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

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Information on all benefits, excluding pensions, provided by 16 Ontario universities is presented. The following general questions concerning benefits are covered: administration and insurance plans, communication of benefit programs to employees, proposed changes in benefits, provision of life and dismemberment insurance, and maternity leave…

  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.

    Results of a 1986 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 accidental death and dismemberment insurance, maternity leave…

  7. 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…

  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. 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,…

  10. Controlling Losses of the Pension Benefit Guaranty Corporation

    DTIC Science & Technology

    1993-01-01

    Rationale for ERISA 2 The Financial Condition of the Pension Benefit Guaranty Corporation 3 Why Are Losses So Persistent in Federal Pension Insurance...rules embodied in the law, one could argue, Corporation Losing are at fault. ERISA also controls how premiums for pen- sion insurance are set. At...benefits they premium income and insured losses. ERISA , were promising their employees and retirees. probably appropriately, left room for pension A

  11. 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…

  12. Ontario Universities Benefits Survey, 1989-90. Part II: Pensions.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    Information about pensions offered to employees of 17 Ontario universities is presented. For each of the 17 universities' pension plans, the following types of information are provided: type of plan; eligibility; member contribution; university contribution; benefits on normal retirement, on early retirement, on termination, and on death; model…

  13. 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;…

  14. 29 CFR 4.175 - Meeting requirements for health, welfare, and/or pension benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 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 fixed... entitled to 40 hours of health and welfare and/or pension fringe benefits. If an employee works 3 days...

  15. Ontario University Benefits Survey. Part I (All Benefits Excluding Pensions). December 1, 1979.

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a survey of benefits (excluding pensions) provided by Ontario universities are presented. Responses are presented by university concerning the following aspects of general benefits: administration and insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, and maternity…

  16. 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…

  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. Ontario Universities Benefits Survey, 1991-92. 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, which combined Part I and Part II of a benefit study, presents data from a survey of Ontario universities concerning fringe benefits offered in 1991-92. Part I is made up of a series of tables displaying the information on particular benefits institution-by-institution. The first five tables cover general aspects of benefits,…

  19. 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.... 895, 29 U.S.C. 1142, provides for the establishment of an Advisory Council on Employee Welfare and... to the Advisory Council on Employee Welfare and Pension Benefit Plans to represent any of the...

  20. 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.... 895, 29 U.S.C. 1142, provides for the establishment of an Advisory Council on Employee Welfare and... on Employee Welfare and Pension Benefit Plans to represent any of the groups or fields specified...

  1. 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…

  2. How Well-Informed Are Pension Scheme Members on Their Future Pension Benefits? Evidence from Ireland.

    PubMed

    Barrett, Alan; Mosca, Irene; Whelan, Brendan

    2015-01-01

    One part of the policy response in many countries to increasing pension coverage will be greater private provision on the part of individuals. This requires that individuals are well informed about pensions. In this article, we assess levels of knowledge of pensions using a representative sample of older Irish adults. We find that two-thirds of individuals enrolled in pension schemes do not know what amount will be paid out on retirement and/or whether the payments will be in the form of lump sums, monthly payments, or both. One policy implication is the need for increased information to be directed at certain groups, in particular, women and less educated people. More fundamentally, the results suggest that the mandatory elements in pension systems should be extended.

  3. 78 FR 50112 - Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Extension of Deadline...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-16

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of... Welfare and Pension Benefit Plans. Section 512 of the Employee Retirement Income Security Act of 1974... Welfare and Pension Benefit Plans (the Council), which is to consist of 15 members to be appointed by...

  4. Benefit or Burden? On the Intergenerational Inequity of Teacher Pension Plans

    ERIC Educational Resources Information Center

    Backes, Ben; Goldhaber, Dan; Grout, Cyrus; Koedel, Cory; Ni, Shawn; Podgursky, Michael; Xiang, P. Brett; Xu, Zeyu

    2016-01-01

    Most public school teachers in the United States are enrolled in defined benefit (DB) pension plans. Using administrative microdata from four states, combined with national pension funding data, we show these plans have accumulated substantial unfunded liabilities--effectively debt--owing to previous plan operations. On average across 49 state…

  5. 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:

  6. 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…

  7. 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

    ... Benefits Security Administration 151st 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... Council on Employee Welfare and Pension Benefit Plans will be held on June 29-July 1, 2010. The...

  8. 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

    ... Benefits Security Administration 150th 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... Council on Employee Welfare and Pension Benefit Plans will be held on March 22, 2010. The session...

  9. 78 FR 50112 - 168th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-16

    ... Benefits Security Administration 168th 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... Advisory Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory...

  10. 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

    ... Benefits Security Administration 161st 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... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  11. 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

    ... Benefits Security Administration 153rd 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... Council on Employee Welfare and Pension Benefit Plans will be held on October 4, 2010. The meeting...

  12. 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).

  13. 76 FR 36176 - Fully Developed Claim (Fully Developed Claims-Applications for Compensation, Pension, DIC, Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-21

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Fully Developed Claim (Fully Developed Claims--Applications for Compensation, Pension, DIC, Death Pension, and/or Accrued Benefits); Correction AGENCY: Veterans Benefits Administration, Department...

  14. Ontario Universities Benefits Survey, 1988-89. Part I: Benefits Excluding Pensions.

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Institutional responses to a survey of Ontario universities concerning employee fringe benefits are reported. Each institution's treatment of these benefits issues is summarized or presented in chart form: general benefits questions (administration of insurance plans, communication of benefits information to employees, proposed benefit changes,…

  15. 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…

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

    PubMed

    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.

  17. 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

  18. University Benefits Survey. Part 1 (All Benefits Excluding Pensions), December 1982.

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of the 1982 University Benefits Survey for Ontario higher education institutions are presented. For each college and university, information is provided on eligibility, deductible amounts, monthly contributions, and carriers. The following features are covered: administration and insurance plans, communication of benefits, proposed changes…

  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, 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 Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain... Pension Benefit Guaranty Corporation for purposes of, but only to the extent necessary in,...

  20. 48 CFR 52.215-18 - Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.215-18 Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions. As prescribed in 15.408(j), insert the following clause... subcontracts that meet the applicability requirements of FAR 15.408(j). (End of clause)...

  1. 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

    ... PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 52.215-18 Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions. As prescribed in 15.408(j), insert the following clause... subcontracts that meet the applicability requirements of FAR 15.408(j). (End of clause)...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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…

  8. 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

  9. ERISA failures and the erosion of workers' rights: the urgent need to protect private & public workers' pension and benefits.

    PubMed

    Allen, James P; Bales, Richard A

    On March 11, 2011, Governor Scott Walker of Wisconsin signed into law a bill that eliminated most collective bargaining rights for the state's public-sector workers. Many other cash-strapped states followed Wisconsin's lead and introduced or enacted similar restraints on the rights of their workers. Thousands of public workers, whose only means of protecting their rights rested in their ability to collectively bargain, suddenly found their retirement benefits in jeopardy. This truth highlighted the lack of protections for public worker benefits similar to those of the private sector. However, the Employee Retirement Income Security Act, enacted for that purpose, has failed to secure these benefits. This article seeks to provide a broad overview of the crisis facing the pension and benefits system in the United States and offers some possible solutions. More importantly, the goal is to spur discourse on the urgent need to protect the benefits of all workers, public and private.

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 76 FR 73021 - Agency Information Collection (Report of Accidental Injury in Support of Claim for Compensation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-28

    ... Pension/Statement of Witness to Accident): Activity Under OMB Review AGENCY: Veterans Benefits... Injury in Support of Claim for Compensation or Pension/Statement of Witness to Accident, VA Form 21-...

  15. Ontario University Benefits Survey. Part I. (All Benefits Excluding Pensions). December 1, 1978. Report No. 78-18.

    ERIC Educational Resources Information Center

    McMaster Univ., Hamilton (Ontario).

    Presented are the results of a survey of university benefit programs. Information and data relating to the following areas are presented: administration and insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy, Ontario health insurance, supplementary health…

  16. 29 CFR 4.175 - Meeting requirements for health, welfare, and/or pension benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... vacation pay. (2) A fringe benefit determination calling for a specified benefit such as health insurance... benefit determination requires a rate of $36.40 per month per employee for a health insurance plan. The employer obtains the health insurance coverage specified at a rate of $20.45 per month for a...

  17. 29 CFR 2520.101-4 - Annual funding notice for multiemployer defined benefit pension plans.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... multiemployer plans, including the limitations on benefit payments and any potential benefit reductions and suspensions (and the potential effects of such limitations, reductions, and suspensions on the plan); (8) A.... (g) Model notice. The appendix to this section contains a model notice that is intended to...

  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

    ... Review AGENCY: Veterans Health Administration, Department of Veterans Affairs. ACTION: Notice. SUMMARY... announces that the Veterans Health Administration, Department of Veterans Affairs, will submit the... comment. The PRA submission describes the nature of the information collection and its expected cost...

  19. Final rules relating to use of electronic communication and recordkeeping technologies by employee pension and welfare benefit plans. Notice of final rulemaking.

    PubMed

    2002-04-09

    This document contains final rules under Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA), concerning the disclosure of certain employee benefit plan information through electronic media, and the maintenance and retention of employee benefit plan records in electronic form. The rules establish a safe harbor pursuant to which all pension and welfare benefit plans covered by Title I of ERISA may use electronic media to satisfy disclosure obligations under Title I of ERISA. The rules also provide standards concerning the use of electronic media in the maintenance and retention of records required by sections 107 and 209 of ERISA. The rules affect employee pension and welfare benefit plans, including group health plans, plan sponsors, administrators and fiduciaries, and plan participants and beneficiaries.

  20. 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

    ... or ancillary benefit claims. c. Veterans who need VA's assistance in obtaining non-VA medical records... Records Service (005R1B), Department of Veterans Affairs, 810 Vermont Avenue NW., Washington, DC...

  1. 76 FR 12140 - Agency Information Collection Activities: Proposed Collection; Comment Request; Generic Clearance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-04

    ... for the Collection of Qualitative Feedback on Agency Service Delivery AGENCY: Pension Benefit Guaranty... streamline the process to seek feedback from the public on service delivery, the Pension Benefit Guaranty...): ``Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery'' to OMB...

  2. 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…

  3. 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…

  4. 78 FR 9455 - Agency Information Collection (eBenefits Portal) Activity Under OMB Review; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-08

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Agency Information Collection (eBenefits Portal) Activity Under OMB Review; Correction AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice; correction. SUMMARY:...

  5. 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…

  6. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ..., naval pension allowance under 10 U.S.C. 6160 may not exceed one-fourth of the rate of disability pension... the veteran's death is not payable by the Department of Veterans Affairs as an accrued benefit....

  7. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ..., naval pension allowance under 10 U.S.C. 6160 may not exceed one-fourth of the rate of disability pension... the veteran's death is not payable by the Department of Veterans Affairs as an accrued benefit....

  8. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., naval pension allowance under 10 U.S.C. 6160 may not exceed one-fourth of the rate of disability pension... the veteran's death is not payable by the Department of Veterans Affairs as an accrued benefit....

  9. 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)''....

  10. 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...

  11. 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)''....

  12. 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...

  13. 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

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 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...

  18. 77 FR 65703 - Agency Information Collection Activities: Application for Family Unity Benefits, Form I-817...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-30

    ... for Family Unity Benefits, Form I-817, Revision of a Currently Approved Collection ACTION: 60-Day...) Title of the Form/Collection: Application for Family Unity Benefits. (3) Agency form number, if any,...

  19. 77 FR 24268 - Agency Information Collection (Dependents' Application for VA Educational Benefits) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-23

    ... AFFAIRS Agency Information Collection (Dependents' Application for VA Educational Benefits) Activity Under... INFORMATION: Title: Dependents' Application for VA Educational Benefits (Under Provisions of Chapters 33 and... spouses and children of veterans or servicemembers to apply for Survivors' and Dependents'...

  20. 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... oira_submission@omb.eop.gov . Please refer to ``OMB Control No. 2900-- NEW (Neck (Cervical Spine...- ] NEW (Neck (Cervical Spine) Conditions Disability Benefits Questionnaire).'' SUPPLEMENTARY...

  1. 76 FR 40453 - Agency Information Collection (Application for VA Education Benefits) Activity Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-08

    ... AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. SUMMARY: In... the Veterans Benefits Administration (VBA), Department of Veterans Affairs, will submit the collection.... The PRA submission describes the nature of the information collection and its expected cost and...

  2. 76 FR 40453 - Agency Information Collection (Insurance Deduction Authorization (for Deduction from Benefit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-08

    ... Payments)) Activity Under OMB Review AGENCY: Veterans Benefits Administration, Department of Veterans.... 3501-3521), this notice announces that the Veterans Benefits Administration (VBA), Department of... collection and its expected cost and burden; it includes the actual data collection instrument....

  3. 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...

  4. 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...

  5. 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

    ... retirement portion of the plan as well as the portion providing the medical benefits described in section 401... contain provisions for determining the amount which will be paid. Such benefits, when added to any life... such plan. For purposes of this section, life insurance protection includes any benefit paid under...

  6. Building Black-Controlled Family Agencies: Benefits and Impediments.

    ERIC Educational Resources Information Center

    Silcott, T. George

    Although 60% of the children served by foster care programs are black, none of the child welfare agencies in New York City are black-controlled. Control of child and family agencies would enable knowledgeable black entrepreneurs to define the kind of services to be delivered and where they are to be placed. In this way, the issues underlying the…

  7. 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... . Please refer to ``OMB Control No. 2900-0003.'' SUPPLEMENTARY INFORMATION: Title: Application for Burial... burial benefits, including transportation for deceased veterans. VA will use the information collected...

