-20

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

  18. 78 FR 6848 - Agency Information Collection (Compensation and Pension Examination Program) Activities Under OMB...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-31

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

  19. 76 FR 27889 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-13

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  20. 76 FR 21252 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated...

  1. 76 FR 2578 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated...

  2. 75 FR 63380 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated...

  3. 78 FR 49682 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. ] SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  4. 76 FR 70639 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  5. 77 FR 41270 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-13

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  6. 77 FR 22215 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-13

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  7. 77 FR 68685 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-16

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  8. 76 FR 50413 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  9. 77 FR 62433 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in...

  10. 20 CFR 1002.261 - Who is responsible for funding any plan obligation to provide the employee with pension benefits?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... obligation to provide the employee with pension benefits? 1002.261 Section 1002.261 Employees' Benefits... and Benefits Pension Plan Benefits § 1002.261 Who is responsible for funding any plan obligation to provide the employee with pension benefits? With the exception of multiemployer plans, which have...

  11. 20 CFR 1002.266 - What are the obligations of a multiemployer pension benefit plan under USERRA?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... pension benefit plan under USERRA? 1002.266 Section 1002.266 Employees' Benefits OFFICE OF THE ASSISTANT... SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.266 What are the obligations of a multiemployer pension benefit plan under USERRA?...

  12. 20 CFR 1002.266 - What are the obligations of a multiemployer pension benefit plan under USERRA?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pension benefit plan under USERRA? 1002.266 Section 1002.266 Employees' Benefits OFFICE OF THE ASSISTANT... SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.266 What are the obligations of a multiemployer pension benefit plan under USERRA?...

  13. 20 CFR 1002.261 - Who is responsible for funding any plan obligation to provide the employee with pension benefits?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... obligation to provide the employee with pension benefits? 1002.261 Section 1002.261 Employees' Benefits... and Benefits Pension Plan Benefits § 1002.261 Who is responsible for funding any plan obligation to provide the employee with pension benefits? With the exception of multiemployer plans, which have...

  14. A National Study of the Net Benefits of State Pension Plans for Educators

    ERIC Educational Resources Information Center

    Toutkoushian, Robert K.; Bathon, Justin M.; McCarthy, Martha M.

    2011-01-01

    Although benefits can be a sizable part of an educator's total compensation, there has been little scholarly inquiry into the state pension plans for educators. Despite the fact that all defined benefit plans rely on the same basic formula for calculating annual pensions, they vary across states in the multiplier used, the method for calculating…

  15. 29 CFR 2530.203-3 - Suspension of pension benefits upon employment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... more hours of service (as defined in 29 CFR 2530.200b-2(a)(1) and (2)) for an employer which maintains... 29 Labor 9 2011-07-01 2011-07-01 false Suspension of pension benefits upon employment. 2530.203-3... ADMINISTRATION, DEPARTMENT OF LABOR MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS UNDER THE...

  16. 29 CFR 2530.203-3 - Suspension of pension benefits upon employment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... more hours of service (as defined in 29 CFR 2530.200b-2(a)(1) and (2)) for an employer which maintains... 29 Labor 9 2010-07-01 2010-07-01 false Suspension of pension benefits upon employment. 2530.203-3... ADMINISTRATION, DEPARTMENT OF LABOR MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS UNDER THE...

  17. 3 CFR - Designation of Officers of the Pension Benefit Guaranty Corporation To Act as Director of the...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 3 The President 1 2014-01-01 2014-01-01 false Designation of Officers of the Pension Benefit Guaranty Corporation To Act as Director of the Pension Benefit Guaranty Corporation Presidential Documents Other Presidential Documents Memorandum of February 1, 2013 Designation of Officers of the Pension Benefit Guaranty Corporation To Act as...

  18. 48 CFR 52.215-18 - Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Plans for Postretirement Benefits (PRB) Other Than Pensions. 52.215-18 Section 52.215-18 Federal... Postretirement Benefits (PRB) Other Than Pensions. As prescribed in 15.408(j), insert the following clause: Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions (JUL 2005) (a)...

  19. 48 CFR 52.215-18 - Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Plans for Postretirement Benefits (PRB) Other Than Pensions. 52.215-18 Section 52.215-18 Federal... Postretirement Benefits (PRB) Other Than Pensions. As prescribed in 15.408(j), insert the following clause: Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions (JUL 2005) (a)...

  20. 75 FR 77957 - Agency Information Collection (Pension Claim Questionnaire for Farm Income) Activity Under OMB...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-14

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Agency Information Collection (Pension Claim Questionnaire for Farm Income) Activity Under OMB... INFORMATION: Title: Pension Claim Questionnaire for Farm Income, VA Form 21- 4165. OMB Control Number:...

  1. 78 FR 44600 - 167th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-24

    ... Benefits Security Administration 167th Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will be... Segments, (2), Locating Missing and Lost Participants, and (3) Private Sector Pension De-risking...

  2. 78 FR 62708 - 169th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-22

    ... Benefits Security Administration 169th Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will be..., and (3) Private Sector Pension De-risking and Participant Protections. Descriptions of these...

  3. 78 FR 24235 - 166th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-24

    ... Benefits Security Administration 166th Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will be... following issues: (1) Locating Missing and Lost Participants, (2) Private Sector Pension De-risking...

  4. 75 FR 2437 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated Single-Employer...

  5. 75 FR 49407 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-13

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated Single-Employer...

  6. Pension Benefit Guaranty Corporation Pilots Equitable Treatment Act

    THOMAS, 112th Congress

    Sen. Akaka, Daniel K. [D-HI

    2011-05-12

    05/12/2011 Read twice and referred to the Committee on Health, Education, Labor, and Pensions. (text of measure as introduced in Senate: CR S2956) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  7. Using a 401(h) account to fund retiree health benefits from your pension plan.

    PubMed

    Lee, David; Singerman, Eduardo

    2003-06-01

    If a health and welfare plan covering retirees faces financial shortfalls, administrators and trustees can fund retiree health benefit payments from a related pension plan that may be in better condition. This method is legal and ethical, but it requires sophisticated accounting techniques for creating an account that provides retiree members with promised benefits while meeting statutory and regulatory requirements. PMID:12800312

  8. Teaching the Interrelationships among Costs, Expense, and Liability of a Defined Benefit Pension Plan

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Godwin, Norman H.

    2008-01-01

    The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards No. 158 "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans" (SFAS #158). Their intent is to comprehensively reconsider the accounting for postretirement benefit plans in phases. The first phase was to provide…

  9. 20 CFR 1002.264 - Is the employee allowed to repay a previous distribution from a pension benefits plan upon being...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... distribution from a pension benefits plan upon being reemployed? 1002.264 Section 1002.264 Employees' Benefits... and Benefits Pension Plan Benefits § 1002.264 Is the employee allowed to repay a previous distribution from a pension benefits plan upon being reemployed? Yes, provided the plan is a defined benefit...

  10. 20 CFR 1002.264 - Is the employee allowed to repay a previous distribution from a pension benefits plan upon being...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... distribution from a pension benefits plan upon being reemployed? 1002.264 Section 1002.264 Employees' Benefits... and Benefits Pension Plan Benefits § 1002.264 Is the employee allowed to repay a previous distribution from a pension benefits plan upon being reemployed? Yes, provided the plan is a defined benefit...

  11. 75 FR 47636 - 152nd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 152nd Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans will be held on August 31-September 2, 2010....

  12. 77 FR 59420 - 164th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-27

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 164th Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  13. 78 FR 5209 - 165th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-24

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 165th Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  14. 77 FR 11159 - 160th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-24

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 160th Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  15. 77 FR 66186 - 164th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-02

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 164th Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  16. 75 FR 57063 - 153rd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-17

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 153rd Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans will be held on October 4, 2010. The meeting...

  17. 77 FR 28406 - 161st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-14

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 161st Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  18. 75 FR 27002 - 151st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-13

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 151st Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans will be held on June 29-July 1, 2010. The...

  19. 77 FR 44676 - 162nd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 162nd Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  20. 76 FR 65211 - 159th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-20

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 159th Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  1. 76 FR 48903 - 157th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-09

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 157th Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  2. 78 FR 8953 - Designation of Officers of the Pension Benefit Guaranty Corporation To Act as Director of the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-06

    .... (Presidential Sig.) THE WHITE HOUSE, Washington, February 1, 2013. [FR Doc. 2013-02855 Filed 2-5-13; 11:15 am... Documents#0;#0; ] Memorandum of February 1, 2013 Designation of Officers of the Pension Benefit Guaranty Corporation To Act as Director of the Pension Benefit Guaranty Corporation Memorandum for the Director of...

  3. 75 FR 11199 - 150th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 150th Meeting of the Advisory Council on Employee Welfare and Pension... Council on Employee Welfare and Pension Benefit Plans will be held on March 22, 2010. The session...

  4. 75 FR 64947 - 154th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... Pension Benefit Plans; Notice of Meeting; Notice #0;#0;Federal Register / Vol. 75, No. 202 / Wednesday... Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant... (ERISA), 29 U.S.C. 1142, the 154th open meeting of the Advisory Council on Employee Welfare and...

  5. Redefining Teacher Pensions: Strategically Defined Benefits for New Teachers and Fiscal Sustainability for All

    ERIC Educational Resources Information Center

    Miller, Raegen T.

    2011-01-01

    This paper offers three constructive recommendations that apply specifically to public school teachers, the largest group of state and local government employees, and one of special importance to the long-term economic competitiveness of the country. The recommendations embrace and protect existing defined-benefit pension plans, which are under…

  6. 76 FR 74699 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-01

    ...; Expected Retirement Age AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This... benefits under a plan. DATES: Effective Date: January 1, 2012. FOR FURTHER INFORMATION CONTACT: Catherine B....) SUPPLEMENTARY INFORMATION: The Pension Benefit Guaranty Corporation (PBGC) administers the pension...

  7. 75 FR 74622 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-01

    ...; Expected Retirement Age AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This... benefits under a plan. DATES: Effective Date: January 1, 2011. FOR FURTHER INFORMATION CONTACT: Catherine B... INFORMATION: Pension Benefit Guaranty Corporation (PBGC) administers the pension plan termination...

  8. Audit of Sandia Corporation`s pension plans and other prefunded benefits

    SciTech Connect

    Not Available

    1994-04-06

    The audit disclosed that Sandia`s pension plans had $588.9 million in excess assets as of December 31, 1990, on a current value basis. If plan terminations and spin-offs occurred, at least $408.8 million of this amount could be returned to the Government without affecting the pension benefits that Sandia employees and retirees have earned. We recommended that Albuquerque take the necessary action to reduce the excess assets in the pension plans and recover the Government`s share. However, Albuquerque disagreed with the recommendation. Albuquerque justified leaving the excess assets in the pension plans to fund future plan amendments; to avoid future funding contributions; to avoid the costs and time-consuming administrative steps associated with taking action; and to prevent damaging effects on employee morale. We analyzed these points, and concluded that they should not prevent the Department from initiating action to return excess assets to the Government. Actuarial analysis of the pension plans showed that, even if certain plan adjustments were made, the plans were overfunded by $256 million as of December 31, 1991 (on an actuarial value basis).

  9. 20 CFR 404.408a - Reduction where spouse is receiving a Government pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  10. 20 CFR 404.408a - Reduction where spouse is receiving a Government pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. Ontario Universities Benefits Survey, 1989-90. Part I: Benefits Excluding Pensions.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    The report compares benefits offered to employees of 17 universities in Ontario, Canada. The report, which is entirely in tabular form, presentation of universities' responses to general benefits questions, such as the administration of insurance plans, communication of benefits to employees, proposed changes in benefits, provision of accidental…

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

    PubMed Central

    Zhavoronkov, Alex

    2015-01-01

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

  13. 76 FR 36578 - 156th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-22

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 156th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee Retirement Income Security Act of 1974...

  14. Efficiency and Equity in the Time Pattern of Teacher Pension Benefits: An Analysis of Four State Systems. Working Paper 6

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael

    2007-01-01

    Defined Benefit pension plans often generate odd time patterns of benefits. One typical pattern exhibits low accrual in early years, accelerating in mid-late years, followed by dramatic decline, or even negative returns in years that are relatively young for retirement. We consider four states for specific analysis: Arkansas, Missouri, California…

  15. 77 FR 52061 - 163rd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-28

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employee Benefits Security Administration 163rd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Pursuant to the authority contained in Section 512 of the Employee Retirement Income Security...

  16. 26 CFR 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Pension Benefit Guaranty Corporation for purposes of research and studies. 301.6103(l)(2)-1 Section 301.6103(l)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation...

  17. 26 CFR 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Pension Benefit Guaranty Corporation for purposes of research and studies. 301.6103(l)(2)-1 Section 301.6103(l)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation...

  18. 26 CFR 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Pension Benefit Guaranty Corporation for purposes of research and studies. 301.6103(l)(2)-1 Section 301.6103(l)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation...

  19. 26 CFR 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Pension Benefit Guaranty Corporation for purposes of research and studies. 301.6103(l)(2)-1 Section 301.6103(l)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation...

  20. 26 CFR 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Pension Benefit Guaranty Corporation for purposes of research and studies. 301.6103(l)(2)-1 Section 301.6103(l)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6103(l)(2)-1 Disclosure of returns and return information to Pension Benefit Guaranty Corporation...

  1. 76 FR 44086 - Agency Information Collection (Notice of Waiver of VA Compensation or Pension To Receive Military...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-22

    ... the collection of information through http://www.Regulations.gov or to VA's OMB Desk Officer, OMB... AFFAIRS Agency Information Collection (Notice of Waiver of VA Compensation or Pension To Receive Military... Vermont Avenue, NW., Washington, DC 20420, (202) 461-7485, fax (202) 461-0966 or e-mail...

  2. 29 CFR 2520.101-4 - Annual funding notice for multiemployer defined benefit pension plans.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... format requirements of 29 CFR 2520.102-2. (d) When to furnish notice. A funding notice shall be furnished... pension plans. 2520.101-4 Section 2520.101-4 Labor Regulations Relating to Labor (Continued) EMPLOYEE... pension plans. (a) In general. (1) Except as provided in paragraph (a)(2) of this section, pursuant...

