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Sample records for demantelement enseignements retires

  1. Ah, Retirement! Hmm, Retirement?

    ERIC Educational Resources Information Center

    Vance, Jack O.

    1976-01-01

    Discusses the disadvantages of compulsory retirement at age 65 for senior business executives and suggests several possible ways companies can make good use of the experience and expertise of retirement-age executives. (Available from Business Horizons, School of Business, Indiana University, Bloomington, Indiana 47401; $2.50, single copy) (JG)

  2. Disability retirement

    NASA Technical Reports Server (NTRS)

    Eck, R. L.

    1975-01-01

    Eligibility for disability retirement is discussed. General guidelines and a few standards are given. Usually the same basic medical principles apply to the evaluation of claims for disability retirement as apply to determining medical suitability for initial employment.

  3. Retiring Lives

    ERIC Educational Resources Information Center

    Carnell, Eileen, Ed.; Lodge, Caroline, Ed.

    2009-01-01

    "Retiring Lives" presents fourteen personal real life stories from people at various stages of retiring. Each author recounts their own story about retiring, bringing together many aspects of the experiences: the social, psychological and practical. These inspirational and illustrated stories will encourage the reader to hold up these…

  4. Mental Retirement*

    PubMed Central

    Rohwedder, Susann; Willis, Robert J.

    2010-01-01

    Some studies suggest that people can maintain their cognitive abilities through “mental exercise.” This has not been unequivocally proven. Retirement is associated with a large change in a person’s daily routine and environment. In this paper, we propose two mechanisms how retirement may lead to cognitive decline. For many people retirement leads to a less stimulating daily environment. In addition, the prospect of retirement reduces the incentive to engage in mentally stimulating activities on the job. We investigate the effect of retirement on cognition empirically using cross-nationally comparable surveys of older persons in the United States, England, and 11 European countries in 2004. We find that early retirement has a significant negative impact on the cognitive ability of people in their early 60s that is both quantitatively important and causal. Identification is achieved using national pension policies as instruments for endogenous retirement. PMID:20975927

  5. Budgeting for Early Retirements.

    ERIC Educational Resources Information Center

    Johnson, Donald R.

    1999-01-01

    School business administrators are devoting a significant portion of their time to retirement-related issues. Describes the retirement systems in place in Illinois and provides some budgeting examples for retirements and early retirements of school district personnel. (MLF)

  6. Retired Adults: Perceptions on Successful Retirement

    ERIC Educational Resources Information Center

    Rausch, Suzanne

    2013-01-01

    This dissertation is an examination of the perceptions offered by adults who self-identify as being successfully retired. The increase in the percentage of the retiring population in the United States in the immediate future alerts us to the need to identify strategies that have been reported by retirees to successfully transition into retirement.…

  7. Transition to Retirement Jobs.

    ERIC Educational Resources Information Center

    Iams, Howard M.

    Many retired persons return to work, to some extent, following their retirement. Data from the 1982 New Beneficiary Survey (NBS) of 4,212 women and 5,307 men were examined to determine the employment of retired-worker beneficiaries who were working 18-30 months after first receiving retired-worker benefits. According to the NBS data, over…

  8. Retirement and relevant contemplation.

    PubMed

    Khan, H U; Latif, S A

    2010-01-01

    Retirement literally means withdrawing from the service. The retirement age varies from country to country, generally between 55 and 70 years. There are many effects of retirement upon retirees. The physical and mental health may be disrupted or decline or may remain unaffected. Early retirement have an increased mortality than those who retired lately. Mandatory retirement is applicable to certain occupation like military personnel and airline pilot. Life after retirement from service may have many options like retired community, charities, tourism, and care for grand children or devote to a hobby or sports. The responsibilities of the Government, family and society are the key for the betterment of retired persons. Staying healthy, maintaining social support, spiritual life, good finance and making daily routine prevent stress after retirement.

  9. Psychological research on retirement.

    PubMed

    Wang, Mo; Shi, Junqi

    2014-01-01

    Retirement as a research topic has become increasingly prominent in the psychology literature. This article provides a review of both theoretical development and empirical findings in this literature in the past two decades. We first discuss psychological conceptualizations of retirement and empirical operationalizations of retirement status. We then review three psychological models for understanding the retirement process and associated antecedents and outcomes, including the temporal process model of retirement, the multilevel model of retirement, and the resource-based dynamic model for retirement adjustment. We next survey the empirical findings regarding how various individual attributes, job and organizational factors, family factors, and socioeconomic context are related to the retirement process. We also discuss outcomes associated with retirement in terms of retirees' financial well-being, physical well-being, and psychological well-being.

  10. 20 CFR 404.1088 - Retirement payment to retired partners.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Retirement payment to retired partners. 404... Income § 404.1088 Retirement payment to retired partners. (a) In general. If you are a retired partner... periodic basis by a partnershp on account of your retirement and which are to continue until your...

  11. Early Retirement Programs.

    ERIC Educational Resources Information Center

    Everett, Peter W.

    1984-01-01

    Early retirement programs offer individuals an alternative to the work ethic while allowing them to maintain job security. Examples are given of several early, partial, and phased retirement programs currently being used in universities and public school systems. (DF)

  12. Military Retirement Benefits.

    DTIC Science & Technology

    1984-05-17

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

  13. Functional Age and Retirement.

    ERIC Educational Resources Information Center

    Schaie, K. Warner

    Mandatory retirement because of chronological age is coming under increasing attack and, at least in the United States, it is likely that there may soon be legislative prohibitions against forcing individuals to retire because of age. As a consequence there is renewed interest in redefining retirement criteria in terms of a functional age concept…

  14. Retirement Choice 2014

    DTIC Science & Technology

    2014-09-01

    retirement plans at their 15th year of service.1 Once the final selection is made, the choice is irrevocable. The two options are: 1. High-3 retirement...and examples to help servicemembers.2 We have used a different approach that many have found useful in evalu- ating these retirement choices .3 Here, we

  15. Retirement Planning Program.

    ERIC Educational Resources Information Center

    Edison State Community Coll., Piqua, OH.

    This curriculum guide was developed for use in Edison State Community College's (ESCC's) Community Pre-Retirement Training Program. The first of the guide's seven modules provides a brief look at retirement, retirement planning, and the ESCC program. The second module focuses on relationships, considering issues such as communication, finances,…

  16. Preferred Retirement Timing and Retirement Satisfaction in Women.

    ERIC Educational Resources Information Center

    Szinovacz, Maximiliane

    1987-01-01

    Explored retirement conditions affecting women's preferred retirement timing and retirement satisfaction in 115 women retirees. Revealed that women's life goals, sex role constancy over the years, the economic impact of retirement, and respondents' control over determination of retirement timing were relevant issues. (Author/KS)

  17. Optimizing Early Retirement Decisions.

    DTIC Science & Technology

    2007-11-02

    the military. The U.S. Army’s early retirement program is a temporary one designed to allow some soldiers to leave the service prior to 20 years of...whether it makes financial sense for an officer to select early retirement . A spreadsheet formulation is developed and used to indicate if and when...an officer should select early retirement . The program investigates the decision that various civilian salary levels and various assumed discount rates.

  18. Retirement of Dietrich Baade

    NASA Astrophysics Data System (ADS)

    Walsh, J.

    2016-12-01

    After 35 years as an astronomer at ESO, Dietrich Baade has retired. He held many different scientific positions in ESO during his career and a brief appreciation is presented, together with a glimpse of his astronomical research interests. A retirement party was held in September 2016.

  19. Time To Retire?

    ERIC Educational Resources Information Center

    Dowling-Sendor, Benjamin

    1999-01-01

    In Solon v. Gray Community School Corporation (Indiana)," the school district offered incentives for early retirement to teachers who retired with a minimum age of 58 and a maximum age of 61. The 7th U.S. Circuit Court of Appeals affirmed the core of the district court's ruling that the arrangement discriminated against older workers. (MLF)

  20. The Retirement Career.

    ERIC Educational Resources Information Center

    Kreitlow, Burton; Kreitlow, Doris

    A study examined 140 persons from nine very diverse settings in the United States and England who had retired in a positive way. Interviews with the retirees revealed that despite their diverse geographical, socioeconomic, and racial/ethnic backgrounds, they all had one thing in common--in retirement, all of them had a new and exciting career.…

  1. Sheltering Retirement Income.

    ERIC Educational Resources Information Center

    Bryan, E. Lewis; Cash, L. Stephen

    1987-01-01

    Eligibility for an IRA has been severely changed by the Tax Reform Act of 1986. In 1987 educators who have a retirement plan administered by their employer will face new eligibility rules. For self-employment income, a Keogh plan is an excellent way to shelter income and provide retirement income. (MLW)

  2. Early Retirement Payoff

    ERIC Educational Resources Information Center

    Fitzpatrick, Maria D.; Lovenheim, Michael F.

    2014-01-01

    As public budgets have grown tighter over the past decade, states and school districts have sought ways to control the growth of spending. One increasingly common strategy employed to rein in costs is to offer experienced teachers with high salaries financial incentives to retire early. Although early retirement incentive (ERI) programs have been…

  3. Faculty Emeriti: Retirement Reframed

    ERIC Educational Resources Information Center

    Fishman, Seth Matthew

    2010-01-01

    With the graying of the professoriate continuing and the massive number of baby boomers entering retirement age, universities and college administrations need to adequately prepare for retirement. This is beginning to cause some staffing shortages in the faculty pipeline as well as the loss of institutional history and professional knowledge.…

  4. Preparing for asset retirement.

    PubMed

    Luecke, Randall W; Reinstein, Alan

    2003-04-01

    Statement of Financial Accounting Standards (SFAS) No. 143 requires organizations to recognize a liability for an asset retirement obligation when it is incurred--even if that occurs far in advance of the asset's planned retirement. For example, organizations must recognize future costs associated with medical equipment disposal that carries hazardous material legal obligations.