  8. 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

    ... of 2010 AGENCY: Employee Benefits Security Administration, Labor. ACTION: Annual Reporting and... relating to annual reporting requirements under Title IV of ERISA in the technical revisions of the... annual reporting and filing obligations on pension and welfare benefit plans, as well as on certain...

  9. 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

    ... Security Issues Affecting Employee Benefit Plans (other than health care plans). Descriptions of these..., DC 20210. Statements also may be submitted as e-mail attachments in text or pdf format transmitted to... Washington, DC this 14th day of October, 2011. Michael L. Davis, Deputy Assistant Secretary,...

  10. 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…

  11. 78 FR 6849 - Agency Information Collection (eBenefits Portal) Activity under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-31

    ... AFFAIRS Agency Information Collection (eBenefits Portal) Activity under OMB Review AGENCY: Office of Information and Technology, Department of Veterans Affairs. ACTION: Notice. SUMMARY: In compliance with the... Information and Technology, Department of Veterans Affairs, has submitted the collection of...

  12. 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... suspension, and a higher rate of pension or compensation becomes payable under the other law, benefits at the... entitled to receive pension or compensation under more than one law or section of a law administered by the... been the reason for terminating an award of section 306 or old-law pension does not restore to...

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... suspension, and a higher rate of pension or compensation becomes payable under the other law, benefits at the... entitled to receive pension or compensation under more than one law or section of a law administered by the... been the reason for terminating an award of section 306 or old-law pension does not restore to...

  15. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 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...

  16. 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...

  17. 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...

  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.

  1. Migration and pension.

    PubMed

    Razin, A; Sadka, E

    1998-11-01

    "Migration has important implications for the financial soundness of the pension system.... While it is common sense to expect that young migrants, even if low-skilled, can help society pay the benefits to the currently elderly, it may nevertheless be reasonable to argue that these migrants would adversely affect current young since, after all, the migrants are net beneficiaries of the welfare state. In contrast to the adverse effects of low skilled migration in a static model, [the authors] show that in a Samuelsonian overlapping generations model...migration is a Pareto-improving measure. All the existing income (low and high) and age (young and old) groups living at the time of the migrant's arrival would be better off."

  2. Employee Retirement Income Security Act of 1974: rules and regulations for administration and enforcement; claims procedure. Pension and Welfare Benefits Administration, Labor. Final regulation.

    PubMed

    2000-11-21

    This document contains a final regulation revising the minimum requirements for benefit claims procedures of employee benefit plans covered by Title I of the Employee Retirement Income Security Act of 1974 (ERISA or the Act). The regulation establishes new standards for the processing of claims under group health plans and plans providing disability benefits and further clarifies existing standards for all other employee benefit plans. The new standards are intended to ensure more timely benefit determinations, to improve access to information on which a benefit determination is made, and to assure that participants and beneficiaries will be afforded a full and fair review of denied claims. When effective, the regulation will affect participants and beneficiaries of employee benefit plans, employers who sponsor employee benefit plans, plan fiduciaries, and others who assist in the provision of plan benefits, such as third-party benefits administrators and health service providers or health maintenance organizations that provide benefits to participants and beneficiaries of employee benefit plans.

  3. 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...

  4. 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.

  5. 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…

  6. The Benefit Implications of Recent Trends in Flexible Staffing Arrangements. Staff Working Paper.

    ERIC Educational Resources Information Center

    Houseman, Susan N.

    Workers in flexible staffing arrangementsincluding temporary agency, direct-hire temporary, on-call, and contract workersare much less likely than regular, direct-hire employees to be covered by laws mandating or regulating workplace benefits. They are also much less likely to receive pension, health insurance, and other benefits on the job.…

  7. 75 FR 2594 - Proposed Information Collection (Compensation and Pension Examination Program (CPEP) Veterans...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-15

    ... Satisfaction Survey) Activity: Comment Request AGENCY: Veterans Health Administration, Department of Veterans...: Compensation and Pension Examination Program (CPEP) Veterans Satisfaction Survey, VA Form 10-0480. OMB...

  8. Contracting-out in the United Kingdom: a partnership between social security and private pension plans.

    PubMed

    Daykin, Chris

    2002-01-01

    Contracting-out was introduced in the United Kingdom in 1978 as part of the arrangements for the State Earnings-Related Pension Scheme (SERPS) in order to avoid duplication with the existing well-developed defined benefit occupational pension plan sector. Members and sponsors of contracted-out schemes were able to save on their social security contributions in recognition of the fact that they were accruing equivalent benefits through an occupational pension plan. Later on this concept was extended to those with individual money purchase pension plans. This article considers a brief history of contracting-out, the principles of contracting-out, some problems associated with contracting-out, the implications of the introduction of stakeholder pensions and State Second Pension, and the latest rebate review and rebate orders. It examines how U.K. pensions policy since 1978 has been based on a partnership between social security and private pension plans.

  9. 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.

  10. 78 FR 2415 - Agency Information Collection Activities: Application for Family Unity Benefits, Form Number I...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-11

    ... for Family Unity Benefits, Form Number I-817; Revision of a Currently Approved Collection ACTION: 30... approved information. (2) Title of the Form/Collection: Application for Family Unity Benefits. (3)...

  11. 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.

  12. 77 FR 71449 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Benefit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-30

    ...; 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 and...). ] SUPPLEMENTARY INFORMATION: The Benefits Accuracy Measurement (BAM) program is one of the tools the DOL uses...

  13. 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

    ... Form 21- 0960-I-5. Urinary Tract (including Bladder & Urethra) Conditions (excluding Male Reproductive System) Disability Benefits Questionnaire, VA Form 21- 0960-J-4. Respiratory Conditions (other...

  14. 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...

  15. 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,...

  16. 78 FR 26727 - Pension Benefit Statements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-08

    ... Sojourner, ``What Will My Account Really Be Worth? An Experiment on Exponential Growth Bias and Retirement... Exponential Growth Bias and Retirement Saving, NBER Working Paper No. 17927 (March 2012) at http://www.nber... growth and investing more heavily in equities just before a market downturn, with load funds...

  17. 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…

  18. 38 CFR 3.30 - Frequency of payment of improved pension and parents' dependency and indemnity compensation (DIC).

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... improved pension and parents' dependency and indemnity compensation (DIC). 3.30 Section 3.30 Pensions... Dependency and Indemnity Compensation General § 3.30 Frequency of payment of improved pension and parents... less than $72. (Authority: 38 U.S.C. 1508) (e) Parents' DIC—Semiannually. Benefits shall be paid...

  19. 38 CFR 3.30 - Frequency of payment of improved pension and parents' dependency and indemnity compensation (DIC).

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... improved pension and parents' dependency and indemnity compensation (DIC). 3.30 Section 3.30 Pensions... Dependency and Indemnity Compensation General § 3.30 Frequency of payment of improved pension and parents... less than $72. (Authority: 38 U.S.C. 1508) (e) Parents' DIC—Semiannually. Benefits shall be paid...

  20. 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.... Flatfoot (PES PLANUS) Disability Benefits Questionnaire, VA Form 21-0960M-5. l. Foot Miscellaneous...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    .... 2900-New (DBQs--Group 1).'' SUPPLEMENTARY INFORMATION: Titles: a. Hematologic and Lymphatic Conditions... Reproductive System Conditions Disability Benefits Questionnaire, VA Form 21-0960J-2. h. Prostate...

  2. 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.

  3. 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

    .... Breast Conditions and Disorders Disability Benefits Questionnaire, VA Form 21-0960K-1. m. Gynecological.... Osteomyelitis Disability Benefits Questionnaire, VA Form 21- 0960M-11. q. Ear Conditions (Including Vestibular.... n. VA Form 21-0960L-2--1,250. o. VA Form 21-0960M-3--25,000. p. VA Form 21-0960M-11--10,000. q....

  4. 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...-Employer Plans by substituting a new table for determining expected retirement ages for participants in... selected, or the expected retirement age, if the annuity starting date is not known on the valuation...

  5. 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...-Employer Plans by substituting a new table for determining expected retirement ages for participants in... expected retirement age, if the annuity starting date is not known on the valuation date. Sections...

  6. 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...-Employer Plans by substituting a new table for determining expected retirement ages for participants in... the annuity starting date, if a retirement date has been selected, or the expected retirement age,...

  7. 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...-Employer Plans by substituting a new table for determining expected retirement ages for participants in... age, if the annuity starting date is not known on the valuation date. Sections 4044.55 through...

  8. 77 FR 74281 - Agency Information Collection (Application for Benefits for Certain Children With Disabilities...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-13

    ...-0304. OMB Control Number: 2900-0572. Type of Review: Extension of a currently approved collection... for a monetary allowance and appropriate level of payment. Under Title 38 U.S.C 1815, Children of Women Vietnam Veterans Born with Certain Birth Defects, authorizes payment of monetary benefits to,...

  9. 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...

  10. 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......

  11. The Use and Reporting of Benefit-Cost Analyses by State Vocational Rehabilitation Agencies.

    ERIC Educational Resources Information Center

    Lewis, Darrell R.; And Others

    1992-01-01

    Current practices of most state vocational rehabilitation programs concerning the use and reporting of benefit-cost results are reviewed, and problematic issues are identified. Empirical data from Minnesota illustrate alternative ways of reporting evaluation results relating to efficiency. The recommended accounting framework provides relevant and…

  12. 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…

  13. 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...

  14. 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...

  15. 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...

  16. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  17. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 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...

  18. The Replacement Rate: An Imperfect Indicator of Pension Adequacy in Cross-Country Analyses.

    PubMed

    Chybalski, Filip; Marcinkiewicz, Edyta

    Pension systems are usually evaluated from the perspective of two basic criteria: pension adequacy and financial sustainability. The first criterion concerns the level of pension benefits and protection of the elderly from poverty. The second criterion applies to financial liquidity. This paper is primarily of methodological nature. We discuss the problem of measuring pension adequacy, focusing mainly on the replacement rate, which, defined in a number of ways, is the most common measure of pension adequacy. However, as we argue in this paper, it covers only one of its dimensions, namely consumption smoothing. Meanwhile, an equally important dimension, often discussed in the literature and included in most definitions of pension adequacy, is protection of old-age pensioners from poverty. Accordingly, we have proved the thesis that the replacement rate is not a sufficient measure of broadly understood pension adequacy in cross-country studies. Consequently, we have proposed alternative (or possibly complementary) measures called the synthetic pension adequacy indicators (SPAI1-3), defined in basic form as a quotient of relative median income and the at-risk-of-poverty rate. These indicators provide for both the above-mentioned dimensions of adequacy and, according to statistical analysis, also represent them very well. Moreover, the indicators, calculated separately for men and for women, enables evaluation of the third dimension of pension adequacy, namely gender-related differences in pension adequacy.

  19. 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…

  20. Pension Losses of Contractor Employees at Federal Installations can be Reduced.

    DTIC Science & Technology

    1981-09-03

    EMPLOYEES’ PENSIONS The Employee Retirement Income Security Act of 1974 ( ERISA ) (29 U.S.C. 1001) was enacted on September 2, 1974, because of in- dications...that pension plan misuse and abuse were resulting in lost pension benefits to employees even after long years of service. The purpose of ERISA is to...participants, if the plans meet ERISA and related Internal Revenue Code requirements. To protect the interests of employees, ERISA established com

  1. 38 CFR 200.7 - Cooperating agencies.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Cooperating agencies. 200.7 Section 200.7 Pensions, Bonuses, and Veterans' Relief ARMED FORCES RETIREMENT HOME COMPLIANCE WITH THE NATIONAL ENVIRONMENTAL POLICY ACT § 200.7 Cooperating agencies. (a) Federal agencies...

  2. 38 CFR 200.7 - Cooperating agencies.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Cooperating agencies. 200.7 Section 200.7 Pensions, Bonuses, and Veterans' Relief ARMED FORCES RETIREMENT HOME COMPLIANCE WITH THE NATIONAL ENVIRONMENTAL POLICY ACT § 200.7 Cooperating agencies. (a) Federal agencies...

  3. 38 CFR 200.7 - Cooperating agencies.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Cooperating agencies. 200.7 Section 200.7 Pensions, Bonuses, and Veterans' Relief ARMED FORCES RETIREMENT HOME COMPLIANCE WITH THE NATIONAL ENVIRONMENTAL POLICY ACT § 200.7 Cooperating agencies. (a) Federal agencies...

  4. 75 FR 71564 - Defense Federal Acquisition Regulation Supplement; Contractor Insurance/Pension Review (DFARS...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-24

    ... Regulation Supplement; Contractor Insurance/Pension Review (DFARS Case 2009-D025) AGENCY: Defense Acquisition...) is issuing a final rule to remove and relocate the requirements for conducting a Contractor Insurance... requirements for Contractor Insurance/ Pension Review to DFARS 242.7302 from PGI 242.7302. DoD published...

  5. 78 FR 2709 - Finding Regarding Foreign Social Insurance or Pension System-Romania

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

    ... ADMINISTRATION Finding Regarding Foreign Social Insurance or Pension System-- Romania AGENCY: Social Security Administration (SSA) ACTION: Notice of Finding Regarding Foreign Social Insurance or Pension System--Romania... Commissioner of the Office of International Programs has approved a finding that Romania, beginning January...

  6. 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 the Office of International Programs has approved a finding that Kosovo, beginning February...

  7. 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…

  8. 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.

  9. 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.