  3. 29 CFR 2520.101-4 - Annual funding notice for multiemployer defined benefit pension plans.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... format requirements of 29 CFR 2520.102-2. (d) When to furnish notice. A funding notice shall be furnished... pension plans. 2520.101-4 Section 2520.101-4 Labor Regulations Relating to Labor (Continued) EMPLOYEE... pension plans. (a) In general. (1) Except as provided in paragraph (a)(2) of this section, pursuant...

  4. Women and Private Pensions.

    ERIC Educational Resources Information Center

    Benson, Helene A.

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

  5. 78 FR 4458 - Proposed Information Collection Request Submitted for Public Comment; Survey Regarding Pension...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-22

    ...; Survey Regarding Pension Benefit Statements AGENCY: Employee Benefits Security Administration, Department... pension benefit statements. Type of Review: New collection of information. OMB Number: 1210-NEW... pursuant to section 105(a) of the Employee Retirement Income Security Act of 1974 as amended by the...

  6. Lifetime earnings patterns, the distribution of future Social Security benefits, and the impact of pension reform.

    PubMed

    Bosworth, B; Burtless, G; Steuerle, E

    2000-01-01

    In order to assess the effect of Social Security reform on current and future workers, it is essential to accurately characterize the initial situations of representative workers affected by reform. For the purpose of analyzing typical reforms, the most important characteristic of a worker is the level and pattern of his or her preretirement earnings. Under the current system, pensions are determined largely by the level of the workers' earnings averaged over their work life. However, several reform proposals would create individual retirement accounts for which the pension would depend on the investment accumulation within the account. Thus, the pension would also depend on the timing of the contributions into the account and hence on the exact shape of the worker's lifetime earnings profile. Most analysis of the distributional impact of reform has focused, however, on calculating benefit changes among a handful of hypothetical workers whose relative earnings are constant over their work life. The earnings levels are not necessarily chosen to represent the situations of workers who have typical or truly representative earnings patterns. Consequently, the results of such analysis can be misleading, especially if reform involves introducing a fundamentally new kind of pension formula. This article presents two broad approaches to creating representative earnings profiles for policy evaluation. First, we use standard econometric methods to predict future earnings for a representative sample of workers drawn from the Survey of Income and Program Participation (SIPP). Our statistical estimates are based on a simple representation of typical career earnings paths and a fixed-effect statistical specification. Because our estimation file contains information on each worker's annual earnings from 1951 through 1996 as reported in the Social Security Administration's earnings files, we have a record (though an incomplete one) of the actual earnings that will be used to

  7. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness... not the result of occupational injuries. (5) Payments for accident, sickness, hospital, and death... of non-occupational sickness may be charged to the appropriate labor account rather than to...

  8. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness... not the result of occupational injuries. (5) Payments for accident, sickness, hospital, and death... of non-occupational sickness may be charged to the appropriate labor account rather than to...

  9. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness... not the result of occupational injuries. (5) Payments for accident, sickness, hospital, and death... of non-occupational sickness may be charged to the appropriate labor account rather than to...

  10. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness... not the result of occupational injuries. (5) Payments for accident, sickness, hospital, and death... of non-occupational sickness may be charged to the appropriate labor account rather than to...

  11. Partnerships with federal agencies benefit everyone

    SciTech Connect

    1996-07-01

    Federal agencies administer more than 31 percent of the land in the United States, much of it in the western states and Alaska, Many of these areas are remote and environmentally sensitive. This represents an opportunity for photovoltaic power systems. The United States Department of Energy (DOE) has enetered into partnerships four agencies that have the responsibility to administer the land. These agencies include the Department of Defense, the National Park Service, the Bureau of Land Management, and the U.S. Forest Service. The goal includes assessments to determine what has been done with photovoltaics, the satisfaction of programs, and the potential for expansion.

  12. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. Community Agency Voice and Benefit in Service-Learning

    ERIC Educational Resources Information Center

    Miron, Devi; Moely, Barbara E.

    2006-01-01

    Supervisors from 40 community agencies working with a university-based service-learning program were interviewed regarding the extent of their input in service-learning program planning and implementation "(Agency Voice), Interpersonal Relations" with service-learning students, "Perceived Benefit" of the service-learning program to the agency, and…

  15. 78 FR 2881 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This...

  16. 78 FR 28490 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This...

  17. 76 FR 41689 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This...

  18. Efficiency and Equity in the Time Pattern of Teacher Pension Benefits: An Analysis of Four State Systems. Working Paper 2007-01

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael J.

    2007-01-01

    Defined Benefit pension plans often generate odd time patterns of benefits. One typical pattern exhibits low accrual in early years, accelerating in mid-late years, followed by dramatic decline, or even negative returns in years that are relatively young for retirement. We consider four states for specific analysis: Arkansas, Missouri, California…

  19. 26 CFR 301.6103(l)(2)-3 - Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Benefit Guaranty Corporation of certain returns and return information. 301.6103(l)(2)-3 Section 301.6103(l)(2)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE...(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of...

  20. 26 CFR 301.6103(l)(2)-3 - Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Benefit Guaranty Corporation of certain returns and return information. 301.6103(l)(2)-3 Section 301.6103(l)(2)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE...(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of...

  1. 26 CFR 301.6103(l)(2)-3 - Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Benefit Guaranty Corporation of certain returns and return information. 301.6103(l)(2)-3 Section 301.6103(l)(2)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE...(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of...

  2. 26 CFR 301.6103(l)(2)-3 - Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Benefit Guaranty Corporation of certain returns and return information. 301.6103(l)(2)-3 Section 301.6103(l)(2)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE...(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of...

  3. 26 CFR 301.6103(l)(2)-3 - Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Benefit Guaranty Corporation of certain returns and return information. 301.6103(l)(2)-3 Section 301.6103(l)(2)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE...(l)(2)-3 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of...

  4. GASB to Issue Proposals on Pensions.

    ERIC Educational Resources Information Center

    Gauthier, Stephen

    1994-01-01

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

  5. Pension Reform in China.

    PubMed

    Liu, Tao; Sun, Li

    2016-01-01

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

  6. Coping with FASB Statement No. 106--"Accounting for Post-retirement Benefits other than Pensions".

    PubMed

    Fernstrom, S C; Chen, N Y

    1991-01-01

    The Financial Accounting Standards Board has recently adopted Statement No. 106 providing accounting rules for nonpension postretirement benefits. This change presents a complex series of design, funding and tax issues that will forever change the way employers view the offering of postretirement benefits. Careful analysis of these issues within the specific context of each employer's human resources and financial strategy will be needed to select the proper course of action for dealing with this new accounting statement. PMID:10117169

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

    ERIC Educational Resources Information Center

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

    2006-01-01

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

  8. Better Benefits: Reforming Teacher Pensions for a Changing Work Force. Education Sector Reports

    ERIC Educational Resources Information Center

    Aldeman, Chad; Rotherham, Andrew J.

    2010-01-01

    Policymakers are beginning to take note of the fiscal problems in teacher retirement systems. States have recently taken action by raising retirement ages, lowering benefit payments, and reducing cost-of-living adjustments. These are small steps toward shoring up the system to help ensure that it remains sustainable in the future. But the problems…

  9. 20 CFR 404.1362 - Treatment of social security benefits or payments where Veterans Administration pension or...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payments where Veterans Administration pension or compensation payable. 404.1362 Section 404.1362 Employees... Administration pension or compensation payable. (a) Before we receive notice from the Veterans Administration. If... status provisions in § 404.1350 before we receive notice from the Veterans Administration that a...

  10. 20 CFR 404.1362 - Treatment of social security benefits or payments where Veterans Administration pension or...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payments where Veterans Administration pension or compensation payable. 404.1362 Section 404.1362 Employees... Administration pension or compensation payable. (a) Before we receive notice from the Veterans Administration. If... status provisions in § 404.1350 before we receive notice from the Veterans Administration that a...

  11. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  12. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. 78 FR 59769 - Agency Information Collection (Veterans Benefits Administration (VBA) Voice of the Veteran (VOV...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-27

    ... information collection and its expected cost and burden and it includes the actual data collection instrument... pension benefits for at least 6 months prior to the field period. b. Education (EDU) Service Surveys J.D. Power will be fielding two survey instruments for the Education (EDU) Service line of business. Based...

  14. 76 FR 12140 - Agency Information Collection Activities: Proposed Collection; Comment Request; Generic Clearance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-04

    ...-day notice published in the Federal Register of December 22, 2010 (75 FR 80542). Below we provide PBGC... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... for the Collection of Qualitative Feedback on Agency Service Delivery AGENCY: Pension Benefit...

  15. 75 FR 27189 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-14

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. ]...

  16. 78 FR 75897 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-13

    ... / Friday, December 13, 2013 / Rules and Regulations#0;#0; ] PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit...

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

    ERIC Educational Resources Information Center

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

    2014-01-01

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

  18. 78 FR 65451 - Agency Information Collection (Neck (Cervical Spine) Conditions Disability Benefits Questionnaire...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-31

    ... AFFAIRS Agency Information Collection (Neck (Cervical Spine) Conditions Disability Benefits Questionnaire...) Conditions Disability Benefits Questionnaire)'' in any correspondence. FOR FURTHER INFORMATION CONTACT...- ] NEW (Neck (Cervical Spine) Conditions Disability Benefits Questionnaire).'' SUPPLEMENTARY...

  19. 78 FR 68907 - Agency Information Collection (Elbow and Forearm Conditions Disability Benefits Questionnaire...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... AFFAIRS Agency Information Collection (Elbow and Forearm Conditions Disability Benefits Questionnaire... Forearm Conditions Disability Benefits Questionnaire)'' in any correspondence. FOR FURTHER INFORMATION... Control No. 2900-NEW (Elbow and Forearm Conditions Disability Benefits Questionnaire)''....

  20. 78 FR 65451 - Agency Information Collection (Shoulder and Arm Conditions Disability Benefits Questionnaire...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-31

    ... AFFAIRS Agency Information Collection (Shoulder and Arm Conditions Disability Benefits Questionnaire... Disability Benefits Questionnaire)'' in any correspondence. FOR FURTHER INFORMATION CONTACT: Crystal Rennie... (Shoulder and Arm Conditions Disability Benefits Questionnaire).'' SUPPLEMENTARY INFORMATION:...

  1. 78 FR 68906 - Agency Information Collection (Back (Thoracolumbar Spine) Conditions Disability Benefits...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... Questionnaire) Under OMB Review AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION... (Thoracolumbar Spine) Conditions Disability Benefits Questionnaire)'' in any correspondence. FOR FURTHER... ``OMB Control No. 2900-NEW (Back (Thoracolumbar Spine) Conditions Disability Benefits...

  2. 78 FR 68909 - Agency Information Collection (Knee and Lower Leg Conditions Disability Benefits Questionnaire...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... AFFAIRS Agency Information Collection (Knee and Lower Leg Conditions Disability Benefits Questionnaire... Leg Conditions Disability Benefits Questionnaire)'' in any correspondence. FOR FURTHER INFORMATION... Control No. 2900-NEW (Knee and Lower Leg Conditions Disability Benefits Questionnaire)''....

  3. 78 FR 68906 - Agency Information Collection (Hip and Thigh Conditions Disability Benefits Questionnaire) Under...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... AFFAIRS Agency Information Collection (Hip and Thigh Conditions Disability Benefits Questionnaire) Under... Disability Benefits Questionnaire)'' in any correspondence. FOR FURTHER INFORMATION CONTACT: Crystal Rennie... and Thigh Conditions Disability Benefits Questionnaire''. SUPPLEMENTARY INFORMATION: Title: Hip...

  4. 20 CFR 404.1362 - Treatment of social security benefits or payments where Veterans Administration pension or...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Treatment of social security benefits or...' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Wage... Security Benefits and Payments § 404.1362 Treatment of social security benefits or payments where...

  5. 20 CFR 404.1362 - Treatment of social security benefits or payments where Veterans Administration pension or...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Treatment of social security benefits or...' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Wage... Security Benefits and Payments § 404.1362 Treatment of social security benefits or payments where...

  6. 20 CFR 404.1362 - Treatment of social security benefits or payments where Veterans Administration pension or...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Treatment of social security benefits or...' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Wage... Security Benefits and Payments § 404.1362 Treatment of social security benefits or payments where...

  7. Pensions and Household Wealth Accumulation

    ERIC Educational Resources Information Center

    Engelhardt, Gary V.; Kumar, Anil

    2011-01-01

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

  8. 41 CFR 102-75.351 - May the disposal agency waive screening for public benefit conveyances?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... waive screening for public benefit conveyances? 102-75.351 Section 102-75.351 Public Contracts and... § 102-75.351 May the disposal agency waive screening for public benefit conveyances? All properties..., the disposal agency may waive public benefit screening, with the exception of the mandatory...

  9. 78 FR 68908 - Agency Information Collection (Ankle Conditions Disability Benefits Questionnaire) Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... AFFAIRS Agency Information Collection (Ankle Conditions Disability Benefits Questionnaire) Under OMB... Questionnaire)'' in any correspondence. FOR FURTHER INFORMATION CONTACT: Crystal Rennie, Enterprise Records... Disability Benefits Questionnaire)''. SUPPLEMENTARY INFORMATION: Title: Ankle Conditions Disability...

  10. 78 FR 68905 - Agency Information Collection (Wrist Conditions Disability Benefits Questionnaire) Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... AFFAIRS Agency Information Collection (Wrist Conditions Disability Benefits Questionnaire) Under OMB... Questionnaire)'' in any correspondence. FOR FURTHER INFORMATION CONTACT: Crystal Rennie, Enterprise Records... Disability Benefits Questionnaire)''. SUPPLEMENTARY INFORMATION: Title: Wrist Conditions Disability...

  11. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  12. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. 38 CFR 3.701 - Elections of pension or compensation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  14. 38 CFR 3.701 - Elections of pension or compensation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  15. 78 FR 6849 - Agency Information Collection (Verification of VA Benefits) Activity Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-31

    ... AFFAIRS Agency Information Collection (Verification of VA Benefits) Activity Under OMB Review AGENCY... abstracted below to the Office of Management and Budget (OMB) for review and comment. The PRA submission... VA Benefits, VA Form 26-8937. OMB Control Number: 2900-0406. ] Type of Review: Extension of...

