Sample records for defined benefit pensions

  1. 20 CFR 1002.260 - What pension benefit plans are covered under USERRA?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. An Introduction to Teacher Retirement Benefits

    ERIC Educational Resources Information Center

    Hansen, Janet S.

    2010-01-01

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

  3. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... pension plans. 2520.101-4 Section 2520.101-4 Labor Regulations Relating to Labor (Continued) EMPLOYEE... pension plans. (a) In general. (1) Except as provided in paragraph (a)(2) of this section, pursuant to section 101(f) of the Act, the administrator of a defined benefit, multiemployer pension plan shall...

  5. 20 CFR 1002.264 - Is the employee allowed to repay a previous distribution from a pension benefits plan upon being...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 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…

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

    ERIC Educational Resources Information Center

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

    2014-01-01

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

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

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Godwin, Norman H.

    2008-01-01

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

  9. 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…

  10. 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

  11. Pension Plans at Risk: A Potential Hazard of Deficit Reduction and Tax Reform.

    ERIC Educational Resources Information Center

    Logue, Dennis E.

    The most widely used pension plans in the United States are defined-benefit plans under which employers pay workers a fixed pension, usually a percentage of their final salaries. Defined-contribution pension plans, under which employers and employees set aside funds that are invested for the employees, are growing in popularity and are…

  12. 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…

  13. Questions and answers on employee benefit issues.

    PubMed

    1994-06-01

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

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

    ERIC Educational Resources Information Center

    Miller, Raegen T.

    2011-01-01

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

  15. 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…

  16. 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.

  17. 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…

  18. Public Pension Reform and Teacher Turnover: Evidence from Washington State. CEDR Policy Brief. WP #2015-8

    ERIC Educational Resources Information Center

    Goldhaber, Dan; Grout, Cyrus; Holden, Kristian

    2015-01-01

    Traditional defined benefit (DB) pension systems in many states face large funding shortfalls. Movement toward defined contribution (DC) pension structures may reduce the likelihood of future shortfalls, but there is concern that such reforms may have the undesirable effect of increasing employee turnover. In studying patterns of employee turnover…

  19. 75 FR 70625 - Annual Funding Notice for Defined Benefit Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-18

    ...This document contains a proposed regulation that, on adoption, would implement the annual funding notice requirement in the Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Pension Protection Act of 2006 (PPA) and the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA). As amended, section 101(f) of ERISA generally requires the administrators of all defined benefit plans, not just multiemployer defined benefit plans, to furnish an annual funding notice to the Pension Benefit Guaranty Corporation (PBGC), participants, beneficiaries, and certain other persons. A funding notice must include, among other information, the plan's funding target attainment percentage or funded percentage, as applicable, over a period of time, as well as other information relevant to the plan's funded status. This document also contains proposed conforming amendments to other regulations under ERISA, such as the summary annual report regulation, which became necessary when the PPA amended section 101(f) of ERISA. The proposed regulation would affect plan administrators and participants and beneficiaries of defined benefit pension plans, as well as labor organizations representing participants and beneficiaries and contributing employers of multiemployer plans.

  20. 38 CFR 17.31 - Duty periods defined.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Duty periods defined. 17.31 Section 17.31 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Definitions and Active Duty § 17.31 Duty periods defined. Definitions of duty periods applicable to eligibility for medical benefits are as follows: (a)...

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

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael

    2010-01-01

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

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

    ERIC Educational Resources Information Center

    Costrell, Robert; Podgursky, Michael

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael

    2009-01-01

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

  4. 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…

  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. Characteristics of individuals with integrated pensions.

    PubMed

    Bender, K A

    1999-01-01

    Employer pensions that integrate benefits with Social Security have been the focus of relatively little research. Since changes in Social Security benefit levels and other program characteristics can affect the benefit levels and other features of integrated pension plans, it is important to know who is covered by these plans. This article examines the characteristics of workers covered by integrated pension plans, compared to those with nonintegrated plans and those with no pension coverage. Integrated pension plans are those that explicitly adjust their benefit structure to help compensate for the employer's contributions to the Social Security program. There are two basic integration methods used by defined benefit (DB) plans. The offset method causes a reduction in employer pension benefits by up to half of the Social Security retirement benefit; the excess rate method is characterized by an accrual rate that is lower for earnings below the Social Security taxable maximum than above it. Defined contribution (DC) pension plans can be integrated along the lines of the excess rate method. To date, research on integrated pensions has focused on plan characteristics, as reported to the Bureau of Labor Statistics (BLS) through its Employee Benefits Survey (EBS). This research has examined the prevalence of integration among full-time, private sector workers by industry, firm size, and broad occupational categories. However, because the EBS provides virtually no data on worker characteristics, analyses of the effects of pension integration on retirement benefits have used hypothetical workers, varying according to assumed levels of earnings and job tenure. This kind of analysis is not particularly helpful in examining the potential effects of changes in the Social Security program on workers' pension benefits. However, data on pension integration at the individual level are available, most recently from the Health and Retirement Study (HRS), a nationally representative survey of individuals aged 51-61 in 1992. This dataset provides the basis for the analysis presented here. The following are some of the major findings from this analysis. The incidence of pension integration in the HRS sample is 32 percent of all workers with a pension (14 percent of all workers). The HRS can also identify integrated DC plans, a statistic that is not available from BLS data. The rate of integration for workers with only DC plans is 8 percent. After controlling for other variables, several socio-demographic characteristics are significantly related to the incidence of integration. The probability of having an integrated pension is 4.6 percentage points less for men compared to women. Non-Hispanic blacks are 6.4 percentage points less likely than non-Hispanic whites to have integrated pensions. Union members are 14 percentage points less likely to have integrated pensions, while workers with less than a graduate level education are at least 15 percentage points more likely to have a pension that is integrated. Some earnings and pension characteristics are also significantly correlated with pension integration. Earnings are positively related, with the probability of having an integrated pension increasing by 2 percentage points for an increase of $1,000 in annual pay. An even larger effect comes from earning at or above the Social Security taxable maximum. Workers at or above this income level are 10 percentage points more likely to have an integrated plan, but for those with more than one plan the probability of pension integration goes up by 13 percentage points.

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

    ERIC Educational Resources Information Center

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

    2015-01-01

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

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

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael J.

    2007-01-01

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

  10. Automatics adjusment on private pension fund for Asian Mathematics Conferences

    NASA Astrophysics Data System (ADS)

    Purwadi, J.

    2017-10-01

    This paper discussed about how the automatic adjustment mechanism in the pension fund with defined benefits in case conditions beyond assumptions - assumptions that have been determined. Automatic adjustment referred to in this experiment is intended to anticipate changes in economic and demographic conditions. The method discuss in this paper are indexing life expectancy. In this paper discussed about how the methods on private pension fund and how’s the impact of the change of life expectancy on benefit.

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

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  12. 29 CFR 4219.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... benefits means the amount by which the present value of a plan's vested nonforfeitable benefits (as defined... Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION WITHDRAWAL LIABILITY FOR MULTIEMPLOYER... as of which substantially all employers have withdrawn.Nonforfeitable benefit means a benefit...

  13. Teacher Pension Choice: Surveying the Landscape in Washington State. Working Paper 81

    ERIC Educational Resources Information Center

    Goldhaber, Dan; Grout, Cyrus; Pennucci, Annie; Bignell, Wesley

    2012-01-01

    In this descriptive paper we detail the structure of two Washington State teacher retirement plans: a traditional defined benefit plan and a hybrid defined benefit-defined contribution plan. We provide preliminary evidence on how retirement plan structures may relate to the choices that teachers make. Our analysis of the financial incentives…

  14. 38 CFR 23.525 - Fringe benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  15. 38 CFR 23.525 - Fringe benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  16. 38 CFR 23.525 - Fringe benefits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  17. 38 CFR 23.525 - Fringe benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  18. 38 CFR 23.525 - Fringe benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  19. The shift from defined benefit pensions to 401(k) plans and the pension assets of the baby boom cohort

    PubMed Central

    Poterba, James; Venti, Steven; Wise, David A.

    2007-01-01

    The rise of 401(k) plans and the decline of defined benefit plans will have an important effect on the wealth of future retirees. Changing demographic structure also will affect the aggregate stock of retirement wealth. We project the stock of assets held in retirement plans and the average retirement saving of retirees through 2040. Our projections show large increases in wealth at retirement, especially if the returns on corporate equities are comparable with historical returns. Retirement wealth will grow, however, even if equity returns fall substantially below their historical level. PMID:17686989

  20. 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.

  1. 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…

  2. Labor Market Effects of Pensions and Implications for Teachers

    ERIC Educational Resources Information Center

    Friedberg, Leora; Turner, Sarah

    2010-01-01

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

  3. 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.

  4. 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…

  5. 76 FR 67105 - Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-31

    ... Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection... rules for determining benefits upon the termination of a statutory hybrid plan, such as a cash balance... cash balance plan presents unique issues for PBGC.\\2\\ In contrast to a traditional defined benefit plan...

  6. 29 CFR 2530.201-2 - Plans covered by part 2530.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... employee welfare benefit plan as defined in section 3(1) of the Act and § 2510.3-1; (b) A plan which is... Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR MINIMUM STANDARDS FOR EMPLOYEE PENSION BENEFIT PLANS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY...

  7. Next generation of individual account pension reforms in Latin America.

    PubMed

    Kritzer, Barbara E; Kay, Stephen J; Sinha, Tapen

    2011-01-01

    Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent "reform of the reform" of these pension systems, with a focus on the recent overhaul of the Chilean system and major reforms in Mexico, Peru, and Colombia. The authors analyze key elements of pension reform in the region relating to individual accounts: system coverage, fees, competition, investment, the impact of gender on benefits, financial education, voluntary savings, and payouts.

  8. 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

    ...The Department of Labor is extending until August 7, 2013, the comment period for an advance notice of proposed rulemaking focusing on lifetime income illustrations given to participants in defined contribution pension plans, such as 401(k) and 403(b) plans. The ANPRM serves as a request for comments on specific language and concepts in advance of a proposed regulation.

  9. Report on Sandia Corporation defined benefit pension plans, Albuquerque, New Mexico

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

    Not Available

    1986-12-12

    This report concerns payments by the Sandia Corporation to employee pension plans. The audit disclosed that in 1984 the Department incurred unnecessary costs of $19.2 million because Sandia made payments into its two pension plans even though information contained in Sandia'a actuarial consultants' reports showed that the funds were overfunded by $77.7 million at the beginning of the year. During the preceding three years, similar payments were made which added to plan overfunding. Sandia had based pension plan payments on very conservative actuarial assumptions. Albuquerque did not agree with the findings and recommendations. A summary of management's comments and themore » response are included in the report.« less

  10. 78 FR 8953 - Designation of Officers of the Pension Benefit Guaranty Corporation To Act as Director of the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-06

    ... Officers of the Pension Benefit Guaranty Corporation To Act as Director of the Pension Benefit Guaranty Corporation Memorandum for the Director of the Pension Benefit Guaranty Corporation By the authority vested in... limitations set forth in the Act, the following officials of the Pension Benefit Guaranty Corporation, in the...

  11. 77 FR 76090 - Pendency of Request for Approval of Special Withdrawal Liability Rules; the I.A.M. National...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-26

    ... PENSION BENEFIT GUARANTY CORPORATION Pendency of Request for Approval of Special Withdrawal Liability Rules; the I.A.M. National Pension Fund National Pension Plan AGENCY: Pension Benefit Guaranty... Pension Benefit Guaranty Corporation (``PBGC'') has received a request from The I.A.M. National Pension...

  12. Annuity choices and income drawdown: evidence from the decumulation phase of defined contribution pensions in England.

    PubMed

    Banks, James; Crawford, Rowena; Tetlow, Gemma

    2015-10-01

    We provide new empirical evidence on the importance of defined contribution pension wealth in England, and the nature of annuitization decisions taken by older adults who retire with such sources of wealth. Other things equal, financial literacy, and numeracy in particular, are important factors governing individuals' choices over whether to shop around for an annuity as opposed to taking the 'path of least resistance' option and purchasing from their original pension fund provider. This has important policy and welfare implications given that buying an annuity on the open market has significant financial benefits for most people. In the context of the increasing reliance on private provision for retirement, the importance of individuals having the financial literacy to successfully navigate complex financial decisions late in life should not be underestimated.

  13. 78 FR 8985 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-07

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule; correction. SUMMARY: The Pension Benefit Guaranty Corporation published in the...

  14. Pension-Spiking, Free-Riding, and the Effects of Pension Reform on Teachers’ Earnings*

    PubMed Central

    Fitzpatrick, Maria D.

    2017-01-01

    In many states, local school districts are responsible for setting the earnings that determines the size of pensions, but are not required to make contributions to cover the resulting state pension fund liabilities. In this paper, I document evidence that this intergovernmental incentive inherent in public sector defined benefit pension systems distorts the amount and timing of income for public school teachers. I use the introduction of a policy that required experience-rating on earnings increases above a certain limit in a differences-in-differences framework to identify whether districts are willing to pay the full costs of their earnings promises. Because of the design of the policy, overall earnings of teachers near retirement did not change. Instead, districts that previously provided one-time pay increases shifted to smaller increments spread out over several years. In addition, some districts that did not practice pension-spiking prior to the reform appear to begin providing payments up to the new, lower limit, perhaps due to increased salience of the fiscal incentive. Therefore, the policy was ineffective at decreasing pension costs. PMID:28983134

  15. Pension-Spiking, Free-Riding, and the Effects of Pension Reform on Teachers' Earnings.

    PubMed

    Fitzpatrick, Maria D

    2017-04-01

    In many states, local school districts are responsible for setting the earnings that determines the size of pensions, but are not required to make contributions to cover the resulting state pension fund liabilities. In this paper, I document evidence that this intergovernmental incentive inherent in public sector defined benefit pension systems distorts the amount and timing of income for public school teachers. I use the introduction of a policy that required experience-rating on earnings increases above a certain limit in a differences-in-differences framework to identify whether districts are willing to pay the full costs of their earnings promises. Because of the design of the policy, overall earnings of teachers near retirement did not change. Instead, districts that previously provided one-time pay increases shifted to smaller increments spread out over several years. In addition, some districts that did not practice pension-spiking prior to the reform appear to begin providing payments up to the new, lower limit, perhaps due to increased salience of the fiscal incentive. Therefore, the policy was ineffective at decreasing pension costs.

  16. 75 FR 41091 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension Benefit Guaranty Corporation's regulation on Benefits...

  17. 76 FR 50413 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  18. 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

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  19. 76 FR 8649 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on...

  20. 77 FR 22215 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-13

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  1. 75 FR 2437 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension Benefit Guaranty Corporation's regulation on Benefits...

  2. 75 FR 6857 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-12

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension Benefit Guaranty Corporation's regulation on Benefits...

  3. 76 FR 27889 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-13

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  4. 76 FR 63836 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-14

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  5. 78 FR 11093 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  6. 75 FR 49407 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-13

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension Benefit Guaranty Corporation's regulation on Benefits...

  7. 76 FR 21252 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on...

  8. 77 FR 41270 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-13

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  9. 76 FR 2578 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on...

  10. 78 FR 62426 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-22

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  11. 77 FR 28477 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  12. 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

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  13. 78 FR 2881 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  14. 76 FR 70639 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  15. 75 FR 69588 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on...

  16. 77 FR 68685 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-16

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  18. 78 FR 28490 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  19. 77 FR 2015 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-13

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  20. 77 FR 8730 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  1. 78 FR 22192 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  2. 77 FR 62433 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

  3. 75 FR 63380 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on...

  4. 48 CFR 52.215-18 - Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  5. 47 CFR 1.788 - Reports regarding pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  6. 17 CFR 256.926 - Employee pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Employee pensions and benefits... UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.926 Employee pensions and benefits. This account... employee benefit programs such as medical and surgical benefits, disability benefits, life insurance...

  7. 76 FR 22423 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Suspension...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-21

    ... for OMB Review; Comment Request; Suspension of Pension Benefits ACTION: Notice. SUMMARY: The... information collection request (ICR) titled, ``Suspension of Pension Benefits,'' to the Office of Management... regulations govern the circumstances under which pension plans may suspend pension benefit payments to...

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

    NASA Astrophysics Data System (ADS)

    Yusof, Shaira; Ibrahim, Rose Irnawaty

    2014-06-01

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

  9. 78 FR 56603 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-13

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulations on Benefits Payable in Terminated...

  10. 76 FR 34847 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single... Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulations on Benefits Payable in Terminated...

  11. 3 CFR - Designation of Officers of the Pension Benefit Guaranty Corporation To Act as Director of the...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  12. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 75 FR 33688 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension...

  14. 75 FR 12121 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension...

  15. 20 CFR 1002.259 - How does USERRA protect an employee's pension benefits?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 4 2014-04-01 2014-04-01 false How does USERRA protect an employee's pension benefits? 1002.259 Section 1002.259 Employees' Benefits OFFICE OF THE ASSISTANT SECRETARY FOR VETERANS... USERRA protect an employee's pension benefits? On reemployment, the employee is treated as not having a...