  10. 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…

  11. Acquisition: Effect of the Raytheon Defense Business Acquisitions on Pension Plans and DoD-Funded Pension Assets

    DTIC Science & Technology

    2002-09-11

    Defense Corporate Executive DCMA Defense Contract Management Agency ERISA Employee Retirement Income Security Act FAS Financial Accounting...financial accounting purposes. The Employee Retirement Income Security Act ( ERISA ) of 1974, as amended, provides regulations for pension accounting on a...funding that ERISA requires. The FAS 87 balance sheet accounting also differs from the balance sheet accounting maintained under ERISA . Generally

  12. 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.…

  13. 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…

  14. The Siren Song of Private Pensions: An International Overview.

    ERIC Educational Resources Information Center

    Nusberg, Charlotte

    1988-01-01

    One phenomenon that will attract the attention of social welfare historians is the change in perception of the roles of public and private pension systems. This change has led to a shift in attitude that will affect the structure of social welfare benefits of public and private systems. (JOW)

  15. 38 CFR 48.645 - Federal agency or agency.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... 48.645 Section 48.645 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Federal agency or agency. Federal agency or agency means any United States executive department, military department, government corporation, government controlled corporation, any other establishment in...

  16. 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.; 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.

  17. 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,...

  18. 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...

  19. 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...

  20. Service Learning in Public Health: Exploring the Benefit to Host Agencies in CDC's Public Health Associate Program.

    PubMed

    Wigington, Corinne J; Sobelson, Robyn K; Duncan, Heather L; Young, Andrea C

    2017-02-08

    The "learn by doing" approach to training is common in the public health field and is a core component of service-learning programs. Trainee satisfaction, learning, and application of learning have been studied. What is less understood is the perspective of the agencies that host trainees. This study aimed to identify whether and how the Centers for Disease Control and Prevention's Public Health Associate Program (PHAP) adds value to the agencies that host trainees during 2-year field assignments. An exploratory, qualitative study design consisting of 9 semistructured telephone interviews with PHAP host agency supervisors was used. Results suggested that PHAP increased host agencies' capacity by assigning capable trainees to host agencies. Trainees made quality contributions that led to agency- and/or community-wide improvements and positively affected the agencies' culture. Further evaluation of the host perspective is necessary; as coupled with the trainee's perspective, it will provide a more holistic understanding of program value.

  1. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... references. For the inclusion of pensions in income for the purpose of the retirement income credit, see... the Code and the regulations thereunder. Amounts received as pensions or annuities under the...

  2. 29 CFR 2530.204-1 - Year of participation for benefit accrual.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ADMINISTRATION, DEPARTMENT OF LABOR MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS UNDER THE EMPLOYEE... BENEFIT PLANS Participation, Vesting and Benefit Accrual § 2530.204-1 Year of participation for benefit... requirements relating to benefit accrual under a defined benefit pension plan. Some of these requirements...

  3. 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...

  4. 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...

  5. 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...

  6. 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…

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... whether an amendment is a section 204(h) amendment. Thus, for example, provisions relating to the right to... amendments significantly reducing the rate of future benefit accrual. 54.4980F-1 Section 54.4980F-1 Internal... (CONTINUED) PENSION EXCISE TAXES § 54.4980F-1 Notice requirements for certain pension plan...

  8. 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

    ... whether an amendment is a section 204(h) amendment. Thus, for example, provisions relating to the right to... amendments significantly reducing the rate of future benefit accrual. 54.4980F-1 Section 54.4980F-1 Internal... (CONTINUED) PENSION EXCISE TAXES § 54.4980F-1 Notice requirements for certain pension plan...

  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. 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....

  11. 29 CFR 2530.204-3 - Alternative computation methods for benefit accrual.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ADMINISTRATION, DEPARTMENT OF LABOR MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS UNDER THE EMPLOYEE... BENEFIT PLANS Participation, Vesting and Benefit Accrual § 2530.204-3 Alternative computation methods for..., a defined benefit pension plan may determine an employee's service for purposes of benefit...

  12. 77 FR 324 - Agency Information Collection (Approval of School Attendance): Activity Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-04

    ..., disability pension, and death pension are entitled to benefits for eligible children between the ages of 18... in entitlement factors, including marriages, a change in course of instruction and termination...

  13. A comparison of early retirement pensions in the United States and Russia: the pensions of musicians.

    PubMed

    Turner, John; Guenther, Roy

    2005-01-01

    Early retirement pensions for particular occupations free national policy to establish the social security early retirement age at a later age that is more appropriate for the population as a whole. This paper focuses on early retirement pensions in the United States and the Russian Federation. While comparing early retirement pensions generally, the paper provides a more detailed discussion of the pensions for musicians. While this is an unconventional group to choose for the study of pensions, study of their pensions yields insights into the principles underlying retirement age policy in the two countries.

  14. 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.

  15. 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...

  16. 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...

  17. 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...

  18. 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 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  20. 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...

  1. 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... disability pension. Apportionment of disability pension will be as follows: (a) Where a veteran with...

  2. 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...

  3. 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...

  4. 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...

  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 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. Military Retirement Benefits.

    DTIC Science & Technology

    1984-05-17

    55, before they qualify for retirement benefits. 5 2. Approximately 94% of companies allow early retirement with reduced pensions. The Hay-Huggins...data indicate that the most common basis for eligibility for reduced early retirement is a combination of age and service (72% of plans). The most common...combination is age 55 and ten years of service. 13 • . . . . . . . . " " - .. . . . " . . . ’ For those companies providing early retirement benefits

  16. Organized Labor and Old Age Pensions.

    ERIC Educational Resources Information Center

    Anglim, Christopher; Gratton, Brian

    1987-01-01

    Contends that organized labor in the United States strongly supported pre-New Deal proposals for state pensions for the elderly. Reviews activities of the highly political state federations and of the campaign for old age pensions in Massachusetts to show that labor, rather than middle class reformers, was responsible for promotion of new public…

  17. 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...

  18. Build Your Own Pension: Framing Pension Reform and Choice in Newspapers.

    PubMed

    Hagelund, Anniken; Grødem, Anne Skevik

    2016-10-04

    Recent pension reforms in Norway mean that old-age pensions to a greater extent are a function of adaptations made and decisions made throughout the lifetime. How much you work, who you work for, when you retire, and how you invest will influence your standard of living as an old-age pensioner. This article investigates one important source of information about retirement and pension, namely service journalism in main national newspapers. How is the issue of pension framed in these articles? And what kind of advice is presented by which kind of actors? Findings indicate that service journalism is dominated by pension industry sources, and old-age pension is framed as a function of individual investment choices rather than as citizens' rights.

  19. 38 CFR 3.20 - Surviving spouse's benefit for month of veteran's death.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... after December 1, 1962, and before October 1, 1982, the rate of death pension or dependency and... or after October 1, 1982, the surviving spouse may be paid death pension or dependency and indemnity... benefit for month of veteran's death. 3.20 Section 3.20 Pensions, Bonuses, and Veterans' Relief...

  20. 38 CFR 3.20 - Surviving spouse's benefit for month of veteran's death.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... after December 1, 1962, and before October 1, 1982, the rate of death pension or dependency and... or after October 1, 1982, the surviving spouse may be paid death pension or dependency and indemnity... benefit for month of veteran's death. 3.20 Section 3.20 Pensions, Bonuses, and Veterans' Relief...

  1. 38 CFR 3.20 - Surviving spouse's benefit for month of veteran's death.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... after December 1, 1962, and before October 1, 1982, the rate of death pension or dependency and... or after October 1, 1982, the surviving spouse may be paid death pension or dependency and indemnity... benefit for month of veteran's death. 3.20 Section 3.20 Pensions, Bonuses, and Veterans' Relief...

  2. 38 CFR 3.20 - Surviving spouse's benefit for month of veteran's death.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... after December 1, 1962, and before October 1, 1982, the rate of death pension or dependency and... or after October 1, 1982, the surviving spouse may be paid death pension or dependency and indemnity... benefit for month of veteran's death. 3.20 Section 3.20 Pensions, Bonuses, and Veterans' Relief...

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... after December 1, 1962, and before October 1, 1982, the rate of death pension or dependency and... or after October 1, 1982, the surviving spouse may be paid death pension or dependency and indemnity... benefit for month of veteran's death. 3.20 Section 3.20 Pensions, Bonuses, and Veterans' Relief...

  4. Disability pension among immigrants in Sweden.

    PubMed

    Osterberg, Torun; Gustafsson, Björn

    2006-08-01

    Using large samples, disability pensions among foreign-born and native-born women and men living in Sweden is studied here for the period 1981-1999. The results show foreign-born individuals having higher rates of disability pension. The risk of being on disability pension is very low for newly arrived immigrants, but increases rapidly on a yearly basis after immigration. Higher rates of disability pension are reported for persons born in Greece, Yugoslavia, Turkey and Finland. Results from multivariate analysis indicate that factors such as education, country of residence and marital status cannot fully explain the high rates of disability pension observed among many immigrant groups. Future research needs to address which possible causes are most important for policies to address.

  5. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

    ... Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards Board, Office of Federal Procurement... Staff Discussion Paper (SDP) on CAS 413 Pension Adjustments for Extraordinary Events. This is the first... extraordinary events'' in the subject line. To ensure seating due to space constraints, potential attendees...

  6. Trends in Labor Force Participation: How Much is Due to Changes in Pensions?

    PubMed Central

    Rohwedder, Susann

    2011-01-01

    In the United States, beginning in the late 1980s there was a substantial increase in the labor force participation of men and women in their 60s. Over the same time period the type of pension plans offered by employers shifted strongly from defined benefit plans to defined contribution plans. Defined benefit plans typically have optimal retirement ages embedded in their structure which induce early retirement, whereas defined contribution plans do not favor any particular retirement age. Based on panel data, this paper quantifies the increase in participation due to the change in pension structure. The main result is that the pension changes account for a considerable part of the increase, but other factors also made a contribution. PMID:21857886

  7. 29 CFR 4022.63 - Estimated title IV benefit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Estimated title IV benefit. 4022.63 Section 4022.63 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Benefit Reductions in Terminating Plans § 4022.63 Estimated title IV benefit. (a) General. If...

  8. 29 CFR 4022.63 - Estimated title IV benefit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Estimated title IV benefit. 4022.63 Section 4022.63 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Benefit Reductions in Terminating Plans § 4022.63 Estimated title IV benefit. (a) General. If...

  9. 29 CFR 4022.63 - Estimated title IV benefit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Estimated title IV benefit. 4022.63 Section 4022.63 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Benefit Reductions in Terminating Plans § 4022.63 Estimated title IV benefit. (a) General. If...

  10. 29 CFR 4022.63 - Estimated title IV benefit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Estimated title IV benefit. 4022.63 Section 4022.63 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Benefit Reductions in Terminating Plans § 4022.63 Estimated title IV benefit. (a) General. If...

  11. 29 CFR 4022.63 - Estimated title IV benefit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Estimated title IV benefit. 4022.63 Section 4022.63 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS Benefit Reductions in Terminating Plans § 4022.63 Estimated title IV benefit. (a) General. If...

  12. [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.

  13. 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.

  14. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  15. 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...

  16. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 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...

  18. 29 CFR 2510.3-2 - Employee pension benefit plan.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... factor (“SPF,” as defined in paragraph (g)(3)(i) of this section) for that month, provided however that... and special rules. For purposes of this paragraph (g)— (i) The term “supplemental payment factor” (SPF... 1980 is computed as follows: SPF for July 1980: EC21OC91.040 SPF for August 1980: EC21OC91.041 SPF...

  19. 29 CFR 2510.3-2 - Employee pension benefit plan.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... factor (“SPF,” as defined in paragraph (g)(3)(i) of this section) for that month, provided however that... and special rules. For purposes of this paragraph (g)— (i) The term “supplemental payment factor” (SPF... 1980 is computed as follows: SPF for July 1980: EC21OC91.040 SPF for August 1980: EC21OC91.041 SPF...

  20. 29 CFR 2510.3-2 - Employee pension benefit plan.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... factor (“SPF,” as defined in paragraph (g)(3)(i) of this section) for that month, provided however that... and special rules. For purposes of this paragraph (g)— (i) The term “supplemental payment factor” (SPF... 1980 is computed as follows: SPF for July 1980: EC21OC91.040 SPF for August 1980: EC21OC91.041 SPF...

  1. 29 CFR 2510.3-2 - Employee pension benefit plan.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... factor (“SPF,” as defined in paragraph (g)(3)(i) of this section) for that month, provided however that... and special rules. For purposes of this paragraph (g)— (i) The term “supplemental payment factor” (SPF... 1980 is computed as follows: SPF for July 1980: EC21OC91.040 SPF for August 1980: EC21OC91.041 SPF...

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... factor (“SPF,” as defined in paragraph (g)(3)(i) of this section) for that month, provided however that... and special rules. For purposes of this paragraph (g)— (i) The term “supplemental payment factor” (SPF... 1980 is computed as follows: SPF for July 1980: EC21OC91.040 SPF for August 1980: EC21OC91.041 SPF...

  3. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... employee's contributions may constitute long-term capital gain, rather than ordinary income. (b) Cross... the Code and the regulations thereunder. Amounts received as pensions or annuities under the...

  4. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... employee's contributions may constitute long-term capital gain, rather than ordinary income. (b) Cross... the Code and the regulations thereunder. Amounts received as pensions or annuities under the...

  5. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... employee's contributions may constitute long-term capital gain, rather than ordinary income. (b) Cross... the Code and the regulations thereunder. Amounts received as pensions or annuities under the...