  16. 77 FR 35755 - Agency Information Collection (Application for Burial Benefits) Activities Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-14

    ... AFFAIRS Agency Information Collection (Application for Burial Benefits) Activities Under OMB Review AGENCY... abstracted below to the Office of Management and Budget (OMB) for review and comment. The PRA submission... Benefits (Under 38 U.S.C. Chapter 23), VA Form 21-530. OMB Control Number: 2900-0003. Type of...

  17. Retirement and the Evolution of Pension Structure

    ERIC Educational Resources Information Center

    Friedberg, Leora; Webb, Anthony

    2005-01-01

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

  18. Pension Policy for a Mobile Labor Force.

    ERIC Educational Resources Information Center

    Turner, John A.; And Others

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

  19. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 77 FR 2350 - Agency Information Collection (Request for Vocational Training Benefits-Certain Children of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-17

    ... Vietnam Veterans): Activity Under OMB Review AGENCY: Veterans Benefits Administration, Department of... Benefits--Certain Children of Vietnam Veterans, 38 CFR 21.8014. OMB Control Number: 2900-0579. Type of Review: Extension of a currently approved collection. Abstract: Vietnam veterans' children born...

  2. Benefit cost analysis in federal agency R and D program formulation

    NASA Technical Reports Server (NTRS)

    Greenberg, J. S.

    1976-01-01

    Benefit-cost analysis is defined and some government investment criteria are discussed in relation to federal agency research and development program planning. The benefits of applied research and development are examined on the basis of a decision tree approach, and R and D project selection is considered, with attention paid to the multi-attribute problem.

  3. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  6. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 20 CFR 227.4 - Reduction for employer pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 20 CFR 226.31 - Reduction for public pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 20 CFR 227.4 - Reduction for employer pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 20 CFR 226.31 - Reduction for public pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 76 FR 18649 - Technical Revisions to Actuarial Information on Form 5500 Annual Return/Report for Pension Plans...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-05

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

  13. 76 FR 2758 - Agency Information Collection (Evidence for Transfer of Entitlement of Education Benefits (CFR 21...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

    ... AFFAIRS Agency Information Collection (Evidence for Transfer of Entitlement of Education Benefits (CFR 21... refer to ``OMB Control No. 2900-0708.'' SUPPLEMENTARY INFORMATION: Title: Evidence for Transfer of... children, or a combination of the spouse and children. VA will accept DOD Form 2366-1 as evidence that...

  14. 78 FR 16870 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Benefit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-19

    ..., ``Benefit Rights and Experience Report,'' to the Office of Management and Budget (OMB) for review and... information, see the related notice published in the Federal Register on November 19, 2012 (77 FR 69503... of the Secretary Agency Information Collection Activities; Submission for OMB Review; Comment...

  15. 75 FR 74086 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Benefits...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-30

    ... Register on September 10, 2010 (75 FR 55357). Interested parties are encouraged to send comments to the OMB... of the Secretary Agency Information Collection Activities; Submission for OMB Review; Comment Request; Benefits Timeliness and Quality Review System ACTION: Notice. SUMMARY: The Department of Labor (DOL)...

  16. Enhancing Geographic Education: Challenges and Benefits of Collaboration with Outside Agencies.

    ERIC Educational Resources Information Center

    Maier, Joan N.; Jones, Douglas Deane

    1999-01-01

    Argues that an avenue for enhancing geography education lies in collaboration between teacher educators and government agencies. Describes a cooperative program between the University of Houston-Clear Lake (Texas) and NASA's Johnson Space Center. Discusses challenges in creating the program, the nature of the program, and benefits from…

  17. 76 FR 71624 - Agency Information Collection (Claim for Disability Insurance Benefits, Government Life Insurance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-18

    ... AFFAIRS Agency Information Collection (Claim for Disability Insurance Benefits, Government Life Insurance..., Government Life Insurance, VA Form 29-357. OMB Control Number: 2900-0016. Type of Review: Extension of a... disability insurance on National Service Life Insurance and United States Government Life Insurance...

  18. 78 FR 68907 - Agency Information Collection (Hand and Finger Conditions Disability Benefits Questionnaire...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... AFFAIRS Agency Information Collection (Hand and Finger Conditions Disability Benefits Questionnaire) Under..._submission@omb.eop.gov . Please refer to ``OMB Control No. 2900- NEW (Hand and Finger Conditions Disability... 20420, (202) 632-7492 or email crystal.rennie@va.gov . Please refer to ``OMB Control No. 2900-NEW...

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

    ERIC Educational Resources Information Center

    Goldhaber, Dan; Grout, Cyrus

    2014-01-01

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

  20. The costs and benefits of perceived sexual agency for men and women.

    PubMed

    Fetterolf, Janell C; Sanchez, Diana T

    2015-05-01

    Women are less likely than men to engage in sexually agentic behavior (e.g., initiating sexual encounters), despite the benefits associated with sexual agency (Kiefer & Sanchez, 2007). Two studies examined possible explanations, related to person perception, for gender differences in sexually agentic behavior. In Study 1, participants viewed the dating profiles of targets who were either high or low on sexual agency and rated sexually agentic targets as more desirable but also riskier sexual partners (i.e., having more previous sexual partners), as well as more selfish partners overall. Participants believed the agentic female targets to be the most desirable but also to have the highest number of previous sexual partners. In Study 2, female participants weighed the importance and consequences of sexual agency differently than male participants. Based on the two studies, we suggest that although men and women are judged similarly for sexual agency, women may refrain from sexual agency because they view the traits and characteristics that are perceived to go hand in hand with sexual agency more negatively. PMID:25287972

  1. 78 FR 6181 - Agency Information Collection (Fully Developed Claims) (Applications for Compensation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-29

    ...; Applications for Pension; Applications for DIC, Death Pension, and/or Accrued Benefits): Activity Under OMB...; Applications for Pension, VA Form 21-527EZ; and Applications for DIC, Death Pension, and/or Accrued...

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

    NASA Astrophysics Data System (ADS)

    Yusof, Shaira; Ibrahim, Rose Irnawaty

    2013-04-01

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

  3. 78 FR 35754 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-14

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  4. 75 FR 12121 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  5. 75 FR 33688 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  6. 78 FR 16401 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-15

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY:...

  7. The False Promise of Public Pensions

    ERIC Educational Resources Information Center

    Hess, Frederick M.; Squire, Juliet P.

    2010-01-01

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

  8. The benefits brought by space—General public versus space agencies perspectives

    NASA Astrophysics Data System (ADS)

    Detsis, Bianca; Detsis, Emmanouil

    2013-07-01

    Space agencies and governments have been long striving to find justification for the budgets allocated to non-commercial space missions. The most frequent justifications were scientific discoveries, technological development as well as national prestige. The current study aims to have a different look at the question "Which are the benefits brought by space?" by investigating/sampling/interrogating the public opinion and identifying the perception and view of the generation that form the bulk of the taxpaying citizens for the immediate future and will be actively financing any future missions. The study focuses on the answers provided to an online survey by an international sample of population. The target individuals are in the age range of 25-44 and are users of social networks. They are either employed or students, but they are not directly involved with the space sector. The survey aims to establish whether the promotional activities of ESA, NASA and other space agencies are aligned with the perceived benefits of this sample population. Is space contributing to what the target people consider important? What could be done to improve/change this perception? How did the public perception evolve? Which are the biggest problems humanity is confronted with today according to the sample population? Could space help addressing these major problems? The paper will firstly present the statistical analysis of the sample answers and the conclusions that can be drawn from them. In a second step it will compare the perceptions and expectations of the public in regards to space with the current space agencies strategies and identify the gaps and discontinuities.

  9. 20 CFR 404.213 - Computation where you are eligible for a pension based on your noncovered employment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pension based on your noncovered employment. 404.213 Section 404.213 Employees' Benefits SOCIAL SECURITY... you are eligible for a pension based on your noncovered employment. (a) When applicable. Except as... entitled to a monthly pension(s) for which you first became eligible after 1985 based in whole or part...

  10. 20 CFR 404.213 - Computation where you are eligible for a pension based on your noncovered employment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... pension based on your noncovered employment. 404.213 Section 404.213 Employees' Benefits SOCIAL SECURITY... you are eligible for a pension based on your noncovered employment. (a) When applicable. Except as... entitled to a monthly pension(s) for which you first became eligible after 1985 based in whole or part...

  11. 76 FR 50283 - Finding Regarding Foreign Social Insurance or Pension System-Bulgaria

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-12

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

  12. 78 FR 28698 - Finding Regarding Foreign Social Insurance or Pension System-Kosovo

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-15

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

  13. Ethnicity and Occupational Pension Membership in the UK

    PubMed Central

    2015-01-01

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

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

    NASA Astrophysics Data System (ADS)

    Banjo, Daisuke; Tamura, Hiroyuki; Murata, Tadahiko

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

  15. Empirical study on impact of demographic and economic changes on pension cost

    NASA Astrophysics Data System (ADS)

    Yusof, Shaira; Ibrahim, Rose Irnawaty

    2014-06-01

    A continuation of the same financial standard of living after retirement as before is very importance to retired person. The pension provider has a responsibility to ensure their employees receive the sufficient benefit after retirement and regularly monitor the factors that cause insufficient funds to pay benefit to retirees. Insufficient funds may be due to increased in pension cost. Some of the factors that increase the cost of pensions are changes in mortality rates and interest rates. This study will used these two factors to determine their sensitivity to pension cost. Two methods which are Accrued Benefit Cost Method and Projected Benefit Cost Method will be used to estimate pension cost. Interest rates has a inversely related to pension cost while mortality rates has a directly related to pension cost.

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

    ERIC Educational Resources Information Center

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

    2015-01-01

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

  17. 26 CFR 1.501(c)(18)-1 - Certain funded pension trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 20 CFR 404.1360 - Veterans Administration pension or compensation payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 1.501(c)(18)-1 - Certain funded pension trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 77 FR 56710 - Proposed Information Collection (Veteran's Application for Compensation and/or Pension) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

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

  1. 20 CFR 404.1360 - Veterans Administration pension or compensation payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. Future pension accounting changes: implications for hospitals.

    PubMed

    Weld, Tim; Klein, Gina

    2011-05-01

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

  3. 77 FR 71321 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-30

    ...; Expected Retirement Age AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This... benefits under a plan. DATES: Effective Date: January 1, 2013. FOR FURTHER INFORMATION CONTACT: Catherine B...-free at 1-800-877-8339 and ask to be connected to 202-326-4024.) SUPPLEMENTARY INFORMATION: The...

  4. 78 FR 72018 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-02

    ...; Expected Retirement Age AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This... benefits under a plan. DATES: Effective Date: January 1, 2014. FOR FURTHER INFORMATION CONTACT: Catherine B...-free at 1-800-877-8339 and ask to be connected to 202-326-4024.) SUPPLEMENTARY INFORMATION: The...

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

    NASA Astrophysics Data System (ADS)

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

    2012-09-01

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

  6. Why are older pensioners poorer?

    PubMed

    Johnson, P; Stears, G

    1998-08-01

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

  7. 41 CFR 102-75.351 - May the disposal agency waive screening for public benefit conveyances?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... REGULATION REAL PROPERTY 75-REAL PROPERTY DISPOSAL Surplus Real Property Disposal Public Benefit Conveyances..., consistent with the highest and best use analysis, will normally be screened for public benefit uses....

  8. 76 FR 61149 - Agency Information Collection (Disability Benefits Questionnaires-Group 4) Activity Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-03

    ... Temporomandibular Joint Conditions) Disability Benefits Questionnaire, VA Form 21-0960D1. Endocrine Diseases (other... System) Disability Benefits Questionnaire, VA Form 21- 0960-J-4. Respiratory Conditions (other...

  9. An Introduction to Teacher Retirement Benefits

    ERIC Educational Resources Information Center

    Hansen, Janet S.

    2010-01-01

    Like most other state and local government employees, teachers participate primarily in defined benefit pension plans whose benefits are largely based on final average salaries and length of service. Such pensions have been replaced in many private sector firms by defined contribution pensions. A number of questions have arisen about the…

  10. The young, the old, and the economists: rethinking how agencies account for age in cost-benefit analysis.

    PubMed

    Herz-Roiphe, Daniel

    2014-01-01

    Federal agencies count all fatalities prevented by regulation as having the same value for the purposes of cost-benefit analysis, making no adjustment for the age of the person saved. This uniform valuation is guided by empirical studies that find that the young are not willing to pay more than the elderly for small risk reductions in private markets. This Note argues for a different approach. It proposes that agencies take account of a previously ignored body of "public choice" research that finds that most individuals think government should adopt lifesaving programs that benefit the young over those that benefit the old. These data illustrate a divergence between people's private and public preferences. While the economic theory that guides current agency practice prioritizes the former over the latter, this Note argues that it should be the other way around. The Note maintains that public choice data reflect a wider range of societal commitments than individual willingness-to-pay metrics, and therefore that the use of public choice data could help agencies satisfy their mandate under Executive Order 13,563 to engage in broader forms of analysis. The Note also posits that public choice data actually provide a better guide to the welfare consequences of prioritizing lifesaving regulations for different age groups than do individual willingness-to-pay data. It accordingly recommends a new system of age adjustment based on public choice results. PMID:25486716

  11. 38 CFR 3.3 - Pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  12. 38 CFR 71.40 - Caregiver benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Caregiver benefits. 71.40 Section 71.40 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) CAREGIVERS BENEFITS AND CERTAIN MEDICAL BENEFITS OFFERED TO FAMILY MEMBERS OF VETERANS § 71.40 Caregiver benefits. (a) General Caregiver benefits....

  13. 76 FR 61779 - Agency Information Collection (Application for Dependency and Indemnity Compensation, Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... AFFAIRS Agency Information Collection (Application for Dependency and Indemnity Compensation, Death...: a. Application for Dependency and Indemnity Compensation, Death Pension and Accrued Benefits by a Surviving Spouse or Child (Including Death Compensation if Applicable), VA Form 21-534. b. Application...

  14. 75 FR 76081 - Agency Information Collection (Disability Benefits Questionnaires) Activity Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-07

    .... Hairy Cell and Other B-Cell Leukemias Disability Benefits Questionnaire, VA Form 21-0960b-1. c... exposure: Hairy Cell and Other Chronic B-cell Leukemias, Parkinson's and Ischemic Heart diseases. Veterans... Form 21-0960a-1--13,750. b. Hairy Cell and Other B-Cell Leukemias Disability Benefits Questionnaire,...