  16. 20 CFR 1002.259 - How does USERRA protect an employee's pension benefits?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 4 2012-04-01 2012-04-01 false How does USERRA protect an employee's pension benefits? 1002.259 Section 1002.259 Employees' Benefits OFFICE OF THE ASSISTANT SECRETARY FOR VETERANS... USERRA protect an employee's pension benefits? On reemployment, the employee is treated as not having a...

  17. 20 CFR 1002.259 - How does USERRA protect an employee's pension benefits?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false How does USERRA protect an employee's pension benefits? 1002.259 Section 1002.259 Employees' Benefits OFFICE OF THE ASSISTANT SECRETARY FOR VETERANS... USERRA protect an employee's pension benefits? On reemployment, the employee is treated as not having a...

  18. A population based validation study of self-reported pensions and benefits: the Nord-Trøndelag health study (HUNT)

    PubMed Central

    2013-01-01

    Background Measures of disability pensions, sickness certification and long-term health related benefits are often self-reported in epidemiological studies. Few studies have examined these measures, and the validity is yet to be established. We aimed to estimate the validity of self-reported disability pension, rehabilitation benefit and retirement pension and to explore the benefit status and basic characteristics of those not responding to these items. A large health survey (HUNT2) containing self-reported questionnaire data on sickness benefits and pensions was linked to a national registry of pensions and benefits, used as “gold standard” for the analysis. We investigated two main sources of bias in self-reported data; misclassification - due to participants answering questions incorrectly, and systematic missing/selection bias - when participants do not respond to the questions. Sensitivity, specificity, positive (PPV) and negative (NPV) predicative value, agreement and Cohen’s Kappa were calculated for each benefit. Co-variables were compared between non-responders and responders. Results In the study-population of 40,633, 9.2% reported receiving disability pension, 1.4% rehabilitation benefits and 6.1% retirement pension. According to the registry, the corresponding numbers were 9.0%, 1.7% and 5.4%. Excluding non-responders, specificity, NPV and agreement were above 98% for all benefits. Sensitivity and PPV were lower. When including non-responders as non-receivers, specificity got higher, sensitivity dropped while the other measures changed less. Between 17.7% and 24.1% did not answer the questions on benefits. Non-responders were older and more likely to be female. They reported more anxiety, more depression, a higher number of somatic diagnoses, less physical activity and lower consumption of alcohol (p < 0.001 for all variables). For disability pension and retirement pension, non-responders were less likely to receive benefits than responders (p < 0.001). For each benefit 2.1% or less of non-responders were receivers. False positive responses were more prevalent than false negative responses. Conclusions The validity of self-reported data on disability pension, rehabilitation benefits and retirement pension is high – it seems that participants’ responses can be trusted. Compared to responders, non-responders are less likely to be receivers. If necessary, power and validity can be kept high by imputing non-responders as non-receivers. PMID:23343185

  19. A population based validation study of self-reported pensions and benefits: the Nord-Trøndelag health study (HUNT).

    PubMed

    Myrtveit, Solbjørg Makalani; Ariansen, Anja M S; Wilhelmsen, Ingvard; Krokstad, Steinar; Mykletun, Arnstein

    2013-01-23

    Measures of disability pensions, sickness certification and long-term health related benefits are often self-reported in epidemiological studies. Few studies have examined these measures, and the validity is yet to be established.We aimed to estimate the validity of self-reported disability pension, rehabilitation benefit and retirement pension and to explore the benefit status and basic characteristics of those not responding to these items.A large health survey (HUNT2) containing self-reported questionnaire data on sickness benefits and pensions was linked to a national registry of pensions and benefits, used as "gold standard" for the analysis. We investigated two main sources of bias in self-reported data; misclassification - due to participants answering questions incorrectly, and systematic missing/selection bias - when participants do not respond to the questions.Sensitivity, specificity, positive (PPV) and negative (NPV) predicative value, agreement and Cohen's Kappa were calculated for each benefit. Co-variables were compared between non-responders and responders. In the study-population of 40,633, 9.2% reported receiving disability pension, 1.4% rehabilitation benefits and 6.1% retirement pension. According to the registry, the corresponding numbers were 9.0%, 1.7% and 5.4%. Excluding non-responders, specificity, NPV and agreement were above 98% for all benefits. Sensitivity and PPV were lower. When including non-responders as non-receivers, specificity got higher, sensitivity dropped while the other measures changed less.Between 17.7% and 24.1% did not answer the questions on benefits. Non-responders were older and more likely to be female. They reported more anxiety, more depression, a higher number of somatic diagnoses, less physical activity and lower consumption of alcohol (p < 0.001 for all variables). For disability pension and retirement pension, non-responders were less likely to receive benefits than responders (p < 0.001). For each benefit 2.1% or less of non-responders were receivers. False positive responses were more prevalent than false negative responses. The validity of self-reported data on disability pension, rehabilitation benefits and retirement pension is high - it seems that participants' responses can be trusted. Compared to responders, non-responders are less likely to be receivers. If necessary, power and validity can be kept high by imputing non-responders as non-receivers.

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

    PubMed Central

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

    2010-01-01

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

  1. 76 FR 79714 - Premium Changes Based On Recharacterization of Contributions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-22

    ... PENSION BENEFIT GUARANTY CORPORATION Premium Changes Based On Recharacterization of Contributions AGENCY: Pension Benefit Guaranty Corporation. ACTION: Policy statement. SUMMARY: This policy statement..., Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington DC...

  2. 75 FR 82095 - Purchase of Irrevocable Commitments Before Standard Termination

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-29

    ... PENSION BENEFIT GUARANTY CORPORATION Purchase of Irrevocable Commitments Before Standard Termination AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice. SUMMARY: PBGC is not taking further... (at 74 FR 61074), the Pension Benefit Guaranty Corporation (PBGC) published a request for public...

  3. 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…

  4. 77 FR 74515 - Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Charter Renewal

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-14

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration Advisory Council on Employee Welfare... charter for the Advisory Council on Employee Welfare and Pension Benefit Plans is renewed. The Advisory Council on Employee Welfare and Pension Benefit Plans shall advise the Secretary of Labor on technical...

  5. 75 FR 80072 - Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Charter Renewal

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-21

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration Advisory Council on Employee Welfare... charter for the Advisory Council on Employee Welfare and Pension Benefit Plans is renewed. The Advisory Council on Employee Welfare and Pension Benefit Plans shall advise the Secretary of Labor on technical...

  6. 76 FR 34590 - Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-14

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4001, 4022, and 4044 RIN 1212-AA98 Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006 AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final...

  7. 22 CFR 19.9 - Pension benefits for former spouses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 7 CFR 1767.31 - Administrative and general expenses.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... shall include the compensation (salaries, bonuses, employee pensions and benefits, social security and... pensions and benefits, social security and other payroll taxes, injuries and damages, and the related... pensions and benefits, social security and other payroll taxes, and the related supplies and expenses of...

  9. 7 CFR 1767.31 - Administrative and general expenses.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... shall include the compensation (salaries, bonuses, employee pensions and benefits, social security and... pensions and benefits, social security and other payroll taxes, injuries and damages, and the related... pensions and benefits, social security and other payroll taxes, and the related supplies and expenses of...

  10. 78 FR 19542 - Proposed Submission of Information Collection for OMB Review; Comment Request; Reconsideration of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-01

    ... PENSION BENEFIT GUARANTY CORPORATION Proposed Submission of Information Collection for OMB Review; Comment Request; Reconsideration of Initial Determinations AGENCY: Pension Benefit Guaranty Corporation... Pension Benefit Guaranty Corporation (``PBGC'') intends to request the Office of Management and Budget...

  11. 75 FR 39058 - Submission of Information Collection for OMB Review; Comment Request; Reconsideration of Initial...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-07

    ... PENSION BENEFIT GUARANTY CORPORATION Submission of Information Collection for OMB Review; Comment Request; Reconsideration of Initial Determinations AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for extension of OMB approval. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC...

  12. 75 FR 7295 - Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-18

    ... PENSION BENEFIT GUARANTY CORPORATION Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for extension of OMB approval. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is requesting...

  13. 78 FR 13712 - Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-28

    ... PENSION BENEFIT GUARANTY CORPORATION Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for extension of OMB approval. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is requesting...

  14. 76 FR 5220 - Submission of Information Collection for OMB Review; Comment Request; Multiemployer Plan Regulations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-28

    ... PENSION BENEFIT GUARANTY CORPORATION Submission of Information Collection for OMB Review; Comment Request; Multiemployer Plan Regulations AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for extension of OMB approval. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is...

  15. 76 FR 18134 - Reducing Regulatory Burden; Review Under E.O. 13563

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-01

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Chapter XL Reducing Regulatory Burden; Review Under E.O. 13563 AGENCY: Pension Benefit Guaranty Corporation. ACTION: Request for comments. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is reviewing its regulations in response to the President's...

  16. 7 CFR 1767.31 - Administrative and general expenses.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... shall include the compensation (salaries, bonuses, employee pensions and benefits, social security and... pensions and benefits, social security and other payroll taxes, injuries and damages, and the related... pensions and benefits, social security and other payroll taxes, and the related supplies and expenses of...

  17. 20 CFR 1002.261 - Who is responsible for funding any plan obligation to provide the employee with pension benefits?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Who is responsible for funding any plan... and Benefits Pension Plan Benefits § 1002.261 Who is responsible for funding any plan obligation to... rules discussed below, the employer is liable to the pension benefit plan to fund any obligation of the...

  18. 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

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 168th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Pursuant to the.... 1142, the 168th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans...

  19. 77 FR 59420 - 164th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-27

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 164th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 164th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans (also known as...

  20. 76 FR 55706 - 158th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-08

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 158th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Pursuant to the.... 1142, the 158th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans...

  1. 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

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 159th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 159th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans (also known as...

  2. 77 FR 11159 - 160th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-24

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 160th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 160th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans (also known as...

  3. 78 FR 62708 - 169th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-22

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 169th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 169th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans (also known as...

  4. 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

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 151st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 151st open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans will be held on...

  5. 77 FR 52061 - 163rd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-28

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 163rd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Pursuant to the.... 1142, the 163rd open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans...

  6. 77 FR 66186 - 164th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-02

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 164th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 164th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans (also known as...

  7. 76 FR 6498 - 155th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-04

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 155th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Pursuant to the.... 1142, the 155th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans...

  8. Why do boomers plan to work longer?

    PubMed

    Mermin, Gordon B T; Johnson, Richard W; Murphy, Dan P

    2007-09-01

    . Recent changes in retirement trends and patterns have raised questions about the likely retirement behavior of baby boomers, the large cohort born between 1946 and 1964. This study examined recent changes in retirement expectations and the factors that drove them. Using data from the Health and Retirement Study, the analysis compared self-reported probabilities of working full time past ages 62 and 65 among workers aged 51 to 56 in 1992 and 2004. The study modeled retirement expectations for both generations and used the estimated regression coefficients to identify the forces that accounted for generational differences. . Between 1992 and 2004, the mean self-reported probability of working full time past age 65 among workers aged 51 to 56 increased from 27% to 33%. Lower rates of retiree health insurance offers from employers, higher levels of educational attainment, and lower rates of defined benefit pension coverage accounted for most of the growth. Given the continued erosion in employer-sponsored retiree health benefits and defined benefit pension plans, boomers will likely remain at work longer than members of the previous generation. Lengthier careers will likely promote economic growth, increase government revenue, and improve individual financial security at older ages.

  9. 77 FR 56710 - Proposed Information Collection (Veteran's Application for Compensation and/or Pension) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

    ... (Veteran's Application for Compensation and/or Pension) Activity: Comment Request AGENCY: Veterans Benefits.../or pension benefit sought. DATES: Written comments and recommendations on the proposed collection of... information technology. Titles: a. Veteran's Application for Compensation and/or Pension, VA Form 21-526. b...

  10. 77 FR 59682 - Submission of Information Collection for OMB Review; Comment Request; Locating and Paying...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ... PENSION BENEFIT GUARANTY CORPORATION Submission of Information Collection for OMB Review; Comment Request; Locating and Paying Participants AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for OMB approval of revised collection of information. SUMMARY: The Pension Benefit Guaranty...

  11. 76 FR 65755 - Proposed Submission of Information Collection for OMB Review; Comment Request; Survey of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-24

    ... PENSION BENEFIT GUARANTY CORPORATION Proposed Submission of Information Collection for OMB Review; Comment Request; Survey of Nonparticipating Single Premium Group Annuity Rates AGENCY: Pension Benefit... Collection. SUMMARY: The Pension Benefit Guaranty Corporation (``PBGC'') intends to request that the Office...

  12. 75 FR 70955 - Proposed Submission of Information Collection for OMB Review; Comment Request; Liability for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-19

    ... PENSION BENEFIT GUARANTY CORPORATION Proposed Submission of Information Collection for OMB Review; Comment Request; Liability for Termination of Single-Employer Plans AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of intention to request extension of OMB approval. SUMMARY: The Pension Benefit...

  13. 78 FR 26090 - Proposed Submission of Information Collection for OMB Review; Comment Request; Data to Study...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-03

    ... PENSION BENEFIT GUARANTY CORPORATION Proposed Submission of Information Collection for OMB Review; Comment Request; Data to Study Multiemployer Plan Guaranty Program AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of intention to request OMB approval. SUMMARY: The Pension Benefit Guaranty...

  14. 76 FR 4741 - Submission of Information Collection for OMB Review; Comment Request; Liability for Termination...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-26

    ... PENSION BENEFIT GUARANTY CORPORATION Submission of Information Collection for OMB Review; Comment Request; Liability for Termination of Single-Employer Plans AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for extension of OMB approval. SUMMARY: The Pension Benefit Guaranty...

  15. 77 FR 33497 - Proposed Submission of Information Collection for OMB Review; Comment Request; Qualified Domestic...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-06

    ... PENSION BENEFIT GUARANTY CORPORATION Proposed Submission of Information Collection for OMB Review; Comment Request; Qualified Domestic Relations Orders Submitted to PBGC AGENCY: Pension Benefit Guaranty...: The Pension Benefit Guaranty Corporation (``PBGC'') intends to request that the Office of Management...

  16. 77 FR 55879 - Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-11

    ... PENSION BENEFIT GUARANTY CORPORATION Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for OMB approval of revised collection of information. SUMMARY: The Pension Benefit Guaranty Corporation...

  17. 77 FR 4839 - Proposed Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-31

    ... PENSION BENEFIT GUARANTY CORPORATION Proposed Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of intention to request OMB approval of revised collection of information. SUMMARY: The Pension Benefit...

  18. 78 FR 76332 - Proposed Submission of Information Collection for OMB Review; Comment Request; Liability for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-17

    ... PENSION BENEFIT GUARANTY CORPORATION Proposed Submission of Information Collection for OMB Review; Comment Request; Liability for Termination of Single-Employer Plans AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of intention to request extension of OMB approval. SUMMARY: The Pension Benefit...

  19. 48 CFR 9903.301 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... contract (including options). Deferred compensation. See 9904.415-30. Defined-benefit pension plan. See.... See 9904.403-30. Original complement of low cost equipment. See 9904.404-30. Pay-as-you-go cost method... and maintenance. See 9904.404-30. Reporting costs. See 9904.401-30. Residual value. See 9904.409-30...

  20. 48 CFR 9903.301 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... contract (including options). Deferred compensation. See 9904.415-30. Defined-benefit pension plan. See.... See 9904.403-30. Original complement of low cost equipment. See 9904.404-30. Pay-as-you-go cost method... and maintenance. See 9904.404-30. Reporting costs. See 9904.401-30. Residual value. See 9904.409-30...

  1. 48 CFR 9903.301 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... contract (including options). Deferred compensation. See 9904.415-30. Defined-benefit pension plan. See.... See 9904.403-30. Original complement of low cost equipment. See 9904.404-30. Pay-as-you-go cost method... and maintenance. See 9904.404-30. Reporting costs. See 9904.401-30. Residual value. See 9904.409-30...

  2. Setting the Record Straight: Retirement Security for Educators

    ERIC Educational Resources Information Center

    Corcoran, Bruce

    2012-01-01

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

  3. Did the Great Recession influence retirement plans?

    PubMed

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

    2015-04-01

    The recent recession constitutes one of the macro forces that may have influenced workers' retirement plans. We evaluate a multilevel model that addresses the influence of macro-, meso-, and micro-level factors on retirement plans, changes in these plans, and expected retirement age. Using data from Waves 8 and 9 of the Health and Retirement Study (N=2,618), we find that individuals with defined benefit plans are more prone to change toward plans to stop work before the stock market declined, whereas the opposite trend holds for those without pensions. Debts, ability to reduce work hours, and firm unionization also influenced retirement plans. Findings suggest retirement planning education may be particularly important for workers without defined pensions, especially in times of economic volatility. © The Author(s) 2014.