  6. Beneficiary Satisfaction Regarding Old Age Pension Scheme and Its Utilization Pattern in Urban Puducherry: A Mixed Methods Study

    PubMed Central

    Jothi, Saravanan; Ramakrishnan, Jayalakshmy; Selvaraj, Ramya

    2016-01-01

    Introduction National Old Age Pension Scheme (NOAPS) was aimed at providing a safety net for India’s aging population in terms of social, economical and moral support by helping eligible elderly citizens with direct cash benefit. Aim To assess the beneficiary satisfaction and utilization pattern of the monetary benefit received under the old age pension scheme and to explore the perception of the stakeholders regarding delivery of the pension. Materials and Methods This is a mixed method research consisting of both quantitative surveys and qualitative in-depth interviews. The survey was conducted among 205 randomly selected beneficiaries of old age pension scheme belonging to urban Puducherry. Around 12 qualitative interviews were conducted with beneficiaries, family members and Anganwadi workers. Results The mean age of the study participants was 71 years. Almost 80% of participants avail pension from banks. Majority of participants (98%) were satisfied with the overall scheme, though half of them expressed their dissatisfaction with the amount of pension received. Among the study subjects, 65% were satisfied regarding the mechanism of delivery of old age pension. Anganwadi was the preferred mode of payment in 80% subjects. Around 85% of them spent the entire pension amount for their own use (health needs, travel, daily activities and social needs) while the remaining gave some economic support to their family. Half of them (55%) felt that they possess financial autonomy in planning their expenditure. Majority felt that receiving pension had given them economic empowerment, self-esteem and renewed confidence in life. Conclusion Financial assistance to the elderly empowers them and improves their social status, independence, self-esteem and overall quality of life. With increasing proportion of elderly in Indian population, it is important to study the effectiveness of such schemes so that corrective measures can be taken to facilitate its access to the

  7. 29 CFR 2520.104-4 - Alternative method of compliance for certain successor pension plans.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Alternative method of compliance for certain successor pension plans. 2520.104-4 Section 2520.104-4 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...

  8. 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…

  9. 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…

  10. The Social Investment of Private Pension Plan Assets: May It Be Done Lawfully Under ERISA?

    ERIC Educational Resources Information Center

    Lanoff, Ian D.

    1980-01-01

    Pension plan officials may invest on the basis of perceived social benefits provided they have examined a broad range of investments and have found selections having those socially desirable features among a broad class of otherwise suitable and equally desirable investment opportunities meeting the economic objectives of the plan. (Author/IRT)

  11. 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…

  12. Beyond Your Paycheck: An Employee Benefits Primer.

    ERIC Educational Resources Information Center

    Stanton, Michael

    1990-01-01

    Discusses fringe benefits and points out that employee benefits in medium and large firms account for more than 27 percent of total compensation. Differentiates among statutory (required by law), compensatory (wages paid for time not worked such as vacation and sick leave), and supplementary (including insurance and pension plans) benefits and…

  13. 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;...

  14. 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;...

  15. 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;...

  16. 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;...

  17. 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;...

  18. 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

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 20 CFR 404.463 - Nonpayment of benefits of aliens outside the United States; “foreign social insurance system...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... evaluate the social insurance or pension system of a foreign country to determine whether the exception described in § 404.460(b) to the alien nonpayment provisions applies: (1) Social insurance or pension system... pension system means a governmental plan which pays benefits based on residence or age, or a...

  5. Public Pensions as the Great Equalizer? Decomposition of Old-Age Income Inequality in South Korea, 1998-2010.

    PubMed

    Hwang, Sun-Jae

    2016-01-01

    This study examines the redistributive effects of public pensions on old-age income inequality, testing whether public pensions function as the "great equalizer." Unlike the well-known alleviating effect of public pensions on old-age poverty, the effects of public pensions on old-age income inequality more generally have been less examined, particularly outside Western countries. Using repeated cross-sectional data of elderly Koreans between 1998 and 2010, we applied Gini coefficient decomposition to measure the impact of various income sources on old-age inequality, particularly focusing on public pensions. Our findings show that, contrary to expectations, public pension benefits have inequality-intensifying effects on old-age income in Korea, even countervailing the alleviating effects of public assistance. This rather surprising result is due to the specific institutional context of the Korean public pension system and suggests that the "structuring" of welfare policies could be as important as their expansion for the elderly, particularly for developing welfare states.

  6. The economic burden of musculoskeletal disorders on the Italian social security pension system estimated by a Monte Carlo simulation.

    PubMed

    Russo, S; Mariani, T T; Migliorini, R; Marcellusi, A; Mennini, F S

    2015-09-16

    The aim of the study is to estimate the pension costs incurred for patients with musculoskeletal disorders (MDs) and specifically with rheumatoid arthritis (RA) and ankylosing spondylitis (AS) in Italy between 2009 and 2012. We analyzed the database of the Italian National Social Security Institute (Istituto Nazionale Previdenza Sociale i.e. INPS) to estimate the total costs of three types of social security benefits granted to patients with MDs, RA and AS: disability benefits (for people with reduced working ability), disability pensions (for people who cannot qualify as workers) and incapacity pensions (for people without working ability). We developed a probabilistic model with a Monte Carlo simulation to estimate the total costs for each type of benefit associated with MDs, RA and AS. We also estimated the productivity loss resulting from RA in 2013. From 2009 to 2012 about 393 thousand treatments were paid for a total of approximately €2.7 billion. The annual number of treatments was on average 98 thousand and cost in total €674 million per year. In particular, the total pension burden was about €99 million for RA and €26 million for AS. The productivity loss for AR in 2013 was equal to €707,425,191 due to 9,174,221 working days lost. Our study is the fi rst to estimate the burden of social security pensions for MDs based on data of both approved claims and benefits paid by the national security system. From 2009 to 2012, in Italy, the highest indirect costs were associated with disability pensions (54% of the total indirect cost), followed by disability benefits (44.1% of cost) and incapacity pensions (1.8% of cost). In conclusion, MDs are chronic and highly debilitating diseases with a strong female predominance and very significant economic and social costs that are set to increase due to the aging of the population.

  7. 38 CFR 3.1700 - Types of VA burial benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Types of VA burial... ADJUDICATION Burial Benefits Burial Benefits: General § 3.1700 Types of VA burial benefits. Pt. 3, Subpt. B, Nt. (a) Burial benefits. VA provides the following types of burial benefits, which are discussed in §§...

  8. 29 CFR 4022.5 - Determination of nonforfeitable benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Determination of nonforfeitable benefits. 4022.5 Section 4022.5 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE... Benefits § 4022.5 Determination of nonforfeitable benefits. (a) A guaranteed benefit payable to a...

  9. 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

  10. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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.

  13. 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 §...

  14. 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 §...

  15. 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 §...

  16. 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 §...

  17. Interrelation of GDP and pension capital: Mathematical and econometrical analysis

    NASA Astrophysics Data System (ADS)

    Nepp, A. N.; Dolgodvorov, A. D.

    2016-12-01

    This article is a mathematicalanalysis of the relationship between GDP and the development of funded pension systems. For this purpose, a mathematical formula was derived from the macro-economic GDP, proportional to the level of income and consumption for the dependence of GDP on the level of pension payments, the value of pension savings and the structure of compulsory contributions to the pension fund allocated to the distribution and accumulative pension system. A derivation of the equation proves the linear relationship of GDP and the share of pension contributions channeled to the funded pension system. Thus, the macroeconomic indicator with the larger negative impact on GDP was proven to be the elimination of the compulsory funded pension system. Based on the econometric analysis, the positive effect of the distributive pension system was proven on macroeconomic parameters.

  18. 38 CFR 17.508 - Access to quality assurance records and documents within the agency.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Access to quality assurance records and documents within the agency. 17.508 Section 17.508 Pensions, Bonuses, and Veterans... Records § 17.508 Access to quality assurance records and documents within the agency. (a) Access...

  19. 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... Records § 17.508 Access to quality assurance records and documents within the agency. (a) Access...

  20. 38 CFR 17.508 - Access to quality assurance records and documents within the agency.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Access to quality assurance records and documents within the agency. 17.508 Section 17.508 Pensions, Bonuses, and Veterans... Records § 17.508 Access to quality assurance records and documents within the agency. (a) Access...

  1. 38 CFR 17.508 - Access to quality assurance records and documents within the agency.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Access to quality assurance records and documents within the agency. 17.508 Section 17.508 Pensions, Bonuses, and Veterans... Records § 17.508 Access to quality assurance records and documents within the agency. (a) Access...

  2. 38 CFR 17.508 - Access to quality assurance records and documents within the agency.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Access to quality assurance records and documents within the agency. 17.508 Section 17.508 Pensions, Bonuses, and Veterans... Records § 17.508 Access to quality assurance records and documents within the agency. (a) Access...

  3. Temporomandibular disorders/myoarthropathy of the masticatory system. Costs of dental treatment and reimbursement by Swiss federal insurance agencies according to the Health Care Benefits Ordinance (KLV).

    PubMed

    Katsoulis, Konstantinos; Bassetti, Renzo; Windecker-Gétaz, Isabelle; Mericske-Stern, Regina; Katsoulis, Joannis

    2012-01-01

    The goal of the study was to calculate the direct costs of therapy for patients with MAP. This retrospective study included 242 MAP patients treated at the Department of Prosthodontics of the University of Bern between 2003 and 2006. The following parameters were collected from the clinical charts: chief complaint, diagnosis, treatment modalities, total costs, costs of the dental technician, number of appointments, average cost per appointment, length of treatment, and services reimbursed by health insurance agencies. The average age of the patients was 40.4 ± 17.3 years (76.4% women, 23.6% men). The chief complaint was pain in 91.3% of the cases, TMJ noises (61.2%) or limitation of mandibular mobility (53.3%). Tendomyopathy (22.3%), disc displacement (22.4%), or a combination of the two (37.6%) were more often diagnosed than arthropathy alone (7.4%). Furthermore, 10.3% of the MAP patients had another primary diagnosis (tumor, trauma, etc.). Patients were treated with counseling and exercises (36.0%), physiotherapy (23.6%), or occlusal splints (32.6%). The cost of treatment reached 644 Swiss francs for four appointments spread over an average of 21 weeks. In the great majority of cases, patients can be treated with inexpensive modalities. 99.9% of the MAP cases submitted to the insurance agencies were reimbursed by them, in accordance with Article 17d1-3 of the Swiss Health Care Benefits Ordinance (KLV) and Article 25 of the Federal Health Insurance Act (KVG). The costs of treatment performed by dentists remain modest. The more time-consuming services, such as providing information, counseling and instructions, are poorly remunerated. This aspect should be re-evaluated in a future revision of the tariff schedule.

  4. 78 FR 68739 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... and ask to be connected to 202-326-4024.) SUPPLEMENTARY INFORMATION: PBGC's regulation on Benefits... rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated.... FOR FURTHER INFORMATION CONTACT: Catherine B. Klion ( Klion.Catherine@pbgc.gov ), Assistant...

  5. 78 FR 42009 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-15

    ... be connected to 202-326-4024.) SUPPLEMENTARY INFORMATION: PBGC's regulation on Benefits Payable in... rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated... FURTHER INFORMATION CONTACT: Catherine B. Klion ( Klion.Catherine@pbgc.gov ), Assistant General...

  6. 77 FR 74353 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-14

    ...-8339 and ask to be connected to 202-326-4024.) SUPPLEMENTARY INFORMATION: PBGC's regulation on Benefits... rule amends the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated..., 2013. FOR FURTHER INFORMATION CONTACT: Catherine B. Klion ( Klion.Catherine@pbgc.gov ),...

  7. Behavioral economics perspectives on public sector pension plans.

    PubMed

    Beshears, John; Choi, James J; Laibson, David; Madrian, Brigitte C

    2011-04-01

    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.

  8. 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

  9. 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,...

  10. 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,...

  11. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Pensions and life annuities. 513.6 Section 513... UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions... rendered thereto in the discharge of governmental functions, and any life annuity, derived from...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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,...

  19. 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,...

  20. 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,...

  1. Survey of Benefits and Perks for Retired Professors.

    ERIC Educational Resources Information Center

    Jaffe, Jacob H.

    1993-01-01

    Finds a broad range of college reactions to the needs of retirees. Formulates a "model program" of services, benefits, and perks--beyond pensions--colleges should be expected to give to retired faculty. (RS)

  2. The "Pack Up and Go" Pension.

    ERIC Educational Resources Information Center

    Taylor, Jay

    1992-01-01

    Despite the attractiveness of pension portability for educators, there are substantial equity and philosophical barriers to the practice. Portability might help in urban or sparsely populated districts trying to attract teachers or in cases involving spouses' career moves across state lines. Some suggestions for improving portability are provided.…

  3. 38 CFR 21.40 - Basic entitlement to vocational rehabilitation benefits and services.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 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...

  4. 38 CFR 0.735-1 - Agency ethics officials.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Agency ethics officials... VALUES, STANDARDS OF ETHICAL CONDUCT, AND RELATED RESPONSIBILITIES General Provisions § 0.735-1 Agency ethics officials. (a) Designated Agency Ethics Official (DAEO). The Assistant General Counsel (023)...

  5. 38 CFR 0.735-1 - Agency ethics officials.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Agency ethics officials... VALUES, STANDARDS OF ETHICAL CONDUCT, AND RELATED RESPONSIBILITIES General Provisions § 0.735-1 Agency ethics officials. (a) Designated Agency Ethics Official (DAEO). The Assistant General Counsel (023)...