  5. Employment Trajectories Beyond Retirement.

    PubMed

    Burkert, Carola; Hochfellner, Daniela

    2017-01-01

    Within the political and academic debate on working longer, post-retirement employment is discussed as an alternative to maintain older workers in the labor market. Our article enhances this discussion by studying determinants of transitions into post-retirement jobs within differing work environments of birth cohorts 1940-1942. We estimate proportional subhazard models accounting for competing risks using unique German social security data linked to pension accounts. Our findings suggest that individuals' preferences to take up post-retirement jobs are not mutually exclusive. Our study provides evidence that taking up post-retirement jobs is related to seeking financial security, continuity, and work ability, suggesting that public policy has to develop target-oriented support through a public policy mix of different measures aligned to the different peer groups in the labor market.

  6. Retirement of Lothar Noethe

    NASA Astrophysics Data System (ADS)

    Spyromilio, J.; Holzlöhner, R.

    2016-06-01

    Lothar Noethe retired in April after 33 years at ESO. An appreciation of his contributions is presented, in particular his pioneering work in active optics and his role in the commissioning of the NTT and VLT.

  7. To Retire or Not to Retire? That Is the Question

    ERIC Educational Resources Information Center

    Matthews, Janet R.

    2013-01-01

    During the 1960s, there was extensive hiring of college and university faculty members. This large group of professors are now at or nearing retirement age. Concerns about the economy, the availability of good health insurance, increased life expectancy, and removal of mandatory retirement laws may influence decisions about when to retire.…

  8. The Trend toward Retirement Jobs

    ERIC Educational Resources Information Center

    Buddy, Juanita Warren

    2008-01-01

    Many library media specialists are deciding to return to the workplace after retiring from full-time employment. This article focuses on general information about the trend of retirees acquiring retirement jobs, how and why retired library media specialists return to work, their perceptions of challenges facing library media programs, and advice…

  9. Voluntary Incentive Early Retirement Programs.

    ERIC Educational Resources Information Center

    Research Dialogues, 1988

    1988-01-01

    Arrangements in educational institutions for voluntary early retirement programs are discussed. Retirement at any age can be a profound and stressful lifetime change; and it can also represent a welcome transition into newly satisfying and rewarding opportunities. The focus is on: mandatory retirement (exceptions and the new meaning of "early");…

  10. Retirement: The Challenge of Change.

    ERIC Educational Resources Information Center

    Brady, E. Michael, Ed.

    Intended for persons in their 50s and 60s who are seriously thinking about retirement and younger people who want to learn about aging and retirement, this book was developed as a companion piece to the training program offered to business and nonprofit organizations by the University of Southern Maine retirement planning team. Most of the…

  11. Claus Madsen Retires

    NASA Astrophysics Data System (ADS)

    de Zeeuw, T.; Walsh, J.

    2016-12-01

    Claus Madsen began at ESO as a photographer in 1980 and recently retired as senior advisor on international relations. During his career he authored several books, the most notable being a history of ESO from the late 1980s to the 50th anniversary in 2012. A brief appreciation of his career is presented.

  12. Pre-Retirement Planning.

    ERIC Educational Resources Information Center

    Dever, Scott

    1981-01-01

    Instead of material trinkets, many companies now offer valuable preretirement programs that are either developed by their own personnel departments or made available through third-party organizations. Typically, most programs help employees prepare for retirement by offering general information, financial and legal counsel, and health guidelines.…

  13. The Retirement Process.

    ERIC Educational Resources Information Center

    Carp, Frances M., Ed.

    A conference held to present and discuss new research findings and to consider strategy and tactics for stimulating systematic research on retirement as a normal phase of development is reported. The nine papers, seven of which are followed by discussion reports, presented at the conference are reproduced in this book. The papers and their authors…

  14. Java Tool Retirement

    Atmospheric Science Data Center

    2014-05-15

    Date(s):  Wednesday, May 14, 2014 Time:  08:00 am EDT Event Impact:  The ASDC Java Order Tool was officially retired on Wednesday, May 14, 2014.  The HTML Order Tool and additional options are available...

  15. Retirement Choice: 2010

    DTIC Science & Technology

    2010-03-01

    Retirement Choice: 2010 Aline Quester • Lewis G. Lee • Anita Hattiangadi • Robert Shuford CRM D0022180.A1/Final March 2010 Report Documentation Page...824-2123. Copyright  2010 CNA Approved for distribution: March 2010 Anita Hattiangadi Marine Corps Manpower Team Resource Analysis Division Contents...several CNA col- leagues: Gerald Cox, Donald Cymrot, Michael Hansen, and Ann Par- cell. Kathleen Utgoff (former Director of the Pension Benefit

  16. Retirement Choice 2015

    DTIC Science & Technology

    2015-11-01

    inflation . High-3 has full inflation protection because it changes yearly with the Consumer Price Index (CPI), whereas REDUX/bonus has less...protection (CPI minus 1 percentage point). The value of inflation protection for retirement pay cannot be overemphasized. Most military members will be...end up costing $4.5 To summarize, military pensions are risk-free, tax-sheltered, inflation -adjusted annuities with options for spousal benefits (such

  17. 2014 Retirement Choices

    DTIC Science & Technology

    2014-09-01

    transferred from another branch of the military. It is called Date of Entry into Armed Forces ( DEAF ), Date of Initial Entry to Military Service...to compensate for inflation (cost-of-living adjustment, or COLA) at the Consumer Price Index (CPI) rate minus 1 percent. Under the High-3 option, a...compensate for the full value of inflation (cost-of-living adjustment) at the CPI rate . 5 Both retirement choices have the following features

  18. Retirement as Meaningful: Positive Retirement Stereotypes Associated with Longevity

    PubMed Central

    Ng, Reuben; Allore, Heather G.; Monin, Joan K.; Levy, Becca R.

    2016-01-01

    Studies examining the association between retirement and health have produced mixed results. This may be due to previous studies treating retirement as merely a change in job status rather than a transition associated with stereotypes or societal beliefs (e.g., retirement is a time of mental decline or retirement is a time of growth). To examine whether these stereotypes are associated with health, we studied retirement stereotypes and survival over a 23-year period among 1,011 older adults. As predicted by stereotype embodiment theory, it was found that positive stereotypes about physical health during retirement showed a survival advantage of 4.5 years (hazard ratio = 0.88, p = .022) and positive stereotypes about mental health during retirement tended to show a survival advantage of 2.5 years (hazard ratio = 0.87, p = .034). Models adjusted for relevant covariates such as age, gender, race, employment status, functional health, and self-rated health. These results suggest that retirement preparation could benefit from considering retirement stereotypes. PMID:27346893

  19. Retirement as Meaningful: Positive Retirement Stereotypes Associated with Longevity.

    PubMed

    Ng, Reuben; Allore, Heather G; Monin, Joan K; Levy, Becca R

    2016-03-01

    Studies examining the association between retirement and health have produced mixed results. This may be due to previous studies treating retirement as merely a change in job status rather than a transition associated with stereotypes or societal beliefs (e.g., retirement is a time of mental decline or retirement is a time of growth). To examine whether these stereotypes are associated with health, we studied retirement stereotypes and survival over a 23-year period among 1,011 older adults. As predicted by stereotype embodiment theory, it was found that positive stereotypes about physical health during retirement showed a survival advantage of 4.5 years (hazard ratio = 0.88, p = .022) and positive stereotypes about mental health during retirement tended to show a survival advantage of 2.5 years (hazard ratio = 0.87, p = .034). Models adjusted for relevant covariates such as age, gender, race, employment status, functional health, and self-rated health. These results suggest that retirement preparation could benefit from considering retirement stereotypes.

  20. 78 FR 14233 - Electronic Retirement Processing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-05

    ... Centers through the electronic data feeds for storage in OPM's Retirement Data Repository databases..., OPM has determined that under future retirement processes, OPM's standard informational material... notices of law enforcement officer, firefighter, or nuclear materials retirement coverage required by...

  1. Career Options for Retired Teachers

    ERIC Educational Resources Information Center

    Botwinik, Ruth; Press, Marlyn Rothman

    2006-01-01

    This article contains suggestions for teachers wishing to remain active in the field of education but not on a full-time basis, especially considering that the oldest of the baby boomers have begun to retire, that people are living longer, and a growing segment of the workforce views retirement as a transition to a new venture, not the end of an…

  2. Retirement as a Learning Process

    ERIC Educational Resources Information Center

    Hodkinson, Phil; Ford, Geoff; Hodkinson, Heather; Hawthorn, Ruth

    2008-01-01

    This article draws upon a major qualitative empirical research investigation in Great Britain to explore the relationships between retirement and learning. Though retirement is frequently viewed as an event leading to a life stage, our data show that it can perhaps be best understood as a lengthy process. This process begins well before actual…

  3. 78 FR 33911 - Phased Retirement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-05

    ... Management (OPM) is proposing to implement phased retirement, a new human resources tool that allows full...-21,'' Public Law 112-141. Background Phased retirement is a new human resources management tool made... Benefits (FEHB) and Federal Employees' Group Life Insurance (FEGLI) enrollment will stay with the...