  4. Who Benefits from Pension Enhancements?

    ERIC Educational Resources Information Center

    Koedel, Cory; Ni, Shawn; Podgursky, Michael

    2014-01-01

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

  5. 76 FR 14109 - Approval of Exemption From the Bond/Escrow Requirement Relating to the Sale of Assets by an...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ... PENSION BENEFIT GUARANTY CORPORATION Approval of Exemption From the Bond/Escrow Requirement... Express, LLC, and Texas Rangers Baseball Partners AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of approval. SUMMARY: The Pension Benefit Guaranty Corporation has granted a request from Rangers...

  6. 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…

  7. 75 FR 64947 - 154th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting; Notice #0;#0;Federal Register... Employee Benefits Security Administration 154th Meeting of the Advisory Council on Employee Welfare and... Advisory Council on Employee Welfare and Pension Benefit Plans will be held on November 3-4, 2010. The...

  8. Are pension types associated with happiness in Japanese older people?: JAGES cross-sectional study.

    PubMed

    Sasaki, Ichiro; Kondo, Katsunori; Kondo, Naoki; Aida, Jun; Ichikawa, Hiroshi; Kusumi, Takashi; Sueishi, Naoya; Imanaka, Yuichi

    2018-01-01

    Although many previous studies have examined the determinants of happiness in older adults, few have investigated the association between pension types and happiness. When compared to other conventional socioeconomic indicators, pension types may be more indicative of long-term socioeconomic status as they can reflect a person's job history over their life course. This study examined the association between pension types and happiness in Japanese older people. Cross-sectional survey data from the Japan Gerontological Evaluation Study were used to analyze the association between pension types and happiness. The study population comprised 120152 participants from 2013. We calculated the prevalence ratios of happiness for the different pension types using Poisson regression models that controlled for age, sex, marital status, equivalent income, wealth, education level, working status, occupation, depression, and social support. After controlling for socioeconomic indicators, the prevalence ratios (95% confidence intervals) of happiness for no pension benefits, low pension benefits, and moderate pension benefits relative to high pension benefits were 0.77 (0.73-0.81), 0.95 (0.94-0.97), and 0.98 (0.97-0.99), respectively. However, the inclusion of depression as a covariate weakened the association between pension types and happiness. While pension types were associated with happiness after adjusting for other proxy measures of socioeconomic status, the association diminished following adjustment for depression. Pension types may provide rich information on socioeconomic status and depression throughout the course of life. In addition to conventional socioeconomic indicators, pension types should also be considered when assessing the determinants of happiness in older adults.

  9. 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

    ...'s Application for Compensation and/or Pension): Activity Under OMB Review AGENCY: Veterans Benefits... Application for Compensation and/or Pension, VA Form 21-526. b. Veteran's Supplemental Claim Application, VA.../or pension benefits. b. Veterans who previously filed a claim using VA Form 21-526, and who wish to...

  10. 78 FR 49682 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. [[Page 49683

  11. 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

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. [[Page 74354

  12. 20 CFR 404.304 - What are the general rules on benefit amounts?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... to keep total benefits payable to the insured's family within these limits. (e) Government pension... receive a Government pension for work that was not covered under social security, your monthly benefits... Government pension. For more information about this, see § 404.408a which covers reductions for Government...

  13. Systemwide Report on Value of Supplemental Pension Obligations and Cost of Post-Employment Benefits Other Than Pensions.

    ERIC Educational Resources Information Center

    Oklahoma State Regents for Higher Education, Oklahoma City.

    This report provides financial data on the value of obligations of any supplemental pension plans and the annual cost of any post-employment benefits for employees of state universities, colleges, and community colleges in Oklahoma. Attachment 1 summarizes information on supplemental pension plans that have been reported by state system…

  14. 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.

  15. 48 CFR 1652.000 - Applicable clauses.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Data. 52.215-27Termination of Defined Benefit Pension Plans. 52.215-30Facilities Capital Cost of Money. 52.215-31Waiver of Facilities Capital Cost of Money. 52.215-39Reversion or Adjustment of Plans for...-6Drug-Free Workplace. 52.227-1Authorization and Consent. 52.227-2Notice and Assistance Regarding Patent...

  16. 48 CFR 1652.000 - Applicable clauses.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Data. 52.215-27Termination of Defined Benefit Pension Plans. 52.215-30Facilities Capital Cost of Money. 52.215-31Waiver of Facilities Capital Cost of Money. 52.215-39Reversion or Adjustment of Plans for...-6Drug-Free Workplace. 52.227-1Authorization and Consent. 52.227-2Notice and Assistance Regarding Patent...

  17. 48 CFR 1652.000 - Applicable clauses.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Data. 52.215-27Termination of Defined Benefit Pension Plans. 52.215-30Facilities Capital Cost of Money. 52.215-31Waiver of Facilities Capital Cost of Money. 52.215-39Reversion or Adjustment of Plans for...-6Drug-Free Workplace. 52.227-1Authorization and Consent. 52.227-2Notice and Assistance Regarding Patent...

  18. 48 CFR 1652.000 - Applicable clauses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Data. 52.215-27Termination of Defined Benefit Pension Plans. 52.215-30Facilities Capital Cost of Money. 52.215-31Waiver of Facilities Capital Cost of Money. 52.215-39Reversion or Adjustment of Plans for...-6Drug-Free Workplace. 52.227-1Authorization and Consent. 52.227-2Notice and Assistance Regarding Patent...

  19. 48 CFR 1652.000 - Applicable clauses.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Data. 52.215-27Termination of Defined Benefit Pension Plans. 52.215-30Facilities Capital Cost of Money. 52.215-31Waiver of Facilities Capital Cost of Money. 52.215-39Reversion or Adjustment of Plans for...-6Drug-Free Workplace. 52.227-1Authorization and Consent. 52.227-2Notice and Assistance Regarding Patent...

  20. 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…

  1. 75 FR 19542 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. [[Page 19543

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

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

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

  3. 76 FR 13304 - Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-11

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 RIN 1212-AB18 Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Proposed rule. SUMMARY: This is a proposed rule to amend PBGC's regulation on Benefits Payable in...

  4. 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

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0747] Fully Developed Claim (Fully Developed Claims--Applications for Compensation, Pension, DIC, Death Pension, and/or Accrued Benefits); Correction AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice; correction...

  5. 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…

  6. 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;…

  7. Has the participation of older employees in the workforce increased? Study of the total Swedish population regarding exit from working life

    PubMed Central

    Nilsson, Kerstin; Östergren, Per-Olof; Kadefors, Roland; Albin, Maria

    2016-01-01

    Aims: This study investigated: (i) the workforce participation in Sweden among older employees before and after changes in eligibility for sickness absence and unemployment compensation by a social insurance reform; and (ii) absence and early exit mechanisms from the workforce for different professions by looking at sickness benefits, disability pension and unemployment, early statutory pension, employment pension and unregistered economic supply. Methods: A register-based follow-up study of the total Swedish workforce population of 55–64-year-olds, measured in 2004 and 2011. Results: The total proportion of individuals aged 55–64 in the workforce increased between 2004 and 2011, but the increase was mostly in professions with lower educational requirements, a lower salary and dominated by women. Both in 2004 and in 2011, men in professions with higher educational requirements more often exit working life with an early statutory pension and employment pension. In contrast, professions with lower educational requirements more often absence working life with sickness benefits, disability pension and unemployment compensation than other professions in both 2004 and 2011. Conclusions: The change in regulations seems to have contributed to an overall shrinking proportion of individuals within the sickness benefit and disability pension schemes. At the same time the proportion of individuals taking an early pension has increased. The results indicated a tendency of passing on the costs of labour-market exit within different economic compensation arrangements, as well as to the individuals themselves; for example, less sickness benefit, disability pension, but more statutory pension and employment pension earlier. PMID:26988576

  8. Has the participation of older employees in the workforce increased? Study of the total Swedish population regarding exit from working life.

    PubMed

    Nilsson, Kerstin; Östergren, Per-Olof; Kadefors, Roland; Albin, Maria

    2016-07-01

    This study investigated: (i) the workforce participation in Sweden among older employees before and after changes in eligibility for sickness absence and unemployment compensation by a social insurance reform; and (ii) absence and early exit mechanisms from the workforce for different professions by looking at sickness benefits, disability pension and unemployment, early statutory pension, employment pension and unregistered economic supply. A register-based follow-up study of the total Swedish workforce population of 55-64-year-olds, measured in 2004 and 2011. The total proportion of individuals aged 55-64 in the workforce increased between 2004 and 2011, but the increase was mostly in professions with lower educational requirements, a lower salary and dominated by women. Both in 2004 and in 2011, men in professions with higher educational requirements more often exit working life with an early statutory pension and employment pension. In contrast, professions with lower educational requirements more often absence working life with sickness benefits, disability pension and unemployment compensation than other professions in both 2004 and 2011. CONCLUSIONS THE CHANGE IN REGULATIONS SEEMS TO HAVE CONTRIBUTED TO AN OVERALL SHRINKING PROPORTION OF INDIVIDUALS WITHIN THE SICKNESS BENEFIT AND DISABILITY PENSION SCHEMES AT THE SAME TIME THE PROPORTION OF INDIVIDUALS TAKING AN EARLY PENSION HAS INCREASED THE RESULTS INDICATED A TENDENCY OF PASSING ON THE COSTS OF LABOUR-MARKET EXIT WITHIN DIFFERENT ECONOMIC COMPENSATION ARRANGEMENTS, AS WELL AS TO THE INDIVIDUALS THEMSELVES; FOR EXAMPLE, LESS SICKNESS BENEFIT, DISABILITY PENSION, BUT MORE STATUTORY PENSION AND EMPLOYMENT PENSION EARLIER. © 2016 the Nordic Societies of Public Health.

  9. 38 CFR 3.715 - Radiation Exposure Compensation Act of 1990, as amended.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Radiation Exposure... Benefits and Elections § 3.715 Radiation Exposure Compensation Act of 1990, as amended. (a) Compensation. (1) A radiation-exposed veteran, as defined in 38 CFR 3.309(d)(3), who receives a payment under the...

  10. 38 CFR 3.715 - Radiation Exposure Compensation Act of 1990, as amended.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Radiation Exposure... Benefits and Elections § 3.715 Radiation Exposure Compensation Act of 1990, as amended. (a) Compensation. (1) A radiation-exposed veteran, as defined in 38 CFR 3.309(d)(3), who receives a payment under the...

  11. 38 CFR 3.715 - Radiation Exposure Compensation Act of 1990, as amended.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Radiation Exposure... Benefits and Elections § 3.715 Radiation Exposure Compensation Act of 1990, as amended. (a) Compensation. (1) A radiation-exposed veteran, as defined in 38 CFR 3.309(d)(3), who receives a payment under the...

  12. 38 CFR 3.715 - Radiation Exposure Compensation Act of 1990, as amended.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Radiation Exposure... Benefits and Elections § 3.715 Radiation Exposure Compensation Act of 1990, as amended. (a) Compensation. (1) A radiation-exposed veteran, as defined in 38 CFR 3.309(d)(3), who receives a payment under the...

  13. 38 CFR 3.715 - Radiation Exposure Compensation Act of 1990, as amended.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Radiation Exposure... Benefits and Elections § 3.715 Radiation Exposure Compensation Act of 1990, as amended. (a) Compensation. (1) A radiation-exposed veteran, as defined in 38 CFR 3.309(d)(3), who receives a payment under the...

  14. 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…

  15. 29 CFR 2520.102-3 - Contents of summary plan description.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... following statement: Your pension benefits under this plan are insured by the Pension Benefit Guaranty... disabled before the plan terminates; and (3) certain benefits for your survivors. The PBGC guarantee... in an early retirement monthly benefit greater than your monthly benefit at the plan's normal...

  16. 29 CFR 2520.102-3 - Contents of summary plan description.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... following statement: Your pension benefits under this plan are insured by the Pension Benefit Guaranty... disabled before the plan terminates; and (3) certain benefits for your survivors. The PBGC guarantee... in an early retirement monthly benefit greater than your monthly benefit at the plan's normal...

  17. 29 CFR 2520.102-3 - Contents of summary plan description.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... following statement: Your pension benefits under this plan are insured by the Pension Benefit Guaranty... disabled before the plan terminates; and (3) certain benefits for your survivors. The PBGC guarantee... in an early retirement monthly benefit greater than your monthly benefit at the plan's normal...

  18. Pension Reform in China.

    PubMed

    Liu, Tao; Sun, Li

    2016-01-01

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

  19. Examining Inequities in Teacher Pension Benefits

    ERIC Educational Resources Information Center

    Shuls, James V.

    2017-01-01

    From funding to teacher quality, inequities exist between school districts. This paper adds to the literature on inequities by examining the impact of pension plan formulas on pension benefits. Using data from the salary schedules of 464 Missouri school districts, this paper analyzes how various final average salary calculations would impact the…

  20. 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,…

  1. 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…

  2. 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…

  3. 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,…

  4. 76 FR 77900 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final...

  5. 76 FR 13883 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-15

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final...

  7. 78 FR 35754 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-14

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final...

  8. 77 FR 56770 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-14

    ... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final...

  9. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... medical, educational or recreational activities for the benefit of employees, and administrative expenses.... (7) Expenses in connection with educational and recreational activities for the benefit of employees... are only incidentally engaged in employee pension and benefit activities may be included in accounts...

  11. 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

  12. Pension Policy for a Mobile Labor Force.

    ERIC Educational Resources Information Center

    Turner, John A.; And Others

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

  13. 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…

  14. Communicating with Employees about Pension and Welfare Benefits.

    ERIC Educational Resources Information Center

    Srb, Jozetta H.

    The purpose of this report is to examine some of the problems of communication with employees about pension and welfare benefits. Issues discussed relate to (1) employees' attitudes toward benefits and benefit communication, (2) the structure of private benefit programs, (3) the case for fair labeling, and (4) the trend toward statutory criteria…

  15. Understanding legacy liabilities

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

    Ossi, G.J.

    2005-08-01

    Among the most immediate issues facing operations with a workforce represented by the United Mine Workers of America (UMWA) are the so-called 'legacy liabilities'. Legacy liabilities fall under two categories: retiree health care and pension. The retiree health benefit obligations fall into two categories; statutory - those created under the Coal Industry Retiree Health Benefit Act of 1992 and contractual - the 1993 Employer Benefit Plan and the Individual Employer Plans. The pension liabilities are more straightforward; there are three different retirement plans in the NBCWA; the UMWA 1950 Pension Plan, the UMWA 1974 Pension Plan and the UMWA Cashmore » Deferred Savings Plan of 1988.« less

  16. 29 CFR 2550.412-1 - Temporary bonding requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... welfare benefit plan or of any employee pension benefit plan subject to this Act who handle funds or other... in section 412 of the Act, and the terms “employee welfare benefit plan” and “employee pension...-1 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION...

  17. GASB to Issue Proposals on Pensions.

    ERIC Educational Resources Information Center

    Gauthier, Stephen

    1994-01-01

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

  18. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  19. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  20. 7 CFR 1767.28 - Customer accounts expenses.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries... benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses..., employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials...

  1. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  2. Pension Plan Types and Financial Literacy in Later Life.

    PubMed

    Li, Yang; Burr, Jeffrey A; Miller, Edward Alan

    2017-09-09

    The ongoing shift from defined benefit (DB) to defined contribution (DC) pension plans means that middle-aged and older adults are increasingly being called upon to manage their own fiscal security in retirement. Yet, half of older Americans are financially illiterate, lacking the knowledge and skills to manage financial resources. This study investigates whether pension plan types are associated with varying levels of financial literacy among older Americans. Cross-sectional analyses of the 2010 Health and Retirement Study (HRS) (n = 1,281) using logistic and linear regression models were employed to investigate the association between different pension plans and multiple indicators of financial literacy. The potential moderating effect of gender was also examined. Respondents with DC plans, with or without additional DB plans, were more likely to correctly answer various financial literacy questions, in comparison with respondents with DB plans only. Men with both DC and DB plans scored significantly higher on the financial literacy index than women with both types of plans, relative to respondents with DB plans only. Middle-aged and older adults, who are incentivized by participation in DC plans to manage financial resources and decide where to invest pension funds, tend to self-educate to improve financial knowledge and skills, thereby resulting in greater financial literacy. This finding suggests that traditional financial education programs may not be the only means of achieving financial literacy. Further consideration should be given to providing older adults with continued, long-term exposure to financial decision-making opportunities. © The Author 2017. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  3. 75 FR 53000 - Submission of Information Collection for OMB Review; Comment Request; Termination of Single...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-30

    ... PENSION BENEFIT GUARANTY CORPORATION Submission of Information Collection for OMB Review; Comment Request; Termination of Single-Employer Plans, Missing Participants AGENCY: Pension Benefit Guaranty... Benefit Guaranty Corporation (``PBGC'') is requesting that the Office of Management and Budget (``OMB...

  4. 78 FR 69140 - Submission of Information Collections for OMB Review; Comment Request; Payment of Premiums...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-18

    ... PENSION BENEFIT GUARANTY CORPORATION Submission of Information Collections for OMB Review; Comment Request; Payment of Premiums; Termination Premium AGENCY: Pension Benefit Guaranty Corporation. ACTION... Benefit Guaranty Corporation (PBGC) is requesting that the Office of Management and Budget (OMB) extend...