  6. 38 CFR 0.735-1 - Agency ethics officials.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Agency ethics officials... STANDARDS OF ETHICAL CONDUCT AND RELATED RESPONSIBILITIES General Provisions § 0.735-1 Agency ethics officials. (a) Designated Agency Ethics Official (DAEO). The Assistant General Counsel (023) is...

  7. 38 CFR 0.735-1 - Agency ethics officials.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Agency ethics officials... STANDARDS OF ETHICAL CONDUCT AND RELATED RESPONSIBILITIES General Provisions § 0.735-1 Agency ethics officials. (a) Designated Agency Ethics Official (DAEO). The Assistant General Counsel (023) is...

  8. 38 CFR 0.735-1 - Agency ethics officials.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Agency ethics officials... STANDARDS OF ETHICAL CONDUCT AND RELATED RESPONSIBILITIES General Provisions § 0.735-1 Agency ethics officials. (a) Designated Agency Ethics Official (DAEO). The Assistant General Counsel (023) is...

  9. 29 CFR 4022.7 - Benefits payable in a single installment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Benefits payable in a single installment. 4022.7 Section 4022.7 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.7 Benefits payable in a...

  10. 29 CFR 4022.7 - Benefits payable in a single installment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Benefits payable in a single installment. 4022.7 Section 4022.7 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.7 Benefits payable in a...

  11. 29 CFR 4022.7 - Benefits payable in a single installment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Benefits payable in a single installment. 4022.7 Section 4022.7 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.7 Benefits payable in a...

  12. 29 CFR 4022.7 - Benefits payable in a single installment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Benefits payable in a single installment. 4022.7 Section 4022.7 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.7 Benefits payable in a...

  13. 29 CFR 4022.7 - Benefits payable in a single installment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Benefits payable in a single installment. 4022.7 Section 4022.7 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS General Provisions; Guaranteed Benefits § 4022.7 Benefits payable in a...

  14. 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

    ... 29 Labor 9 2010-07-01 2010-07-01 false Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations. 2520.104-27 Section 2520.104-27 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR REPORTING AND DISCLOSURE UNDER THE...

  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. 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…

  17. 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…

  18. 38 CFR 3.1703 - Claims for burial 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 burial... ADJUDICATION Burial Benefits Burial Benefits: General § 3.1703 Claims for burial benefits. Pt. 3, Subpt. B, Nt... section, VA must receive a claim for the non-service-connected burial allowance no later than 2...

  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. 38 CFR 17.272 - Benefits limitations/exclusions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Benefits limitations... for Survivors and Dependents of Certain Veterans § 17.272 Benefits limitations/exclusions. (a) Benefits cover allowable expenses for medical services and supplies that are medically necessary...

  1. 38 CFR 200.8 - AFRH participation in NEPA compliance by other agencies.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false AFRH participation in NEPA compliance by other agencies. 200.8 Section 200.8 Pensions, Bonuses, and Veterans' Relief ARMED FORCES RETIREMENT HOME COMPLIANCE WITH THE NATIONAL ENVIRONMENTAL POLICY ACT § 200.8 AFRH...

  2. 38 CFR 200.8 - AFRH participation in NEPA compliance by other agencies.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false AFRH participation in NEPA compliance by other agencies. 200.8 Section 200.8 Pensions, Bonuses, and Veterans' Relief ARMED FORCES RETIREMENT HOME COMPLIANCE WITH THE NATIONAL ENVIRONMENTAL POLICY ACT § 200.8 AFRH...

  3. 38 CFR 200.8 - AFRH participation in NEPA compliance by other agencies.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false AFRH participation in NEPA compliance by other agencies. 200.8 Section 200.8 Pensions, Bonuses, and Veterans' Relief ARMED FORCES RETIREMENT HOME COMPLIANCE WITH THE NATIONAL ENVIRONMENTAL POLICY ACT § 200.8 AFRH...

  4. 38 CFR 200.8 - AFRH participation in NEPA compliance by other agencies.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false AFRH participation in NEPA compliance by other agencies. 200.8 Section 200.8 Pensions, Bonuses, and Veterans' Relief ARMED FORCES RETIREMENT HOME COMPLIANCE WITH THE NATIONAL ENVIRONMENTAL POLICY ACT § 200.8 AFRH...

  5. 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.

  6. 38 CFR 3.1712 - Effect of forfeiture on payment of burial benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... payment of burial benefits. 3.1712 Section 3.1712 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Burial Benefits Burial Benefits: Other § 3.1712 Effect of forfeiture on payment of burial benefits. Pt. 3, Subpt. B, Nt. (a) Forfeiture for fraud. VA will pay burial benefits,...

  7. 38 CFR 3.1710 - Escheat (payment of burial benefits to an estate with no heirs).

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... burial benefits to an estate with no heirs). 3.1710 Section 3.1710 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Burial Benefits Burial Benefits: Other § 3.1710 Escheat (payment of burial benefits to an estate with no heirs). VA will not pay burial benefits if...

  8. 38 CFR 3.1701 - Deceased veterans for whom VA may provide burial benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... whom VA may provide burial benefits. 3.1701 Section 3.1701 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Burial Benefits Burial Benefits: General § 3.1701 Deceased veterans for whom VA may provide burial benefits. For purposes of providing burial benefits under subpart...

  9. 38 CFR 21.4152 - Control by agencies of the United States.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Control by agencies of... Assistance Programs State Approving Agencies § 21.4152 Control by agencies of the United States. (a) Control... officer of the United States will exercise any supervision or control over any State approving agency...

  10. 38 CFR 21.4152 - Control by agencies of the United States.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Control by agencies of... Assistance Programs State Approving Agencies § 21.4152 Control by agencies of the United States. (a) Control... officer of the United States will exercise any supervision or control over any State approving agency...

  11. 38 CFR 20.1406 - Rule 1406. Effect of revision; discontinuance or reduction of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Rule 1406. Effect of revision; discontinuance or reduction of benefits. 20.1406 Section 20.1406 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) BOARD OF VETERANS' APPEALS: RULES OF PRACTICE Revision of Decisions on Grounds of Clear...

  12. 38 CFR 8.23 - Examination in connection with total 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 Examination in connection with total disability benefits. 8.23 Section 8.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... by a medical officer of the United States Army, Navy, Air Force, or Public Health Service, or may...

  13. 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... by a medical officer of the United States Army, Navy, Air Force, or Public Health Service, or may...

  14. 38 CFR 8.23 - Examination in connection with total 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 Examination in connection with total disability benefits. 8.23 Section 8.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... by a medical officer of the United States Army, Navy, Air Force, or Public Health Service, or may...

  15. 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'...

  16. 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'...

  17. 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'...

  18. 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'...

  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 21.5001 - 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...

  1. 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'...

  2. 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...

  3. 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...

  4. 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...

  5. 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'...

  6. 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'...

  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, 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'...

  9. 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...

  10. 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...

  11. 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...

  12. 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'...

  13. 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'...

  14. 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'...

  15. 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'...

  16. 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...

  17. 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'...

  18. 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'...

  19. 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'...

  20. 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'...

  1. 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...

  2. 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'...

  3. Is It Time to Rethink Teacher Pensions in Maryland?

    ERIC Educational Resources Information Center

    Podgursky, Michael

    2006-01-01

    Many states are struggling to finance under-funded teacher pension systems as well as recruit and retain a high-quality teaching workforce. This paper compares Maryland's former (prior to Spring, 2006) teacher pension system to those in Pennsylvania and several other states. On the basis of simple replacement rates, the former Maryland state plan…

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

    ERIC Educational Resources Information Center

    OECD Publishing (NJ3), 2008

    2008-01-01

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

  5. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Government wages, salaries, and pensions. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or...

  6. 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...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or...

  7. 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...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or...

  8. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Government wages, salaries, and pensions. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or...

  9. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Government wages, salaries, and pensions. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and pensions. (a) General. Under Article XI of the convention any wage, salary, or similar compensation, or...

  10. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid and... border period and later war periods. Non-service-connected disability and death pension may be paid...

  11. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid and... border period and later war periods. Non-service-connected disability and death pension may be paid...

  12. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid and... border period and later war periods. Non-service-connected disability and death pension may be paid...

  13. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid and... border period and later war periods. Non-service-connected disability and death pension may be paid...

  14. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid and... border period and later war periods. Non-service-connected disability and death pension may be paid...

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

    ERIC Educational Resources Information Center

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

    2008-01-01

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

  16. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  17. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  18. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  19. Pension Choices and the Savings Patterns of Public School Teachers

    ERIC Educational Resources Information Center

    Goldhaber, Dan; Grout, Cyrus

    2016-01-01

    This paper examines the savings behavior of public school teachers who are enrolled in a hybrid pension plan that includes a defined contribution (DC) component. Few states have incorporated DC features into teacher pension systems and little is known about how providing teachers with greater control over deferred compensation might affect their…

  20. Retiree health benefits-vesting of welfare benefits-early retirement-duty to bargain-termination of benefits-estoppel.

    PubMed

    2010-01-01

    Poore v. Simpson Paper Co., 2009 U.S. App. LEXIS 11170 (9th Cir. Or. May 21, 2009). To be able to sue under ERISA, retirement health plan participants need not show that their benefits are vested the same way pension benefits are vested; the rights to the benefits need not be fixed or unalterable, rather, the employee must have an entitlement to the benefits.

  1. [Follow-up Care in the Field of Medical Rehabilitation Concerning Psychosomatic Indications Based on the New Conceptual Framework of the German Pension Insurance].

    PubMed

    Boes, N

    2016-12-01

    Mental disorders rank first amongst all causes for disability pensions and second in the field of medical rehabilitation. Especially alarming is the significantly lower age of entry of the mentally ill disability pensioners, compared to those with other indications. Mentally ill people often look back at a long history of diseases before getting in contact with the German pension insurance. In this regard the German pension insurance, which is obligated to effectively support people in order to keep them in working life until reaching the regular retirement age, is facing a big challenge, which stands right next to further demands, due to the demographic change, the increase of chronic diseases, multimorbidity, retirement age of 67 and changes in the working environment.With their activities in the field of medical rehabilitation the German pension insurance is aiming at the reintegration of people whose working capacity is endangered or reduced into the labor force or to prevent them from leaving it early. One of the main challenges notably in the field of mental diseases is to keep the success of the medical rehabilitation long-lasting. In this regard the post-rehabilitation provisions of the German pension insurances offer support according to § 31 I 1 Nr. 1 Social Insurance Code VI, if so required.On January 1st, 2016 the German pension insurance has adopted a new conceptual framework in the field of post rehabilitation which is presented in the following article, covering the range of psychosomatic indications. The aim of the new conceptual framework, which has to be implemented within the next three years, is to establish a nationwide, uniformed and preferably comprehensive follow-up care concept, which can be referred to by everyone, regardless which agency of the German pension insurance is in charge.

  2. Supported Employment for the Reintegration of Disability Pensioners with Mental Illnesses: A Randomized Controlled Trial

    PubMed Central

    Viering, Sandra; Jäger, Matthias; Bärtsch, Bettina; Nordt, Carlos; Rössler, Wulf; Warnke, Ingeborg; Kawohl, Wolfram

    2015-01-01

    Work is beneficial for the recovery from mental illness. Although the approach of individual placement and support (IPS) has been shown to be effective in Europe, it has not yet been widely implemented in European health care systems. The aim of this randomized controlled trial was to assess the effectiveness of IPS for disability pensioners with mental illnesses new on disability benefits in Switzerland. In the study at hand, 250 participants were randomly assigned to either the control or the intervention group. The participants in the intervention group received job coaching according to IPS during 2 years. The control group received no structured support. Both groups were interviewed at baseline and followed up every 6 months (baseline, 6, 12, 16, 18, 24 months) for 2 years. Primary outcome was to obtain a job in the competitive employment. IPS was more effective for the reintegration into the competitive employment market for disability pensioners than the control condition. Thirty-two percent of the participants of the intervention group and 12% of the control group obtained new jobs in the competitive employment. IPS is also effective for the reintegration into competitive employment of people with mental illness receiving disability pensions. PMID:26539425

  3. Supported Employment for the Reintegration of Disability Pensioners with Mental Illnesses: A Randomized Controlled Trial.

    PubMed

    Viering, Sandra; Jäger, Matthias; Bärtsch, Bettina; Nordt, Carlos; Rössler, Wulf; Warnke, Ingeborg; Kawohl, Wolfram

    2015-01-01

    Work is beneficial for the recovery from mental illness. Although the approach of individual placement and support (IPS) has been shown to be effective in Europe, it has not yet been widely implemented in European health care systems. The aim of this randomized controlled trial was to assess the effectiveness of IPS for disability pensioners with mental illnesses new on disability benefits in Switzerland. In the study at hand, 250 participants were randomly assigned to either the control or the intervention group. The participants in the intervention group received job coaching according to IPS during 2 years. The control group received no structured support. Both groups were interviewed at baseline and followed up every 6 months (baseline, 6, 12, 16, 18, 24 months) for 2 years. Primary outcome was to obtain a job in the competitive employment. IPS was more effective for the reintegration into the competitive employment market for disability pensioners than the control condition. Thirty-two percent of the participants of the intervention group and 12% of the control group obtained new jobs in the competitive employment. IPS is also effective for the reintegration into competitive employment of people with mental illness receiving disability pensions.

  4. 38 CFR 3.1702 - Persons who may receive burial benefits; priority of payments.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... burial benefits; priority of payments. 3.1702 Section 3.1702 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Burial Benefits Burial Benefits: General § 3.1702 Persons who may receive burial benefits; priority of payments. (a) Automatic payments to eligible surviving spouse. On...