  4. Retirement Patterns and Income Inequality

    ERIC Educational Resources Information Center

    Fasang, Anette Eva

    2012-01-01

    How do social policies shape life courses, and which consequences do different life course patterns hold for individuals? This article engages the example of retirement in Germany and Britain to analyze life course patterns and their consequences for income inequality. Sequence analysis is used to measure retirement trajectories. The liberal…

  5. Working Women, Marriage, and Retirement.

    ERIC Educational Resources Information Center

    Lapkoff, Shelley; Fierst, Edith

    Women are at a disadvantage under both Social Security and private employee pension plans because the retirement systems were set up at a time when most women were non-working spouses of employed men, a condition that no longer exists. Today women workers, divorcees, and widows of retirees often find themselves with inadequate retirement benefits…

  6. Critical issues in the decision to retire: a comparison of retired and retirement-age faculty.

    PubMed

    Cook, Linda Sue; Williamson, Marvel; Salmeron, Lois; Burton, Denise; Goad, Dan M

    2011-12-01

    The nursing faculty workforce is on the verge of a crisis because the number of full-time faculty expected to retire in the next 10 years is predicted to escalate dramatically. To propose evidence-based strategies to retain qualified nursing faculty beyond retirement age, this study built on previous qualitative research. An initial phenomenological study of retirement-age faculty identified 15 critical issues in the decision to remain employed in academia. To determine the degree to which these factors are shared by retired and still-employed faculty and the relative importance of each of these factors, a quasi-experimental comparative study was conducted. A Likert scale questionnaire was administered to a convenience sample drawn from a national population using the snowball sampling technique. ANOVA established the difference between retired and still-working faculty; discriminant analysis identified eight predictor variables for faculty decisions to remain in academia.

  7. Predictors of Perceptions of Involuntary Retirement

    ERIC Educational Resources Information Center

    Szinovacz, Maximiliane E.; Davey, Adam

    2005-01-01

    Purpose: Retirement is often treated as a voluntary transition, yet selected circumstances can restrict choice in retirement decision processes. We investigated conditions under which retirees perceive their retirement as "forced" rather than "wanted." Methods: Analyses relied on Waves 1-4 of the Health and Retirement Survey (N = 1,160; 572 men…

  8. Does Stock Market Performance Influence Retirement Intentions?

    ERIC Educational Resources Information Center

    Goda, Gopi Shah; Shoven, John B.; Slavov, Sita Nataraj

    2012-01-01

    Media reports predicted that the stock market decline in October 2008 would cause changes in retirement intentions, due to declines in retirement assets. We use panel data from the Health and Retirement Study to investigate the relationship between stock market performance and retirement intentions during 1998-2008, a period that includes the…

  9. Plan Now to Prepare for Your Retirement

    ERIC Educational Resources Information Center

    Kersten, Thomas A.

    2011-01-01

    For teachers, in particular, the importance of early retirement investing has never been more critical. The reality is that, decades from now, when teachers arrive at retirement age, their current state teacher retirement plan may have changed substantially. As a result, they do not want to reach retirement and regret that they never considered…

  10. Survival After Early and Normal Retirement

    ERIC Educational Resources Information Center

    Haynes, Suzanne G.; And Others

    1978-01-01

    Describes an epidemiological study of the patterns and correlates of survival after early (age 62 to 64) and normal retirement (age 65). Death rates were significantly elevated during the first, fourth, and fifth years after early retirement. Pre-retirement health status was the only significant predictor of survival after early retirement.…

  11. 78 FR 68981 - Electronic Retirement Processing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-18

    ... Electronic Individual Retirement Record records storage database (formerly known as the Individual Retirement Record Closeout Data Capture or ICDC records storage database). Electronic Official Personnel Record... (ERR) means the certified electronic retirement record submitted to OPM as a retirement data feed...

  12. 5 CFR 842.212 - Deferred retirement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Deferred retirement. 842.212 Section 842... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Eligibility § 842.212 Deferred retirement. (a... this section, an employee or Member who has not attained the minimum retirement age, and who,...

  13. 5 CFR 842.212 - Deferred retirement.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Deferred retirement. 842.212 Section 842... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Eligibility § 842.212 Deferred retirement. (a... this section, an employee or Member who has not attained the minimum retirement age, and who,...

  14. 5 CFR 842.212 - Deferred retirement.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Deferred retirement. 842.212 Section 842... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Eligibility § 842.212 Deferred retirement. (a... this section, an employee or Member who has not attained the minimum retirement age, and who,...

  15. 5 CFR 842.212 - Deferred retirement.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Deferred retirement. 842.212 Section 842... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Eligibility § 842.212 Deferred retirement. (a... this section, an employee or Member who has not attained the minimum retirement age, and who,...

  16. 5 CFR 842.212 - Deferred retirement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Deferred retirement. 842.212 Section 842... (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Eligibility § 842.212 Deferred retirement. (a... this section, an employee or Member who has not attained the minimum retirement age, and who,...

  17. Metaphors for Retirement: Unshackled from Schedules

    ERIC Educational Resources Information Center

    Sargent, Leisa D.; Bataille, Christine D.; Vough, Heather C.; Lee, Mary Dean

    2011-01-01

    This study uses metaphor analysis to examine the meanings of retirement for a group of 35 retired Canadian executives and managers. Our analysis identified eight metaphors relating to the meanings of retirement. The findings provide us with a range of insights into the experience of retirement, from loss of purpose and identity to liberation from…

  18. 26 CFR 1.1402(a)-17 - Retirement payments to retired partners.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Retirement payments to retired partners. 1.1402... Retirement payments to retired partners. (a) In general. There shall be excluded, in computing net earnings... account of his retirement. The exclusion applies only if the payments are made pursuant to a plan...

  19. 26 CFR 1.1402(a)-17 - Retirement payments to retired partners.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Retirement payments to retired partners. 1.1402... Retirement payments to retired partners. (a) In general. There shall be excluded, in computing net earnings... account of his retirement. The exclusion applies only if the payments are made pursuant to a plan...

  20. 26 CFR 1.1402(a)-17 - Retirement payments to retired partners.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Retirement payments to retired partners. 1.1402... Retirement payments to retired partners. (a) In general. There shall be excluded, in computing net earnings... account of his retirement. The exclusion applies only if the payments are made pursuant to a plan...

  1. The Variable Experiences of Becoming Retired and Seeking Retirement Guidance: A Qualitative Thematic Analysis

    ERIC Educational Resources Information Center

    Robinson, Oliver C.; Demetre, James D.; Corney, Roslyn H.

    2011-01-01

    Thirty interviews were conducted with individuals across the UK who had retired between two and ten years ago, with the aim of exploring the variability of retirement experiences in terms of (a) retirement antecedents/reasons for retirement, (b) change in wellbeing and satisfaction over time, (c) personal relationships and (d) retirement guidance.…

  2. 26 CFR 1.1402(a)-17 - Retirement payments to retired partners.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Retirement payments to retired partners. 1.1402... Retirement payments to retired partners. (a) In general. There shall be excluded, in computing net earnings... account of his retirement. The exclusion applies only if the payments are made pursuant to a plan...

  3. Retired RNs: perceptions of volunteering.

    PubMed

    Cocca-Bates, Katherine C; Neal-Boylan, Leslie

    2011-01-01

    A qualitative study was done to explore the perceptions of volunteering among retired registered nurses (RNs) in Kansas. Participants were volunteers in formal nursing roles or were using their nursing knowledge and experience in non-nursing roles, such as church work. Regardless of the type of volunteer position, retired RNs reported that they use what they have learned as nurses when they volunteer. Volunteering benefits include enhanced self-worth, intellectual stimulation, reduced social isolation, and opportunities to help others. Increased paperwork, new technology, difficulty finding nursing-specific volunteer opportunities, resistance from health care organizations, and a lack of respect for what these nurses know are challenges and barriers to volunteering. Retired RNs have accumulated years of clinical nursing experience and can be helpful to employed nurses. Health care organizations should launch targeted efforts to recruit and utilize retired RN volunteers. Health care professionals who care for older adults should recommend volunteering as a healthful endeavor.

  4. Sweetening Early-Retirement Programs.

    ERIC Educational Resources Information Center

    Hoffman, Jeffrey S.

    1990-01-01

    Early retirement programs do not necessarily result in the greatest savings. To ensure a successful program, employers must consider all factors that influence an employee's decision to participate. (JOW)

  5. Preparing for Time after Retirement.

    ERIC Educational Resources Information Center

    Fernau, C.

    1983-01-01

    One important area of activities for which retiring workers could be prepared is undoubtedly that which lies in the field of social services in which trade unions everywhere are increasingly engaged. (SSH)

  6. Health and Retirement in Europe

    PubMed Central

    Hagan, Ronald; Jones, Andrew M.; Rice, Nigel

    2009-01-01

    We use discrete-time hazard models with internationally comparable data from the full eight waves of the European Community Household Panel (ECHP) to study the relationship between retirement and health in nine European countries. Our results provide new evidence of the relationship of health shocks to early retirement. The pattern of results across countries reflects international differences in the incentives created by social security systems. PMID:20054462

  7. [The surgeon at retirement].