  5. 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

  6. 75 FR 28304 - Proposed Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-20

    ... PENSION BENEFIT GUARANTY CORPORATION Proposed Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of... Benefit Guaranty Corporation (PBGC) is modifying the collection of information under Part 4007 of its...

  7. Adopting hybrid pension plans: financial and communication issues.

    PubMed

    Clark, R L; Haley, J J; Schieber, S J

    2001-01-01

    This article provides a systematic framework for the evaluation of the movement toward hybrid pension plans by examining the reasons given by firms for converting their existing pension plans to hybrid plans, illustrating the impact of plan changes on expected pension benefits, and identifying winners and losers.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 20 CFR 1002.259 - How does USERRA protect an employee's pension benefits?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... break in service with the employer or employers maintaining a pension plan, for purposes of participation, vesting and accrual of benefits, by reason of the period of absence from employment due to or...

  10. 76 FR 35086 - Proposed Information Collection (Fully Developed Claim (Fully Developed Claims-Applications for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-15

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0747] Proposed Information Collection (Fully Developed Claim (Fully Developed Claims--Applications for Compensation, Pension, DIC, Death Pension, and/or... Claims--Applications for Compensation, Pension, DIC, Death Pension, and/or Accrued Benefits, VA Forms 21...

  11. 20 CFR 227.4 - Reduction for employer pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  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. Pension Generosity in Oregon and Its Impact on Midcareer Teacher Attrition and Older Teachers' K12 Workforce Exit Decisions. CEDR Working Paper. WP #2016-5

    ERIC Educational Resources Information Center

    Cahill, Kevin E.; Dyke, Andrew; Tapogna, John

    2016-01-01

    Oregon's Tier One Public Employees Retirement System (PERS) covered members prior to January 1, 1996. This "Issue Brief" documents the generosity of the money match provision under Oregon's Tier One plan relative to the Tier One defined-benefit formula, and relative to other plans in Oregon and Washington and to representative plans…

  14. 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 any...

  15. 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 any...

  16. 38 CFR 3.152 - Claims for death benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  17. 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 any...

  18. 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 any...

  19. 29 CFR 4901.17 - Exhaustion of administrative remedies.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (including any extension) for making such determination or decision, the requester's administrative remedies....17 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INTERNAL AND ADMINISTRATIVE RULES AND PROCEDURES EXAMINATION AND COPYING OF PENSION BENEFIT GUARANTY CORPORATION RECORDS...

  20. Pensions: worker coverage and retirement income, 1984.

    PubMed

    Nelson, C T

    1987-09-01

    The 4th wave topical module to the 1984 panel of the Survey of Income and Program Participation, conducted September through December of 1984, contained supplemental questions on both pension eligibility of the working population and on characteristics of persons receiving retirement income. This report presents findings based on these supplemental questions. The prevalence of pension coverage among different segments of the population, the reliance on employee-directed retirement plans, and differences in the level of economic well-being of today's retirees are some of the topics discussed in this report. Some highlights of the data follow. 1) In 1984, 52.7 million (67.1%) of wage and salary workers were covered by an employer-sponsored pension plan. 2) The pension coverage rate of workers with monthly earnings of $500 was 37.8%; the pension coverage rate of workers with monthly earnings of $2000 or more was 84.1%. 3) Employees of larger firms were far more likely to be covered by an employee-sponsored pension plan than employees of smaller firms, 4) In 1984, 16.3 million wage and salary workers contributed to Individual Retirement Accounts. The pension coverage rate of these workers was 75.8%. 5) About 6.1% of all wage and salary workers participated in employer-sponsored thrift plans, known as 401(k) plans. 6) 72.1% of workers are covered by either an employer-sponsored pension, IRA, or 401 (k) plan. 7) There were 11.5 million retirees receiving pension benefits in August 1984. Their average monthly pension income was $570. 8) 66.4% of all retirees receiving pension benefits were male; male retirees received about $670 per month, while females received $370. 9) Retirees younger than 65 received significantly more pension income than those over 65. Older retirees were much more likely to be receiving Social Security benefits in addition to their pensions. 10) 19.6% of the 11.5 million retirement pension recipients completed 4 or more years of college. Their mean pension income was $950, compared to $550 for retirees with only 4 years of high school. 11) About 1.8 million retirees, or 15.7% of all retirement pension recipients, worked during the reference month. Working retirees received average pension incomes of $730, while nonworking retirees received $540.

  1. 78 FR 76411 - Proposed Information Collection (Information From Remarried Widow/er) Activity: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-17

    ... determine a child's eligibility for death pension once a surviving spouse remarries. DATES: Written comments... receive death pension benefits when the surviving spouse's entitlement to death pension is permanently...

  2. 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.

  3. An Individual Perspective on Risk in a DC (Usually 401(k)) Environment.

    PubMed

    Rappaport, Anna M

    2016-01-01

    Traditional benefit packages once typically included defined benefit (DB) pension plans and focused on identifying the key financial risks facing employees, deciding which were more serious and developing strategies to protect employees from those risks. Today, defined contribution (DC) plans often are the primary retirement security vehicle, and much of the risk protection has been taken out of the benefits package. This article focuses on some of the risks facing employees, identifies which are covered by the typical 401(k) plan and which are not and provides ideas for managing risks not covered directly by the typical plan. There is substantial focus on long-term disability and longevity. The discussion spans savings and payout periods and suggests some ideas for the future, including greater integration of 401(k) plans with risk protection approaches. The article does not focus on investment risk and options.

  4. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 20 CFR 226.31 - Reduction for public pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    NASA Astrophysics Data System (ADS)

    Banjo, Daisuke; Tamura, Hiroyuki; Murata, Tadahiko

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

  8. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ..., 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. [26 FR...

  9. Pension decisions in a changing economy: gender, structure, and choice.

    PubMed

    Hardy, M A; Shuey, K

    2000-09-01

    As responsibility for financial security in retirement becomes more individualized, understanding the distribution and determinants of savings behavior grows in importance. Employed men and women often gain access to their pension assets when they change jobs. In this study gender differences in pre-retirement access to and disposition of accumulated pension assets are examined. The authors used data from the Health and Retirement Study to model pension participation, disposition of pension assets, and use of cash settlements derived from a pension plan in a previous job. Logit models provided estimates of gender differences in access to pensions and the preservation of pension funds for retirement. Women were less likely to have participated in employer-sponsored pension plans; more likely to cash out accumulated pension assets when they changed jobs; and, when job changes occurred at relatively young ages, equally likely to spend the settlement. However, by their late 40s, women were more likely to save the settlement, a net gender difference that increased with age at which the settlement was received. The structure of employment compensation continues to place women at a disadvantage. Gender differences in earnings and fringe benefits not only affect current financial status, but also cast a shadow over future financial security. Although the gender gap in pension coverage has been reduced, women with pensions have access to lower benefits and less in accumulated assets. As these continuing deficits are addressed, enhancing women's tendency to save pension assets for retirement can help them build financial security.

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-05

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 29 CFR Part 2520 Technical Revisions... Alternatives Under Pension Relief Act of 2010 AGENCY: Employee Benefits Security Administration, Labor. ACTION... 5500 Annual Return/Report of Employee Benefit Plan have been adopted in IRS Notice 2010-83 (2010-51 I.R...

  11. 78 FR 37598 - Missing Participants in Individual Account Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-21

    ... PENSION BENEFIT GUARANTY CORPORATION Missing Participants in Individual Account Plans AGENCY: Pension Benefit Guaranty Corporation. ACTION: Request for information. SUMMARY: PBGC is soliciting information from the public to assist it in making decisions about implementing a new program to deal with...

  12. 29 CFR 2520.104-27 - Alternative method of compliance for certain unfunded dues financed pension plans maintained by...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. Associations between partial sickness benefit and disability pensions: initial findings of a Finnish nationwide register study.

    PubMed

    Kausto, Johanna; Virta, Lauri; Luukkonen, Ritva; Viikari-Juntura, Eira

    2010-06-23

    Timely return to work after longterm sickness absence and the increased use of flexible work arrangements together with partial health-related benefits are tools intended to increase participation in work life. Although partial sickness benefit and partial disability pension are used in many countries, prospective studies on their use are largely lacking. Partial sickness benefit was introduced in Finland in 2007. This register study aimed to investigate the use of health-related benefits by subjects with prolonged sickness absence, initially on either partial or full sick leave. Representative population data (13 375 men and 16 052 women either on partial or full sick leave in 2007) were drawn from national registers and followed over an average of 18 months. The registers provided information on the study outcomes: diagnoses and days of payment for compensated sick leaves, and the occurrence of disability pension. Survival analysis and multinomial regression were carried out using sociodemographic variables and prior sickness absence as covariates. Approximately 60% of subjects on partial sick leave and 30% of those on full sick leave had at least one recurrent sick leave over the follow up. A larger proportion of those on partial sick leave (16%) compared to those on full sick leave (1%) had their first recurrent sick leave during the first month of follow up. The adjusted risks of the first recurrent sick leave were 1.8 and 1.7 for men and women, respectively, when subjects on partial sick leave were compared with those on full sick leave. There was no increased risk when those with their first recurrent sick leave in the first month were excluded from the analyses. The risks of a full disability pension were smaller and risks of a partial disability pension approximately two-fold among men and women initially on partial sick leave, compared to subjects on full sick leave. This is the first follow up study of the newly adopted partial sickness benefit in Finland. The results show that compared to full sick leave, partial sick leave - when not followed by lasting return to work - is more typically followed by partial disability pension and less frequently by full disability pension. It is anticipated that the use of partial benefits in connection with part-time participation in work life will have favourable effects on future disability pension rates in Finland.

  14. 7 CFR 1767.29 - Customer service and informational expenses.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... of labor, employee pensions and benefits, social security and other payroll taxes, injuries and..., social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in... pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and...

  15. 7 CFR 1767.29 - Customer service and informational expenses.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... of labor, employee pensions and benefits, social security and other payroll taxes, injuries and..., social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in... pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and...

  16. 7 CFR 1767.29 - Customer service and informational expenses.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... of labor, employee pensions and benefits, social security and other payroll taxes, injuries and..., social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in... pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and...

  17. 7 CFR 1767.29 - Customer service and informational expenses.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of labor, employee pensions and benefits, social security and other payroll taxes, injuries and..., social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in... pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and...

  18. 7 CFR 1767.29 - Customer service and informational expenses.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... of labor, employee pensions and benefits, social security and other payroll taxes, injuries and..., social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in... pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and...

  19. 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' Educational...

  20. 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' Educational...

  1. 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' Educational...

  2. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Inclusion of medical benefits for retired employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-14 Inclusion of medical benefits for retired employees in...

  3. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Inclusion of medical benefits for retired employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-14 Inclusion of medical benefits for retired employees in...

  4. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Inclusion of medical benefits for retired employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-14 Inclusion of medical benefits for retired employees in...

  5. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Inclusion of medical benefits for retired employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-14 Inclusion of medical benefits for retired employees in...

  6. 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' Educational...

  7. 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' Educational...

  8. 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' Educational...

  9. 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' Educational...

  10. 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' Educational...

  11. 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' Educational...

  12. 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' Educational...

  13. 38 CFR 21.5139 - Computation of benefit payments for incarcerated individuals.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  14. 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 Veterans...

  15. 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' Educational...

  16. 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 Veterans...

  17. 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 Veterans...

  18. 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 Veterans...

  19. 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' Educational...

  20. 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' Educational...

  1. Golden Handcuffs

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael

    2010-01-01

    Teacher pensions consume a substantial portion of school budgets. If relatively generous pensions help attract effective teachers, the expense might be justified. But new evidence suggests that current pension systems, by concentrating benefits on teachers who spend their entire careers in a single state and penalizing mobile teachers, may…

  2. 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.

  3. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    PubMed

    Lee, David; Singerman, Eduardo

    2003-06-01

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

  9. 76 FR 44402 - Proposed Information Collection (Application for Dependency and Indemnity Compensation, Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-25

    ... (Application for Dependency and Indemnity Compensation, Death Pension and Accrued Benefits by a Surviving... dependency and indemnity compensation (DIC), death pension and accrued benefits. DATES: Written comments and... techniques or the use of other forms of information technology. Titles: a. Application for Dependency and...

  10. 76 FR 61779 - Agency Information Collection (Application for Dependency and Indemnity Compensation, Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... (Application for Dependency and Indemnity Compensation, Death Pension and Accrued Benefits by a Surviving... 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 for Dependency and Indemnity...

  11. 75 FR 45166 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-02

    ... fields of insurance, corporate trust, actuarial counseling, investment counseling, investment management..., 2010. The groups or fields they represent are as follows: (1) Employee organizations (representing an... and Pension Benefit Plans, to represent any of the groups or fields specified in the preceding...

  12. 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 Veterans...

  13. 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 Veterans...

  14. 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' Educational...

  15. 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' Educational...

  16. 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' Educational...

  17. 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 Veterans...

  18. 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 Veterans...

  19. 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' Educational...

  20. "Prince Charming Syndrome?" Gender gap in preferences for defined contribution pensions in Japan.

    PubMed

    Watanabe, Satoshi P

    2017-01-01

    Using survey data collected by the Japan Institute of Life Insurance in 2002, this study finds that a significant gender gap existed in defined contribution (DC) pension knowledge among workers employed at small- to medium-sized private firms in Japan. Even with similar DC knowledge, however, men and women reveal different preferences for DC pensions, indicating that their perceptional responses may widely differ from actual behaviors. Apart from the knowledge gap, the result shows evidence of the Prince Charming Syndrome among female employees as a significant source of the gender gap in DC participation rates. Among corporate pension-covered employees, the gender difference in the efficacy of DC portability is a more significant gap-generating factor. DC tax advantage is particularly favored by pension-covered female employees over male counterparts, reducing the DC preference gap. No similar evidence is found for employees with no corporate pension coverage.

  1. Legislated changes to federal pension income in Canada will adversely affect low income seniors' health.

    PubMed

    Emery, J C Herbert; Fleisch, Valerie C; McIntyre, Lynn

    2013-12-01

    This study uses a population health intervention modeling approach to project the impact of recent legislated increases in age eligibility for Canadian federally-funded pension benefits on low income seniors' health, using food insecurity as a health indicator. Food insecurity prevalence and income source were assessed for unattached low income (<$20,000 CAD) persons aged 60-64 years (population weighted n=151,350) versus seniors aged 65-69 years (population weighted n=151,485) using public use data from the Canadian Community Health Survey Cycle 4.1 (2007-2008). Seniors' benefits through federal public pension plans constituted the main source of income for the majority (79.4%) of low income seniors aged 65-69 years, in contrast to low income seniors aged 60-64 years who reported their main income from employment, employment insurance, Workers' Compensation, or welfare. The increase in income provided by federal pension benefits for low income Canadians 65 and over coincided with a pronounced (50%) decrease in food insecurity prevalence (11.6% for seniors ≥65 years versus 22.8% for seniors <65 years). Raising the age of eligibility for public pension seniors' benefits in Canada from 65 to 67 years will negatively impact low income seniors' health, relegating those who are food insecure to continued hardship. © 2013.

  2. Pensions and Household Wealth Accumulation

    ERIC Educational Resources Information Center

    Engelhardt, Gary V.; Kumar, Anil

    2011-01-01

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-24

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 166th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 166th open meeting of the Advisory Council on...

  4. 76 FR 36578 - 156th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-22

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 156th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 156th open meeting of the Advisory Council on...

  5. 77 FR 44676 - 162nd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-30

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 162nd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 162nd open meeting of the Advisory Council on...

  6. 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

    ... DEPARTMENT OF LABOR Employee 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 Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 153rd open meeting of the Advisory Council on...

  7. 76 FR 48903 - 157th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-09

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 157th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 157th open meeting of the Advisory Council on...

  8. 75 FR 47636 - 152nd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-06

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 152nd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 152nd open meeting of the Advisory Council on...

  9. 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

    ... DEPARTMENT OF LABOR Employee 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 Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 161st open meeting of the Advisory Council on...

  10. 78 FR 44600 - 167th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-24

    ... DEPARTMENT OF LABOR Employee Benefits Security Administration 167th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 167th open meeting of the Advisory Council on...