  5. 29 CFR 4041A.22 - Payment of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... § 4041A.27. Subject to the restriction stated in paragraph (d) of this section, however, the plan sponsor... Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS TERMINATION OF MULTIEMPLOYER PLANS Plan Sponsor Duties § 4041A.22 Payment of benefits. (a) Except as provided...

  6. 38 CFR 1.945 - Authority to suspend or terminate collection action on certain benefit indebtedness; authority...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Authority to suspend or... Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for... certain benefit indebtedness; authority for refunds. (a) The Secretary of Veterans Affairs (Secretary)...

  7. 38 CFR 1.945 - Authority to suspend or terminate collection action on certain benefit indebtedness; authority...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Authority to suspend or... Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for... certain benefit indebtedness; authority for refunds. (a) The Secretary of Veterans Affairs (Secretary)...

  8. 38 CFR 1.945 - Authority to suspend or terminate collection action on certain benefit indebtedness; authority...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Authority to suspend or... Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for... certain benefit indebtedness; authority for refunds. (a) The Secretary of Veterans Affairs (Secretary)...

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  10. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  11. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  12. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  14. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  15. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  19. 38 CFR 3.274 - Relationship of net worth to pension entitlement.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Relationship of net worth to pension entitlement. 3.274 Section 3.274 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... Applicable to the Improved Pension Program Which Became Effective January 1, 1979 § 3.274 Relationship of...

  20. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... child is such that death pension would be payable. (3) At the rate payable under the death pension law... the rate of death pension payable if there were no such surviving spouse; or (2) If a child is disqualified, to a surviving spouse or other child or children at the rate of death pension payable if...

  1. 38 CFR 3.351 - Special monthly dependency and indemnity compensation, death compensation, pension and spouse's...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...; improved pension; death. The annual rate of death pension payable to a surviving spouse who does not qualify for an annual rate of death pension payable under § 3.23(a)(6) based on need for aid and... dependency and indemnity compensation, death compensation, pension and spouse's compensation ratings....

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... child is such that death pension would be payable. (3) At the rate payable under the death pension law... the rate of death pension payable if there were no such surviving spouse; or (2) If a child is disqualified, to a surviving spouse or other child or children at the rate of death pension payable if...

  3. 38 CFR 3.351 - Special monthly dependency and indemnity compensation, death compensation, pension and spouse's...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...; improved pension; death. The annual rate of death pension payable to a surviving spouse who does not qualify for an annual rate of death pension payable under § 3.23(a)(6) based on need for aid and... dependency and indemnity compensation, death compensation, pension and spouse's compensation ratings....

  4. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... child is such that death pension would be payable. (3) At the rate payable under the death pension law... the rate of death pension payable if there were no such surviving spouse; or (2) If a child is disqualified, to a surviving spouse or other child or children at the rate of death pension payable if...

  5. 38 CFR 3.351 - Special monthly dependency and indemnity compensation, death compensation, pension and spouse's...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...; improved pension; death. The annual rate of death pension payable to a surviving spouse who does not qualify for an annual rate of death pension payable under § 3.23(a)(6) based on need for aid and... dependency and indemnity compensation, death compensation, pension and spouse's compensation ratings....

  6. 38 CFR 8.4 - Deduction of insurance premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... premiums from compensation, retirement pay, or pension. 8.4 Section 8.4 Pensions, Bonuses, and Veterans... insurance premiums from compensation, retirement pay, or pension. The insured under a National Service life... compensation, death compensation, dependency and indemnity compensation, retirement pay, disability pension,...

  7. 38 CFR 8.4 - Deduction of insurance premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... premiums from compensation, retirement pay, or pension. 8.4 Section 8.4 Pensions, Bonuses, and Veterans... insurance premiums from compensation, retirement pay, or pension. The insured under a National Service life... compensation, death compensation, dependency and indemnity compensation, retirement pay, disability pension,...

  8. 38 CFR 3.453 - Veterans compensation or service pension or retirement pay.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... service pension or retirement pay. 3.453 Section 3.453 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... Apportionments § 3.453 Veterans compensation or service pension or retirement pay. Rates of apportionment of disability compensation, service pension or retirement pay will be determined under § 3.451....

  9. 38 CFR 3.453 - Veterans compensation or service pension or retirement pay.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... service pension or retirement pay. 3.453 Section 3.453 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... Apportionments § 3.453 Veterans compensation or service pension or retirement pay. Rates of apportionment of disability compensation, service pension or retirement pay will be determined under § 3.451....

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

    PubMed Central

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

    2015-01-01

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

  11. General principles of institutional risks influence on pension systems

    NASA Astrophysics Data System (ADS)

    Nepp, A. N.; Shilkov, A. A.; Sheveleva, A. Y.; Mamedbakov, M. R.

    2016-12-01

    This paper examines the tools used to study the influence of institutional factors on investment returns. The research object are the tools used in the evaluation of institutional risks in the pension system, in particular, the correlation model of factors impacting on the `anti-director' index, econometric estimates combining the different determinants of savings, the model of endogenous institutional change, etc. Research work focusing on issues of institutional factors affecting pension systems (authored by La Porta, Guiso, Gianetti, El-Mekkaouide Freitas, Neyapti B., and others) is reviewed. The model is examined in terms of the impact of institutional risks on pension systems, especially with regard to the funded part. The study identified the following factors that affect financial institutions, including pension institutions: management quality, regulation quality, rule of law, political stability, and corruption control.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities... paid to a nonresident alien individual who is a resident of Switzerland shall not be included in...

  13. Teacher Retirement Systems. A Review of Patterns of Teacher Pension Systems in the Fifty States, with a Model Investment Portfolio for a Typical System.

    ERIC Educational Resources Information Center

    Stone, Charles Edward

    This document is a study of teacher retirement systems of the United States. It also deals with the problems of improved management, particularly of how funds might be invested to increase benefits or reduce the required contributions. It sets up a hypothetically ideal pattern for the investment portfolio of typical State pension fund on the basis…

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

    ERIC Educational Resources Information Center

    Leonard, Frances

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

  15. Qualification opinion of novel methodologies in the predementia stage of Alzheimer's disease: cerebro-spinal-fluid related biomarkers for drugs affecting amyloid burden--regulatory considerations by European Medicines Agency focusing in improving benefit/risk in regulatory trials.

    PubMed

    Isaac, Maria; Vamvakas, Spiros; Abadie, Eric; Jonsson, Bertil; Gispen, Christine; Pani, Luca

    2011-11-01

    The European Medicines Agency (EMA) in London is responsible for the Regulatory review of new medicinal products for Marketing Authorisation, through which pharmaceutical companies may obtain first Marketing Authorisation and subsequent Variations valid throughout the EU and EFTA. The qualification opinion of novel methodologies is a new procedure where applicants can obtain scientific advice on new methodologies for regulatory clinical trials of efficacy of new compounds. It will help benefit/risk assessment of the CHMP. The definition of prodromal AD is acceptable. The "Dubois Criteria" as criteria to define the population must be validated in full at the time of the submission of the dossiers. Including a positive CSF biomarker profile is considered predictive for the evaluation of the AD-dementia type. However, although high CSF tau and low CSF Aβ42 are predictive of Alzheimer's disease, the criterion "positive CSF tau/Aβ42 ratio" is not well defined. The qualification of biomarkers in the pre-dementia stage of Alzheimer's disease will allow better inclusion criteria of patients in pre-dementia trials in which the benefit/risk is higher for treatment with these novel compounds.

  16. 29 CFR 4044.56 - XRA when a participant need not retire to receive a benefit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false XRA when a participant need not retire to receive a benefit. 4044.56 Section 4044.56 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY... or her job to begin receiving his or her early retirement benefit. (b) Data needed. The...

  17. 38 CFR 1.911a - Collection of non-benefit debts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Collection of non-benefit... GENERAL PROVISIONS Standards for Collection of Claims § 1.911a Collection of non-benefit debts. (a) This..., except those debts arising out of participation in a VA benefit or home loan program. Procedures for...

  18. 38 CFR 1.911a - Collection of non-benefit debts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Collection of non-benefit... GENERAL PROVISIONS Standards for Collection of Claims § 1.911a Collection of non-benefit debts. (a) This..., except those debts arising out of participation in a VA benefit or home loan program. Procedures for...

  19. Excess Benefit Plans and Other Nonqualified Deferred Compensation Palns Under ERISA

    ERIC Educational Resources Information Center

    Vogel, Mark A.

    1977-01-01

    The benefits of and restrictions imposed on qualified pension and profit-sharing plans are discussed in terms of Excess Benefit Plans (EPB), a type of deferred compensation plan. EPBs and unfunded deferred compensation plans offer flexible methods of providing additional benefits for executives and key employees. (LBH)

  20. 38 CFR 19.27 - Adequacy of Notice of Disagreement questioned within the agency of original jurisdiction.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Disagreement questioned within the agency of original jurisdiction. 19.27 Section 19.27 Pensions, Bonuses, and... Appeals Processing by Agency of Original Jurisdiction § 19.27 Adequacy of Notice of Disagreement... 19.26, there remains within the agency of original jurisdiction a conflict of opinion or a...

  1. Aging and political decision making on public pensions.

    PubMed

    Meijdam, L; Verbon, H A

    1996-05-01

    "In this paper decision making on public pensions in a representative democracy is modeled within the framework of the well-known two-overlapping-generations (OLG) general-equilibrium model with rational expectations. The model is used to analyze the effects of aging on the economy in general and on the evolution of public pension schemes in particular, where aging is interpreted as a combination of a decrease in the rate of population growth and an increase in the political influence of pensioners. Analytical results are derived for the long run as well as for the short run by the method of comparative statics and comparative dynamics respectively. It appears that an increase in transfers to the old is not guaranteed if due to aging their political power increases."

  2. Could a Cash Balance Plan Benefit Illinois Public School Teachers?

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Southgate, Benjamin G.

    2015-01-01

    The Teachers' Retirement System of the State of Illinois is one of the worst-funded public pensions in the nation. In 2013, it held enough assets to cover only 41 percent of its future obligations (Buck Consultants, 2014). This shortfall has led to several reforms, mostly involving benefit cuts that have undermined retirement income security for…

  3. 22 CFR 192.51 - Death benefit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Death benefit. 192.51 Section 192.51 Foreign... or Death § 192.51 Death benefit. (a) The Secretary of State or Agency Head may provide for payment, by the employing agency, of a death benefit to the surviving dependents of any eligible...

  4. 22 CFR 192.51 - Death benefit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Death benefit. 192.51 Section 192.51 Foreign... or Death § 192.51 Death benefit. (a) The Secretary of State or Agency Head may provide for payment, by the employing agency, of a death benefit to the surviving dependents of any eligible...

  5. 22 CFR 192.51 - Death benefit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Death benefit. 192.51 Section 192.51 Foreign... or Death § 192.51 Death benefit. (a) The Secretary of State or Agency Head may provide for payment, by the employing agency, of a death benefit to the surviving dependents of any eligible...

  6. 22 CFR 192.51 - Death benefit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Death benefit. 192.51 Section 192.51 Foreign... or Death § 192.51 Death benefit. (a) The Secretary of State or Agency Head may provide for payment, by the employing agency, of a death benefit to the surviving dependents of any eligible...

  7. 22 CFR 192.51 - Death benefit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Death benefit. 192.51 Section 192.51 Foreign... or Death § 192.51 Death benefit. (a) The Secretary of State or Agency Head may provide for payment, by the employing agency, of a death benefit to the surviving dependents of any eligible...

  8. 78 FR 34174 - Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-06

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

  9. 76 FR 61740 - Pension Systems Corporation, Sherman Oaks, CA; Notice of Affirmative Determination Regarding...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF LABOR Employment and Training Administration Pension Systems Corporation, Sherman Oaks, CA; Notice of Affirmative... Corporation, Sherman Oaks, California (Pension Systems). The negative determination was issued on July...

  10. Pension Costs on DOD Contracts: Additional Guidance Needed to Ensure Costs Are Consistent and Reasonable

    DTIC Science & Technology

    2013-01-01

    support from a team of DOD actuaries . DOD audits projected and actual costs for contracts, including pension costs, to ensure they are allowable...qualified and credentialed actuaries ) and collected contractor data on incurred CAS pension costs from 2002 to 2011. To understand how pension costs... Actuary of the GAO for actuarial soundness. We also gathered contractor projections of CAS pension costs for 2012 to 2016. See appendix I for additional

  11. 38 CFR 3.960 - Section 306 and old-law pension protection.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Section 306 and old-law... Section 306 and old-law pension protection. (a) General. Except as provided in paragraphs (b) and (c) of... section 306 or old-law pension on December 31, 1978, shall in the absence of an election to...

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Section 306 and old-law... Section 306 and old-law pension protection. (a) General. Except as provided in paragraphs (b) and (c) of... section 306 or old-law pension on December 31, 1978, shall in the absence of an election to...

  13. 38 CFR 21.6001 - Temporary vocational training program for certain pension recipients.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... with an evaluation and, if feasible, with vocational training, employment assistance and other services... training program for certain pension recipients. 21.6001 Section 21.6001 Pensions, Bonuses, and Veterans... Program of Vocational Training for Certain New Pension Recipients General § 21.6001 Temporary...

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

    ERIC Educational Resources Information Center

    Brown, Kristine M.