    PubMed

    Fernández del Castillo-Sánchez, Carlos

    2012-01-01

    Our vocation has called us to become physicians and we have learned and practiced surgery as part of our medical training and knowledge. Surgery is an art expressed during each intervention carried out with effectiveness and devotion; enjoying the pleasure to perform it without hurry, with harmony, fluency and cleanness. Therefore, medicine and surgery belong to the same vocation being at service of people with the clear mission to heal patients and if we favor it, this activity will get our attention firmly and forever. A physician is a sensitive person that understands the sadness and happiness consequence of his actions at the office, operating room, research and relationships with colleagues. This provides him a pleasant experience of practicing medicine and especially surgery. Medical and surgical professions produce an irresistible attraction and they are very rewarding experiences; however, as time goes by there are effects over physician's health. Surgeons will switch from an active professional role into a passive agent and will need to assess himself and answer if he is still in optimal conditions to practice medicine. Therefore, every surgeon must be prepared to grow old from the start and preserve his Faith once retirement has been accepted as the next step in his career.

  8. Characterizing Retired A Stars

    NASA Astrophysics Data System (ADS)

    Ghezzi, Luan; Johnson, John

    2015-08-01

    A complete understanding of the formation and evolution of planetary systems depends on the precise characterization of the planets and their host stars. The stellar mass is particularly important because it might influence the planet occurrence and it is used to constrain the planetary masses, thus providing information about the systems' architectures. Single FGK stars on the main sequence usually have precise masses estimated from evolutionary tracks, but the results of this method for subgiants and giants have recently been called into question. In this work, we describe the ongoing efforts to precisely constrain the masses of evolved stars using benchmark subgiants and giants from the literature as well as the sample of retired A stars observed by the California Planet Search survey. Different input atmospheric parameters (from excitation and ionization equilibria, spectral synthesis, interferometry and photometry) and methods (evolutionary tracks, asteroseismology and lithium abundances) are used to critically evaluate the stellar masses and its uncertainties. Preliminary results are discussed and suggest that current mass determinations for evolved stars do not present any significant systematic errors.

  9. Le recours aux modeles dans l'enseignement de la biologie au secondaire : Conceptions d'enseignantes et d'enseignants et modes d'utilisation

    NASA Astrophysics Data System (ADS)

    Varlet, Madeleine

    Le recours aux modeles et a la modelisation est mentionne dans la documentation scientifique comme un moyen de favoriser la mise en oeuvre de pratiques d'enseignement-apprentissage constructivistes pour pallier les difficultes d'apprentissage en sciences. L'etude prealable du rapport des enseignantes et des enseignants aux modeles et a la modelisation est alors pertinente pour comprendre leurs pratiques d'enseignement et identifier des elements dont la prise en compte dans les formations initiale et disciplinaire peut contribuer au developpement d'un enseignement constructiviste des sciences. Plusieurs recherches ont porte sur ces conceptions sans faire de distinction selon les matieres enseignees, telles la physique, la chimie ou la biologie, alors que les modeles ne sont pas forcement utilises ou compris de la meme maniere dans ces differentes disciplines. Notre recherche s'est interessee aux conceptions d'enseignantes et d'enseignants de biologie au secondaire au sujet des modeles scientifiques, de quelques formes de representations de ces modeles ainsi que de leurs modes d'utilisation en classe. Les resultats, que nous avons obtenus au moyen d'une serie d'entrevues semi-dirigees, indiquent que globalement leurs conceptions au sujet des modeles sont compatibles avec celle scientifiquement admise, mais varient quant aux formes de representations des modeles. L'examen de ces conceptions temoigne d'une connaissance limitee des modeles et variable selon la matiere enseignee. Le niveau d'etudes, la formation prealable, l'experience en enseignement et un possible cloisonnement des matieres pourraient expliquer les differentes conceptions identifiees. En outre, des difficultes temporelles, conceptuelles et techniques peuvent freiner leurs tentatives de modelisation avec les eleves. Toutefois, nos resultats accreditent l'hypothese que les conceptions des enseignantes et des enseignants eux-memes au sujet des modeles, de leurs formes de representation et de leur approche

  10. GRADUAL RETIREMENT: PREFERENCES AND LIMITATIONS1

    PubMed Central

    KANTARCI, TUNGA; VAN SOEST, ARTHUR

    2010-01-01

    Summary In the traditional retirement scenario, individuals work full-time or part-time until a given age, and then stop working abruptly. From the individual’s point of view, it seems more attractive to have a smooth transition, with gradual retirement. In Sweden and other European countries, specific gradual retirement programs have been created in the past 20 years, first in combination with early retirement programs and later to increase labour market participation of older workers. This paper surveys the existing literature on gradual retirement in the US and Europe and analyzes the relevance of gradual retirement in the Netherlands as a tool to keep people employed longer. PMID:20442794

  11. Personal Retirement Accounts and Saving†

    PubMed Central

    Aguila, Emma

    2017-01-01

    Aging populations are leading countries worldwide to social security reforms. Many countries are moving from pay-as-you-go to personal retirement account (PRA) systems because of their financial sustainability and positive impact on private savings. PRA systems boost private savings at a macro level by converting a government liability into financial wealth managed by private fund managers. However, at a micro level, changes in retirement wealth affect individuals' saving and consumption patterns through their working lives. Retirement wealth increased for lower-income workers after Mexico introduced PRAs, crowding out saving, increasing consumption, and offsetting some of the PRA effect on private savings. (JEL D14, E21, H55, J26, O16) PMID:28286607

  12. An Early Retirement Option for Australian Academics?

    ERIC Educational Resources Information Center

    Over, Ray

    1987-01-01

    Issues of early retirement of college and university faculty are examined as they relate to Australia's aging faculty population, and the conditions necessary to promote early retirement successfully in this context are considered. (MSE)

  13. Early Retirement: A Need for Reassessment.

    ERIC Educational Resources Information Center

    Morrell, Louis

    1987-01-01

    Institutions must provide good counseling regarding retirement program benefits, since when in doubt about their financial position faculty members are inclined to remain employed. Colleges should consider offering nonfinancial incentives for early retirement as well as financial. (MLW)

  14. Evaluating the Modernization of Military Retirement

    DTIC Science & Technology

    2015-12-01

    implementing a modernized retirement system, consisting of a blended Defined Benefit and Defined Contribution Plan . The primary tool used to accomplish this...various scenarios to the current military retirement plan available to service members.

  15. Timing of Retirement: Including a Delay Discounting Perspective in Retirement Models

    ERIC Educational Resources Information Center

    Bidewell, John; Griffin, Barbara; Hesketh, Beryl

    2006-01-01

    This research examined the influence of delay and anticipated health and enjoyment on the amount of retirement savings sacrificed for early retirement. In addition to testing and supporting predictions that willingness to sacrifice retirement savings would be less with shorter delays to retirement, greater anticipated health, and greater…

  16. 26 CFR 1.1402(a)-17 - Retirement payments to retired partners.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Retirement payments to retired partners. 1.1402... payments to retired partners. (a) In general. There shall be excluded, in computing net earnings from self... by a partnership, pursuant to a written plan of the partnership, to a retired partner on account...

  17. A Worry-Free Retirement in Korea: Effectiveness of Retirement Coaching Education

    ERIC Educational Resources Information Center

    Cho, Hyejin; Suh, Wookyung; Lee, Jiyoung; Jang, Younju; Kim, Minjung

    2016-01-01

    This study investigated a retirement coaching educational program using the mixed method research design. A structured survey was distributed to 48 financial planners who had undergone 50-hour retirement education including retirement coaching. The coaching was conducted in two sessions in 2015. Results revealed that first, the retirement coaching…

  18. 5 CFR 831.1612 - Elections of Retirement Coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Elections of Retirement Coverage, exclusions from retirement coverage, and proportional annuity computations. 831.1612 Section 831.1612...) RETIREMENT Customs and Border Protection Officers § 831.1612 Elections of Retirement Coverage,...

  19. 5 CFR 831.1612 - Elections of Retirement Coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Elections of Retirement Coverage, exclusions from retirement coverage, and proportional annuity computations. 831.1612 Section 831.1612...) RETIREMENT Customs and Border Protection Officers § 831.1612 Elections of Retirement Coverage,...

  20. 5 CFR 831.1612 - Elections of Retirement Coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Elections of Retirement Coverage, exclusions from retirement coverage, and proportional annuity computations. 831.1612 Section 831.1612...) RETIREMENT Customs and Border Protection Officers § 831.1612 Elections of Retirement Coverage,...

  1. Early Retirement Incentive Programs for Teachers.

    ERIC Educational Resources Information Center

    Tarter, Scott E.; McCarthy, Martha M.

    1989-01-01

    Despite their popularity, early retirement incentive programs (ERIPs) remain controversial. Although early retirement may be appealing to some teachers, others bristle at being shoved into retirement. Following a historical overview, this article summarizes recent state legislation and addresses ERIP legal status under the Age Discrimination in…

  2. Predictors of Early Retirement Among University Faculty.

    ERIC Educational Resources Information Center

    Monahan, Deborah J.; Greene, Vernon L.