  15. 77 FR 71449 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Benefit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-30

    ... 6, 2012 (77 FR 54927). Interested parties are encouraged to send comments to the OMB, Office of...; Benefit Accuracy Measurement Program ACTION: Notice. SUMMARY: On November 30, 2012, the Department of... collection request (ICR) titled, ``Benefit Accuracy Measurement Program,'' to the Office of Management...

  16. Evaluating Retirement Income Security for Illinois Public School Teachers. Public Pension Project Report

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Southgate, Benjamin G.

    2014-01-01

    The financial problems afflicting the Illinois teacher pension plan have grabbed headlines. An equally important problem, though underappreciated, is that relatively few teachers benefit much from the plan. This report evaluates the pension benefits provided to Illinois public school teachers. The researchers project annual and lifetime pension…

  17. 20 CFR 404.408a - Reduction where spouse is receiving a Government pension.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Reduction where spouse is receiving a... § 404.408a Reduction where spouse is receiving a Government pension. (a) When reduction is required... monthly Social Security benefit as a spouse will always be reduced because of your Government pension...

  18. 20 CFR 404.408a - Reduction where spouse is receiving a Government pension.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Reduction where spouse is receiving a... § 404.408a Reduction where spouse is receiving a Government pension. (a) When reduction is required... monthly Social Security benefit as a spouse will always be reduced because of your Government pension...

  19. 41 CFR 102-75.350 - What are disposal agencies' responsibilities concerning public benefit conveyances?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...? Based on a highest and best use analysis, disposal agencies may make surplus real property available to... MANAGEMENT REGULATION REAL PROPERTY 75-REAL PROPERTY DISPOSAL Surplus Real Property Disposal Public...

  20. 41 CFR 102-75.350 - What are disposal agencies' responsibilities concerning public benefit conveyances?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...? Based on a highest and best use analysis, disposal agencies may make surplus real property available to... MANAGEMENT REGULATION REAL PROPERTY 75-REAL PROPERTY DISPOSAL Surplus Real Property Disposal Public...

  1. 78 FR 26727 - Pension Benefit Statements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-08

    ... Retirement Plans'' (RFI). See 75 FR 5253. As stated in the summary to the RFI, the Departments are reviewing... are exact. The following analysis led the Department to this rate. \\13\\ To be exact, it would..., in part, to fees and transaction costs. For example, an asset weighted account analysis performed...

  2. 20 CFR 404.243 - Computation where you are eligible for a pension based on noncovered employment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pension based on noncovered employment. 404.243 Section 404.243 Employees' Benefits SOCIAL SECURITY... for a pension based on noncovered employment. The provisions of § 404.213 are applicable to... of living amount), minus one-half the portion of your monthly pension which is due to noncovered...

  3. 20 CFR 404.243 - Computation where you are eligible for a pension based on noncovered employment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... pension based on noncovered employment. 404.243 Section 404.243 Employees' Benefits SOCIAL SECURITY... for a pension based on noncovered employment. The provisions of § 404.213 are applicable to... of living amount), minus one-half the portion of your monthly pension which is due to noncovered...

  4. 29 CFR 2520.104-27 - Alternative method of compliance for certain unfunded dues financed pension plans maintained by...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... financed pension plans maintained by employee organizations. 2520.104-27 Section 2520.104-27 Labor... Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations. (a) Scope. Under the authority of section 110 of the Act, a pension benefit plan that meets...

  5. 20 CFR 404.288 - Recomputing when you are entitled to a monthly pension based on noncovered employment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... monthly pension based on noncovered employment. 404.288 Section 404.288 Employees' Benefits SOCIAL... monthly pension based on noncovered employment. (a) After entitlement to old-age or disability insurance... later become entitled to a monthly pension based on noncovered employment, we may recompute your...

  6. 20 CFR 404.288 - Recomputing when you are entitled to a monthly pension based on noncovered employment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... monthly pension based on noncovered employment. 404.288 Section 404.288 Employees' Benefits SOCIAL... monthly pension based on noncovered employment. (a) After entitlement to old-age or disability insurance... later become entitled to a monthly pension based on noncovered employment, we may recompute your...

  7. 29 CFR 2520.104-27 - Alternative method of compliance for certain unfunded dues financed pension plans maintained by...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... financed pension plans maintained by employee organizations. 2520.104-27 Section 2520.104-27 Labor... Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations. (a) Scope. Under the authority of section 110 of the Act, a pension benefit plan that meets...

  8. 77 FR 24268 - Agency Information Collection (Dependents' Application for VA Educational Benefits) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-23

    ... Assistance (DEA) and Post-9/11 GI Bill Marine Gunnery Sergeant John David Fry Scholarship (Fry Scholarship) benefits. VA will use the information collected to determine whether a claimant qualifies for DEA or...

  9. 76 FR 33417 - Agency Information Collection (Disability Benefits Questionnaires-Group 2) Activity Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-08

    ... Questionnaire, VA Form 21-0960A-4. d. Diabetic Peripheral Neuropathy (Diabetic Sensory-Motor Peripheral ] Neuropathy), Disability Benefits Questionnaire, VA Form 21-0960C-4. e. Diabetes Mellitus Disability...

  10. Seeking stability in the Medicare home health benefit. Margins evaporate; agencies in financial jeopardy.

    PubMed

    2003-07-01

    In a watershed moment for the home care industry, National Association for Home Care & Hospice (NAHC) staff has obtained, decoded, deciphered, and tabulated rates of return for all Medicare-participating agencies in the nation. The results show the average rate of return for Medicare agencies in the latest fiscal year--that is, before the October 2002 15 percent cut in home health reimbursements, before audits, and before partial episode payment adjustments--is 5.15 percent. That figure is well below the average 22 percent rate of return the Medicare Payment Advisory Commission alleged that home care agencies were making. Following is the text of NAHC's report, along with a letter from the respected firm of Muse & Associates vouching for the accuracy of NAHC's methodology. PMID:12959032

  11. Trouble Brewing: The Disaster of California State Pensions. State Research

    ERIC Educational Resources Information Center

    Buck, Stuart

    2010-01-01

    California has promised its public employees lavish pensions and retiree health benefits without setting aside nearly enough money to pay for those benefits. As a result, California already admits to a $75.5 billion shortfall in paying for these promises to public employees--$40.5 billion for the teachers' retirement plan (California State…

  12. Women and pensions: a decade of progress?

    PubMed

    Bajtelsmit, V L; Jianakoplos, N A

    2000-11-01

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

  13. 38 CFR 3.16 - Service pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  14. 38 CFR 3.16 - Service pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  15. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  16. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  17. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  18. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  19. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  20. 78 FR 50143 - Agency Information Collection (Application for CHAMPVA Benefits) Activities Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-16

    .... 1079 and 1086. c. VA Form 10-7959c is used to systematically obtain other health insurance information.... Application for CHAMPVA Benefits, VA Form 10-10d. b. CHAMPVA Claim Form, VA Form 10-7959a. c. CHAMPVA Other Health Insurance (OHI) Certification, VA Form 10- 7959c. d. CHAMPVA Potential Liability Claim, VA Form...

  1. 78 FR 59099 - Agency Information Collection (Disability Benefits Questionnaires) Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-25

    ... Questionnaire, VA Form 21-0960a-1. b. Hairy Cell and Other B-Cell Leukemias Disability Benefits Questionnaire... diseases based on herbicide exposure: Hairy Cell and Other Chronic B-cell Leukemias, Parkinson's and... Questionnaire, VA Form 21-0960a-1--13,750. b. Hairy Cell and Other B-Cell Leukemias Disability...

  2. 78 FR 9455 - Agency Information Collection (eBenefits Portal) Activity Under OMB Review; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-08

    ...The Department of Veterans Affairs (VA) published a collection of information notice in the Federal Register on January 31, 2013, that contained an error. The notice incorrectly identified the responsible VA organization. This document corrects that error by removing ``Office of Information and Technology'' and adding, in its place, ``Veterans Benefits...

  3. 75 FR 3541 - Agency Information Collection (Verification of VA Benefits) Activity Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-21

    ...In compliance with the Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. 3501-3521), this notice announces that the Veterans Benefits Administration, Department of Veterans Affairs will submit the collection of information abstracted below to the Office of Management and Budget (OMB) for review and comment. The PRA submission describes the nature of the information collection and its expected......

  4. 76 FR 33029 - Agency Information Collection (Disability Benefits Questionnaires-Group 1) Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ...In compliance with the Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. 3501-3521), this notice announces that the Veterans Benefits Administration (VBA), Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of Management and Budget (OMB) for review and comment. The PRA submission describes the nature of the information collection and its......

  5. 76 FR 20823 - Agency Information Collection (Veterans Benefits Administration (VBA) Voice of the Veteran (VOV...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-13

    ... information collection and its expected cost and burden and it includes the actual data collection instrument... denied benefits and are appealing. b. Education (EDU) Service Surveys. J.D. Power will be pilot testing two survey instruments for the Education (EDU) Service line of business. Based on the...

  6. 76 FR 35950 - Agency Information Collection (Disability Benefits Questionnaires-Group 3) Activity Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-20

    ...In compliance with the Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. 3501-3521), this notice announces that the Veterans Benefits Administration (VBA), Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of Management and Budget (OMB) for review and comment. The PRA submission describes the nature of the information collection and its......

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

    ERIC Educational Resources Information Center

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

    2014-01-01

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

  8. 75 FR 33237 - Defense Federal Acquisition Regulation Supplement; Contractor Insurance/Pension Review (DFARS...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-11

    ... Acquisition Regulation Supplement (DFARS) Case 2003-D050, published at 71 FR 9273, February 23, 2006, moved...; Contractor Insurance/Pension Review (DFARS Case 2009-D025) AGENCY: Defense Acquisition Regulations System... and relocate the requirements for conducting a Contractor Insurance/Pension Review from...

  9. 75 FR 71564 - Defense Federal Acquisition Regulation Supplement; Contractor Insurance/Pension Review (DFARS...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-24

    ... proposed rule at 75 FR 33237 on June 11, 2010, and the public comment period closed on August 10, 2010. No... Regulation Supplement; Contractor Insurance/Pension Review (DFARS Case 2009-D025) AGENCY: Defense Acquisition.../Pension Review from Procedures, Guidance, and Information (PGI) to the Defense Federal...

  10. 78 FR 2709 - Finding Regarding Foreign Social Insurance or Pension System-Romania

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

    ... 23, 1968 (33 FR 15679). In 2010, Romania instituted a new unitary public pension law that entered... From the Federal Register Online via the Government Publishing Office SOCIAL SECURITY ADMINISTRATION Finding Regarding Foreign Social Insurance or Pension System-- Romania AGENCY: Social...

  11. Teacher Pensions: A Background Paper

    ERIC Educational Resources Information Center

    Hansen, Janet S.

    2008-01-01

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

  12. Tiny stowaways: analyzing the economic benefits of a U.S. Environmental Protection Agency permit regulating ballast water discharges.

    PubMed

    Lovell, Sabrina J; Drake, Lisa A

    2009-03-01

    The U.S. Environmental Protection Agency has proposed permitting ballast water discharges--a benefit of which would be to reduce the economic damages associated with the introduction and spread of aquatic invasive species. Research on ship-borne aquatic invasive species has been conducted in earnest for decades, but determining the economic damages they cause remains troublesome. Furthermore, with the exception of harmful algal blooms, the economic consequences of microscopic invaders have not been studied, despite their potentially great negative effects. In this paper, we show how to estimate the economic benefits of preventing the introduction and spread of harmful bacteria, microalgae, and viruses delivered in U.S. waters. Our calculations of net social welfare show the damages from a localized incident, cholera-causing bacteria found in shellfish in the Gulf of Mexico, to be approximately $706,000 (2006$). On a larger scale, harmful algal species have the potential to be transported in ships' ballast tanks, and their effects in the United States have been to reduce commercial fisheries landings and impair water quality. We examine the economic repercussions of one bloom-forming species. Finally, we consider the possible translocation within the Great Lakes of a virus that has the potential to harm commercial and recreational fisheries. These calculations illustrate an approach to quantifying the benefits of preventing invasive aquatic microorganisms from controls on ballast water discharges. PMID:18853223

  13. Tiny Stowaways: Analyzing the Economic Benefits of a U.S. Environmental Protection Agency Permit Regulating Ballast Water Discharges

    NASA Astrophysics Data System (ADS)

    Lovell, Sabrina J.; Drake, Lisa A.

    2009-03-01

    The U.S. Environmental Protection Agency has proposed permitting ballast water discharges—a benefit of which would be to reduce the economic damages associated with the introduction and spread of aquatic invasive species. Research on ship-borne aquatic invasive species has been conducted in earnest for decades, but determining the economic damages they cause remains troublesome. Furthermore, with the exception of harmful algal blooms, the economic consequences of microscopic invaders have not been studied, despite their potentially great negative effects. In this paper, we show how to estimate the economic benefits of preventing the introduction and spread of harmful bacteria, microalgae, and viruses delivered in U.S. waters. Our calculations of net social welfare show the damages from a localized incident, cholera-causing bacteria found in shellfish in the Gulf of Mexico, to be approximately 706,000 (2006). On a larger scale, harmful algal species have the potential to be transported in ships’ ballast tanks, and their effects in the United States have been to reduce commercial fisheries landings and impair water quality. We examine the economic repercussions of one bloom-forming species. Finally, we consider the possible translocation within the Great Lakes of a virus that has the potential to harm commercial and recreational fisheries. These calculations illustrate an approach to quantifying the benefits of preventing invasive aquatic microorganisms from controls on ballast water discharges.

  14. Pension-Induced Rigidities in the Labor Market for School Leaders. Working Paper 67

    ERIC Educational Resources Information Center

    Koedel, Cory; Grissom, Jason A.; Ni, Shawn; Podgursky, Michael

    2012-01-01

    Educators in public schools in the United States are typically enrolled in defined-benefit pension plans, which penalize across-plan mobility. We use administrative data from Missouri to examine how the mobility penalties affect the labor market for school leaders, and show that pension borders greatly reduce leadership flows across schools. Our…

  15. 20 CFR 404.1360 - Veterans Administration pension or compensation payable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Veterans Administration pension or...-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Wage Credits for Veterans and Members of the... Veterans Administration pension or compensation payable. (a) Before we determine and certify payment. If...