    2009-01-01

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

  15. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... to or for whom pension is being paid under a public or private law administered by the Department of Veterans Affairs is imprisoned in a Federal, State or local penal institution as the result of conviction... child is such that death pension would be payable. (3) At the rate payable under the death pension...

  16. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... to or for whom pension is being paid under a public or private law administered by the Department of Veterans Affairs is imprisoned in a Federal, State or local penal institution as the result of conviction... child is such that death pension would be payable. (3) At the rate payable under the death pension...

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods....

  18. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods....

  19. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods....

  20. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods....

  1. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and Veterans... Compensation General § 3.17 Disability and death pension; Mexican border period and later war periods....

  2. 38 CFR 3.274 - Relationship of net worth to pension entitlement.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... worth to pension entitlement. (a) Veteran. Pension shall be denied or discontinued when the corpus of... children, it is reasonable that some part of the corpus of such estates be consumed for the veteran's... pension payable to a veteran on account of a child shall be denied or discontinued when the corpus of...

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

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  4. Public Employee Retirement Systems: The Structure and Politics of Teacher Pensions.

    ERIC Educational Resources Information Center

    Taylor, Suzanne Saunders

    This book describes the operation of state and local government pension systems for teachers, explores the rationale behind current administrative and financial practices, and describes the interaction of special interest groups, pension professionals, and investment personnel with the administration of these systems. The pension systems in 23…

  5. 29 CFR 4901.13 - Receipt by agency of request.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... RULES AND PROCEDURES EXAMINATION AND COPYING OF PENSION BENEFIT GUARANTY CORPORATION RECORDS Procedure... period within which action on the request shall be taken, as set forth in § 4901.14 of this part, shall begin on the next business day following such date, except that a request shall be deemed received...

  6. Golden Peaks and Perilous Cliffs: Rethinking Ohio's Teacher Pension System

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael

    2007-01-01

    In response to a journalist inquiry regarding research on funding of Ohio's teacher retirement system and its effect on school district finances, this analysis by the Thomas B. Fordham Institute points to serious questions and profound concerns about the health of Ohio's teacher pension system, and that similar time bombs may be ticking in other…

  7. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... considered to be covered by social security if they are covered for Medicare but are not otherwise covered by social security, or if they are covered under social security solely by an election to become subject to... paid in a lump-sum payment, the Board will determine how much the pension would be if it were...

  8. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... considered to be covered by social security if they are covered for Medicare but are not otherwise covered by social security, or if they are covered under social security solely by an election to become subject to... paid in a lump-sum payment, the Board will determine how much the pension would be if it were...

  9. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... considered to be covered by social security if they are covered for Medicare but are not otherwise covered by social security, or if they are covered under social security solely by an election to become subject to... paid in a lump-sum payment, the Board will determine how much the pension would be if it were...

  10. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... considered to be covered by social security if they are covered for Medicare but are not otherwise covered by social security, or if they are covered under social security solely by an election to become subject to... paid in a lump-sum payment, the Board will determine how much the pension would be if it were...

  11. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... considered to be covered by social security if they are covered for Medicare but are not otherwise covered by social security, or if they are covered under social security solely by an election to become subject to... paid in a lump-sum payment, the Board will determine how much the pension would be if it were...

  12. 78 FR 71041 - VA Compensation and Pension Regulation Rewrite Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-27

    ...The Department of Veterans Affairs (VA) proposes to reorganize and rewrite its compensation and pension regulations in a logical, claimant-focused, and user-friendly format. The intended effect of the proposed revisions is to assist claimants, beneficiaries, veterans' representatives, and VA personnel in locating and understanding these...

  13. Evaluation of the Effect of the Boeing, Rockwell, and McDonnell Douglas Business Combination on Pension Plans and DOD-Funded Pension Assets

    DTIC Science & Technology

    1999-05-13

    ERISA ), as amended, provides for true pension accounting on a plan basis. The annual pension expense recorded on a corporate income and expense...statement in accordance with FAS 87 does not correspond to the actual annual pension contribution required under ERISA . The balance sheet accounting under...differs from the balance sheet accounting maintained under ERISA . Major Government contractors must also comply with the Cost Accounting Standards (CAS

  14. 38 CFR 1.911 - Collection of debts owed by reason of participation in a benefits program.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans... Collection of debts owed by reason of participation in a benefits program. (a) Scope. This section applies to the collection of debts resulting from an individual's participation in a VA benefit or home...

  15. 38 CFR 1.911 - Collection of debts owed by reason of participation in a benefits program.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans... Collection of debts owed by reason of participation in a benefits program. (a) Scope. This section applies to the collection of debts resulting from an individual's participation in a VA benefit or home...

  16. 38 CFR 1.911 - Collection of debts owed by reason of participation in a benefits program.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans... Collection of debts owed by reason of participation in a benefits program. (a) Scope. This section applies to the collection of debts resulting from an individual's participation in a VA benefit or home...

  17. 38 CFR 1.911 - Collection of debts owed by reason of participation in a benefits program.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans... Collection of debts owed by reason of participation in a benefits program. (a) Scope. This section applies to the collection of debts resulting from an individual's participation in a VA benefit or home...

  18. 38 CFR 1.911 - Collection of debts owed by reason of participation in a benefits program.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans... Collection of debts owed by reason of participation in a benefits program. (a) Scope. This section applies to the collection of debts resulting from an individual's participation in a VA benefit or home...

  19. 29 CFR 4022.93 - Who will get benefits the PBGC may owe me at the time of my death?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... death? 4022.93 Section 4022.93 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY... Upon Death § 4022.93 Who will get benefits the PBGC may owe me at the time of my death? (a) In general... pay any benefits we owe you at the time of your death to the person(s) surviving you in the...

  20. eBenefits: My Gateway to Benefits Information

    MedlinePlus

    ... Menu Apply Skip To Next Section Compensation Pension Housing Education and Training Health Care Insurance Burial Featured ... Direct Deposit VA Representative Compensation Education Health Care Housing Insurance Pension Featured Activities View or update your ...

  1. 29 CFR 4022.94 - What are the PBGC's rules on designating a person to get benefits the PBGC may owe me at the time...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false What are the PBGC's rules on designating a person to get benefits the PBGC may owe me at the time of my death? 4022.94 Section 4022.94 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND BENEFITS BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS...

  2. 26 CFR 1.401(l)-3 - Permitted disparity for defined benefit plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....401(l)-3 Section 1.401(l)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(l)-3... employer-provided benefits under a defined benefit plan is permitted under section 401(l) and this...

  3. 38 CFR 23.440 - Health and insurance benefits and services.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Prohibited § 23.440 Health and insurance benefits and services. Subject to § 23.235(d), in providing a medical, hospital, accident, or life insurance benefit, service, policy, or plan to any of its students, a... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Health and...

  4. 38 CFR 23.440 - Health and insurance benefits and services.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Prohibited § 23.440 Health and insurance benefits and services. Subject to § 23.235(d), in providing a medical, hospital, accident, or life insurance benefit, service, policy, or plan to any of its students, a... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Health and...

  5. 48 CFR 22.406-2 - Wages, fringe benefits, and overtime.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... irrevocably to a trustee or a third party under any bona fide plan or program to provide for medical or hospital care, pensions, compensation for injuries or illness resulting from occupational activity... fide fringe benefit. (3) Other contributions or anticipated costs for bona fide fringe benefits to...

  6. 48 CFR 22.406-2 - Wages, fringe benefits, and overtime.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... irrevocably to a trustee or a third party under any bona fide plan or program to provide for medical or hospital care, pensions, compensation for injuries or illness resulting from occupational activity... fide fringe benefit. (3) Other contributions or anticipated costs for bona fide fringe benefits to...

  7. 48 CFR 22.406-2 - Wages, fringe benefits, and overtime.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... irrevocably to a trustee or a third party under any bona fide plan or program to provide for medical or hospital care, pensions, compensation for injuries or illness resulting from occupational activity... fide fringe benefit. (3) Other contributions or anticipated costs for bona fide fringe benefits to...

  8. 26 CFR 1.410(b)-5 - Average benefit percentage test.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Average benefit percentage test. 1.410(b)-5 Section 1.410(b)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.410(b)-5 Average benefit percentage test. (a) General rule....

  9. 26 CFR 1.401(a)-14 - Commencement of benefits under qualified trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Commencement of benefits under qualified trusts. 1.401(a)-14 Section 1.401(a)-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)-14 Commencement of benefits...

  10. 26 CFR 1.415(b)-1 - Limitations for defined benefit plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Limitations for defined benefit plans. 1.415(b)-1 Section 1.415(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.415(b)-1 Limitations for defined benefit plans....

  11. 29 CFR 4281.13 - Benefit valuation methods-in general.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Benefit valuation methods-in general. 4281.13 Section 4281.13 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 Valuation of...

  12. 29 CFR 4281.16 - Benefit valuation methods-plans closing out.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Benefit valuation methods-plans closing out. 4281.16 Section 4281.16 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 Valuation...

  13. Econometric analysis of the impact of the relationship of GDP and the pension capital

    NASA Astrophysics Data System (ADS)

    Nepp, A. N.; Amiryan, A. A.

    2016-12-01

    The article demonstrates the impact of institutional risks on indicators of compulsory pension insurance and describes the results of a comparative analysis of investment risks faced by the pension systems of the Russian Federation and OECD countries. Efficiency of private companies managing pension funds in Russia and OECD countries is compared and analyzed to show the necessity to liberalize requirements placed on investments of pension savings funds. On the basis of the available statistical data, the article puts forward and discusses the hypothesis that increasing of the basic indicators of the pension system is possible by reducing its institutional risks. It is concluded that if the institutional risks are reduced and the level of trust increases, there will be enhance growth in the pension system key indicators, such as pension payments and the replacement rate.

  14. The Displacement Effect of Public Pensions on the Accumulation of Financial Assets

    PubMed Central

    HURD, MICHAEL; MICHAUD, PIERRE-CARL; ROHWEDDER, SUSANN

    2013-01-01

    The generosity of public pensions may depress private savings and provide incentives to retire early. While there is plenty of evidence supporting the latter effect, there remains considerable controversy whether public pensions crowd out private savings. This paper uses international micro-datasets collected over recent years to investigate whether public pensions displace private savings. The identification strategy relies not only on cross-country differences in generosity but also on differences in the progressivity or non-linearity of pension formulas across countries. We estimate that an extra dollar of pension wealth depresses accumulated financial assets around the time of retirement by 22 cents. An extra ten thousand dollars in public pension wealth reduces the average retirement age by roughly one month which implies an elasticity of retirement years with respect to pension wealth of −0.15. PMID:23606775

  15. 38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans... Compensation General § 3.28 Automatic adjustment of section 306 and old-law pension income limitations. Whenever the maximum annual rates of improved pension are increased by reason of the provisions of 38...

  16. 38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans... Compensation General § 3.28 Automatic adjustment of section 306 and old-law pension income limitations. Whenever the maximum annual rates of improved pension are increased by reason of the provisions of 38...

  17. 76 FR 2142 - Employee Benefits Security Administration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-12

    ... Benefits Security Administration Hearing on Definition of ``Fiduciary'' AGENCY: Employee Benefits Security... that the Employee Benefits Security Administration will hold a hearing to consider issues attendant to... and Interpretations, Employee Benefits Security Administration, U.S. Department of Labor, at (202)...

  18. 75 FR 72847 - Agency Forms Submitted for OMB Review, Request for Comments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-26

    ... of Information Collection: 3220-0079, Certification Regarding Rights to Unemployment Benefits Under...) Title: Certification Regarding Rights to Unemployment Benefits. OMB Control Number: 3220-0079. Form(s.... The Internal Revenue Code requires all payers of tax liable private pensions to U.S. citizens to:...

  19. 78 FR 42027 - Proposed Amendment To Advance Notice of Proposed Rulemaking for Pension Benefit Statements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-15

    .... Department of Labor. ACTION: Notice of Extension of Comment Period for Advance Notice of Proposed Rulemaking. SUMMARY: The Department of Labor is extending until August 7, 2013, the comment period for an advance... extending the comment period of an advance proposed rule published May 8, 2013, 78 FR 26727....

  20. 29 CFR 2530.203-3 - Suspension of pension benefits upon employment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... communications. Employee E began his career as an employee of an employer engaged in heavy construction. Later E... particular job classification, job description or industrial occupation constitutes or is included in a trade... include whether there is a customary and substantial period of practical, on-the-job training or a...

  1. 29 CFR 2530.203-3 - Suspension of pension benefits upon employment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... communications. Employee E began his career as an employee of an employer engaged in heavy construction. Later E... particular job classification, job description or industrial occupation constitutes or is included in a trade... include whether there is a customary and substantial period of practical, on-the-job training or a...

  2. 29 CFR 2530.203-3 - Suspension of pension benefits upon employment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... of such presumption in the plan's summary plan description and in any communication to plan... communications or by special distribution, at least once every 12 months. (c) Section 202(a)(3)(B) service—(1... communications. Employee E began his career as an employee of an employer engaged in heavy construction. Later...

  3. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  4. The Defined Benefit Pension Plan System: Financial Problems and Policy Responses

    DTIC Science & Technology

    2004-06-01

    21 A. EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 ( ERISA ) AND SUBSEQUENT ESTABLISHMENT OF THE PBGC .....21 1...Background ........................................................................................21 2. The Passing of ERISA ...22 3. ERISA Structure................................................................................22 B

  5. 38 CFR 19.33 - Timely filing of Notice of Disagreement or Substantive Appeal questioned within the agency of...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... of Disagreement or Substantive Appeal questioned within the agency of original jurisdiction. 19.33 Section 19.33 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) BOARD OF VETERANS' APPEALS: APPEALS REGULATIONS Appeals Processing by Agency of Original Jurisdiction § 19.33...