    1987-01-01

    Interviews with faculty at a university having an incentive early retirement plan revealed that those choosing to retire early were in poorer health, faced smaller proportional income decrement upon retirement, were less satisfied with teaching assignments, and considered themselves lower in research productivity and higher in teaching and…

  3. Household Income of Retired Social Workers.

    ERIC Educational Resources Information Center

    Ozawa, Martha N.; And Others

    1988-01-01

    Conducted study which attempted to estimate the average household income of recently retired social workers and to compare it with that of retired professionals from similar occupations (nurses, teachers, doctors, and lawyers). Found retired social workers received the lowest income, on average, of all groups studied. (Author)

  4. Tax and Financial Considerations at Retirement.

    ERIC Educational Resources Information Center

    Parsons, Chris B.; Falkenhagen, Marilyn

    1992-01-01

    Because of longer life expectancies and individually managed supplements to monthly pension checks, planning at retirement is becoming as important as planning for retirement. This article provides advice for retiring administrators concerning personal budgeting, setting goals, estate and tax planning, choosing medical coverage, converting assets,…

  5. Back to School for Retired Baby Boomers

    ERIC Educational Resources Information Center

    Bumgardner, Stan

    2009-01-01

    Across the nation, schools increasingly are tapping into a vast resource pool--retired educators. The potential effects of the retirement boom--baby boomers reaching retirement age--have been well documented. An April 2009 "New York Times" article estimates that by 2013, more than one-third of the nation's 3.2 million teachers could…

  6. 20 CFR 633.306 - Retirement benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Retirement benefits. 633.306 Section 633.306... FARMWORKER PROGRAMS Program Design and Administrative Procedures § 633.306 Retirement benefits. No funds available under this Act may be used for contributions on behalf of any participant to retirement systems...

  7. 26 CFR 1.1232-2 - Retirement.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Retirement. 1.1232-2 Section 1.1232-2 Internal... TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1232-2 Retirement. Section 1232(a)(1) provides that any amount received by the holder upon the retirement of an obligation...

  8. 26 CFR 1.1232-2 - Retirement.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Retirement. 1.1232-2 Section 1.1232-2 Internal... TAXES Special Rules for Determining Capital Gains and Losses § 1.1232-2 Retirement. Section 1232(a)(1) provides that any amount received by the holder upon the retirement of an obligation shall be considered...

  9. 20 CFR 404.1050 - Retirement payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Retirement payments. 404.1050 Section 404... Retirement payments. Payments made after 1983 to you (including any amount paid by an employer for insurance or annuities) on account of your retirement for age are not excluded from wages unless— (a)...

  10. 20 CFR 404.1050 - Retirement payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Retirement payments. 404.1050 Section 404... Retirement payments. Payments made after 1983 to you (including any amount paid by an employer for insurance or annuities) on account of your retirement for age are not excluded from wages unless— (a)...

  11. 22 CFR 20.4 - Retirement benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Retirement benefits. 20.4 Section 20.4 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR CERTAIN FORMER SPOUSES § 20.4 Retirement benefits. (a...) Reduction of benefits. If retirement benefits of a principal are reduced because of reemployment,...

  12. 26 CFR 1.1232-2 - Retirement.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Retirement. 1.1232-2 Section 1.1232-2 Internal... TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1232-2 Retirement. Section 1232(a)(1) provides that any amount received by the holder upon the retirement of an obligation...

  13. 22 CFR 20.4 - Retirement benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Retirement benefits. 20.4 Section 20.4 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR CERTAIN FORMER SPOUSES § 20.4 Retirement benefits. (a...) Reduction of benefits. If retirement benefits of a principal are reduced because of reemployment,...

  14. 20 CFR 404.1050 - Retirement payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Retirement payments. 404.1050 Section 404... Retirement payments. Payments made after 1983 to you (including any amount paid by an employer for insurance or annuities) on account of your retirement for age are not excluded from wages unless— (a)...

  15. 26 CFR 1.1232-2 - Retirement.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Retirement. 1.1232-2 Section 1.1232-2 Internal... TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1232-2 Retirement. Section 1232(a)(1) provides that any amount received by the holder upon the retirement of an obligation...

  16. 20 CFR 404.1050 - Retirement payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Retirement payments. 404.1050 Section 404... Retirement payments. Payments made after 1983 to you (including any amount paid by an employer for insurance or annuities) on account of your retirement for age are not excluded from wages unless— (a)...

  17. 22 CFR 20.4 - Retirement benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Retirement benefits. 20.4 Section 20.4 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR CERTAIN FORMER SPOUSES § 20.4 Retirement benefits. (a...) Reduction of benefits. If retirement benefits of a principal are reduced because of reemployment,...

  18. The Ever-Changing Meanings of Retirement

    ERIC Educational Resources Information Center

    McVittie, Chris; Goodall, Karen

    2012-01-01

    Shultz and Wang (April 2011) drew attention to the ways in which understandings of retirement have changed over time, both in terms of the place of retirement in the lives of individuals and in terms of how retirement can no longer usefully be taken to comprise a single defining event. As the authors pointed out, psychological research has…

  19. Women's Caregiving Careers and Retirement Financial Insecurity

    ERIC Educational Resources Information Center

    Orel, Nancy A.; Landry-Meyer, Laura; Spence, Maria A. S.

    2007-01-01

    Providing the essential care for children and aged relatives has immediate and long-term financial consequences for women, particularly financial insecurity in retirement. Women's caregiving careers are examined in relationship to the impact on retirement. The need for career and retirement education and counseling aimed at women who assume…

  20. 22 CFR 20.4 - Retirement benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Retirement benefits. 20.4 Section 20.4 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR CERTAIN FORMER SPOUSES § 20.4 Retirement benefits. (a...) Reduction of benefits. If retirement benefits of a principal are reduced because of reemployment,...

  1. 22 CFR 20.4 - Retirement benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Retirement benefits. 20.4 Section 20.4 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR CERTAIN FORMER SPOUSES § 20.4 Retirement benefits. (a...) Reduction of benefits. If retirement benefits of a principal are reduced because of reemployment,...

  2. 20 CFR 633.306 - Retirement benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Retirement benefits. 633.306 Section 633.306... FARMWORKER PROGRAMS Program Design and Administrative Procedures § 633.306 Retirement benefits. No funds available under this Act may be used for contributions on behalf of any participant to retirement systems...

  3. 20 CFR 404.1050 - Retirement payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Retirement payments. 404.1050 Section 404... Retirement payments. Payments made after 1983 to you (including any amount paid by an employer for insurance or annuities) on account of your retirement for age are not excluded from wages unless— (a)...

  4. Psychological Effects of the Transition to Retirement

    ERIC Educational Resources Information Center

    Osborne, John W.

    2012-01-01

    Psychological effects of disengagement from a work life and the transition to retirement are discussed. These effects include partial identity disruption, decision paralysis, diminished self trust, experience of a post retirement void, the search for meaningful engagement in society, development of a retirement/life structure, the confluence of…

  5. Going... Going... Gone: Thoughts on Retirement

    ERIC Educational Resources Information Center

    Hawkins, Brian L.; Barone, Carole

    2008-01-01

    Many people are ambivalent about retirement. The authors begins this article with a set of bullets describing several reasons for retiring. They then offer ten suggestions for retirees that may help them not only with navigating through the retirement process but also with adjusting to their new position and status. The authors then conclude with…

  6. 26 CFR 1.1232-2 - Retirement.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Retirement. 1.1232-2 Section 1.1232-2 Internal... TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1232-2 Retirement. Section 1232(a)(1) provides that any amount received by the holder upon the retirement of an obligation...

  7. Don't Shy from Retirement Questions.

    ERIC Educational Resources Information Center

    Ehrenberg, Ronald G.

    2001-01-01

    Discusses faculty retirement policy at colleges and universities, particularly findings from a survey by the American Association of University Professors. Explores defined-contribution plans, terminal leaves, phased retirement programs, and prerequisites that can enhance faculty retirements. Also addresses how trustee boards can help with…

  8. Financial planning considerations at retirement.

    PubMed

    Cole, R J

    1998-03-01

    The process of retirement planning is a difficult one for a physician. The Planning process should address the areas of Investment Planning, Estate Planning, and Risk Management. This article examines each of these dimensions with special emphasis on Modern Portfolio Theory as the basis for investment planning.

  9. Retirement Planning; Choice or Chance?

    ERIC Educational Resources Information Center

    Giovannini, Peter C.; Sorrano, Vito V.

    1974-01-01

    The staff of the New York Personnel Department's Career Development Division developed a special program for the older employees of the Port Authority of New York. It consisted of five sessions, given on company time, covering; retirement planning, physical and psychological aspects, various benefits offered, estate planning, use of leisure time,…

  10. Retirement Patterns from Career Employment

    ERIC Educational Resources Information Center

    Cahill, Kevin E.; Giandrea, Michael D.; Quinn, Joseph F.

    2006-01-01

    Purpose: This article investigates how older Americans leave their career jobs and estimates the extent of intermediate labor force activity (bridge jobs) between full-time work on a career job and complete labor-force withdrawal. Design and Methods: Using data from the Health and Retirement Study, we explored the work histories and retirement…

  11. Early and Late Retirement Exits

    ERIC Educational Resources Information Center

    Brougham, Ruby R.; Walsh, David A.

    2009-01-01

    The current study proposes that personal need fulfillment (relatedness, generativity, identity, growth, and finances) predicts early and late retirement intentions. The personal needs of 160 full-time older employees were measured by personal goals, job satisfactions, job characteristics, and intrinsic motivation. Results suggest that the personal…

  12. An Evaluation of Mandatory Retirement

    ERIC Educational Resources Information Center

    Givens, Harrison, Jr.

    1978-01-01

    This paper discusses the issues raised by mandatory retirement, the meaning of the new law, the law's specifics, and the uncertainties still ahead. Available from the The American Academy of Political and Social Science, 3937 Chestnut St., Philadelphia, Pennsylvania 19104; $18.00 annually. (Author)

  13. The Issue of Mandatory Retirement

    ERIC Educational Resources Information Center

    Sheppard, Harold L.