  16. 20 CFR 404.1360 - Veterans Administration pension or compensation payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Veterans Administration pension or...-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Wage Credits for Veterans and Members of the... Veterans Administration pension or compensation payable. (a) Before we determine and certify payment. If...

  17. 20 CFR 404.1360 - Veterans Administration pension or compensation payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Veterans Administration pension or...-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Wage Credits for Veterans and Members of the... Veterans Administration pension or compensation payable. (a) Before we determine and certify payment. If...

  18. Labor Market Effects of Pensions and Implications for Teachers. Conference Paper 2009-06

    ERIC Educational Resources Information Center

    Friedberg, Leora; Turner, Sarah

    2009-01-01

    While the pension plan landscape has changed remarkably over the last two decades, with most private-sector workers seeing a shift from defined benefit (DB) to defined contribution (DC) plans, DB pension plans remain the overwhelming norm for K-12 teachers employed by state and local governments. With DB plans, teachers typically receive minimal…

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

    PubMed

    Grünfeld, B; Noreik, K

    1996-03-20

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

  20. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. Labor Market Effects of Pensions and Implications for Teachers

    ERIC Educational Resources Information Center

    Friedberg, Leora; Turner, Sarah

    2010-01-01

    While the retirement security landscape has changed drastically for most workers over the last twenty years, traditional defined benefit (DB) pension plans remain the overwhelming norm for K-12 teachers. Because DB plans pay off fully with a fixed income after retirement only if a teacher stays in the profession for decades and yield little or…

  3. Fixing Teacher Pensions: Is It Enough to Adjust Existing Plans?

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael; Weller, Christian

    2011-01-01

    Teacher benefits, once a sleepy question primarily of interest to actuaries, have become a flash point in the education debate. With individual states on the hook for tens or hundreds of millions in unfunded pension and health insurance obligations, state leaders are trying to determine the severity of the situation and the appropriate response.…

  4. Issues, benefits, and problems associated with fishing tournaments in inland waters of the United States: A survey of fishery agency administrators

    USGS Publications Warehouse

    Schramm, H.L., Jr.; Hunt, K.M.

    2007-01-01

    A web-based survey was administered to state fisheries agency administrators in 2005 to assess and prioritize the impacts of tournament fishing on management of inland fishery resources. Surveys were completed by fishery administrators of 48 state agencies and the District of Columbia. Respondents rated tournaments as neither strongly benefiting nor adversely affecting fishery management. Benefits of tournaments to fishery management grouped into four factors (in order of decreasing impact) characterized as enhancing fishery management agency effectiveness, stimulating interest in fishing and fishery resources, measuring economic value, and collecting biological information. Adverse impacts grouped into six factors (in order of decreasing impact), characterized as resource crowding, user-group conflicts, costs of tournaments to fishery agencies, non-traditional uses of fisheries resources, fish introductions, and adverse affects on fish populations. Tournament issues and impacts generally did not differ regionally and suggested the effects of tournaments do not vary among different fisheries. Comparison with previous surveys indicates that the prevalence of some benefits and problems have changed since 1989. Social issues remained paramount problems, but biological impacts were considered a lesser problem. Agencies recognized that tournaments can benefit fisheries management efforts and angler recruitment. Future management of tournaments should consider a management team approach.

  5. 20 CFR 1002.265 - If the employee is reemployed with his or her pre-service employer, is the employee's pension...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pre-service employer, is the employee's pension benefit the same as if he or she had remained... EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.265 If the employee is reemployed with his or her pre-service employer, is the employee's...

  6. 76 FR 35086 - Proposed Information Collection (Fully Developed Claim (Fully Developed Claims-Applications for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-15

    ... Compensation, Pension, DIC, Death Pension, and/or Accrued Benefits)) Activity: Comment Request AGENCY: Veterans... Developed Claim (Fully Developed Claims--Applications for Compensation, Pension, DIC, Death Pension,...

  7. 38 CFR 3.458 - Veteran's benefits not apportionable.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Veteran's benefits not apportionable. 3.458 Section 3.458 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Apportionments § 3.458...

  8. 38 CFR 3.458 - Veteran's benefits not apportionable.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Veteran's benefits not apportionable. 3.458 Section 3.458 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Apportionments § 3.458...

  9. 38 CFR 3.458 - Veteran's benefits not apportionable.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Veteran's benefits not apportionable. 3.458 Section 3.458 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Apportionments § 3.458...

  10. 38 CFR 3.458 - Veteran's benefits not apportionable.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Veteran's benefits not apportionable. 3.458 Section 3.458 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Apportionments § 3.458...

  11. 38 CFR 3.458 - Veteran's benefits not apportionable.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Veteran's benefits not apportionable. 3.458 Section 3.458 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Apportionments § 3.458...

  12. 20 CFR 404.408a - Reduction where spouse is receiving a Government pension.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Reduction where spouse is receiving a Government pension. 404.408a Section 404.408a Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.408a Reduction where spouse is...

  13. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  14. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  15. 48 CFR 1837.170 - Pension portability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  16. 48 CFR 1837.170 - Pension portability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  17. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  18. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  19. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Benefit increases. 4022.24 Section 4022.24 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Limitations on Guaranteed Benefits § 4022.24 Benefit...

  20. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Benefit increases. 4022.24 Section 4022.24 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Limitations on Guaranteed Benefits § 4022.24 Benefit...

  1. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Benefit increases. 4022.24 Section 4022.24 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Limitations on Guaranteed Benefits § 4022.24 Benefit...

  2. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Benefit increases. 4022.24 Section 4022.24 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Limitations on Guaranteed Benefits § 4022.24 Benefit...

  3. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Benefit increases. 4022.24 Section 4022.24 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Limitations on Guaranteed Benefits § 4022.24 Benefit...

  4. Will Pensions Bankrupt Your District?

    ERIC Educational Resources Information Center

    Eisele-Dyrli, Kurt

    2010-01-01

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

  5. The Administration's Private Pension Proposal.

    ERIC Educational Resources Information Center

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

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

  6. 78 FR 48506 - Approval of Amendment to Special Withdrawal Liability Rules the I.A.M. National Pension Fund...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-08

    ... Request for Approval of the amendment on December 26, 2012 (77 FR 76090) (``Notice of Pendency''). In... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY CORPORATION Approval of Amendment to Special Withdrawal Liability Rules the I.A.M. National Pension...

  7. 26 CFR 54.4980F-1 - Notice requirements for certain pension plan amendments significantly reducing the rate of future...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual. 54.4980F-1 Section 54.4980F-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES §...

  8. 77 FR 76090 - Pendency of Request for Approval of Special Withdrawal Liability Rules; the I.A.M. National...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-26

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Pension Fund National Pension Plan AGENCY: Pension Benefit Guaranty Corporation ACTION: Notice of pendency of request. SUMMARY: This notice advises interested persons that the Pension Benefit...

  9. An Introduction to Teacher Retirement Benefits. Conference Paper 2009-01

    ERIC Educational Resources Information Center

    Hansen, Janet

    2009-01-01

    Like most other state and local government employees, teachers participate primarily in defined benefit pension plans whose benefits are based on final average salaries and length of service. Such pensions have been replaced in many private sector firms by defined contribution pensions. A number of questions have arisen about the feasibility and…

  10. 38 CFR 3.1008 - Accrued benefits payable to foreign beneficiaries.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Accrued benefits payable to foreign beneficiaries. 3.1008 Section 3.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Accrued § 3.1008 Accrued benefits payable to...

  11. 76 FR 54002 - Agency Information Collection (Fully Developed Claims) (Applications for Compensation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ...; Applications for Pension; Applications for DIC, Death Pension, and/or Accrued Benefits): Activity Under OMB...; Applications for DIC, Death Pension, and/or Accrued Benefits, VA Forms 21-526EZ, 21-527EZ and 21-534EZ....

  12. Costs of Extending the Noncontributory Pension Program for Elderly: The Mexican Case.

    PubMed

    Aguila, Emma; Mejia, Nelly; Perez-Arce, Francisco; Ramirez, Edgar; Rivera Illingworth, Alfonso

    2016-01-01

    Population aging coupled with high poverty rates among older persons and a lack of access to social-security benefits or traditional support systems have led governments in low and middle-income countries to introduce non-contributory pension programs for the elderly. This article reviews a non-contributory pension program introduced in Mexico in 2007 that has since expanded greatly. We use a variety of sources to estimate current and future costs of this program. PMID:26984505

  13. The Mexican Social Security counterreform: pensions for profit.

    PubMed

    Laurell, A C

    1999-01-01

    The social security counterreform, initiated in 1997, forms part of the neoliberal reorganization of Mexican society. The reform implies a profound change in the guiding principles of social security, as the public model based on integrality, solidarity, and redistribution is replaced by a model based on private administration of funds and services, individualization of entitlement, and reduction of rights. Its economic purpose is to move social services and benefits into the direct sphere of private capital accumulation. Although these changes will involve the whole social security system--old-age and disability pensions, health care, child care, and workers' compensation--they are most immediately evident in the pension scheme. The pay-as-you-go scheme is being replaced by privately managed individual retirement accounts which especially favor the big financial groups. These groups are gaining control over huge amounts of capital, are authorized to charge a high commission, and run no financial risks. The privatization of the system requires decisive state intervention with a legal change and a sizable state subsidy (1 to 1.5 percent of GNP) over five decades. The supposed positive impact on economic growth and employment is uncertain. A review of the new law and of the estimates of future annuities reveals shrinking pension coverage and inadequate incomes from pensions. PMID:10379457

  14. Pensions for 'cultivators of science'.

    PubMed

    Crosland, Maurice

    2010-10-01

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

  15. 29 CFR 4022.3 - Guaranteed benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Guaranteed benefits. 4022.3 Section 4022.3 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.3...

  16. 29 CFR 4050.5 - Designated benefit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Designated benefit. 4050.5 Section 4050.5 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.5 Designated benefit. (a) Amount of designated benefit. The amount of the designated benefit...

  17. 29 CFR 4050.5 - Designated benefit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Designated benefit. 4050.5 Section 4050.5 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.5 Designated benefit. (a) Amount of designated benefit. The amount of the designated benefit...

  18. 29 CFR 4022.3 - Guaranteed benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Guaranteed benefits. 4022.3 Section 4022.3 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.3...

  19. 29 CFR 4050.5 - Designated benefit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Designated benefit. 4050.5 Section 4050.5 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.5 Designated benefit. (a) Amount of designated benefit. The amount of the designated benefit...

  20. 29 CFR 4022.3 - Guaranteed benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Guaranteed benefits. 4022.3 Section 4022.3 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.3...

  1. 29 CFR 4050.5 - Designated benefit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Designated benefit. 4050.5 Section 4050.5 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.5 Designated benefit. (a) Amount of designated benefit. The amount of the designated benefit...

  2. 29 CFR 4022.3 - Guaranteed benefits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Guaranteed benefits. 4022.3 Section 4022.3 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.3...

  3. 29 CFR 4050.5 - Designated benefit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Designated benefit. 4050.5 Section 4050.5 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.5 Designated benefit. (a) Amount of designated benefit. The amount of the designated benefit...

  4. 29 CFR 4022.3 - Guaranteed benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Guaranteed benefits. 4022.3 Section 4022.3 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.3...

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

    NASA Astrophysics Data System (ADS)

    Ibrahim, Rose Irnawaty; Siri, Zailan

    2014-12-01

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

  6. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true 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...

  7. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 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...

  9. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  10. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  11. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  12. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. 38 CFR 3.152 - Claims for death benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Claims for death benefits... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Claims § 3.152 Claims for death... Social Security, as prescribed by § 3.153) must be filed in order for death benefits to be paid to...

  14. 38 CFR 3.152 - Claims for death benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Claims for death benefits... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Claims § 3.152 Claims for death... Social Security, as prescribed by § 3.153) must be filed in order for death benefits to be paid to...

  15. 38 CFR 3.152 - Claims for death benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Claims for death benefits... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Claims § 3.152 Claims for death... Social Security, as prescribed by § 3.153) must be filed in order for death benefits to be paid to...

  16. 38 CFR 3.152 - Claims for death benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Claims for death benefits... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Claims § 3.152 Claims for death... Social Security, as prescribed by § 3.153) must be filed in order for death benefits to be paid to...

  17. 38 CFR 3.152 - Claims for death benefits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Claims for death benefits... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Claims § 3.152 Claims for death... Social Security, as prescribed by § 3.153) must be filed in order for death benefits to be paid to...

  18. 38 CFR 21.9660 - Rural relocation benefit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Rural relocation benefit. 21.9660 Section 21.9660 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS....9660 Rural relocation benefit. An individual eligible for educational assistance under this chapter...

  19. 38 CFR 3.2600 - Review of benefit claims decisions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Review of benefit claims decisions. 3.2600 Section 3.2600 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Universal Adjudication Rules That Apply to Benefit Claims Governed by Part 3 of This Title Revisions § 3.2600 Review of...

  20. 38 CFR 21.9660 - Rural relocation benefit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Rural relocation benefit. 21.9660 Section 21.9660 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-9/11 GI Bill Payments-Educational Assistance § 21.9660 Rural relocation benefit. An...

  1. 38 CFR 3.151 - Claims for disability benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Claims for disability... disability benefits. (a) General. A specific claim in the form prescribed by the Secretary must be filed in..., unless the claimant specifically elects the lesser benefit. (b) Retroactive disability pension...

  2. 38 CFR 3.151 - Claims for disability benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Claims for disability... disability benefits. (a) General. A specific claim in the form prescribed by the Secretary must be filed in..., unless the claimant specifically elects the lesser benefit. (b) Retroactive disability pension...

  3. 38 CFR 3.151 - Claims for disability benefits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Claims for disability... disability benefits. (a) General. A specific claim in the form prescribed by the Secretary must be filed in..., unless the claimant specifically elects the lesser benefit. (b) Retroactive disability pension...

  4. 38 CFR 3.151 - Claims for disability benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Claims for disability... disability benefits. (a) General. A specific claim in the form prescribed by the Secretary must be filed in..., unless the claimant specifically elects the lesser benefit. (b) Retroactive disability pension...

  5. 38 CFR 3.151 - Claims for disability benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Claims for disability... disability benefits. (a) General. A specific claim in the form prescribed by the Secretary must be filed in..., unless the claimant specifically elects the lesser benefit. (b) Retroactive disability pension...