  11. Associations between partial sickness benefit and disability pensions: initial findings of a Finnish nationwide register study

    PubMed Central

    2010-01-01

    Background Timely return to work after longterm sickness absence and the increased use of flexible work arrangements together with partial health-related benefits are tools intended to increase participation in work life. Although partial sickness benefit and partial disability pension are used in many countries, prospective studies on their use are largely lacking. Partial sickness benefit was introduced in Finland in 2007. This register study aimed to investigate the use of health-related benefits by subjects with prolonged sickness absence, initially on either partial or full sick leave. Methods Representative population data (13 375 men and 16 052 women either on partial or full sick leave in 2007) were drawn from national registers and followed over an average of 18 months. The registers provided information on the study outcomes: diagnoses and days of payment for compensated sick leaves, and the occurrence of disability pension. Survival analysis and multinomial regression were carried out using sociodemographic variables and prior sickness absence as covariates. Results Approximately 60% of subjects on partial sick leave and 30% of those on full sick leave had at least one recurrent sick leave over the follow up. A larger proportion of those on partial sick leave (16%) compared to those on full sick leave (1%) had their first recurrent sick leave during the first month of follow up. The adjusted risks of the first recurrent sick leave were 1.8 and 1.7 for men and women, respectively, when subjects on partial sick leave were compared with those on full sick leave. There was no increased risk when those with their first recurrent sick leave in the first month were excluded from the analyses. The risks of a full disability pension were smaller and risks of a partial disability pension approximately two-fold among men and women initially on partial sick leave, compared to subjects on full sick leave. Conclusions This is the first follow up study of the newly adopted partial sickness benefit in Finland. The results show that compared to full sick leave, partial sick leave - when not followed by lasting return to work - is more typically followed by partial disability pension and less frequently by full disability pension. It is anticipated that the use of partial benefits in connection with part-time participation in work life will have favourable effects on future disability pension rates in Finland. PMID:20573207

  12. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 29 CFR 4901.15 - Appeals from denial of requests.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Appeals from denial of requests. 4901.15 Section 4901.15 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INTERNAL AND ADMINISTRATIVE RULES AND PROCEDURES EXAMINATION AND COPYING OF PENSION BENEFIT GUARANTY CORPORATION RECORDS Procedure for Formal Requests § 4901.15...

  14. 29 CFR 4002.9 - Director of the Corporation and Senior Officers.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Director of the Corporation and Senior Officers. 4002.9 Section 4002.9 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION GENERAL BYLAWS OF THE PENSION BENEFIT GUARANTY CORPORATION § 4002.9 Director of the Corporation and Senior...

  15. 29 CFR 4002.11 - Seal.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Seal. 4002.11 Section 4002.11 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION GENERAL BYLAWS OF THE PENSION BENEFIT GUARANTY CORPORATION § 4002.11 Seal. The seal of the Corporation shall be in such form as may be approved from time to...

  16. 29 CFR 4002.11 - Seal.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Seal. 4002.11 Section 4002.11 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION GENERAL BYLAWS OF THE PENSION BENEFIT GUARANTY CORPORATION § 4002.11 Seal. The seal of the Corporation shall be in such form as may be approved from time to...

  17. 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…

  18. 38 CFR 3.20 - Surviving spouse's benefit for month of veteran's death.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation... 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation... 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation... 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation... 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation... 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...

  3. Verifiability of diagnostic categories and work ability in the context of disability pension award: A survey on "gatekeeping" among general practitioners in Norway

    PubMed Central

    Overland, Rein; Overland, Simon; Johansen, Kristian Nyborg; Mykletun, Arnstein

    2008-01-01

    Background Disability benefits exist to redeem social and financial consequences of reduced work ability from medical conditions. Physicians are responsible for identifying the medical grounds for benefit claims. The aim of this study was to explore physicians' views on verifiability of medical conditions and related work ability in this context. Methods Information on verifiability of diagnostic categories and work ability was obtained from a survey among a representative sample of general practitioners (GPs) in Norway (n = 500, 25.2% response rate). Verifiability was defined as to what extent the assessment is based on objective criteria versus on information from the patient. We enquired about the diagnostic categories used in official statistics on main disability benefit causes in Norway and elsewhere. Results On a scale from 0 (low verifiability) to 5 (high verifiability), the mean level of verifiability across all diagnostic categories was 3.7 (SD = 0.42). Degree of verifiability varied much between diagnostic categories, and was low in e.g. unspecified rheumatism/myalgia and dorsopathies, and high in neoplasms and congenital malformations, deformation and chromosomal abnormalities. Verifiability of work ability was reported to be more problematic than that of diagnostic categories. The diagnostic categories rated as the least verifiable, are also the most common in disability pension awards. Conclusion Verifiability of both diagnostic categories and work ability in disability assessments are reported to be moderate by GPs. We suggest that the low verifiability of diagnostic categories and related work ability assessments in the majority of disability pension awards is important in explaining why GPs find the gatekeeping-function problematic. PMID:18439251

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

    PubMed

    Rajnes, David

    2007-01-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2012-09-01

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

  6. 29 CFR 4.175 - Meeting requirements for health, welfare, and/or pension benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... payments are due for all hours paid for, including paid vacation, sick leave, and holiday hours, up to a... two weeks on vacation and received 80 hours of vacation pay, the employee must also receive payment for the 80 hours of health and welfare and/or pension benefits which accrue during the vacation period...

  7. 20 CFR 1002.266 - What are the obligations of a multiemployer pension benefit plan under USERRA?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... period of service is responsible for making the employer contribution to the multiemployer plan, if the... multiemployer pension benefit plan is one to which more than one employer is required to contribute, and which... organizations and more than one employer. The Act uses ERISA's definition of a multiemployer plan. In addition...

  8. 29 CFR 2520.104-41 - Simplified annual reporting requirements for plans with fewer than 100 participants.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Labor may provide a limited exemption for any employee welfare benefit plan with respect to certain annual reporting requirements. (b) Application. The administrator of an employee pension or welfare... administrator of an employee pension or welfare benefit plan described in § 2520.103-1(d) may file the...

  9. 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

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Collection of debts owed by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for Collection of Claims § 1.911...

  10. 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

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Collection of debts owed by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for Collection of Claims § 1.911...

  11. 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

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Collection of debts owed by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for Collection of Claims § 1.911...

  12. 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

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Collection of debts owed by reason of participation in a benefits program. 1.911 Section 1.911 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Standards for Collection of Claims § 1.911...

  13. Effects of macroeconomic trends on social security spending due to sickness and disability.

    PubMed

    Khan, Jahangir; Gerdtham, Ulf-G; Jansson, Bjarne

    2004-11-01

    We analyzed the relationship between macroeconomic conditions, measured as unemployment rate and social security spending, from 4 social security schemes and total spending due to sickness and disability. We obtained aggregated panel data from 13 Organization for Economic Cooperation and Development member countries for 1980-1996. We used regression analysis and fixed effect models to examine spending on sickness benefits, disability pensions, occupational-injury benefits, survivor's pensions, and total spending. A decline in unemployment increased sickness benefits spending and reduced disability pension spending. These effects reversed direction after 4 years of unemployment. Inclusion of mortality rate as an additional variable in the analysis did not affect the findings. Macroeconomic conditions influence some reimbursements from social security schemes but not total spending.

  14. 76 FR 15053 - Proposed Information Collection (Information From Remarried Widow/er) Activity: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-18

    ... to determine a child's eligibility for death pension once a surviving spouse remarries. DATES... children of a deceased veteran who served during a wartime period are eligible to receive death pension benefits when the surviving spouse's entitlement to death pension is permanently discontinued when he or...

  15. 76 FR 80410 - Pendency of Request for Approval of Special Withdrawal Liability Rules; the Cultural Institutions...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-23

    ... Liability Rules; the Cultural Institutions Pension Plan AGENCY: Pension Benefit Guaranty Corporation. ACTION... approval of a plan amendment providing for special withdrawal liability rules. Under Sec. 4203(f) of the... Liability Rules, a multiemployer pension plan may, with PBGC approval, be amended to provide for special...

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

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

    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 futuremore » 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).« less

  17. The impact of retirement account distributions on measures of family income.

    PubMed

    Iams, Howard M; Purcell, Patrick J

    2013-01-01

    In recent decades, employers have increasingly replaced defined benefit (DB) pensions with defined contribution (DC) retirement accounts for their employees. DB plans provide annuities, or lifetime benefits paid at regular intervals. The timing and amounts of DC distributions, however, may vary widely. Most surveys that provide data on the family income of the aged either collect no data on nonannuity retirement account distributions, or exclude such distributions from their summary measures of family income. We use Survey of Income and Program Participation (SIPP) data for 2009 to estimate the impact of including retirement account distributions on total family income calculations. We find that about one-fifth of aged families received distributions from retirement accounts in 2009. Measured mean income for those families would be about 15 percent higher and median income would be 18 percent higher if those distributions were included in the SIPP summary measure of family income.

  18. 38 CFR - § 3.1705 Burial allowance based on non-service-connected death.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false § 3.1705 Burial allowance based on non-service-connected death. Section Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Burial Benefits Burial Benefits: Allowances & Expenses Paid by Va A08se3. § 3.1705 Burial allowance based on...

  19. Early Career Teachers' Perceptions of Traditional versus Innovative Benefits Packages. Conference Paper 2009-15

    ERIC Educational Resources Information Center

    Tran, Doannie; Huang, Elsie

    2009-01-01

    Limited information exists on how early career teachers, particularly those in "Generation Y", feel about the pension system and potential reforms to the pension system. This paper presents an analysis of the appeal of different aspects of pension plans; their influence on charter versus traditional public school teachers; and how…

  20. Pennies on the Dollar: How Illinois Shortchanges Its Teachers' Retirement

    ERIC Educational Resources Information Center

    Kan, Leslie; Fuchs, Daniel; Aldeman, Chad

    2016-01-01

    Illinois' pension plans have sent the state on a downward spiral. One out of every four dollars that state taxpayers send to Springfield goes toward pensions, and the vast majority of these contributions go toward paying down large pension debt, not the actual retirement benefits given to state and local workers like teachers. The teacher pension…

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

    NASA Astrophysics Data System (ADS)

    Yusof, Shaira; Ibrahim, Rose Irnawaty

    2013-04-01

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

  2. The relationships between public and private pension schemes: an introductory overview.

    PubMed

    Horlick, M

    1987-07-01

    Only recently have social insurance and private pensions, collectively, come to be thought of in terms of a total social security benefit package. The economic problems brought on by the 1974 oil crisis initially triggered consideration of a common, integrated role for the two systems. The second oil crisis reinforced the relative expansion in private pension programs, as a supplement to social security. Before these events, private and public pension programs interacted in only a limited number of ways, confined to relatively few countries. These interactions were largely confined to collective bargaining, whereby private pensions were gradually extended to nearly all employees in France and Sweden; mandating, or legally requiring private supplementation of social security, debated in several countries in the early 1970's, but postponed by the 1974 oil crisis; and contracting out, or covering a part of the social security benefit under a private plan, as in the United Kingdom. Overall, the tradition of private pensions was not very strong or broadbased. The current debate centers on which public/private pension mix is desirable from the point of view of an old-age income-maintenance program. A new element is the rising support for a "third pillar"--individual tax-encouraged savings--not only as a supplement, but as an alternative to social insurance.

  3. 38 CFR 58.12 - VA Forms 10-10EZ and 10-10EZR-Application for Health Benefits and Renewal Form.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false VA Forms 10-10EZ and 10-10EZR-Application for Health Benefits and Renewal Form. 58.12 Section 58.12 Pensions, Bonuses, and...—Application for Health Benefits and Renewal Form. ER29AP09.145 ER29AP09.146 ER29AP09.147 ER29AP09.148 ER29AP09...

  4. 38 CFR 58.12 - VA Forms 10-10EZ and 10-10EZR-Application for Health Benefits and Renewal Form.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false VA Forms 10-10EZ and 10-10EZR-Application for Health Benefits and Renewal Form. 58.12 Section 58.12 Pensions, Bonuses, and...—Application for Health Benefits and Renewal Form. ER29AP09.145 ER29AP09.146 ER29AP09.147 ER29AP09.148 ER29AP09...

  5. 38 CFR 58.12 - VA Forms 10-10EZ and 10-10EZR-Application for Health Benefits and Renewal Form.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false VA Forms 10-10EZ and 10-10EZR-Application for Health Benefits and Renewal Form. 58.12 Section 58.12 Pensions, Bonuses, and...—Application for Health Benefits and Renewal Form. ER29AP09.145 ER29AP09.146 ER29AP09.147 ER29AP09.148 ER29AP09...

  6. 38 CFR 58.12 - VA Forms 10-10EZ and 10-10EZR-Application for Health Benefits and Renewal Form.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false VA Forms 10-10EZ and 10-10EZR-Application for Health Benefits and Renewal Form. 58.12 Section 58.12 Pensions, Bonuses, and...—Application for Health Benefits and Renewal Form. ER29AP09.145 ER29AP09.146 ER29AP09.147 ER29AP09.148 ER29AP09...

  7. 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.

  8. 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…

  9. 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... purposes of research and studies. (a) General rule. Pursuant to the provisions of section 6103(l)(2) of the... only to the extent necessary in, conducting research and studies authorized by title IV of the Employee...

  10. 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... purposes of research and studies. (a) General rule. Pursuant to the provisions of section 6103(l)(2) of the... only to the extent necessary in, conducting research and studies authorized by title IV of the Employee...

  11. 29 CFR 4.175 - Meeting requirements for health, welfare, and/or pension benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... maximum of 40 hours per week and 2,080 hours per year on each contract. The application of this rule can be illustrated by the following examples: (i) An employee who works 4 days a week, 10 hours a day is entitled to 40 hours of health and welfare and/or pension fringe benefits. If an employee works 3 days a...

  12. PENSIONS FOR TEACHERS, A PRACTICAL HANDBOOK ON PENSIONS AND RELATED SUBJECTS FOR TEACHERS IN PUBLIC SCHOOLS AND MUNICIPAL COLLEGES OF THE CITY OF NEW YORK.

    ERIC Educational Resources Information Center

    GOLDMAN, LOUIS A.; AND OTHERS

    THIS COMPREHENSIVE HANDBOOK EXPLAINS THE MAJOR BENEFITS PROVIDED BY THE NEW YORK CITY TEACHERS' RETIREMENT SYSTEM. PROCEDURES ARE GIVEN FOR CALCULATING RETIREMENT ALLOWANCES UNDER THE VARIOUS PLANS AVAILABLE AND DEATH BENEFITS EITHER BEFORE OR AFTER RETIREMENT. SOCIAL SECURITY PROVISIONS, TAXES ON RETIREMENT INCOME, LOAN PRIVILEGES, WORK AFTER…

  13. 76 FR 27381 - Proposed Information Collection (Notice of Waiver of VA Compensation or Pension To Receive...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-11

    ... of Waiver of VA Compensation or Pension To Receive Military Pay and Allowances) Activity; Comment... Pension to Receive Military Pay and Allowances, VA Form 21-8951 and VA Form 21-8951-2. OMB Control Number... to waive VA disability benefits in order to receive active or inactive duty training pay are required...

  14. 75 FR 65263 - Definition of the Term “Fiduciary”

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-22

    ...This document contains a proposed rule under the Employee Retirement Income Security Act (ERISA) that, upon adoption, would protect beneficiaries of pension plans and individual retirement accounts by more broadly defining the circumstances under which a person is considered to be a ``fiduciary'' by reason of giving investment advice to an employee benefit plan or a plan's participants. The proposal amends a thirty-five year old rule that may inappropriately limit the types of investment advice relationships that give rise to fiduciary duties on the part of the investment advisor. The proposed rule takes account of significant changes in both the financial industry and the expectations of plan officials and participants who receive investment advice; it is designed to protect participants from conflicts of interest and self- dealing by giving a broader and clearer understanding of when persons providing such advice are subject to ERISA's fiduciary standards. For example, the proposed rule would define certain advisers as fiduciaries even if they do not provide advice on a ``regular basis.'' Upon adoption, the proposed rule would affect sponsors, fiduciaries, participants, and beneficiaries of pension plans and individual retirement accounts, as well as providers of investment and investment advice related services to such plans and accounts.