    1978-01-01

    The emerging issue will center on costs to the total economy of early retirement for a growing population whose life expectancy is continuing to rise. Available from The American Academy of Political and Social Science, 3937 Chestnut St., Philadelphia, Pennsylvania 19104; $18.00 annually. (Author/IRT)

  14. Retirement: An Ego Alien View

    ERIC Educational Resources Information Center

    Frank, Helen

    1977-01-01

    Since knowledge of ego development can be used in professional work, a needed classification of attitudes toward the work ethic is advanced. A radical departure from our retirement policy towards those over 65 years of age requires additional competence on the part of counselors in the field of aging. (Author)

  15. Retirement Planning the Easy Way.

    ERIC Educational Resources Information Center

    Fields, Cheryl D.

    1996-01-01

    Options available to college faculty for planning their retirement benefits are described, including defined benefit plans, defined contribution plans, and methods for customizing a pension plan. Data for 1993 on American households owning interest-earning assets (passbook savings, money market deposit accounts, certificates of deposit, checking…

  16. Inflation and the Retired Professor.

    ERIC Educational Resources Information Center

    Corson, Dale R.

    1979-01-01

    Problems faced by a TIAA-CREF annuitant retiring in the late 1970s are examined in light of a continuing high rate of inflation. Options available to the annuitant are discussed and two strategies to provide significant inflation protection are suggested. (SF)

  17. A health production model with endogenous retirement.

    PubMed

    Galama, Titus; Kapteyn, Arie; Fonseca, Raquel; Michaud, Pierre-Carl

    2013-08-01

    We formulate a stylized structural model of health, wealth accumulation and retirement decisions building on the human capital framework of health and derive analytic solutions for the time paths of consumption, health, health investment, savings and retirement. We argue that the literature has been unnecessarily restrictive in assuming that health is always at the 'optimal' health level. Exploring the properties of corner solutions, we find that advances in population health decrease the retirement age, whereas at the same time, individuals retire when their health has deteriorated. This potentially explains why retirees point to deteriorating health as an important reason for early retirement, whereas retirement ages have continued to fall in the developed world, despite continued improvements in population health and mortality. In our model, workers with higher human capital invest more in health and, because they stay healthier, retire later than those with lower human capital whose health deteriorates faster.

  18. Truly satisfied with your retirement or just resigned? Pathways toward different patterns of retirement satisfaction.

    PubMed

    Potočnik, Kristina; Tordera, Núria; Peiró, José María

    2013-03-01

    The main aim of the present study was to explore different patterns of retirement satisfaction. Following the dynamic model of job satisfaction, we identify different retirement satisfaction forms. We also examined a set of antecedents of observed retirement satisfaction forms and their impact on psychological well-being. Using a sample of 270 Spanish retirees, cluster analytical results showed four retirement satisfaction forms. These were stabilized-progressive, resigned-stabilized, and resigned retirement satisfaction and constructive-fixated retirement dissatisfaction. Gender, retirement intentions, and voluntariness of retirement transition predicted retirement satisfaction forms. Finally, our findings showed that participants experiencing constructive-fixated retirement dissatisfaction reported lower psychological well-being compared with participants from stabilized-progressive and resigned-stabilized retirement satisfaction forms. These findings provide preliminary support for the study of retirement satisfaction from the dynamic perspective and call for more research on this issue. The findings could also imply the potential value of attending to retirement transition factors to achieve better adjustment to retirement.

  19. Is retirement beneficial for mental health? Antidepressant use before and after retirement

    PubMed Central

    Oksanen, Tuula; Vahtera, Jussi; Westerlund, Hugo; Pentti, Jaana; Sjösten, Noora; Virtanen, Marianna; Kawachi, Ichiro; Kivimäki, Mika

    2011-01-01

    Background Recent studies based on self-reported data suggest that retirement may have beneficial effects on mental health, but studies using objective endpoints remain scarce. This study examines longitudinally the changes in antidepressant medication use across the 9 years spanning the transition to retirement. Methods Participants were Finnish public-sector employees: 7138 retired at statutory retirement age (76% women, mean age 61.2 years), 1238 retired early due to mental health issues (78% women, mean age 52.0 years), and 2643 retired due to physical health issues(72% women, mean age 55.4 years). Purchase of antidepressant medication four years prior to and four years after retirement year were based on comprehensive national pharmacy records in 1994-2005. Results One year before retirement, the use of antidepressants was 4% among those who would retire at statutory age, 61% among those who would retire due to mental health issues, and 14% among those who would retire due to physical health issues. Retirement-related changes in antidepressant use depended on the reason for retirement. Among old-age retirees, antidepressant medication use decreased during the transition period (age- and calendar-year-adjusted prevalence ratio for antidepressant use 1 year after vs. 1 year before retirement = 0.77 [95% confidence interval = 0.68 – 0.88]). Among those whose main reason for disability pension was mental health issues or physical health issues, there was an increasing trend in antidepressant use prior to retirement and, for mental health retirements, a decrease after retirement. Conclusions Trajectories of recorded purchases of antidepressant medication are consistent with the hypothesis that retirement is beneficial for mental health. PMID:21502864

  20. Modernizing the Military Retirement System

    DTIC Science & Technology

    2011-05-01

    higher than that of average civilians with the same level of education . Enlisted and officer pay now ranks in the top quartile of all high school... higher yielding equities and bonds Findings 5 Findings (Continued) Military retirement is more generous and expensive compared to the...component of overall compensation. Other elements, such as current compensation, and other benefits (e.g. healthcare and education ) constitute the broad

  1. The effect of retirement on cognitive functioning.

    PubMed

    Coe, Norma B; von Gaudecker, Hans-Martin; Lindeboom, Maarten; Maurer, Jürgen

    2012-08-01

    Cognitive impairment has emerged as a major driver of disability in old age, with profound effects on individual well-being and decision making at older ages. In the light of policies aimed at postponing retirement ages, an important question is whether continued labour supply helps to maintain high levels of cognition at older ages. We use data of older men from the US Health and Retirement Study to estimate the effect of continued labour market participation at older ages on later-life cognition. As retirement itself is likely to depend on cognitive functioning and may thus be endogenous, we use offers of early retirement windows as instruments for retirement in econometric models for later-life cognitive functioning. These offers of early retirement are legally required to be nondiscriminatory and thus, inter alia, unrelated to cognitive functioning. At the same time, these offers of early retirement options are significant predictors of retirement. Although the simple ordinary least squares estimates show a negative relationship between retirement duration and various measures of cognitive functioning, instrumental variable estimates suggest that these associations may not be causal effects. Specifically, we find no clear relationship between retirement duration and later-life cognition for white-collar workers and, if anything, a positive relationship for blue-collar workers.

  2. [Burnout, work characteristics and retirement intentions].

    PubMed

    Leenders, M V E; Henkens, K

    2010-06-01

    We investigated whether there is a relationship between burnout and work characteristics and retirement intentions from older workers. Data were taken from a survey held among Dutch older workers (50+) and their spouses (N=2,892). The results show that high workload, heavy physical work, and lack of challenge are related to burnout. No effect, however, was found for competence. Besides the effect of burnout, retirement intentions are related to the level of marital quality. Older workers who report a higher level of marital quality report a stronger intention to retire. Burnout and retirement intentions are related, but appear to be two different processes. While burnout can generally be explained by the work environment, nonwork related factors enhance our understanding of retirement intentions. This study shows that actual retirement is often preceded by feelings of burnout, in particular a mental detachment from work and feelings of exhaustion.

  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.

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

    ERIC Educational Resources Information Center

    Shapiro, Larry E.

    1980-01-01

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

  5. Retaining nursing faculty beyond retirement age.

    PubMed

    Williamson, Marvel L; Cook, Linda; Salmeron, Lois; Burton, Denise

    2010-01-01

    The number of nursing faculty planning to retire by 2020 is alarming. To develop strategies for retaining faculty, researchers asked: What factors influence the decision by nursing faculty to stay in the workforce past retirement age? What barriers could be removed that would encourage faculty to stay longer? Using Giorgi's analysis method, findings from 6 faculty teaching past retirement age revealed key meaning units and grand themes that match Maslow's Hierarchy of Inborn Needs.

  6. Military Retirement: Background and Recent Developments

    DTIC Science & Technology

    2014-01-27

    Military Retirement: Background and Recent Developments David F. Burrelli Specialist in Military Manpower Policy Barbara Salazar Torreon...COVERED 00-00-2014 to 00-00-2014 4. TITLE AND SUBTITLE Military Retirement: Background and Recent Developments 5a. CONTRACT NUMBER 5b. GRANT NUMBER...Recent Developments Congressional Research Service Summary The military retirement system is a noncontributory, defined benefit system that has

  7. Lowering the Retirement Age for Military Reservists

    DTIC Science & Technology

    2009-05-11

    not bring them to the same level, or equal pay , but it would provide a slightly more equitable treatment than the current age 60 rule. By drawing...receive retirement pay once they have reached the age of 60. For some military reservists this could mean waiting an additional 22 years before...receiving retirement pay after completing 20 years of active military service. By contrast, retired active duty military personnel can start receiving

  8. 5 CFR 891.104 - Responsibilities of retirement offices.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Responsibilities of retirement offices... Provisions § 891.104 Responsibilities of retirement offices. (a) The Office of Worker's Compensation Program... responsible even though the retired employee has retired under another retirement office from which he/she...