  6. 38 CFR 23.525 - Fringe benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Fringe benefits. 23.525... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan,...

  7. 29 CFR 4281.41 - Benefit suspensions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Benefit suspensions. 4281.41 Section 4281.41 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION... WITHDRAWAL Benefit Suspensions § 4281.41 Benefit suspensions. If the plan sponsor determines that the plan...

  8. 38 CFR 21.5725 - Obtaining benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Obtaining benefits. 21... benefits. (a) Actions required of the individual. In order to obtain benefits under the educational assistance and subsistence allowance program, an individual must— (1) File a claim for benefits with VA,...

  9. 38 CFR 21.5725 - Obtaining benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Obtaining benefits. 21... benefits. (a) Actions required of the individual. In order to obtain benefits under the educational assistance and subsistence allowance program, an individual must— (1) File a claim for benefits with VA,...

  10. 29 CFR 4281.41 - Benefit suspensions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Benefit suspensions. 4281.41 Section 4281.41 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION... WITHDRAWAL Benefit Suspensions § 4281.41 Benefit suspensions. If the plan sponsor determines that the plan...

  11. 38 CFR 21.5725 - Obtaining benefits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Obtaining benefits. 21... benefits. (a) Actions required of the individual. In order to obtain benefits under the educational assistance and subsistence allowance program, an individual must— (1) File a claim for benefits with VA,...

  12. 38 CFR 23.525 - Fringe benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Fringe benefits. 23.525... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan,...

  13. 38 CFR 21.5725 - Obtaining benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Obtaining benefits. 21... benefits. (a) Actions required of the individual. In order to obtain benefits under the educational assistance and subsistence allowance program, an individual must— (1) File a claim for benefits with VA,...

  14. 38 CFR 23.525 - Fringe benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Fringe benefits. 23.525... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan,...

  15. 29 CFR 4281.41 - Benefit suspensions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Benefit suspensions. 4281.41 Section 4281.41 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION... WITHDRAWAL Benefit Suspensions § 4281.41 Benefit suspensions. If the plan sponsor determines that the plan...

  16. 29 CFR 4281.41 - Benefit suspensions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Benefit suspensions. 4281.41 Section 4281.41 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION... WITHDRAWAL Benefit Suspensions § 4281.41 Benefit suspensions. If the plan sponsor determines that the plan...

  17. 38 CFR 23.525 - Fringe benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Fringe benefits. 23.525... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan,...

  18. 38 CFR 21.5725 - Obtaining benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Obtaining benefits. 21... benefits. (a) Actions required of the individual. In order to obtain benefits under the educational assistance and subsistence allowance program, an individual must— (1) File a claim for benefits with VA,...

  19. 38 CFR 23.525 - Fringe benefits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Fringe benefits. 23.525... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan,...

  20. 29 CFR 4281.41 - Benefit suspensions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Benefit suspensions. 4281.41 Section 4281.41 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION... WITHDRAWAL Benefit Suspensions § 4281.41 Benefit suspensions. If the plan sponsor determines that the plan...

  1. Public Pension Plan Reform: The Legal Framework

    ERIC Educational Resources Information Center

    Monahan, Amy B.

    2010-01-01

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

  2. Pensions Blamed for Costing Schools New Talent

    ERIC Educational Resources Information Center

    Sawchuk, Stephen

    2009-01-01

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

  3. 38 CFR 3.20 - Surviving spouse's benefit for month of veteran's death.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Surviving spouse's benefit for month of veteran's death. 3.20 Section 3.20 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  4. 38 CFR 3.20 - Surviving spouse's benefit for month of veteran's death.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Surviving spouse's benefit for month of veteran's death. 3.20 Section 3.20 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  5. Questions and answers on employee benefit issues.

    PubMed

    1994-06-01

    This Issue Brief addresses 19 topics in the areas of pensions, health insurance, and other benefits. In addition to the topics listed below, the report includes data on the prevalence of benefits, tax incentives associated with benefits, lump-sum distributions, number of private pension plans, pension coverage rates, 401(k) plans, employer spending on group health insurance, self-insured health plans, employer initiatives to reduce health care costs, and employers' response to the retiree health benefits accounting rule, and flexible benefits plans. In 1992, U.S. employers (public and private) spent $629 billion for noncash benefits, representing nearly 18 percent of total compensation, excluding paid time off. In 1992, 71 percent of the 50.1 million individuals aged 55 and over received retirement benefits, including distributions from private and public pensions, annuities, individual retirement accounts, Keoghs, 401(k)s, and Social Security. Among the 76 percent of all private pension plan participants who participated in a single plan, 30 percent named a defined benefit plan as their pension plan type, 58 percent named a defined contribution plan as their pension plan type, and 12 percent did not know their plan type. Private and public pension funds held more than $4.6 trillion in assets at the end of 1993. The 1993 year-end assets are more than triple the asset level of 1983 (nominal terms). According to the Congressional Budget Office, U.S. expenditures on health care were expected to have reached $898 billion in 1993, up from $751.8 billion in 1991, an increase of 19.4 percent in nominal terms. PMID:10134782

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

    PubMed

    Friemelt, G; Ritter, J

    2012-01-01

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

  7. The golden goose in the crosshairs: the transition to defined contribution pension plans in the public sector: unintended consequences.

    PubMed

    Johnson, Brian R

    2013-01-01

    State, county, and local governments are currently facing a myriad of economic issues, based on shrinking tax revenues combined with increased expenditures. Of these, the costs related to defined benefit pension plans are one of the most serious issues facing many public employers. Through a comprehensive review of the existing literature, this article examines how the shift from the defined benefit (DB) to defined contribution (DC) pension plan has the potential to enhance levels of labor unrest due to changes in union militancy, bargaining skills deficits, intra-organizational conflict, and issues related to economic trade-offs. Besides the capacity for immediate and deleterious ramifications in the collective bargaining process, the transition to the DC pension also presents some potentially negative consequences related to human resource management, including changes in the psychological contract, recruitment strategies, employee turnover, and changes in retirement patterns. Recommendations to improve labor relations and human resource management practices in the DC pension environment are also explored. PMID:23484365

  8. 48 CFR 1852.237-71 - Pension portability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  9. 48 CFR 1852.237-71 - Pension portability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  10. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  11. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  12. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  14. 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...

  15. 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...

  16. 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...

  17. 38 CFR 8.23 - Examination in connection with total disability benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Examination in connection with total disability benefits. 8.23 Section 8.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... disability benefits. Physical examination in connection with claim for total disability benefits may be...

  18. 38 CFR 8.23 - Examination in connection with total disability benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Examination in connection with total disability benefits. 8.23 Section 8.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... disability benefits. Physical examination in connection with claim for total disability benefits may be...

  19. 76 FR 80410 - Pendency of Request for Approval of Special Withdrawal Liability Rules; the Cultural Institutions...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-23

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Pension Plan AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of pendency of request. SUMMARY: This notice advises interested persons that the Pension Benefit Guaranty Corporation (``PBGC'')...

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

    ERIC Educational Resources Information Center

    Chingos, Matthew M.; West, Martin R.

    2015-01-01

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

  1. Pension Enhancements and the Retention of Public Employees: Evidence from Teaching. Working Paper 123

    ERIC Educational Resources Information Center

    Koedel, Cory; Xiang, P. Brett

    2015-01-01

    We use data from workers in the largest public-sector occupation in the United States -- teaching -- to examine the effect of pension enhancements on employee retention. Specifically, we study a 1999 enhancement to the benefit formula for public school teachers in St. Louis that resulted in an immediate and dramatic increase in their incentives to…

  2. Popular Criteria for the Welfare Deservingness of Disability Pensioners: The Influence of Structural and Cultural Factors

    ERIC Educational Resources Information Center

    Jeene, Marjolein; van Oorschot, Wim; Uunk, Wilfred

    2013-01-01

    Research has shown that several criteria underlie people's opinions about the welfare deservingness of benefit recipients. However, it remains unknown which factors are associated with the emphasis that people place on such criteria. Using a 2006 Dutch national survey on the welfare deservingness of disability pension recipients, we study the…

  3. 29 CFR 2520.101-6 - Multiemployer pension plan information made available on request.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Multiemployer pension plan information made available on request. 2520.101-6 Section 2520.101-6 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR REPORTING AND DISCLOSURE UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 RULES...

  4. 29 CFR 2510.3-2 - Employee pension benefit plan.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... agreements to forego an increase in salary, which meets the requirements of 26 CFR 1.403(b)-1(b)(3) shall not... analysis by the employees; (iv) Collecting annuity or custodial account considerations as required...

  5. 38 CFR 7.6 - Benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Benefits. 7.6 Section 7.6... Soldiers' and Sailors' Civil Relief Act Amendments of 1942 § 7.6 Benefits. Any policy found to be entitled... such monetary benefits arising out of the contract or by reason thereof, will be held subject...

  6. 29 CFR 4041A.43 - Benefit forms.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Benefit forms. 4041A.43 Section 4041A.43 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS TERMINATION OF MULTIEMPLOYER PLANS Closeout of Sufficient Plans § 4041A.43 Benefit forms. (a) General rule. Except as...

  7. 38 CFR 21.7280 - Death benefit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Death benefit. 21.7280... Bill-Active Duty) Approval of Courses § 21.7280 Death benefit. (a) Overview. VA will pay a death benefit under 38 U.S.C. ch. 30 when an individual's death meets the criteria of this section;...

  8. 38 CFR 21.7280 - Death benefit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Death benefit. 21.7280... Bill-Active Duty) Approval of Courses § 21.7280 Death benefit. (a) Overview. VA will pay a death benefit under 38 U.S.C. ch. 30 when an individual's death meets the criteria of this section;...

  9. 38 CFR 21.7280 - Death benefit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Death benefit. 21.7280... Bill-Active Duty) Approval of Courses § 21.7280 Death benefit. (a) Overview. VA will pay a death benefit under 38 U.S.C. ch. 30 when an individual's death meets the criteria of this section;...

  10. 38 CFR 21.7280 - Death benefit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Death benefit. 21.7280... Bill-Active Duty) Approval of Courses § 21.7280 Death benefit. (a) Overview. VA will pay a death benefit under 38 U.S.C. ch. 30 when an individual's death meets the criteria of this section;...

  11. 38 CFR 21.7280 - Death benefit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Death benefit. 21.7280... Bill-Active Duty) Approval of Courses § 21.7280 Death benefit. (a) Overview. VA will pay a death benefit under 38 U.S.C. ch. 30 when an individual's death meets the criteria of this section;...

  12. 29 CFR 4041A.43 - Benefit forms.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Benefit forms. 4041A.43 Section 4041A.43 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS TERMINATION OF MULTIEMPLOYER PLANS Closeout of Sufficient Plans § 4041A.43 Benefit forms. (a) General rule. Except as...

  13. 29 CFR 4041A.43 - Benefit forms.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Benefit forms. 4041A.43 Section 4041A.43 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS TERMINATION OF MULTIEMPLOYER PLANS Closeout of Sufficient Plans § 4041A.43 Benefit forms. (a) General rule. Except as...

  14. 38 CFR 7.6 - Benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Benefits. 7.6 Section 7.6... Soldiers' and Sailors' Civil Relief Act Amendments of 1942 § 7.6 Benefits. Any policy found to be entitled... such monetary benefits arising out of the contract or by reason thereof, will be held subject...

  15. 38 CFR 7.6 - Benefits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Benefits. 7.6 Section 7.6... Soldiers' and Sailors' Civil Relief Act Amendments of 1942 § 7.6 Benefits. Any policy found to be entitled... such monetary benefits arising out of the contract or by reason thereof, will be held subject...

  16. 38 CFR 7.6 - Benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Benefits. 7.6 Section 7.6... Soldiers' and Sailors' Civil Relief Act Amendments of 1942 § 7.6 Benefits. Any policy found to be entitled... such monetary benefits arising out of the contract or by reason thereof, will be held subject...

  17. 38 CFR 7.6 - Benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Benefits. 7.6 Section 7.6... Soldiers' and Sailors' Civil Relief Act Amendments of 1942 § 7.6 Benefits. Any policy found to be entitled... such monetary benefits arising out of the contract or by reason thereof, will be held subject...

  18. 29 CFR 4041A.43 - Benefit forms.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Benefit forms. 4041A.43 Section 4041A.43 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS TERMINATION OF MULTIEMPLOYER PLANS Closeout of Sufficient Plans § 4041A.43 Benefit forms. (a) General rule. Except as...

  19. 29 CFR 4041A.43 - Benefit forms.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Benefit forms. 4041A.43 Section 4041A.43 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS TERMINATION OF MULTIEMPLOYER PLANS Closeout of Sufficient Plans § 4041A.43 Benefit forms. (a) General rule. Except as...

  20. 78 FR 19017 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Annual...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-28

    ...; Annual Funding Notice for Defined Benefit Pension Plans ACTION: Notice. SUMMARY: The Department of Labor... collection request (ICR) revision titled, ``Annual Funding Notice for Defined Benefit Pension Plans,'' to the... funding interest-rate stabilization for single employer defined benefit (DB) plans, effective for...

  1. Emission projections for the U.S. Environmental Protection Agency Section 812 second prospective Clean Air Act cost/benefit analysis.

    PubMed

    Wilson, James H; Mullen, Maureen A; Bollman, Andrew D; Thesing, Kirstin B; Salhotra, Manish; Divita, Frank; Neumann, James E; Price, Jason C; DeMocker, James

    2008-05-01

    Section 812 of the Clean Air Act Amendments (CAAA) of 1990 requires the U.S. Environmental Protection Agency (EPA) to perform periodic, comprehensive analyses of the total costs and total benefits of programs implemented pursuant to the CAAA. The first prospective analysis was completed in 1999. The second prospective analysis was initiated during 2005. The first step in the second prospective analysis was the development of base and projection year emission estimates that will be used to generate benefit estimates of CAAA programs. This paper describes the analysis, methods, and results of the recently completed emission projections. There are several unique features of this analysis. One is the use of consistent economic assumptions from the Department of Energy's Annual Energy Outlook 2005 (AEO 2005) projections as the basis for estimating 2010 and 2020 emissions for all sectors. Another is the analysis of the different emissions paths for both with and without CAAA scenarios. Other features of this analysis include being the first EPA analysis that uses the 2002 National Emission Inventory files as the basis for making 48-state emission projections, incorporating control factor files from the Regional Planning Organizations (RPOs) that had completed emission projections at the time the analysis was performed, and modeling the emission benefits of the expected adoption of measures to meet the 8-hr ozone National Ambient Air Quality Standards (NAAQS), the Clean Air Visibility Rule, and the PM2.5 NAAQS. This analysis shows that the 1990 CAAA have produced significant reductions in criteria pollutant emissions since 1990 and that these emission reductions are expected to continue through 2020. CAAA provisions have reduced volatile organic compound (VOC) emissions by approximately 7 million t/yr by 2000, and are estimated to produce associated VOC emission reductions of 16.7 million t by 2020. Total oxides of nitrogen (NO(x)) emission reductions attributable to the

  2. 38 CFR 21.5150 - State approving agencies.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false State approving agencies. 21.5150 Section 21.5150 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance...