  15. Pension Benefit Guaranty Corporation Governance Improvement Act of 2009

    THOMAS, 111th Congress

    Sen. Kohl, Herb [D-WI

    2009-07-30

    Senate - 07/30/2009 Read twice and referred to the Committee on Health, Education, Labor, and Pensions. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  16. Pension Benefit Guaranty Corporation Pilots Equitable Treatment Act

    THOMAS, 112th Congress

    Sen. Akaka, Daniel K. [D-HI

    2011-05-12

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

  17. 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…

  18. Office of Inspector General report on special audit of pension plans for Department of Energy contract employees of the University of California

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

    NONE

    1996-08-01

    On May 15, 1996, the Department of Energy (DOE) announced its decision to extend and renegotiate its contracts with the University of California for the management and operation of the Los Alamos, Lawrence Berkeley, and Lawrence Livermore National Laboratories. Current contracts for the operation of these laboratories expire in 1997. The renegotiation process provides an opportunity for the Department to: (1) recover at least $620 million in excess assets from the pension plans it has funded for University of California employees who work at DOE`s laboratories; and (2) improve the Department`s ability to exercise prudent management of its interest inmore » those pension funds. According to Department records, as of July 1, 1995, the University of California Retirement Plan had between $620 million and $2.0 billion in excess assets that were attributable to the Department of Energy (emphasis supplied). The wide variation in excess assets is a function of the assumptions used in making these calculations. These are described in Appendix 1 to this report. It was concluded as a result of the audit that, as part of the contract renegotiation process, the Department should obtain the cooperation and assistance of the University of California in recovering excess pension plan assets in a manner that does not affect the defined retirement benefits of the contract employees. This could include jointly sponsoring legislation to modify any existing legal restrictions.« less

  19. Trends in the economic status of the elderly, 1976-2000.

    PubMed

    Hungerford, T; Rassette, M; Iams, H; Koenig, M

    The economic well-being of elderly Americans (aged 65 or older) improved between 1976 and 2000. Overall, poverty rates fell during this period, median real income rose, and median income relative to the working-age population was relatively stable. Most population subgroups shared in the reduced poverty rates; however, the economic status of elderly Hispanics did not improve. This article attempts to explain those economic trends by identifying changes in five sources of income for the elderly and analyzing the changes in the context of demographic changes in the elderly populations over the past 25 years. As a result of increased longevity, for example, larger proportions of elderly men and women are now 80 or older, and smaller proportions are 65 to 69. Hispanics and Asian Americans make up a larger share of the elderly population and whites a smaller share. The fraction of women who are married has increased, the fraction who are widowed has fallen, and the fraction who are divorced has grown. Such demographic changes can greatly affect the economic status of subgroups as well as the overall elderly population. Of the five sources of income for the elderly, Social Security remains the most prevalent and important. While both the rate of receipt and the share of aggregate income from Social Security benefits stayed relatively steady over the past 25 years, the average real Social Security benefit increased because of rising wages. Income from assets, the second most important source of income for the elderly, fluctuated. Because the elderly are more likely to hold interest-bearing assets such as bonds rather than stocks, their asset income is responsive to changes in nominal interest rates and bond yields. Receipt of pension income increased during this period, although it leveled off during the 1990s. Factors contributing to this pattern include enactment of the Employee Retirement Income Security Act of 1974, which increased protections of pension benefits for spouses, and improved labor market opportunities for blacks and women. In recent years, defined contribution pension plans have become more prevalent than defined benefit plans, but the full effect of this change on pension income may not yet be apparent. After decades of decline, labor force participation rates of older men leveled out in the mid-1980s and then increased. For older women, the trend before the mid-1980s was flat, but since then rates have risen substantially. The increased use of part-time jobs or self-employment to ease the transition into retirement, the economic expansion of the 1990s, and the liberalization of the Social Security earnings test may all have contributed to those trends. Although the percentage of elderly people with earnings has increased only modestly in the past few years, the share of income from earnings has grown substantially--from 16 percent of income in 1984 to 23 percent in 2000. Finally, Supplemental Security Income (SSI) benefits are indexed for inflation but not for growth in real wages. As real incomes of the elderly rose, therefore, fewer elderly persons were eligible to receive SSI or, for those receiving SSI, were eligible for smaller benefits. The proportion of elderly persons receiving public assistance, primarily SSI, declined from 11 percent in 1976 to 5 percent in 2000.

  20. Health Benefits: Easy Ways to Apply for Enrollment

    MedlinePlus

    ... a VA Appointment Crisis Prevention Mental Health PTSD Public Health Veterans Access, Choice & Accountability Act Benefits General Benefits Information Disability Compensation Pension GI Bill ® ...

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

    PubMed

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

    2015-12-25

    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.

  2. 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.

  3. Trends of utilization of government disability benefits among chronic mentally ill.

    PubMed

    Kashyap, Kartik; Thunga, Ravish; Rao, Arun K; Balamurali, N P

    2012-01-01

    Mentally retarded and chronic mentally ill are being certified using IQ Assessment and Indian Disability Evaluation and Assessment Scale (IDEAS). They have been granted various benefits including monthly pension, from Ministry of Social Welfare, Government of India. The monthly pension appears to be the strongest reason for seeking certification and applying for government benefits. The caregivers appear to have only partial information and awareness about the remaining schemes. The study aims to assess the severity of disability in the mentally retarded and mentally ill who are certified for disability benefits, as well as to assess the trends of utilization of disability benefits over a 3 year period. This was a retrospective, file review based study of certificates of patients certified for mental disability in the period of January 2006 to December 2008. Certificates of a total of 1794 mentally retarded and 285 mentally ill were reviewed. The data regarding utilization of disability benefits was assessed. Patients from rural areas did not avail any benefits other than the disability pension. Among Mentally Ill, Schizophrenia accounted for highest certifications. Males had higher disability compared to females, and Dementia showed highest disability as per IDEAS. Though initial hurdles due to disability measurement have been crossed, disability benefits are still elusive to the vast majority of the disabled. Proper awareness and education will help in reducing the stigma and in the effective utilization of benefits.

  4. 38 CFR 13.100 - Supervision of fiduciaries.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Supervision of fiduciaries. 13.100 Section 13.100 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.100 Supervision of fiduciaries. (a) Federal...

  5. 38 CFR 13.100 - Supervision of fiduciaries.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Supervision of fiduciaries. 13.100 Section 13.100 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.100 Supervision of fiduciaries. (a) Federal...

  6. 38 CFR 13.100 - Supervision of fiduciaries.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Supervision of fiduciaries. 13.100 Section 13.100 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.100 Supervision of fiduciaries. (a) Federal...

  7. 38 CFR 13.100 - Supervision of fiduciaries.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Supervision of fiduciaries. 13.100 Section 13.100 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.100 Supervision of fiduciaries. (a) Federal...

  8. 38 CFR 13.100 - Supervision of fiduciaries.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Supervision of fiduciaries. 13.100 Section 13.100 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.100 Supervision of fiduciaries. (a) Federal...

  9. Investment or Insurance?

    ERIC Educational Resources Information Center

    Gray, Mary W.

    1990-01-01

    The debate about the "cashability" of faculty pension benefits raises questions about intent, fairness, and who controls what. Boards must weigh whether to allow faculty and staff to withdraw or transfer pension funds such as TIAA-CREF (Teachers Insurance and Annuity Association-College Retirement Equities Fund). (Author/MSE)

  10. 38 CFR 21.7305 - Conflicting interests.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Conflicting interests. 21.7305 Section 21.7305 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED... Bill-Active Duty) Administrative § 21.7305 Conflicting interests. In administering benefits payable...

  11. 38 CFR 21.7305 - Conflicting interests.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Conflicting interests. 21.7305 Section 21.7305 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED... Bill-Active Duty) Administrative § 21.7305 Conflicting interests. In administering benefits payable...

  12. 38 CFR 21.7305 - Conflicting interests.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Conflicting interests. 21.7305 Section 21.7305 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED... Bill-Active Duty) Administrative § 21.7305 Conflicting interests. In administering benefits payable...

  13. 38 CFR 21.7305 - Conflicting interests.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Conflicting interests. 21.7305 Section 21.7305 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED... Bill-Active Duty) Administrative § 21.7305 Conflicting interests. In administering benefits payable...

  14. Partial sick leave associated with disability pension: propensity score approach in a register-based cohort study

    PubMed Central

    Kausto, Johanna; Solovieva, Svetlana; Virta, Lauri J; Viikari-Juntura, Eira

    2012-01-01

    Objectives To support sustainability of the welfare society enhanced work retention is needed among those with impaired work ability. Partial health-related benefits have been introduced for this target. The aim was to estimate the effects of partial sick leave on transition to disability pension applying propensity score methods. Design Register-based cohort study. Setting Sample from the national sickness insurance registers representative of the Finnish working population (full-time workers) with long-term sickness absence due to musculoskeletal disorders, mental disorders, traumas or tumours. Participants All recipients of partial or full sickness benefit whose sick leave period had ended between 1 May and 31 December 2007 were included. The sample was limited to four most prevalent diagnostic groups—mental and musculoskeletal disorders, traumas and tumours. The total sample consisted of 1047 subjects on partial sick leave (treatment group) and 28 380 subjects on full sick leave (control group). A subsample (1017 and 25 249 subjects, respectively) was formed to improve the comparability of the two groups. Outcome measures A three-category measure and a binary measure for the occurrence of disability pension on the last day of 2008 were computed. Results Partial sickness benefit reduced the risk (change in absolute risk) of full disability pension by 6% and increased the risk of partial disability pension by 8% compared with full sick leave. The effects did not differ markedly for the two main diagnostic groups of musculoskeletal and mental disorders. In men, the use of full disability pension was reduced by 10% with a 5% increase in the use of partial disability pension, while in women the effects were close to those of the total sample. Conclusions Our findings suggest that combining work with partial sick leave may provide one means to increase work retention at population level. The use of partial sick leave could be encouraged among men. PMID:23144260

  15. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  16. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  17. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  18. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  19. 29 CFR 4022.24 - Benefit increases.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  20. 29 CFR 4022.3 - Guaranteed benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  1. 29 CFR 4022.3 - Guaranteed benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  2. 29 CFR 4022.3 - Guaranteed benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  3. 29 CFR 4022.3 - Guaranteed benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  4. 29 CFR 4022.3 - Guaranteed benefits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  5. Mean-variance portfolio selection for defined-contribution pension funds with stochastic salary.

    PubMed

    Zhang, Chubing

    2014-01-01

    This paper focuses on a continuous-time dynamic mean-variance portfolio selection problem of defined-contribution pension funds with stochastic salary, whose risk comes from both financial market and nonfinancial market. By constructing a special Riccati equation as a continuous (actually a viscosity) solution to the HJB equation, we obtain an explicit closed form solution for the optimal investment portfolio as well as the efficient frontier.

  6. Register-based data of psychosocial working conditions and occupational groups as predictors of disability pension due to musculoskeletal diagnoses: a prospective cohort study of 24 543 Swedish twins

    PubMed Central

    2013-01-01

    Background Occupations and psychosocial working conditions have rarely been investigated as predictors of disability pension in population-based samples. This study investigated how occupational groups and psychosocial working conditions are associated with future disability pension due to musculoskeletal diagnoses, accounting for familial factors in the associations. Methods A sample of 24 543 same-sex Swedish twin individuals was followed from 1993 to 2008 using nationwide registries. Baseline data on occupations were categorized into eight sector-defined occupational groups. These were further used to reflect psychosocial working conditions by applying the job strain scores of a Job Exposure Matrix. Cox proportional hazard ratios (HR) were estimated. Results During the 12-year (average) follow-up, 7% of the sample was granted disability pension due to musculoskeletal diagnoses. Workers in health care and social work; agriculture, forestry and fishing; transportation; production and mining; and the service and military work sectors were two to three times more likely to receive a disability pension than those in the administration and management sector. Each single unit decrease in job demands and each single unit increase in job control and social support significantly predicted disability pension. Individuals with high work strain or an active job had a lower hazard ratio of disability pension, whereas a passive job predicted a significantly higher hazard ratio. Accounting for familial confounding did not alter these results. Conclusion Occupational groups and psychosocial working conditions seem to be independent of familial confounding, and hence represent risk factors for disability pension due to musculoskeletal diagnoses. This means that preventive measures in these sector-defined occupational groups and specific psychosocial working conditions might prevent disability pension due to musculoskeletal diagnoses. PMID:24040914

  7. Register-based data of psychosocial working conditions and occupational groups as predictors of disability pension due to musculoskeletal diagnoses: a prospective cohort study of 24,543 Swedish twins.

    PubMed

    Ropponen, Annina; Samuelsson, Åsa; Alexanderson, Kristina; Svedberg, Pia

    2013-09-16

    Occupations and psychosocial working conditions have rarely been investigated as predictors of disability pension in population-based samples. This study investigated how occupational groups and psychosocial working conditions are associated with future disability pension due to musculoskeletal diagnoses, accounting for familial factors in the associations. A sample of 24,543 same-sex Swedish twin individuals was followed from 1993 to 2008 using nationwide registries. Baseline data on occupations were categorized into eight sector-defined occupational groups. These were further used to reflect psychosocial working conditions by applying the job strain scores of a Job Exposure Matrix. Cox proportional hazard ratios (HR) were estimated. During the 12-year (average) follow-up, 7% of the sample was granted disability pension due to musculoskeletal diagnoses. Workers in health care and social work; agriculture, forestry and fishing; transportation; production and mining; and the service and military work sectors were two to three times more likely to receive a disability pension than those in the administration and management sector. Each single unit decrease in job demands and each single unit increase in job control and social support significantly predicted disability pension. Individuals with high work strain or an active job had a lower hazard ratio of disability pension, whereas a passive job predicted a significantly higher hazard ratio. Accounting for familial confounding did not alter these results. Occupational groups and psychosocial working conditions seem to be independent of familial confounding, and hence represent risk factors for disability pension due to musculoskeletal diagnoses. This means that preventive measures in these sector-defined occupational groups and specific psychosocial working conditions might prevent disability pension due to musculoskeletal diagnoses.

  8. 38 CFR 13.102 - Accountability of legal custodians.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Accountability of legal custodians. 13.102 Section 13.102 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.102 Accountability of legal custodians. (a...

  9. 38 CFR 13.103 - Investments by Federal fiduciaries.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Investments by Federal fiduciaries. 13.103 Section 13.103 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.103 Investments by Federal fiduciaries. (a...

  10. 38 CFR 13.103 - Investments by Federal fiduciaries.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Investments by Federal fiduciaries. 13.103 Section 13.103 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS VETERANS BENEFITS ADMINISTRATION, FIDUCIARY ACTIVITIES § 13.103 Investments by Federal fiduciaries. (a...

  11. 38 CFR 17.902 - Preauthorization.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Preauthorization. 17.902 Section 17.902 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea-Spina Bifida...

  12. 38 CFR 17.903 - Payment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Payment. 17.903 Section 17.903 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea-Spina Bifida...

  13. 38 CFR 17.903 - Payment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Payment. 17.903 Section 17.903 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea-Spina Bifida...

  14. 38 CFR 17.903 - Payment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Payment. 17.903 Section 17.903 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea-Spina Bifida...

  15. 38 CFR 17.902 - Preauthorization.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Preauthorization. 17.902 Section 17.902 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea-Spina Bifida...

  16. 38 CFR 17.903 - Payment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Payment. 17.903 Section 17.903 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea-Spina Bifida...

  17. 38 CFR 17.902 - Preauthorization.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Preauthorization. 17.902 Section 17.902 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea-Spina Bifida...

  18. Reliance on social security benefits by Swedish patients with ill-health attributed to dental fillings: a register-based cohort study.

    PubMed

    Naimi-Akbar, Aron; Svedberg, Pia; Alexanderson, Kristina; Ekstrand, Jan; Sandborgh-Englund, Gunilla

    2012-08-30

    Some people attribute their ill health to dental filling materials, experiencing a variety of symptoms. Yet, it is not known if they continue to financially support themselves by work or become reliant on different types of social security benefits. The aim of this study was to analyse reliance on different forms of social security benefits by patients who attribute their poor health to dental filling materials. A longitudinal cohort study with a 13-year follow up. The subjects included were 505 patients attributing their ill health to dental restorative materials, who applied for subsidised filling replacement. They were compared to a cohort of matched controls representing the general population (three controls per patient). Annual individual data on disability pension, sick leave, unemployment benefits, and socio-demographic factors was obtained from Statistics Sweden. Generalized estimating equations were used to test for differences between cohorts in number of days on different types of social security benefits. The cohort of dental filling patients had a significantly higher number of days on sick leave and disability pension than the general population. The test of an overall interaction effect between time and cohort showed a significant difference between the two cohorts regarding both sick leave and disability pension. In the replacement cohort, the highest number of sick-leave days was recorded in the year they applied for subsidised replacement of fillings. While sick leave decreased following the year of application, the number of days on disability pension increased and peaked at the end of follow-up. Ill health related to dental materials is likely to be associated with dependence on social security benefits. Dental filling replacement does not seem to improve workforce participation.

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

    PubMed

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

    2016-01-01

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

  20. To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to extend certain provisions relating to multiemployer defined benefit pension plans.

    THOMAS, 113th Congress

    Rep. Crowley, Joseph [D-NY-14

    2014-12-01

    House - 12/01/2014 Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the... (All Actions) Notes: For further action, see H.R.5771, which became Public Law 113-295 on 12/19/2014. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  1. Claims procedures for employee benefit plans--Pension and Welfare Benefits Administration, Department of Labor. Request for information.

    PubMed

    1997-09-08

    This document requests information from the public concerning the advisability of amending the existing regulation under the Employee Retirement Income Security Act of 1974 (ERISA) that establishes minimum requirements for employee benefit plan claims procedures. The term "claims procedure" refers to the process that employee benefit plans must provide for participants and beneficiaries who seek to obtain pension or welfare plan benefits, including requests for medical treatment or services, consideration of claims, and review of denials of claims by plans. The primary purpose of this notice is to obtain information to assist the Department of Labor (the Department) in evaluating (1) the extent to which the current claims procedure regulation assures that group health plan participants and beneficiaries are provided with effective and timely means to file and resolve claims for health care benefits, and (1) whether and in what way the existing minimum requirements should be amended with respect to group health plans covered by ERISA. The furnished information also will assist the Department in determining whether the regulation should be amended with respect to pension plans covered by ERISA and in developing legislative proposals to address any identified deficiencies relating to the claims procedures that cannot be addressed by amending the current regulation.