  9. 5 CFR 891.104 - Responsibilities of retirement offices.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Responsibilities of retirement offices... Provisions § 891.104 Responsibilities of retirement offices. (a) The Office of Worker's Compensation Program... responsible even though the retired employee has retired under another retirement office from which he/she...

  10. 5 CFR 891.104 - Responsibilities of retirement offices.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Responsibilities of retirement offices... Provisions § 891.104 Responsibilities of retirement offices. (a) The Office of Worker's Compensation Program... responsible even though the retired employee has retired under another retirement office from which he/she...

  11. 5 CFR 891.104 - Responsibilities of retirement offices.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Responsibilities of retirement offices... Provisions § 891.104 Responsibilities of retirement offices. (a) The Office of Worker's Compensation Program... responsible even though the retired employee has retired under another retirement office from which he/she...

  12. 5 CFR 891.104 - Responsibilities of retirement offices.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Responsibilities of retirement offices... Provisions § 891.104 Responsibilities of retirement offices. (a) The Office of Worker's Compensation Program... responsible even though the retired employee has retired under another retirement office from which he/she...

  13. Career's End: A Survey of Faculty Retirement Policies.

    ERIC Educational Resources Information Center

    Ehrenberg, Ronald G.

    2001-01-01

    Surveyed changes in retirement policies for tenured faculty at a large national sample of colleges and universities. Found variations in the characteristics of regular retirement programs, in the existence and nature of retirement-incentive and phased-retirement programs, in institutional policies relating to retired faculty, and in institutions'…

  14. 12 CFR 615.5260 - Retirement of eligible borrower stock.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... course of business means: (i) Retirement upon repayment of a loan or under a retirement or revolvement... institution retires eligible borrower stock in the ordinary course of business, such equities shall be retired at par, even if book value is less than par. (c) When a Farm Credit Bank retires stock for the...

  15. Psychiatric Intervention after Retirement for Young Men.

    DTIC Science & Technology

    1976-05-01

    psychiatric caseloads and prepare for work with depression, alcoholism and schizophrenia . Factors which facilitate transition to the retired role with minimal difficulties are clearly defined. (Author)

  16. Retirement Planning Among Hispanics: In God's Hands?

    PubMed

    Blanco, Luisa R; Aguila, Emma; Gongora, Arturo; Duru, O Kenrik

    2016-12-15

    We conducted a qualitative study on retirement preparedness among middle-aged and older low-income Hispanics in Los Angeles. Data were derived from four focus groups conducted in the greater Los Angeles area. Findings demonstrate how behavioral and cultural factors-family experiences, religiosity, and denial of retirement-explain the lack of savings and preparedness for retirement. Findings also indicate that the majority of participants want to be economically independent and to keep working until they are unable to do so. Participants helped their parents financially but did not feel comfortable asking their own children for help. Instead, participants placed their survival in retirement "in God's hands."

  17. Managing Your TIAA-CREF Retirement Accounts. Investment Strategies To Maximize Retirement Income.

    ERIC Educational Resources Information Center

    Goodall, Leonard E.; Corney, William J.

    This book offers investment strategies for participants in the primary retirement organization for universities and nonprofit organizations, the Teachers Insurance and Annuity-College Retirement Equities Fund (TIAA-CREF). The investment principles outlined also apply to retirement funds offered by other investment companies. The book's scope…

  18. Extending the Integrated Model of Retirement Adjustment: Incorporating Mastery and Retirement Planning

    ERIC Educational Resources Information Center

    Donaldson, Tarryn; Earl, Joanne K.; Muratore, Alexa M.

    2010-01-01

    Extending earlier research, this study explores individual (e.g. demographic and health characteristics), psychosocial (e.g. mastery and planning) and organizational factors (e.g. conditions of workforce exit) influencing retirement adjustment. Survey data were collected from 570 semi-retired and retired men and women aged 45 years and older.…

  19. Early Retirement. A New Issue in Higher Education: The Financial Consequences of Early Retirement.

    ERIC Educational Resources Information Center

    Jenny, Hans H.; Acton, Mary Ann

    This essay attempts to do the following: first, offer a definition of early retirement in order to establish boundaries for the discussion. Second, sketch some of the background and reasons why early retirement may be desirable; also it suggests why early retirement might not always be a constructive practice. Then the essay turns to the main…

  20. The Retirement Equity Act, Survivor Benefits Protections, and Public Employee Retirement Systems.

    ERIC Educational Resources Information Center

    Liebig, Phoebe S.

    The Retirement Equity Act (REA) sets out requirements for joint and survivor annuity coverage for married individuals who participate in federally regulated retirement plans. REA-mandated provisions do not apply to state and local government retirement systems. Because state and local government employees constitute a significant part of the work…

  1. 12 CFR 619.9335 - Supplemental retirement plan or supplemental executive retirement plan.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Supplemental retirement plan or supplemental executive retirement plan. 619.9335 Section 619.9335 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9335 Supplemental retirement plan or supplemental executive...

  2. 5 CFR 842.1009 - Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity computations. 842.1009 Section 842.1009... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Customs and Border Protection Officers § 842.1009 Elections...

  3. 5 CFR 842.1009 - Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity computations. 842.1009 Section 842.1009... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Customs and Border Protection Officers § 842.1009 Elections...

  4. The Relation between Self-Determination and Retirement Satisfaction among Active Retired Individuals

    ERIC Educational Resources Information Center

    Stephan, Yannick; Fouquereau, Evelyne; Fernandez, Anne

    2008-01-01

    Little is known about the motivational forces leading retired individuals to engage in post-retirement activities and how they could be related to satisfaction with retirement. Using the self-determination framework, the purpose of the present exploratory study was to examine the nature of active retirees' motivation and its impact on satisfaction…

  5. 5 CFR 842.1009 - Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity computations. 842.1009 Section 842.1009... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Customs and Border Protection Officers § 842.1009 Elections...

  6. 12 CFR 619.9335 - Supplemental retirement plan or supplemental executive retirement plan.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Supplemental retirement plan or supplemental executive retirement plan. 619.9335 Section 619.9335 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9335 Supplemental retirement plan or supplemental executive...

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

    ERIC Educational Resources Information Center

    Schnee, Edward J.; And Others

    1983-01-01

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

  8. 38 CFR 3.754 - Emergency officers' retirement pay.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... officers' retirement pay. A retired emergency officer of World War I has basic eligibility to retirement... continued to be payable under section 10 of Pub. L. 2, 73d Congress, or under section 1 of Pub. L. 743,...

  9. The Role Social Pressures Play in Early Retirement Propensities.

    ERIC Educational Resources Information Center

    Hwalek, Melanie; And Others

    1982-01-01

    One hundred male industrial workers within five years of retirement eligibility were asked their retirement intentions. Using Fishbein and Ajzen's behavior intention model, the authors suggest that significant others may be the most important component of retirement decisions. (SK)

  10. L'influence d'un stage d'enseignement dans un musee de sciences naturelles sur le sentiment d'autoefficacite en sciences de futurs enseignants

    NASA Astrophysics Data System (ADS)

    Deblois, Annick

    Cette etude qualitative multicas est ancree dans l'approche sociale-cognitive de la theorie de l'autoefficacite de Bandura (1977). Elle s'interesse a quatre stages a l'enseignement qui se sont deroules au Musee canadien de la nature a Ottawa, Canada, en 2009. L'utilisation de donnees secondaires issues du questionnaire STEBI-B traduit et modifie (Dionne et Couture, 2010) ainsi que des entrevues semi-dirigees ont permis une analyse du changement du sentiment d'autoefficacite en sciences chez les stagiaires. Les elements les plus interessants de cette recherche sont l'apprentissage vicariant et la possibilite de repetition qui favorise une meilleure connaissance de soi et une pratique reflexive. Les resultats, dans l'ensemble positifs, illustrent bien le potentiel d'un tel stage afin de rehausser le sentiment d'autoefficacite en sciences chez des stagiaires en enseignement, particulierement chez ceux qui se destinent a enseigner a l'elementaire puisque ceux-ci ont souvent une formation academique dans un domaine autre que les sciences.

  11. Enseignement des langues et theories d'acquisition Sprachunterricht unde Spracherwerbstheorien. (Language Teaching and Acquisition Theories).

    ERIC Educational Resources Information Center

    Schwarz, Alexander, Ed.

    1996-01-01

    This collection of articles on language teaching and language acquisition theories includes: "Enseignement des langues et theories de l'acquisition. Introduction au colloque" ("Language Teaching and Theories of Acquisition. Introduction to the Colloquium") (Rene Richterich); "Apprendre une langue dans l'interaction verbale" ("Language Learning in…

  12. Are You Planning and Saving for Retirement?

    ERIC Educational Resources Information Center

    Yakoboski, Paul

    2007-01-01

    In 2005, TIAA-CREF sponsored its first-ever "Retirement Confidence Survey of College and University Faculty" to discover the answer to this question: How well are faculty members taking advantage of employer-sponsored pension plans and saving for retirement? An additional objective of the project was to compare the survey's findings for higher…

  13. Mid-Career Change and Early Retirement.

    ERIC Educational Resources Information Center

    Patton, Carl V.

    1978-01-01

    An NSF study suggests that important qualitative changes in the faculty may be obtained through increased attention to mid-career change and early retirement programs. Interest in career options, early retirement alternatives, evaluation criteria, mid-career change alternatives, internship, fellowship programs, and retraining programs are…

  14. There's More to Retirement than Financial Security.

    ERIC Educational Resources Information Center

    Fetridge, Guild A.