  3. 38 CFR 21.5150 - State approving agencies.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false State approving agencies. 21.5150 Section 21.5150 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance...

  4. 38 CFR 21.5150 - State approving agencies.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false State approving agencies. 21.5150 Section 21.5150 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance...

  5. 38 CFR 21.5150 - State approving agencies.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false State approving agencies. 21.5150 Section 21.5150 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance...

  6. 38 CFR 21.5150 - State approving agencies.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false State approving agencies. 21.5150 Section 21.5150 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance...

  7. Welfare and Generational Equity in Sustainable Unfunded Pension Systems

    PubMed Central

    Auerbach, Alan J.; Lee, Ronald

    2011-01-01

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

  8. 20 CFR 404.213 - Computation where you are eligible for a pension based on your noncovered employment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... pension based on your noncovered employment. 404.213 Section 404.213 Employees' Benefits SOCIAL SECURITY... your earnings in employment which was not covered under Social Security. We consider you to first... concurrently entitled to Social Security benefits. For applications filed before December 1988, we will use...

  9. 20 CFR 404.213 - Computation where you are eligible for a pension based on your noncovered employment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... pension based on your noncovered employment. 404.213 Section 404.213 Employees' Benefits SOCIAL SECURITY... your earnings in employment which was not covered under Social Security. We consider you to first... concurrently entitled to Social Security benefits. For applications filed before December 1988, we will use...

  10. 20 CFR 404.213 - Computation where you are eligible for a pension based on your noncovered employment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... pension based on your noncovered employment. 404.213 Section 404.213 Employees' Benefits SOCIAL SECURITY... your earnings in employment which was not covered under Social Security. We consider you to first... concurrently entitled to Social Security benefits. For applications filed before December 1988, we will use...

  11. 26 CFR 54.4980F-1 - Notice requirements for certain pension plan amendments significantly reducing the rate of future...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amendments significantly reducing the rate of future benefit accrual. 54.4980F-1 Section 54.4980F-1 Internal... significantly reducing the rate of future benefit accrual. The following questions and answers concern the... a plan amendment of an applicable pension plan that significantly reduces the rate of future...

  12. FASB Statement No. 132 simplifies benefits disclosures.

    PubMed

    Luecke, R W; Andrzejewski, C

    1999-06-01

    In February 1998, the FASB issued Statement of Financial Accounting Standards No. 132, Employers' Disclosures about Pensions and Other Postretirement Benefits. The new standard is designed to streamline pension and other postretirement benefits disclosures in public and nonpublic entities' financial statements. For nonpublic entities, the statement eliminates separate disclosures of the components of net periodic benefit cost, eliminates the disclosure of the components of benefit obligations and of alternative obligation measures, eliminates the disclosure of plan provisions, adds the disclosure of comprehensive income, eliminates the disclosure of sensitivity to changes in healthcare trend rates, and standardizes the disclosures for pension and other postretirement benefits. Financial managers and their organizations' actuaries and auditors should work together to determine which disclosures their organizations should make to be in compliance with FASB Statement No. 132. PMID:10558173

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

    ERIC Educational Resources Information Center

    Luca, John J.

    2009-01-01

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

  14. 38 CFR 21.8016 - Nonduplication of benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Nonduplication of benefits. 21.8016 Section 21.8016 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Vocational Training and Rehabilitation for Certain Children of Vietnam Veterans and Veterans...

  15. 38 CFR 21.9660 - Rural relocation benefit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Rural relocation benefit. 21.9660 Section 21.9660 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-9/11 GI Bill Payments-Educational Assistance §...

  16. 38 CFR 21.9660 - Rural relocation benefit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Rural relocation benefit. 21.9660 Section 21.9660 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-9/11 GI Bill Payments-Educational Assistance §...

  17. 38 CFR 21.9660 - Rural relocation benefit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Rural relocation benefit. 21.9660 Section 21.9660 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-9/11 GI Bill Payments-Educational Assistance §...

  18. 20 CFR 439.645 - Federal agency or agency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Federal agency or agency. 439.645 Section 439.645 Employees' Benefits SOCIAL SECURITY ADMINISTRATION GOVERNMENTWIDE REQUIREMENTS FOR DRUG-FREE WORKPLACE (FINANCIAL ASSISTANCE) Definitions § 439.645 Federal agency or agency. Federal agency or...

  19. Distribution of Benefits in Teacher Retirement Systems and Their Implications for Mobility

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael

    2010-01-01

    While it is generally understood that defined benefit pension systems concentrate benefits on career teachers and impose costs on mobile teachers, there has been very little analysis of the magnitude of these effects. The authors develop a measure of implicit redistribution of pension wealth among teachers at varying ages of separation. Compared…

  20. Distribution of Benefits in Teacher Retirement Systems and Their Implications for Mobility. Working Paper 39

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael

    2009-01-01

    While it is generally understood that defined benefit pension systems concentrate benefits on career teachers and impose costs on mobile teachers, there has been very little analysis of the magnitude of these effects. The authors develop a measure of implicit redistribution of pension wealth among teachers at varying ages of separation. Compared…

  1. 38 CFR 1.710 - Homeless claimants: Delivery of benefit payments and correspondence.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Homeless claimants: Delivery of benefit payments and correspondence. 1.710 Section 1.710 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Homeless Claimants § 1.710 Homeless claimants: Delivery of benefit payments and...

  2. Behavioral economics perspectives on public sector pension plans

    PubMed Central

    BESHEARS, JOHN; CHOI, JAMES J.; LAIBSON, DAVID; MADRIAN, BRIGITTE C.

    2011-01-01

    We describe the pension plan features of the states and the largest cities and counties in the U.S. Unlike in the private sector, defined benefit (DB) pensions are still the norm in the public sector. However, a few jurisdictions have shifted toward defined contribution (DC) plans as their primary savings plan, and fiscal pressures are likely to generate more movement in this direction. Holding fixed a public employee’s work and salary history, we show that DB retirement income replacement ratios vary greatly across jurisdictions. This creates large variation in workers’ need to save for retirement in other accounts. There is also substantial heterogeneity across jurisdictions in the savings generated in primary DC plans because of differences in the level of mandatory employer and employee contributions. One notable difference between public and private sector DC plans is that public sector primary DC plans are characterized by required employee or employer contributions (or both), whereas private sector plans largely feature voluntary employee contributions that are supplemented by an employer match. We conclude by applying lessons from savings behavior in private sector savings plans to the design of public sector plans. PMID:21789032

  3. Is Swedish pension reform the right medicine for aging Europe?

    PubMed

    Palmer, Edward

    2002-01-01

    Following the Second World War, the idea of the life course with distinct periods of education, work, and retirement became popular as a result of the alliance of interests of unions and management, with politicians seizing the opportunity to accommodate them. These "social partners" implemented benefit rules and created practices for using old age and disability to ease the exit of older workers. Although justifiable at the time, now those rules and practices hinder individual and employer incentives to invest in human capital and work environments that enable older workers to remain in the workforce. The article argues that the workforce environment of the coming half-century, which is relevant for persons born around 2000, is much different from that a hundred years earlier, which determined the opportunities for people born around 1900. People are healthier and live much longer and work environments are friendlier. The article argues that it is no longer justifiable to subsidize exit from the workforce around the age of 60 for healthy workers, especially in view of the coming labor shortage in Europe. It also argues that the introduction of the principles of the Swedish NDC pension reform in Europe would provide possibilities for flexible exit from the workforce and remove impediments to labor mobility in Europe, which are embedded in many of Europe's present pension arrangements. PMID:12503328

  4. 29 CFR 4044.75 - Other lump sum benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS ALLOCATION OF... sum benefits. The value of a lump sum benefit which is not covered under § 4044.73 or § 4044.74 is equal to— (a) The value under the qualifying bid, if an insurer provides the benefit; or (b) The...

  5. 29 CFR 4044.51 - Benefits to be valued.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Benefits to be valued. 4044.51 Section 4044.51 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS Valuation of Benefits and Assets Trusteed Plans § 4044.51 Benefits to...

  6. 29 CFR 4044.51 - Benefits to be valued.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Benefits to be valued. 4044.51 Section 4044.51 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS Valuation of Benefits and Assets Trusteed Plans § 4044.51 Benefits to...

  7. 38 CFR 3.1703 - Claims for burial benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... benefits. 3.1703 Section 3.1703 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Burial Benefits Burial Benefits: General § 3.1703 Claims for burial benefits. Pt. 3, Subpt. B, Nt... after the burial of the veteran. There are no other time limitations to file claims for burial...

  8. Other Postemployment Benefits: Coming Soon to Your Financial Statements.

    ERIC Educational Resources Information Center

    Alioto, Nicholas C. A.; Dickson, Roger J.

    2002-01-01

    Describes Governmental Accounting Standards Boards' (GASB) proposed new standards addressing the recognition, measurement, and reporting of other postemployment benefits (excluding pension benefits), the most common of which are health-care benefits. Includes a lengthy table of tentative GASB decisions on other postemployment benefits. Suggests…

  9. 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,...

  10. 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...

  11. 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...

  12. 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,...

  13. 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...

  14. 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,...

  15. 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,...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 26 CFR 509.114 - 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...

  18. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  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...

  20. 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...

  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...

  2. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  3. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  4. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 76 FR 22423 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Suspension...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-21

    ... Federal Register on November 10, 2010 (75 FR 69130). Interested parties are encouraged to send comments to...; Suspension of Pension Benefits ACTION: Notice. SUMMARY: The Department of Labor (DOL) is submitting the..., ``Suspension of Pension Benefits,'' to the Office of Management and Budget (OMB) for review and approval...

  6. 77 FR 64355 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Annual...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-19

    ... notice published in the Federal Register on June 25, 2012 (77 FR 37920). Interested parties are...; Annual Funding Notice for Defined Benefit Pension Plans ACTION: Notice. SUMMARY: The Department of Labor... collection request (ICR) titled, ``Annual Funding Notice for Defined Benefit Pension Plans,'' to the...

  7. 38 CFR 3.3 - Pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  8. Pension Reforms Widespread in Industrialized Nations.

    ERIC Educational Resources Information Center

    Nusberg, Charlotte

    1986-01-01

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

  9. 38 CFR 21.40 - Basic entitlement to vocational rehabilitation benefits and services.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... vocational rehabilitation benefits and services. 21.40 Section 21.40 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Vocational Rehabilitation... rehabilitation benefits and services. An individual meets the basic entitlement criteria for...

  10. 38 CFR 21.40 - Basic entitlement to vocational rehabilitation benefits and services.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... vocational rehabilitation benefits and services. 21.40 Section 21.40 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Vocational Rehabilitation... rehabilitation benefits and services. An individual meets the basic entitlement criteria for...

  11. 38 CFR 21.40 - Basic entitlement to vocational rehabilitation benefits and services.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... vocational rehabilitation benefits and services. 21.40 Section 21.40 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Vocational Rehabilitation... rehabilitation benefits and services. An individual meets the basic entitlement criteria for...

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

    PubMed

    Berglind, H

    1978-01-01

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

  13. 38 CFR 45.200 - Agency and legislative liaison.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Agency and legislative... (CONTINUED) NEW RESTRICTIONS ON LOBBYING Activities by Own Employees § 45.200 Agency and legislative liaison... Federal contract, grant, loan, or cooperative agreement if the payment is for agency and...

  14. Intergovernmental (Dis)incentives, Free-Riding, Teacher Salaries and Teacher Pensions. Upjohn Institute Working Paper No. 15-220

    ERIC Educational Resources Information Center

    Fitzpatrick, Maria D.

    2015-01-01

    In this paper, I document evidence that intergovernmental incentives inherent in public sector defined benefit pension systems distort the amount and timing of income for public school teachers. This intergovernmental incentive stems from the fact that, in many states, local school districts are responsible for setting the compensation that…

  15. 29 CFR 2520.104-48 - Alternative method of compliance for model simplified employee pensions-IRS Form 5305-SEP.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Alternative method of compliance for model simplified employee pensions-IRS Form 5305-SEP. 2520.104-48 Section 2520.104-48 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR REPORTING AND DISCLOSURE UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY...

  16. Pension Portability in the Northeastern States. A Policy Brief Prepared for the Steering Committee of the Northeast Common Market Project.

    ERIC Educational Resources Information Center

    Title, David

    To facilitate teacher mobility in the Northeast, barriers to interstate movement must be lessened. Presently, teachers are restricted from transferring pension assets across state lines; they can lose up to 40 percent of their retirement benefits, can usually transfer only part of their years of service, and may be financially unable to "buy in"…

  17. Distribution of Benefits in Teacher Retirement Systems and Their Implications for Mobility. Conference Paper 2009-04

    ERIC Educational Resources Information Center

    Costrell, Robert; Podgursky, Michael

    2009-01-01

    While it is generally understood that defined benefit pension systems concentrate benefits on career teachers, and impose costs on mobile teachers, there has been very little analysis of the magnitude of these features and patterns of variation between states. The authors develop a measure of implicit redistribution of pension wealth among…

  18. 29 CFR 4043.32 - Transfer of benefit liabilities.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Transfer of benefit liabilities. 4043.32 Section 4043.32 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS Post-Event Notice of Reportable Events § 4043.32 Transfer of benefit liabilities....

  19. 38 CFR 21.4146 - Assignments of benefits prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Assignments of benefits... Payments; Educational Assistance Allowance § 21.4146 Assignments of benefits prohibited. (a) General. Section 5301(a), Title 38 U.S.C., provides that payments of benefits due or to become due under the...