  6. 75 FR 15495 - Agency Information Collection (Compensation and Pension Examination Program (CPEP)) Activities...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-29

    ...)'' in any correspondence. FOR FURTHER INFORMATION CONTACT: Denise McLamb, Enterprise Records Service.... Estimated Number of Respondents: 1,614. Dated: March 22, 2010. By direction of the Secretary. Denise...

  7. Tax Revenues Lost and Beneficiaries Inadequately Protected when Private Pension Plans Terminate.

    DTIC Science & Technology

    1981-09-30

    processing tax compliance information on recipients of these payments have not been adequate. Pension payouts are taxable when re- ceived as ordinary...IRS procedures for identifying and processing tax compliance information on recipients of these payments have not been adequate. Pension payouts are...of ordinary income that were processed for computer matching for tax compliance . l/ For tax year 1976, the latest year complete pension payout data

  8. 38 CFR 3.43 - Burial benefits at the full-dollar rate for certain Filipino veterans residing in the United...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Burial benefits at the..., Compensation, and Dependency and Indemnity Compensation General § 3.43 Burial benefits at the full-dollar rate... this status. (b) Eligibility requirements. VA will pay burial benefits under chapter 23 of title...

  9. 38 CFR 3.43 - Burial benefits at the full-dollar rate for certain Filipino veterans residing in the United...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Burial benefits at the..., Compensation, and Dependency and Indemnity Compensation General § 3.43 Burial benefits at the full-dollar rate... this status. (b) Eligibility requirements. VA will pay burial benefits under chapter 23 of title...

  10. 38 CFR 3.43 - Burial benefits at the full-dollar rate for certain Filipino veterans residing in the United...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Burial benefits at the..., Compensation, and Dependency and Indemnity Compensation General § 3.43 Burial benefits at the full-dollar rate... this status. (b) Eligibility requirements. VA will pay burial benefits under chapter 23 of title...

  11. 38 CFR 3.43 - Burial benefits at the full-dollar rate for certain Filipino veterans residing in the United...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Burial benefits at the..., Compensation, and Dependency and Indemnity Compensation General § 3.43 Burial benefits at the full-dollar rate... this status. (b) Eligibility requirements. VA will pay burial benefits under chapter 23 of title...

  12. 38 CFR 3.43 - Burial benefits at the full-dollar rate for certain Filipino veterans residing in the United...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Burial benefits at the..., Compensation, and Dependency and Indemnity Compensation General § 3.43 Burial benefits at the full-dollar rate... this status. (b) Eligibility requirements. VA will pay burial benefits under chapter 23 of title...

  13. 38 CFR 3.405 - Filipino veterans and their survivors; benefits at the full-dollar rate.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... their survivors; benefits at the full-dollar rate. 3.405 Section 3.405 Pensions, Bonuses, and Veterans... Compensation Effective Dates § 3.405 Filipino veterans and their survivors; benefits at the full-dollar rate. Public Laws 106-377 and 108-183, which provide disability compensation and dependency and...

  14. 38 CFR 3.405 - Filipino veterans and their survivors; benefits at the full-dollar rate.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... their survivors; benefits at the full-dollar rate. 3.405 Section 3.405 Pensions, Bonuses, and Veterans... Compensation Effective Dates § 3.405 Filipino veterans and their survivors; benefits at the full-dollar rate. Public Laws 106-377 and 108-183, which provide disability compensation and dependency and...

  15. 38 CFR 21.5137 - Benefit payments and charges against entitlement for taking an approved licensing or...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... taking an approved licensing or certification test. (a) Benefit payments. The amount of educational... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Benefit payments and charges against entitlement for taking an approved licensing or certification test. 21.5137 Section...

  16. 29 CFR 4022.93 - Who will get benefits the PBGC may owe me at the time of my death?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... death? 4022.93 Section 4022.93 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY... Upon Death § 4022.93 Who will get benefits the PBGC may owe me at the time of my death? (a) In general... before the date we take over your plan or within 180 days after the date we take over your plan), we...

  17. 38 CFR 3.813 - Interim benefits for disability or death due to chloracne or porphyria cutanea tarda.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... rates that dependency and indemnity compensation would be payable if the death were service-connected... disability or death due to chloracne or porphyria cutanea tarda. 3.813 Section 3.813 Pensions, Bonuses, and... Indemnity Compensation Special Benefits § 3.813 Interim benefits for disability or death due to chloracne...

  18. 38 CFR 3.813 - Interim benefits for disability or death due to chloracne or porphyria cutanea tarda.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... rates that dependency and indemnity compensation would be payable if the death were service-connected... disability or death due to chloracne or porphyria cutanea tarda. 3.813 Section 3.813 Pensions, Bonuses, and... Indemnity Compensation Special Benefits § 3.813 Interim benefits for disability or death due to chloracne...

  19. 38 CFR 3.813 - Interim benefits for disability or death due to chloracne or porphyria cutanea tarda.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... rates that dependency and indemnity compensation would be payable if the death were service-connected... disability or death due to chloracne or porphyria cutanea tarda. 3.813 Section 3.813 Pensions, Bonuses, and... Indemnity Compensation Special Benefits § 3.813 Interim benefits for disability or death due to chloracne...

  20. Government Agencies

    DTIC Science & Technology

    1988-05-01

    manufacturers. The Navy has a major in- house design capability for ships; the government does not possess such a capability for aircraft or other weapon systems...the Coast Guard, government agencies acquire a wide variety of ships, ranging from sophisticated submarines and nuclear aircraft carriers to much...the initial phase a review was made of written material relating to government procedures in U.S. Government agencies for acquiring vessels, aircraft

  1. 22 CFR 229.525 - Fringe benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Employment in Education Programs or Activities Prohibited § 229.525 Fringe benefits. (a) “Fringe benefits... Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT NONDISCRIMINATION ON THE BASIS OF SEX IN EDUCATION..., leave, and any other benefit or service of employment not subject to the provision of § 229.515....

  2. 75 FR 56662 - Agency Information Collection (Request for Nursing Home Information in Connection With Claim for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-16

    ... AFFAIRS Agency Information Collection (Request for Nursing Home Information in Connection With Claim for... . Please refer to ``OMB Control No. 2900-0652.'' SUPPLEMENTARY INFORMATION: Title: Request for Nursing Home... 21-0779 is used to determine veterans residing in nursing homes eligibility for pension and aid...

  3. Pensions, tax and the anaesthetist: significant implications for workforce planning.

    PubMed

    Pandit, J J

    2016-08-01

    This paper shows how recent tax changes to pensions (i.e. new lifetime and annual allowance contribution limits) mean that NHS consultants will need to adopt one of four rational strategies to work and financial planning. Two of those strategies (termed 'Earn Fast, Drop Out' and 'Never Enter') involve a break between work and pensions. The logical consequence of this break is that consultants may exercise options to maximise their total income, which in turn will result in less work within the NHS and more work in alternative higher paying (e.g. private) sectors. A third strategy ('Go Slow, Stay Low') also involves less-than-full-time NHS work. Only one option ('Do Nothing' as a result of the tax changes) has no effect. In short, the tax changes will predictably lead to future senior consultants devoting proportionately much less of their time to NHS work than before. The article discusses the important implications of this conclusion for NHS workforce planning.

  4. 48 CFR 9904.412-60.1 - Illustrations-CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Illustrations-CAS Pension... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412-60.1 Illustrations—CAS Pension Harmonization Rule. The following illustrations address the measurement, assignment and allocation of...

  5. Teacher Pension Incentives, Retirement Behavior, and Potential for Reform in Arkansas

    ERIC Educational Resources Information Center

    Costrell, Robert M.; McGee, Josh B.

    2010-01-01

    The authors analyze the Arkansas teacher pension plan and empirically gauge the behavioral response to incentives embedded in that plan and to possible reforms. The pattern of pension wealth accrual creates sharp incentives to work until eligible for early or normal retirement, often in one's early fifties, and to separate shortly thereafter. We…

  6. A Legal Guide to State Pension Reform. Education Sector Policy Briefs

    ERIC Educational Resources Information Center

    Herriot-Hatfield, Jennie; Monahan, Amy; Rosenberg, Sarah; Tucker, Bill

    2012-01-01

    Just 18 minutes before the midnight signing deadline on May 15, 2010, Minnesota state legislators breathed a sigh of relief. Their bipartisan pension reform legislation, which passed both chambers by large margins and aimed to help shore up a potentially failing pension system, had just escaped a veto threat. Under pressure from his Republican…

  7. The impact of pensions on health and wellbeing in rural South Africa: Does gender matter?

    PubMed Central

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

    2012-01-01

    Unique to Africa, a means-tested non-contributory pension is available to South Africans. In 2006, women over 60 and men over 65 were pension-eligible. To explore the effect of the pension for health and wellbeing indicators of rural South African men and women, we analyze data from the WHO-INDEPTH Study of Global Ageing and Adult Health Survey, carried out in the Agincourt sub-district by the MRC/Wits Rural Public Health and Health Transitions Research Unit (Agincourt) in 2006. Because pension receipt was not measured directly, our findings represent intent-to-treat (ITT) rather than treatment-on-the-treated (TOT) effects using age as an indicator for intent-to-treat. Overall, women report poorer wellbeing compared to men. However, women have a “honeymoon” period at ages 60–64, the first years of pension-eligibility, in which they report lower levels of worry and sadness, and higher overall happiness, life satisfaction, and quality of life as compared to younger and older women. For men, in contrast, reports of wellbeing worsen in the pre-pension years, followed by a similar but not as prominent pattern of favorable reports in the five years following pension-eligibility, and a decline in the next five-year period. Thus, while pensions continue to enhance financial wellbeing, our results suggest that their effect on social wellbeing may be gendered and transitory. Further research is needed to improve understanding of these dynamics. PMID:22884944

  8. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Government wages, salaries, pensions and similar... Are Residents of Denmark and of Danish Corporations § 521.110 Government wages, salaries, pensions and similar remuneration. Under Article X (1) of the convention any wage, salary, similar compensation...

  9. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Government wages, salaries, pensions and similar... Are Residents of Denmark and of Danish Corporations § 521.110 Government wages, salaries, pensions and similar remuneration. Under Article X (1) of the convention any wage, salary, similar compensation...

  10. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Government wages, salaries, pensions and similar... Are Residents of Denmark and of Danish Corporations § 521.110 Government wages, salaries, pensions and similar remuneration. Under Article X (1) of the convention any wage, salary, similar compensation...

  11. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Government wages, salaries, pensions and similar... Are Residents of Denmark and of Danish Corporations § 521.110 Government wages, salaries, pensions and similar remuneration. Under Article X (1) of the convention any wage, salary, similar compensation...

  12. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Government wages, salaries, pensions and... Aliens Who Are Residents of Denmark and of Danish Corporations § 521.110 Government wages, salaries, pensions and similar remuneration. Under Article X (1) of the convention any wage, salary,...

  13. 38 CFR 3.714 - Improved pension elections-public assistance beneficiaries.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... disaffirm a previously made election of improved pension within the time limits set forth in paragraph (e... deemed period of entitlement to public assistance. (e) Notice of right to make informed election or... disaffirm and election of improved pension within the 90-day period described in paragraph (e)(4)(i) of...

  14. Underfunded Teacher Pension Plans: It's Worse than You Think. Civic Report No. 61

    ERIC Educational Resources Information Center

    Barro, Josh; Buck, Stuart

    2010-01-01

    To all the other fiscal travails facing this country's states and largest cities, now add their pension obligations, which are far greater than they may realize or are willing to admit. This paper focuses on the crisis in funding teachers' pensions, because education is often the largest program area in state budgets, making it an obvious target…

  15. Halting a Runaway Train: Reforming Teacher Pensions for the 21st Century

    ERIC Educational Resources Information Center

    Lafferty, Michael B.

    2011-01-01

    When it comes to public-sector pensions, writes lead author Michael B. Lafferty in this report, "A major public-policy (and public-finance) problem has been defined and measured, debated and deliberated, but not yet solved. Except where it has been." As recounted in "Halting a Runaway Train: Reforming Teacher Pensions for the 21st…

  16. Teachers' Pension Systems in Great Britain. Bulletin, 1913, No. 34. Whole Number 544

    ERIC Educational Resources Information Center

    Sies, Raymond W.

    1913-01-01

    There is in the United States an increasing interest in pensions for teachers. In several cities and States some form of pension system has been adopted. Public opinion on this subject is, however by no means unanimous. Many doubt the wisdom or justice extending to one class of public servants a consideration and help withheld from another class.…

  17. "But the Pension Fund Was Just "SITTING" There...": The Politics of Teacher Retirement Plans

    ERIC Educational Resources Information Center

    Hess, Frederick M.; Squire, Juliet P.

    2010-01-01

    The tension at the heart of pension politics is the incentive to satisfy today's claimants in the here and now at the expense of long-term concerns. Teacher pensions, in particular, pose two challenges. The first is that political incentives invite irresponsible fiscal stewardship, as public officials make outsized short-term commitments to…

  18. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  19. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... rates—Surviving children. (a) General. The provisions of this section apply to children of a deceased.... Children in custody of a surviving spouse who has basic eligibility to receive improved pension do not...

  20. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... rates—Surviving children. (a) General. The provisions of this section apply to children of a deceased.... Children in custody of a surviving spouse who has basic eligibility to receive improved pension do not...