  2. Amendments to Summary Plan Description regulations. Pension and Welfare Benefits Administration, Labor. Final rule.

    PubMed

    2000-11-21

    This document contains a final rule amending the regulations governing the content of the Summary Plan Description (SPD) required to be furnished to employee benefit plan participants and beneficiaries under the Employee Retirement Income Security Act of 1974, as amended (ERISA). These amendments implement information disclosure recommendations of the President's Advisory Commission on Consumer Protection and Quality in the Health Care Industry, as set forth in their November 20, 1997, report, "Consumer Bill of Rights and Responsibilities." Specifically, the amendments clarify benefit, medical provider, and other information required to be disclosed in, or as part of, the SPD of a group health plan and repeal the limited exemption with respect to SPDs of welfare plans providing benefits through qualified health maintenance organizations (HMOs). In addition, this document contains several amendments updating and clarifying provisions relating to the content of SPDs that affect both pension and welfare benefit plans. This document also adopts in final form certain regulations that were effective on an interim basis implementing amendments to ERISA enacted as part of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). This final rule will affect employee pension and welfare benefit plans, including group health plans, as well as administrators, fiduciaries, participants and beneficiaries of such plans.

  3. [The end of discrimination in social security for the elderly? Some remarks on the consequences of the paradigm shift in a life course perspective on gender].

    PubMed

    Fachinger, Uwe

    2008-10-01

    Trying to analyse the effects of the paradigm shift in the old age social security system in Germany (GRV) from a life cycle gender perspective yields light and shade - it is a conglomeration of individual- and family-specific transfers, financed by a mix of contributions and taxes, and with measures of explicit and implicit, intended and not intended ex-post and ex-ante redistribution and discrimination.The paradigm shift has increased the complexity of the system and created additional elements of gender specific discrimination as well as reduced established elements of the so called "social compensation". Furthermore, the relevance of complementary private and occupational pensions will increase absolute and relative due to the reduction of the pension level. This will raise the importance of earnings in old age especially those that are without any elements of social security compensation or without elements of recognition of activities beside employment. Overall the paradigm shift has intensified the discrimination of women in two ways and the pension privatisation has caused redistribution from the bottom to the top. In other words, there is an increase in inter- and intra-gender discrimination. Due to the changes and the emphasis of aspects of an independent old age security savings for women the norm of the "male breadwinner model" has increased. The importance of "providing one's own pension" additionally creates distribution conflicts within a partnership. Because of the necessity of constant payments over time within a private insurance and the changes of an individual income and gender-specific life cycle, conflicts may occur time and again. The dependence of life-long partnerships on each other is not reduced or abolished with the strengthening of the individualistic model of protection, but is qualitatively and quantitatively improved. Against this background, the measures of the statutory pension system which are aimed towards the situation of a woman's life are important factors to combat the disadvantages of private funded pension systems of which mainly women are affected in building up rights to future benefits. The analysis shows that the paradigm shift primarily brings disadvantages to women. They disproportionally depend on statutory pension system benefits, and therefore also on compensating benefits of the negative consequences of private and occupational pension systems. For the future an increase in poverty of older people - and especially women - can be seen to emerge because of pension privatisation and the reduction of the pension level in the German social security system.

  4. 38 CFR 3.27 - Automatic adjustment of benefit rates.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.27 Automatic... pension. (Authority: 38 U.S.C. 5312(a)) (b) Parents' dependency and indemnity compensation—maximum annual... the maximum monthly rates of dependency indemnity compensation for parents. (Authority: 38 U.S.C. 5312...

  5. 38 CFR 3.40 - Philippine and Insular Forces.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.40 Philippine and... of the Navy is included for pension, compensation, dependency and indemnity compensation, and burial... compensation and dependency and indemnity compensation. Except as provided in §§ 3.42 and 3.43, benefits based...

  6. 38 CFR 3.40 - Philippine and Insular Forces.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.40 Philippine and... of the Navy is included for pension, compensation, dependency and indemnity compensation, and burial... compensation and dependency and indemnity compensation. Except as provided in §§ 3.42 and 3.43, benefits based...

  7. 38 CFR 3.702 - Dependency and indemnity compensation.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Dependency and indemnity... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and Elections § 3.702 Dependency and indemnity compensation. (a) Right to elect. A person who is eligible for death...

  8. 38 CFR 3.27 - Automatic adjustment of benefit rates.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.27 Automatic... pension. (Authority: 38 U.S.C. 5312(a)) (b) Parents' dependency and indemnity compensation—maximum annual... the maximum monthly rates of dependency indemnity compensation for parents. (Authority: 38 U.S.C. 5312...

  9. 38 CFR 3.702 - Dependency and indemnity compensation.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Dependency and indemnity... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and Elections § 3.702 Dependency and indemnity compensation. (a) Right to elect. A person who is eligible for death...

  10. 38 CFR 3.702 - Dependency and indemnity compensation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Dependency and indemnity... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and Elections § 3.702 Dependency and indemnity compensation. (a) Right to elect. A person who is eligible for death...

  11. 38 CFR 3.40 - Philippine and Insular Forces.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.40 Philippine and... of the Navy is included for pension, compensation, dependency and indemnity compensation, and burial... compensation and dependency and indemnity compensation. Except as provided in §§ 3.42 and 3.43, benefits based...

  12. 38 CFR 3.27 - Automatic adjustment of benefit rates.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.27 Automatic... pension. (Authority: 38 U.S.C. 5312(a)) (b) Parents' dependency and indemnity compensation—maximum annual... the maximum monthly rates of dependency indemnity compensation for parents. (Authority: 38 U.S.C. 5312...

  13. 38 CFR 3.27 - Automatic adjustment of benefit rates.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.27 Automatic... pension. (Authority: 38 U.S.C. 5312(a)) (b) Parents' dependency and indemnity compensation—maximum annual... the maximum monthly rates of dependency indemnity compensation for parents. (Authority: 38 U.S.C. 5312...

  14. 38 CFR 3.40 - Philippine and Insular Forces.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.40 Philippine and... of the Navy is included for pension, compensation, dependency and indemnity compensation, and burial... compensation and dependency and indemnity compensation. Except as provided in §§ 3.42 and 3.43, benefits based...

  15. 38 CFR 3.40 - Philippine and Insular Forces.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.40 Philippine and... of the Navy is included for pension, compensation, dependency and indemnity compensation, and burial... compensation and dependency and indemnity compensation. Except as provided in §§ 3.42 and 3.43, benefits based...

  16. 38 CFR 3.27 - Automatic adjustment of benefit rates.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.27 Automatic... pension. (Authority: 38 U.S.C. 5312(a)) (b) Parents' dependency and indemnity compensation—maximum annual... the maximum monthly rates of dependency indemnity compensation for parents. (Authority: 38 U.S.C. 5312...

  17. 38 CFR 3.702 - Dependency and indemnity compensation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Dependency and indemnity... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and Elections § 3.702 Dependency and indemnity compensation. (a) Right to elect. A person who is eligible for death...

  18. 38 CFR 3.702 - Dependency and indemnity compensation.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Dependency and indemnity... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and Elections § 3.702 Dependency and indemnity compensation. (a) Right to elect. A person who is eligible for death...

  19. 38 CFR 3.806 - Death gratuity; certification.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Death gratuity... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Special Benefits § 3.806 Death... claim filed with it that: (1) Death resulted from: (i) Disease or injury incurred or aggravated while on...

  20. 38 CFR 17.905 - Medical records.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Medical records. 17.905 Section 17.905 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea-Spina Bifida...

  1. 38 CFR 17.905 - Medical records.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Medical records. 17.905 Section 17.905 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea-Spina Bifida...

  2. 38 CFR 17.905 - Medical records.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Medical records. 17.905 Section 17.905 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea-Spina Bifida...

  3. 38 CFR 17.905 - Medical records.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Medical records. 17.905 Section 17.905 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea-Spina Bifida...

  4. 38 CFR 3.100 - Delegations of authority.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Delegations of authority. 3.100 Section 3.100 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Delegations of authority. (a) Authority is delegated to the Under Secretary for Benefits and to supervisory or...

  5. 38 CFR 3.100 - Delegations of authority.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Delegations of authority. 3.100 Section 3.100 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Delegations of authority. (a) Authority is delegated to the Under Secretary for Benefits and to supervisory or...

  6. 38 CFR 3.806 - Death gratuity; certification.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Death gratuity... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Special Benefits § 3.806 Death... claim filed with it that: (1) Death resulted from: (i) Disease or injury incurred or aggravated while on...

  7. 38 CFR 3.806 - Death gratuity; certification.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Death gratuity... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Special Benefits § 3.806 Death... claim filed with it that: (1) Death resulted from: (i) Disease or injury incurred or aggravated while on...

  8. 38 CFR 3.806 - Death gratuity; certification.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Death gratuity... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Special Benefits § 3.806 Death... claim filed with it that: (1) Death resulted from: (i) Disease or injury incurred or aggravated while on...

  9. 38 CFR 3.806 - Death gratuity; certification.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Death gratuity... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Special Benefits § 3.806 Death... claim filed with it that: (1) Death resulted from: (i) Disease or injury incurred or aggravated while on...

  10. 38 CFR 21.7805 - Conflicting interests.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Conflicting interests. 21.7805 Section 21.7805 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED... Administrative § 21.7805 Conflicting interests. In administering benefits payable under 10 U.S.C. chapter 1606...

  11. 38 CFR 21.7805 - Conflicting interests.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Conflicting interests. 21.7805 Section 21.7805 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED... Administrative § 21.7805 Conflicting interests. In administering benefits payable under 10 U.S.C. chapter 1606...

  12. 38 CFR 21.7805 - Conflicting interests.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Conflicting interests. 21.7805 Section 21.7805 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED... Administrative § 21.7805 Conflicting interests. In administering benefits payable under 10 U.S.C. chapter 1606...

  13. 38 CFR 21.7805 - Conflicting interests.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Conflicting interests. 21.7805 Section 21.7805 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED... Administrative § 21.7805 Conflicting interests. In administering benefits payable under 10 U.S.C. chapter 1606...

  14. Self-Reported Work Ability Predicts Rehabilitation Measures, Disability Pensions, Other Welfare Benefits, and Work Participation: Longitudinal Findings from a Sample of German Employees.

    PubMed

    Bethge, Matthias; Spanier, Katja; Peters, Elke; Michel, Elliot; Radoschewski, Michael

    2017-09-27

    Purpose The study examined the performance of the Work Ability Index in predicting rehabilitation measures and disability pensions, sickness absence and unemployment benefits, and work participation among a sample of workers previously receiving sickness absence benefits. Methods Workers aged 40 to 54 years who received sickness absence benefits in 2012 completed the Work Ability Index in 2013. Outcomes were extracted from administrative data records. Results Data for 2149 participants were included (mean age: 47.8 years; 54.4% women). Mean follow-up was 19 months. Work Ability Index scores were poor (7-27 points) in 21% of the participants, and moderate (28-36 points) in 38.4%. In all, 224 rehabilitation measures and 35 disability pensions were approved. Fully adjusted analyses showed increased risk of rehabilitation measures in workers with poor (HR 4.55; 95% CI 3.14-6.60) and moderate scores (HR 2.08; 95% CI 1.43-3.01) compared to workers with good or excellent scores (37-49 points). The risk of a disability pension increased significantly for workers with poor scores (HR 7.78; 95% CI 2.59-23.35). In addition, poor scores were prospectively associated with a longer duration of sickness absence and employment benefits, and fewer employment days and less income from regular employment. Conclusions The Work Ability Index is a potential tool for following up workers who already have an increased risk of permanent work disability due to previous long-term sickness absence.

  15. 29 CFR 4050.11 - Limitations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... missing participants. (b) Limitation on benefit value. The total actuarial present value of all benefits... Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION PLAN TERMINATIONS MISSING PARTICIPANTS § 4050.11 Limitations. (a) Exclusive benefit. The benefits provided for under this part will be the only...

  16. 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,…

  17. Mean-Variance Portfolio Selection for Defined-Contribution Pension Funds with Stochastic Salary

    PubMed Central

    Zhang, Chubing

    2014-01-01

    This paper focuses on a continuous-time dynamic mean-variance portfolio selection problem of defined-contribution pension funds with stochastic salary, whose risk comes from both financial market and nonfinancial market. By constructing a special Riccati equation as a continuous (actually a viscosity) solution to the HJB equation, we obtain an explicit closed form solution for the optimal investment portfolio as well as the efficient frontier. PMID:24782667

  18. Management and operating contractors' pension plans

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

    None

    1987-06-01

    This report concerns the management of 28 M and O contractor pension plans with assets exceeding $2.6 billion in 1983. At the end of 1983, these pension plans were overfunded by $600 million. The Department could have saved $94 million in 1983 had the contractors been required to limit their pension plan contributions to the Government-established minimum level. Since 1979, the Department has continually reimbursed these contractors for contributions to pension plans that were already overfunded and we estimate that these plans are currently overfunded in excess of $1 billion. Additional annual savings of about $548,000 could be realized ifmore » the Department obtained waivers for M and O contractors participating in the Pension Benefit Guaranty Corporation's (PBGC) insurance program. Management and Administration, which has overall responsibility for controlling such costs, indicated it did not agree that contractors should fund pension plans at only the minimum required level. General agreement was indicated with the need to obtain waivers from PBGC premiums and better protect the Department's interest in contractor excess pension assets.« less

  19. 29 CFR 4050.5 - Designated benefit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  20. 29 CFR 4050.5 - Designated benefit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  1. 29 CFR 4050.5 - Designated benefit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  2. 29 CFR 4050.5 - Designated benefit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  3. 29 CFR 4050.5 - Designated benefit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  4. Are the Chinese Saving for Old Age?: The Relationship between Future Pension Benefits of 45-60 Years Old Chinese and Current Household Expenditures.

    PubMed

    van Dullemen, C E; Nagel, I; de Bruijn, J M G

    2017-01-01

    Worldwide, older people's support used to be the adult children's responsibility. In China, two generations after introducing the one-child policy in the late 70-ies, this becomes an increasingly demanding obligation. The Chinese government took the responsibility to mitigating old- age poverty risks and realized unprecedented progress in pension coverage. At the same time, the household savings increased to about 30 % of disposable income. Built on previous research on the politics of ageing, this study analyses households responses to the established governmental and firm pension programs as well as to the New Rural Pension Scheme (NRPS), introduced in 2009. The central question is: will participation in the established and new pension programs lead to higher current Chinese household expenditures and therefore to lower savings? The China Health and Retirement Longitudinal Study (CHARLS) dataset of 2011 offered the opportunity to study the influence of the recently introduced NRPS. We find that Chinese households with members between 45 and 60 years who expect future benefits of NRPS do not have higher expenditures than those not covered by NRPS. For the participants in the established, mostly urban pension programs a correlation was found with higher current expenditures (28 % more spending on basic needs, 80 % more on luxury) However, further analysis shows that this correlation cannot be interpreted as a causal relationship. This implies that coverage by pensions, be it in urban or rural programs, does not determine higher current expenditures and lower savings.

  5. Pensions under Pressure: Charter Innovation in Teacher Retirement Benefits

    ERIC Educational Resources Information Center

    Podgursky, Michael; Aud Pendergrass, Susan; Hesla, Kevin

    2018-01-01

    Public school districts are facing twin challenges: maintaining a labor supply of qualified teachers while shoring up the deteriorating system that compensates them. Keeping public-school teachers' pensions plans flush is expensive, and it accounts for a growing share of education spending. In some states, public charter schools provide an…

  6. 78 FR 6181 - Agency Information Collection (Fully Developed Claims) (Applications for Compensation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-29

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0747] Agency Information Collection (Fully Developed Claims) (Applications for Compensation; Applications for Pension; Applications for DIC, Death..., Death Pension, and/or Accrued Benefits, VA Form 21-534EZ. OMB Control Number: 2900-0747. Type of Review...

  7. 77 FR 64389 - Proposed Information Collection (Fully Developed Claims) (Applications for Compensation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-19

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0747] Proposed Information Collection (Fully Developed Claims) (Applications for Compensation; Applications for Pension; Applications for DIC, Death..., Death Pension, and/or Accrued Benefits, VA Form 21-534EZ. OMB Control Number: 2900-0747. Type of Review...

  8. 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

    ... Claim Questionnaire for Farm Income) Activity Under OMB Review AGENCY: Veterans Benefits Administration... INFORMATION: Title: Pension Claim Questionnaire for Farm Income, VA Form 21- 4165. OMB Control Number: 2900... to gather information necessary to determine a claimant's countable annual income and available...

  9. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

  10. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

  11. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

  12. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

  13. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

  14. Toward Explaining Earlier Retirement after 1970.

    ERIC Educational Resources Information Center

    Ippolito, Richard A.

    1990-01-01

    Rule changes in the social security system and pension plans suggest that labor force participation rates for men aged 55 to 64 fell by 20 percent from 1970 through 1986 because of the increase in social security benefits and a change in private pension rules encouraging earlier retirement. (Author/JOW)

  15. Retirement Headaches Take Root

    ERIC Educational Resources Information Center

    Sawchuk, Stephen

    2013-01-01

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

  16. 38 CFR 3.811 - Minimum income annuity and gratuitous annuity.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  17. 38 CFR 17.905 - Medical records.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Medical records. 17.905 Section 17.905 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans-Spina Bifida and Covered Birth Defects § 17.905 Medical...