  20. 42 CFR 436.608 - Applications for other benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Applications for other benefits. 436.608 Section... General Financial Eligibility Requirements and Options § 436.608 Applications for other benefits. (a) As a... obtain any annuities, pensions, and retirement and disability benefits to which they are entitled,...

  1. 42 CFR 436.608 - Applications for other benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 4 2014-10-01 2014-10-01 false Applications for other benefits. 436.608 Section... General Financial Eligibility Requirements and Options § 436.608 Applications for other benefits. (a) As a... to obtain any annuities, pensions, and retirement and disability benefits to which they are...

  2. 29 CFR 4281.45 - Notices of insolvency benefit level.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Notices of insolvency benefit level. 4281.45 Section 4281.45 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS DUTIES OF PLAN SPONSOR FOLLOWING MASS WITHDRAWAL Benefit Suspensions...

  3. 29 CFR 4245.5 - Notice of insolvency benefit level.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Notice of insolvency benefit level. 4245.5 Section 4245.5 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS NOTICE OF INSOLVENCY § 4245.5 Notice of insolvency benefit level....

  4. 75 FR 64683 - Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... August 10, 2010 (at 75 FR 48283), Pension Benefit Guaranty Corporation (PBGC) ] published a proposed rule...; Treatment of Substantial Cessation of Operations AGENCY: Pension Benefit Guaranty Corporation....

  5. Pension sponsorship and participation: trends and policy issues.

    PubMed

    Purcell, P J

    Employment sector and employer size account for substantial variation in workers' participation in employer-sponsored retirement plans. Other things being equal, employees in the public sector--that is, federal, state, and local governments--are much more likely to be offered a retirement plan than workers in the private sector. Within the private sector, workers in firms with 100 or more employees are significantly more likely than workers in smaller firms to have the opportunity to participate in a retirement plan. This situation has prompted Congress to seek ways of reducing small businesses' obstacles to pension coverage. For example, Congress has authorized retirement plans that have fewer reporting requirements and less stringent contribution rules than those imposed on larger employers. Evaluating the effect of these laws on pension coverage is complicated by the many other variables that affect an employer's decision to sponsor a retirement plan and a worker's decision to participate in it. Nevertheless, data collected in national surveys of employers and households can be used to establish a baseline against which future changes in retirement plan sponsorship and participation can be measured. Recent surveys of employers and households reveal that: During the 1990s, participation in retirement plans rose among workers in firms with fewer than 100 employees but remained steady among workers in larger firms. The 1990s saw a substantial shift from defined benefit retirement plans to defined contribution plans. Despite increases in participation, workers in firms with fewer than 100 employees are only about half as likely as those in larger firms to participate in an employer-sponsored retirement plan. In both the public and private sectors, part-year or part-time workers are much less likely than year-round, full-time workers to be offered an opportunity to participate in an employer-sponsored retirement plan. PMID:12428512

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

    PubMed

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

    1999-06-01

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

  7. [Quality assurance of rehabilitation by the German pension insurance: an overview].

    PubMed

    Klosterhuis, H; Baumgarten, E; Beckmann, U; Erbstösser, S; Lindow, B; Naumann, B; Widera, T; Zander, J

    2010-12-01

    The German pension insurance has in recent years developed a comprehensive programme for quality assurance in rehabilitation, and has implemented the programme into routine practice. Different aspects of rehabilitation are evaluated with differentiated instruments. Issues dealt with inter alia include the quality of rehabilitative care in a narrower sense, the structure and organisation of the rehabilitation centres, as well as quality from the patients' perspective. On the whole, positive results predominate. Big differences in quality however have been found between the rehabilitation centres. The data collections and data evaluations carried out make a continuous process of quality assurance reporting possible for use by rehabilitation centres and pension insurance agencies. This will enable targeted initiatives for quality improvement. The methods and procedures of quality assurance are enhanced at regular intervals, and the scope of quality assurance is extended. Thus, rehab quality assurance is also expanded to cover ambulant rehabilitation or rehabilitation of children and young people. PMID:21140319

  8. 38 CFR 1.916 - Disclosure of debt information to consumer reporting agencies (CRA).

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Disclosure of debt information to consumer reporting agencies (CRA). 1.916 Section 1.916 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for Collection of Claims § 1.916 Disclosure of debt information to consumer...

  9. 38 CFR 17.508 - Access to quality assurance records and documents within the agency.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Access to quality assurance records and documents within the agency. 17.508 Section 17.508 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Confidentiality of Healthcare Quality Assurance Review Records § 17.508 Access to quality...

  10. 22 CFR 19.9-3 - Computation and payment of pension to former spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 22 CFR 19.9-3 - Computation and payment of pension to former spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 38 CFR 62.32 - Supportive service: Assistance in obtaining VA benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...; and (4) Health care services. (b) Grantees are not permitted to represent participants before VA with... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Supportive service: Assistance in obtaining VA benefits. 62.32 Section 62.32 Pensions, Bonuses, and Veterans' Relief...

  13. 38 CFR 62.32 - Supportive service: Assistance in obtaining VA benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...; and (4) Health care services. (b) Grantees are not permitted to represent participants before VA with... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Supportive service: Assistance in obtaining VA benefits. 62.32 Section 62.32 Pensions, Bonuses, and Veterans' Relief...

  14. 38 CFR 62.32 - Supportive service: Assistance in obtaining VA benefits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...; and (4) Health care services. (b) Grantees are not permitted to represent participants before VA with... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Supportive service: Assistance in obtaining VA benefits. 62.32 Section 62.32 Pensions, Bonuses, and Veterans' Relief...

  15. 38 CFR 21.5001 - Administration of benefits: 38 U.S.C. Chapter 32.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Administration of benefits: 38 U.S.C. Chapter 32. 21.5001 Section 21.5001 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era...

  16. 38 CFR 21.5134 - Restrictions on paying benefits to servicepersons.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Restrictions on paying benefits to servicepersons. 21.5134 Section 21.5134 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  17. 38 CFR 21.5132 - Criteria used in determining benefit payments.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Criteria used in determining benefit payments. 21.5132 Section 21.5132 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  18. 38 CFR 21.5139 - Computation of benefit payments for incarcerated individuals.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Computation of benefit payments for incarcerated individuals. 21.5139 Section 21.5139 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era...

  19. 38 CFR 21.5136 - Benefit payments-secondary school program.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Benefit payments-secondary school program. 21.5136 Section 21.5136 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  20. 38 CFR 21.6507 - Special benefits for qualified veterans under test program.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    .... (a) Protection of IU rating under 38 CFR 3.343(c)(2). The total disability rating of any qualified... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Special benefits for qualified veterans under test program. 21.6507 Section 21.6507 Pensions, Bonuses, and Veterans'...

  1. 38 CFR 21.6507 - Special benefits for qualified veterans under test program.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    .... (a) Protection of IU rating under 38 CFR 3.343(c)(2). The total disability rating of any qualified... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Special benefits for qualified veterans under test program. 21.6507 Section 21.6507 Pensions, Bonuses, and Veterans'...

  2. 38 CFR 21.6507 - Special benefits for qualified veterans under test program.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... (a) Protection of IU rating under 38 CFR 3.343(c)(2). The total disability rating of any qualified... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Special benefits for qualified veterans under test program. 21.6507 Section 21.6507 Pensions, Bonuses, and Veterans'...

  3. 38 CFR 21.6507 - Special benefits for qualified veterans under test program.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    .... (a) Protection of IU rating under 38 CFR 3.343(c)(2). The total disability rating of any qualified... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Special benefits for qualified veterans under test program. 21.6507 Section 21.6507 Pensions, Bonuses, and Veterans'...

  4. 38 CFR 21.5132 - Criteria used in determining benefit payments.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Criteria used in determining benefit payments. 21.5132 Section 21.5132 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  5. 38 CFR 21.5136 - Benefit payments-secondary school program.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Benefit payments-secondary school program. 21.5136 Section 21.5136 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  6. 38 CFR 21.5001 - Administration of benefits: 38 U.S.C. Chapter 32.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Administration of benefits: 38 U.S.C. Chapter 32. 21.5001 Section 21.5001 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era...

  7. 38 CFR 21.5138 - Computation of benefit payments and monthly rates.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Computation of benefit payments and monthly rates. 21.5138 Section 21.5138 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  8. 38 CFR 21.5134 - Restrictions on paying benefits to servicepersons.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Restrictions on paying benefits to servicepersons. 21.5134 Section 21.5134 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  9. 38 CFR 21.5134 - Restrictions on paying benefits to servicepersons.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Restrictions on paying benefits to servicepersons. 21.5134 Section 21.5134 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  10. 38 CFR 21.5138 - Computation of benefit payments and monthly rates.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Computation of benefit payments and monthly rates. 21.5138 Section 21.5138 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  11. 38 CFR 21.5139 - Computation of benefit payments for incarcerated individuals.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Computation of benefit payments for incarcerated individuals. 21.5139 Section 21.5139 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era...

  12. 38 CFR 21.5136 - Benefit payments-secondary school program.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Benefit payments-secondary school program. 21.5136 Section 21.5136 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  13. 38 CFR 21.5132 - Criteria used in determining benefit payments.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Criteria used in determining benefit payments. 21.5132 Section 21.5132 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  14. 38 CFR 21.5138 - Computation of benefit payments and monthly rates.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Computation of benefit payments and monthly rates. 21.5138 Section 21.5138 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  15. 38 CFR 21.5001 - Administration of benefits: 38 U.S.C. Chapter 32.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Administration of benefits: 38 U.S.C. Chapter 32. 21.5001 Section 21.5001 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era...

  16. 38 CFR 21.5139 - Computation of benefit payments for incarcerated individuals.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Computation of benefit payments for incarcerated individuals. 21.5139 Section 21.5139 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era...

  17. 38 CFR 21.5134 - Restrictions on paying benefits to servicepersons.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Restrictions on paying benefits to servicepersons. 21.5134 Section 21.5134 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  18. 38 CFR 21.5001 - Administration of benefits: 38 U.S.C. Chapter 32.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Administration of benefits: 38 U.S.C. Chapter 32. 21.5001 Section 21.5001 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era...

  19. 38 CFR 21.5132 - Criteria used in determining benefit payments.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Criteria used in determining benefit payments. 21.5132 Section 21.5132 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  20. 38 CFR 21.5136 - Benefit payments-secondary school program.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Benefit payments-secondary school program. 21.5136 Section 21.5136 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  1. 38 CFR 21.5132 - Criteria used in determining benefit payments.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Criteria used in determining benefit payments. 21.5132 Section 21.5132 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  2. 38 CFR 21.5139 - Computation of benefit payments for incarcerated individuals.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Computation of benefit payments for incarcerated individuals. 21.5139 Section 21.5139 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era...

  3. 38 CFR 21.5136 - Benefit payments-secondary school program.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Benefit payments-secondary school program. 21.5136 Section 21.5136 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  4. 38 CFR 21.5139 - Computation of benefit payments for incarcerated individuals.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Computation of benefit payments for incarcerated individuals. 21.5139 Section 21.5139 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era...

  5. 38 CFR 21.5134 - Restrictions on paying benefits to servicepersons.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Restrictions on paying benefits to servicepersons. 21.5134 Section 21.5134 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  6. 38 CFR 21.5001 - Administration of benefits: 38 U.S.C. Chapter 32.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Administration of benefits: 38 U.S.C. Chapter 32. 21.5001 Section 21.5001 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era...

  7. 38 CFR 21.5138 - Computation of benefit payments and monthly rates.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Computation of benefit payments and monthly rates. 21.5138 Section 21.5138 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans'...

  8. 38 CFR 21.5138 - Computation of benefit payments and monthly rates.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Computation of benefit payments and monthly rates. 21.5138 Section 21.5138 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under 38 U.S.C. Chapter...

  9. 75 FR 70955 - Proposed Submission of Information Collection for OMB Review; Comment Request; Liability for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-19

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Termination of Single-Employer Plans AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of intention to request extension of OMB approval. SUMMARY: The Pension Benefit Guaranty Corporation...

  10. 78 FR 69140 - Submission of Information Collections for OMB Review; Comment Request; Payment of Premiums...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-18

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY...; Termination Premium AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for extension of OMB approval of collection of information. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC)...

  11. 75 FR 53000 - Submission of Information Collection for OMB Review; Comment Request; Termination of Single...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-30

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY...-Employer Plans, Missing Participants AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for extension of OMB approval, with modifications. SUMMARY: The Pension Benefit...

  12. 75 FR 39058 - Submission of Information Collection for OMB Review; Comment Request; Reconsideration of Initial...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-07

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Determinations AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for extension of OMB approval. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is requesting that the Office...

  13. 77 FR 59682 - Submission of Information Collection for OMB Review; Comment Request; Locating and Paying...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Participants AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for OMB approval of revised collection of information. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is...

  14. 76 FR 5220 - Submission of Information Collection for OMB Review; Comment Request; Multiemployer Plan Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-28

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Regulations AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for extension of OMB approval. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is requesting that the Office...

  15. 75 FR 28304 - Proposed Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-20

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of intention to request extension of OMB approval of revised collection of information. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC)...

  16. 76 FR 4741 - Submission of Information Collection for OMB Review; Comment Request; Liability for Termination...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-26

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Single-Employer Plans AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for extension of OMB approval. SUMMARY: The Pension Benefit Guaranty Corporation (``PBGC'') is requesting...

  17. 77 FR 4839 - Proposed Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-31

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of intention to request OMB approval of revised collection of information. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is...

  18. 77 FR 10786 - Submission of Information Collection for OMB Review; Comment Request; Annual Financial and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-23

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Actuarial Information Reporting AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for OMB approval. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is requesting that the...

  19. 75 FR 70045 - Proposed Submission of Information Collections for OMB Review; Comment Request; Multiemployer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-16

    ... From the Federal Register Online via the Government Publishing Office PENSION BENEFIT GUARANTY... Regulations AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of intention to request extension of OMB approval. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) intends to request that...

  20. 77 FR 5454 - Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-03

    ... for Partial Annuity Distribution Options Under Defined Benefit Pension Plans AGENCY: Internal Revenue... requirements applicable to certain defined benefit pension plans. These proposed regulations would change the..., administrators, participants, and beneficiaries of defined benefit pension plans. This document also provides...