  18. 38 CFR 17.904 - Review and appeal process.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Review and appeal process. 17.904 Section 17.904 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea...

  19. 38 CFR 17.904 - Review and appeal process.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Review and appeal process. 17.904 Section 17.904 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea...

  20. 38 CFR 17.904 - Review and appeal process.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Review and appeal process. 17.904 Section 17.904 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea...

  1. 38 CFR 17.904 - Review and appeal process.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Review and appeal process. 17.904 Section 17.904 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS MEDICAL Health Care Benefits for Certain Children of Vietnam Veterans and Veterans with Covered Service in Korea...

  2. 76 FR 45403 - Disclosure to Participants

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-29

    ... regulation on Disclosure to Participants. The regulation is obsolete as a result of the Pension Protection... Benefit Guaranty Corporation's guarantee. The Pension Protection Act of 2006 repealed section 4011 for..., DC 20005, 202-326-4024. (TTY/TDD users may call the Federal relay service toll-free at 1-800- 877...

  3. 29 CFR 4281.41 - Benefit suspensions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  4. 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 is...

  5. 29 CFR 4281.41 - Benefit suspensions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  6. 29 CFR 4281.41 - Benefit suspensions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  7. 29 CFR 4281.41 - Benefit suspensions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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

    ERIC Educational Resources Information Center

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

    2002-01-01

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

  9. 48 CFR 9904.412-40 - Fundamental requirement.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... in current and future cost accounting periods. (b) Measurement of pension cost. (1) For defined.... 9904.412-40 Section 9904.412-40 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412-40 Fundamental requirement. (a) Components of pension...

  10. 29 CFR 4281.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION... 4261 of ERISA. Insolvency benefit level means the greater of the resource benefit level or the benefit level guaranteed by the PBGC for each participant and beneficiary in pay status. Insolvency year means...

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

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

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

  12. 38 CFR 21.5725 - Obtaining benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. 38 CFR 21.5725 - Obtaining benefits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  14. 38 CFR 21.5725 - Obtaining benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  15. 38 CFR 21.5725 - Obtaining benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  16. 38 CFR 21.5725 - Obtaining benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  17. 29 CFR 4281.45 - Notices of insolvency benefit level.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Notices of insolvency benefit level. 4281.45 Section 4281.45 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY... MASS WITHDRAWAL Benefit Suspensions § 4281.45 Notices of insolvency benefit level. (a) Requirement of...

  18. 29 CFR 4022.22 - Maximum guaranteeable benefit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Maximum guaranteeable benefit. 4022.22 Section 4022.22 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND... Maximum guaranteeable benefit. Subject to section 4022B of ERISA and part 4022B of this chapter, benefits...

  19. Employer-Sponsored Health Insurance: Are Employers Good Agents for Their Employees?

    PubMed Central

    Peele, Pamela B.; Lave, Judith R.; Black, Jeanne T.; Evans III, John H.

    2000-01-01

    Employers in the United States provide many welfare-type benefits, such as life insurance, disability insurance, health insurance, and pensions, to their employees. Employers can be viewed as performing an agency role in purchasing pension, health, and other welfare benefits for their employees. An exploration of their competence in this role as agents for their employees indicates that large employers are very helpful to their employees in this arena. They seem to contribute to individual employees' welfare by providing them with valued services in purchasing health insurance. PMID:10834079

  20. Employer-sponsored health insurance: are employers good agents for their employees?

    PubMed

    Peele, P B; Lave, J R; Black, J T; Evans, J H

    2000-01-01

    Employers in the United States provide many welfare-type benefits, such as life insurance, disability insurance, health insurance, and pensions, to their employees. Employers can be viewed as performing an agency role in purchasing pension, health, and other welfare benefits for their employees. An exploration of their competence in this role as agents for their employees indicates that large employers are very helpful to their employees in this arena. They seem to contribute to individual employees' welfare by providing them with valued services in purchasing health insurance.

  1. For Teachers, a Better Kind of Pension Plan

    ERIC Educational Resources Information Center

    Winters, Marcus A.

    2017-01-01

    Public school teachers deserve a compensation system that puts them on a secure path toward retirement. The severely backloaded structure of today's public school teacher pension systems benefit only a small proportion of entering teachers while putting the rest on an insecure retirement path. But there is a cost-neutral solution to this problem…

  2. 26 CFR 1.411(d)-2 - Termination or partial termination; discontinuance of contributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit... which is found by the Secretary of Labor or the Pension Benefit Guaranty Corporation (whichever is..., maintaining the plan (determined as of the date such cessation or decrease is adopted) is created or increased...

  3. 26 CFR 1.72-15 - Applicability of section 72 to accident or health plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retirement and the payment of an earlier pension in the event of permanent disability. This section will also... presumed that the disability pension is provided by employer contributions, unless the plan expressly... or inclusion of accident or health benefits under sections 104 and 105. For example, the investment...

  4. 38 CFR 3.854 - Limitation on payments for minor.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Limitation on payments for minor. 3.854 Section 3.854 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Institutional Awards § 3.854 Limitation on payments for minor. Benefits will not be authorized to a fiduciary...

  5. 38 CFR 13.101 - Management and use of estates of minors.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Management and use of estates of minors. 13.101 Section 13.101 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... minors. Department of Veterans Affairs benefits payable in behalf of minors should be used for their...

  6. 38 CFR 13.101 - Management and use of estates of minors.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Management and use of estates of minors. 13.101 Section 13.101 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... minors. Department of Veterans Affairs benefits payable in behalf of minors should be used for their...

  7. 38 CFR 3.854 - Limitation on payments for minor.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Limitation on payments for minor. 3.854 Section 3.854 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Institutional Awards § 3.854 Limitation on payments for minor. Benefits will not be authorized to a fiduciary...

  8. 38 CFR 17.91 - Protection of health-care eligibility.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Protection of health-care eligibility. Any veteran whose entitlement to VA pension is terminated by reason of... reason of income from the veteran's employment. (b) A veteran who does not participate in a vocational... and medical services benefits only if the veteran's pension is terminated by reason of income from the...

  9. 38 CFR 3.802 - Medal of Honor.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., Compensation, and Dependency and Indemnity Compensation Special Benefits § 3.802 Medal of Honor. (a) The... certificate issued in which the right of the person named in the certificate to the special pension is set forth. The special pension will be authorized on the basis of such certification. (Authority: 38 U.S.C...

  10. The welfare state, pensions, privatization: the case of Social Security in the United States.

    PubMed

    Du Boff, R B

    1997-01-01

    In all high-income nations, the welfare state is under challenge, with particular concern voiced about the burden of retirement pensions on the public fisc and on younger workers. The strongest drive against social insurance is taking place in the United States, which has less of it than other nations and appears to be in the best position to meet future entitlement claims. In this article, the author examines the liabilities that the U.S. Social Security system is likely to incur over the next 35 years and finds that there is little danger that the system will fall into insolvency. Privatizing Social Security is not necessary to assure the integrity of future pension benefits. Furthermore, the cost-benefit ratio of privatization appears to be unfavorable, as borne out by the mandatory private pension plan in effect in Chile. Some wealthy nations will face greater demographic strains than the United States, but all need to retain the welfare state as a foundation for future changes in the world of work.

  11. Pension vesting and preretirement lump sums among full-time private sector employees.

    PubMed

    Woods, J R

    1993-01-01

    Vesting among full-time private sector employees has increased dramatically over the past two decades. With further increases expected, it seems likely that almost all workers covered by a pension plan will eventually receive some kind of benefit. Coverage, however, remains a problem. According to the most recently available data, only 46 percent of full-time private employees in 1988 were covered by a pension plan on their current jobs, 35 percent were vested, and an additional 4 percent were vested from a previous job. Vesting rates would have been higher if some workers had not cashed out their retirement benefits when they left previous jobs, but the impact is slight; most lump-sum recipients were also vested or covered on their current jobs. Vesting is higher among older workers and among men, though the gender gap has narrowed appreciably over time. Based on trends in vesting and 1988 rates for all types of workers aged 50-59, the analysis suggests that pension receipt rates among the elderly will continue to increase over the next decade.

  12. 38 CFR 9.14 - Accelerated Benefits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Accelerated Benefits. 9...' GROUP LIFE INSURANCE AND VETERANS' GROUP LIFE INSURANCE § 9.14 Accelerated Benefits. (a) What is an Accelerated Benefit? An Accelerated Benefit is a payment of a portion of your Servicemembers' Group Life...

  13. 38 CFR 9.14 - Accelerated Benefits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Accelerated Benefits. 9...' GROUP LIFE INSURANCE AND VETERANS' GROUP LIFE INSURANCE § 9.14 Accelerated Benefits. (a) What is an Accelerated Benefit? An Accelerated Benefit is a payment of a portion of your Servicemembers' Group Life...

  14. 38 CFR 9.14 - Accelerated Benefits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Accelerated Benefits. 9...' GROUP LIFE INSURANCE AND VETERANS' GROUP LIFE INSURANCE § 9.14 Accelerated Benefits. (a) What is an Accelerated Benefit? An Accelerated Benefit is a payment of a portion of your Servicemembers' Group Life...

  15. 38 CFR 9.14 - Accelerated Benefits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Accelerated Benefits. 9...' GROUP LIFE INSURANCE AND VETERANS' GROUP LIFE INSURANCE § 9.14 Accelerated Benefits. (a) What is an Accelerated Benefit? An Accelerated Benefit is a payment of a portion of your Servicemembers' Group Life...

  16. 38 CFR 9.14 - Accelerated Benefits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Accelerated Benefits. 9...' GROUP LIFE INSURANCE AND VETERANS' GROUP LIFE INSURANCE § 9.14 Accelerated Benefits. (a) What is an Accelerated Benefit? An Accelerated Benefit is a payment of a portion of your Servicemembers' Group Life...

  17. The effect of lengthening life expectancy on future pension and long-term care expenditure in England, 2007 to 2032.

    PubMed

    Malley, Juliette; Hancock, Ruth; Murphy, Mike; Adams, John; Wittenberg, Raphael; Comas-Herrera, Adelina; Curry, Chris; King, Derek; James, Sean; Morciano, Marcello; Pickard, Linda

    2011-01-01

    The aim of this analysis is to examine the effect of different assumptions about future trends in life expectancy (LE) on the sustainability of the pensions and long-term care (LTC) systems. The context is the continuing debate in England about the reform of state pensions and the reform of the system for financing care and support. Macro and micro simulation models are used to make projections of future public expenditure on LTC services for older people and on state pensions and related benefits, making alternative assumptions on increases in future LE. The projections cover the period 2007 to 2032 and relate to England. Results are presented for a base case and for specified variants to the base case. The base case assumes that the number of older people by age and gender rises in line with the Office for National Statistics' principal 2006-based population projection for England. It also assumes no change in disability rates, no changes in patterns of care, no changes in policy and rises in unit care costs and real average earnings by 2 per cent per year. Under these assumptions public expenditure on pensions and related benefits is projected to rise from 4.7 per cent of Gross Domestic Product (GDP) in 2007 to 6.2 per cent of GDP in 2032 and public expenditure on LTC from 0.9 per cent of GDP in 2007 to 1.6 per cent of GDP in 2032. Under a very high LE variant to the GAD principal projection, however, public expenditure on pensions and related benefits is projected to reach 6.8 per cent of GDP in 2032 and public expenditure on LTC 1.7 per cent of GDP in 2032. Policymakers developing reform proposals need to recognise that, since future LE is inevitably uncertain and since variant assumptions about future LE significantly affect expenditure projections, there is a degree of uncertainty about the likely impact of demographic pressures on future public expenditure on pensions and LTC.

  18. 77 FR 60581 - Compensation, Retirement Programs, and Related Benefits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-03

    ..., 612, 619 et al. Compensation, Retirement Programs, and Related Benefits; Final Rule #0;#0;Federal... Programs, and Related Benefits AGENCY: Farm Credit Administration. ACTION: Final rule. SUMMARY: The Farm... and associations to require disclosure of pension benefit and supplemental retirement plans and a...

  19. Developments in Employee Benefits Law.

    ERIC Educational Resources Information Center

    Brewer, Katherine

    1989-01-01

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

  20. Work ability, effort-reward imbalance and disability pension claims.

    PubMed

    Wienert, J; Spanier, K; Radoschewski, F M; Bethge, M

    2017-12-30

    Effort-reward imbalance (ERI) and self-rated work ability are known independent correlates and predictors of intended disability pension claims. However, little research has focused on the interrelationship between the three and whether self-rated work ability mediates the relationship between ERI and intended disability pension claims. To investigate whether self-rated work ability mediates the association between ERI and intended disability pension claims. Baseline data from participants of the Third German Sociomedical Panel of Employees, a 5-year cohort study that investigates determinants of work ability, rehabilitation utilization and disability pensions in employees who have previously received sickness benefits, were analysed. We tested direct associations between ERI with intended disability pension claims (Model 1) and self-rated work ability (Model 2). Additionally, we tested whether work ability mediates the association between ERI and intended disability pension claims (Model 3). There were 2585 participants. Model 1 indicated a significant association between ERI and intended disability pension claims. Model 2 showed a significant association between ERI and self-rated work ability. The mediation in Model 3 revealed a significant indirect association between ERI and intended disability pension claims via self-rated work ability. There was no significant direct association between ERI and intended disability pension claims. Our results support the adverse health-related impact of ERI on self-rated work ability and intended disability pension claims. © The Author 2017. Published by Oxford University Press on behalf of the Society of Occupational Medicine. All rights reserved. For Permissions, please email: journals.permissions@oup.com

  1. Ethnicity and Occupational Pension Membership in the UK

    PubMed Central

    2015-01-01

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

  2. 28 CFR 104.47 - Collateral sources.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... determining the appropriate collateral source offset for future benefit payments, the Special Master may employ an appropriate methodology for determining the present value of such future benefits. In... compensation, including life insurance, pension funds, death benefits programs, and payments by Federal, State...

  3. 76 FR 50283 - Finding Regarding Foreign Social Insurance or Pension System-Bulgaria

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-12

    ... exceptions under section 202(t)(4). Bulgaria instituted a new social insurance law that entered into force on... finding regarding foreign social insurance or pension system--Bulgaria. Finding: Section 202(t)(1) of the Social Security Act (42 U.S.C. 402(t)(1)) prohibits payment of monthly benefits to any individual who is...

  4. Comparisons and Projections: The Teachers' Superannuation Fund in Relation to Public Sector Pension Plans.

    ERIC Educational Resources Information Center

    Atherton, P. J.; Chalcraft, J.

    Data on public sector superannuation plans in Ontario provide the basis for this examination of the current situation regarding the pension funds for public employees and teachers. The report describes and compares the employee/employer contributions, basic benefits, rates of return, and ratio of beneficiaries to contributors in various public…

  5. 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…

  6. Trouble Brewing in San Francisco. Policy Brief

    ERIC Educational Resources Information Center

    Buck, Stuart

    2010-01-01

    The city of San Francisco will face enormous budgetary pressures from the growing deficits in public pensions, both at a state and local level. In this policy brief, the author estimates that San Francisco faces an aggregate $22.4 billion liability for pensions and retiree health benefits that are underfunded--including $14.1 billion for the city…

  7. Trouble Brewing in Orange County. Policy Brief

    ERIC Educational Resources Information Center

    Buck, Stuart

    2010-01-01

    Orange County will soon face enormous budgetary pressures from the growing deficits in public pensions, both at a state and local level. In this policy brief, the author estimates that Orange County faces a total $41.2 billion liability for retiree benefits that are underfunded--including $9.4 billion for the county pension system and an estimated…

  8. 20 CFR 404.408a - Reduction where spouse is receiving a Government pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Government pension. 404.408a Section 404.408a Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD.... Unless you meet one of the exceptions in paragraph (b) of this section, your monthly Social Security... you were employed in work not covered by Social Security on the last day of such employment. Your...

  9. 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.…

  10. 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…

  11. 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 Credits for Veterans and Members of the Uniformed Services Effect of Other Benefits on Payment of Social...

  12. 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 Credits for Veterans and Members of the Uniformed Services Effect of Other Benefits on Payment of Social...

  13. 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 Credits for Veterans and Members of the Uniformed Services Effect of Other Benefits on Payment of Social...

  14. 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 Credits for Veterans and Members of the Uniformed Services Effect of Other Benefits on Payment of Social...

  15. 75 FR 59800 - Privacy Act of 1974; Report of Matching Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-28

    ... beneficiaries who are receiving VA benefits, and to reduce or terminate benefits, if appropriate. The match will... beneficiaries and adjust VA benefit payments as prescribed by law. The proposed matching program will enable VA... matching Railroad Retirement Board (RRB), retirement and survivor benefits records with VA pension...

  16. 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)

  17. 42 CFR 436.608 - Applications for other benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  18. 42 CFR 436.608 - Applications for other benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  20. 29 CFR 4041A.43 - Benefit forms.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

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