    1990-01-01

    Since hobbies and recreational activities don't generate the intellectual satisfaction and adrenaline flow of a successful and challenging career, principals need to develop new midlife careers to replace some of the emotional supports that slip away after retirement. This article offers helpful advice on avoiding retirement pitfalls and pursuing…

  15. Youth Individual Development Accounts: Retirement Planning Initiatives

    ERIC Educational Resources Information Center

    Shobe, Marcia A.; Sturm, Stephanie L.

    2007-01-01

    Given the growing interest in a privatized Social Security system and the lack of adequate retirement planning among many people in the United States, many households are often ill prepared for retirement. The outlook for low-income populations is even bleaker because they are often not privy to the same financial education and asset-building…

  16. Military Retirement: Background and Recent Developments

    DTIC Science & Technology

    2014-05-28

    12 Accounting for Military Retirement in the Federal Budget...over the past several years. These figures differ somewhat from those in Table 4 due to accrual accounting . The minor differences between the two are...purely technical. The section on “Military Retirement Budgeting and Costs” provides a full discussion of the accrual accounting system. Table 1

  17. The Retirement Problem: A Positive Approach.

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

    A TIAA-CREF task force reports that there are steps an institution can take in dealing with the new mandatory retirement laws (not before age 70). They include preretirement counseling, provision of "Sweeteners," severance plans, a phased retirement program, and a continuing relationship with the college for retirees. (Author/LBH)

  18. Colleges Explore New Ways to Manage Retirements

    ERIC Educational Resources Information Center

    Wheeler, David L.

    2008-01-01

    At colleges, presidents, provosts, and even faculty senates are taking a fresh look at how to manage professors' retirements. A few institutions that have sought to trim their tenured-faculty ranks for other reasons offer early lessons for those institutions that want to encourage retirements. Many institutions are doing just that, using…

  19. Retirement Programs for Faculty. ERIC Digest.

    ERIC Educational Resources Information Center

    Chronister, Jay L.; Kepple, Thomas R., Jr.

    An incentive early retirement program is an arrangement between employer and employee that provides tangible inducement or reward for voluntary early retirement. It may be a formal program or an ad hoc agreement negotiated with the institution. The most common incentives include severance pay, liberalized actuarial reduction, annuity enhancements,…

  20. Retired, on Campus, and at Home.

    ERIC Educational Resources Information Center

    Schaffer, Jerry; Bram, Leslie

    2003-01-01

    Describes the retirement community supported by the University of Florida in Gainesville. The Oak Hammock facility is to be an integrated community in which retirees are active participants in the university campus community. The various university colleges will play different roles in the retirement community, whether in health care or…

  1. Retirement Systems of the American Teacher.

    ERIC Educational Resources Information Center

    Schmid, W. William

    The descriptive-analytical detail of this study provides confirmation of the generality that, if teachers continue with the profession long enough, they will retire with allowance payments close to or even below poverty levels. The research reviews most aspects of teacher retirement including: (1) historical and philosophical background; (2)…

  2. An Introduction to NCOA's Retirement Planning Program.

    ERIC Educational Resources Information Center

    Fitzpatrick, Edmund W.

    1980-01-01

    Describes the National Council on the Aging (NCOA)-Industry Consortium Retirement Planning Program, which consists of eight modules corresponding to eight major areas of retirement planning: life-style planning, financial planning, new careers, leisure time, health, interpersonal relationships, living arrangements, and community services. (SK)

  3. Women's Retirement Expectations: How Stable Are They?

    PubMed Central

    Hardy, Melissa A.

    2009-01-01

    Objective Using the National Longitudinal Survey of Mature Women, we examine between- and within-person differences in expected retirement age as a key element of the retirement planning process. The expectation typologies of 1,626 women born between 1923 and 1937 were classified jointly on the basis of specificity and consistency. Methods Latent class analysis was used to determine retirement expectation patterns over a 7-year span. Multinomial logistic regression analyses were employed to estimate the effects of demographic and status characteristics on the likelihood of reporting 4 distinct longitudinal patterns of retirement expectations. Results Substantial heterogeneity in reports of expected retirement age between and within individuals over the 7-year span was found. Demographic and status characteristics, specifically age, race, marital status, job tenure, and recent job change, sorted respondents into different retirement expectation patterns. Conclusions The frequent within-person fluctuations and substantial between-person heterogeneity in retirement expectations indicate uncertainty and variability in both expectations and process of expectation formation. Variability in respondents' reports suggests that studying retirement expectations at multiple time points better captures the dynamics of preretirement planning. PMID:19176483

  4. Second Wind: Handbook for Happy Retirement.

    ERIC Educational Resources Information Center

    Kelly, Philip J.

    Reflecting 10 years of actual retirement experience, the author attempts to prove that older people can live interesting dynamic lives right to the last moment. The book, with its conversational, step-by-step style, has been written for anybody over 50. It presents retirement as a "stepping out" rather than a "stepping down"; the solid realities…

  5. 5 CFR 842.206 - Involuntary retirement.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Involuntary retirement. 842.206 Section 842.206 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Eligibility § 842.206 Involuntary...

  6. 5 CFR 842.206 - Involuntary retirement.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Involuntary retirement. 842.206 Section 842.206 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Eligibility § 842.206 Involuntary...

  7. 5 CFR 842.206 - Involuntary retirement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Involuntary retirement. 842.206 Section 842.206 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Eligibility § 842.206 Involuntary...

  8. 5 CFR 842.206 - Involuntary retirement.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Involuntary retirement. 842.206 Section 842.206 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Eligibility § 842.206 Involuntary...

  9. 20 CFR 633.306 - Retirement benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Retirement benefits. 633.306 Section 633.306 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR MIGRANT AND SEASONAL FARMWORKER PROGRAMS Program Design and Administrative Procedures § 633.306 Retirement benefits. No...

  10. Leisure and the Retired Professor: Occupation Matters

    ERIC Educational Resources Information Center

    Dorfman, Lorraine; Kolarik, Douglas

    2005-01-01

    Little attention has been given to the leisure activities of retired professors, whose activity patterns in retirement may be different from those of other occupational groups because of their lifetime commitment to work. This interview study uses both quantitative and qualitative data to investigate: (a) the leisure and professional activities of…

  11. Retirement Plan Consortium Structures for K-12

    ERIC Educational Resources Information Center

    Kevin, John

    2012-01-01

    As school districts continue to seek administrative efficiencies and cost reductions in the wake of severe budget pressures, the resources they devote to creating or expanding retirement plan consortia is increasing. Understanding how to structure a retirement plan consortium is paramount to successfully achieving the many objectives of…

  12. Mythbusters: The Case for Retirement Income in DC Plans.

    PubMed

    Austin, Ron; Shepherd, Steve

    2016-01-01

    Myths persist about retirement income solutions in defined contribution (DC) plans. The authors put six common myths to the test: (1) that few plans offer a retirement income option, (2) that retirement is solely a product decision, (3) that retirement income options lack fiduciary clarity, (4) that it's difficult to implement a retirement income option, (5) that retirement income options can be viewed similarly to an asset class and (6) that retirement solutions are too difficult to communicate to participants. They explain why some chatter on the topic of retirement income solutions in DC plans is unfounded.

  13. Caregiving intensity and retirement status in Canada.

    PubMed

    Jacobs, Josephine C; Laporte, Audrey; Van Houtven, Courtney H; Coyte, Peter C

    2014-02-01

    A number of OECD countries have implemented policies encouraging longer labour force participation in tandem with policies encouraging informal care provision in the community. To better understand how these policies may affect the available pool of caregivers and labour force participants, we need more evidence about how informal caregiving is related to retirement status and timing. We assessed the association between caregiving intensity and retirement status for individuals aged 55 to 69 using the Canadian 2007 General Social Survey, a cross-sectional survey with 23,404 individuals. We used multinomial logistic regressions to determine whether providing different intensities of informal care (i.e. hours of weekly care) was significantly associated with the likelihood that an individual was fully retired, had retired and returned to work, had never retired and was working part-time or full-time, or was a labour market non-participant. We found that higher intensity caregiving was associated with being fully retired (relative to working full-time) for men and women (relative risk ratios, 2.93 and 2.04, respectively). For women, high intensity caregiving was also associated with working part-time (1.84) and being a labour force non-participant (1.99). Male and female high intensity caregivers were more likely to be retired before age 65. Our results highlight the importance of measuring caregiving intensity and multiple paths to retirement, which are often overlooked in the caregiving and retirement literature. They also indicate that a policy context encouraging both later retirement and more informal care may not be reasonable without flexible work arrangement options.

  14. Social support, early retirement, and a retirement preference: a study of 10,489 Finnish adults.

    PubMed

    Elovainio, Marko; Kivimäki, Mika; Vahtera, Jussi; Ojanlatva, Ansa; Korkeila, Katariina; Suominen, Sakari; Helenius, Hans; Koskenvuo, Markku

    2003-04-01

    The aim of the study was to examine associations of social support with early retirement and reported retirement preference. Logistic regression analyses of early retirement (retired before the age of 55) were based on a cohort of 10,489 respondents (5960 female, 4529 male) aged 40-55 years. Analyses of retirement preference (planning of early retirement) were based on a sub-cohort of 7759 full-time employees (4233 female, 3526 male). The measures for social support were the social network size (number of close personal relationships) and social network heterogeneity (number of different roles as sources of social support). Among women, early retirement was associated with small social networks (OR 5.1, 95% CI = 2.8-9.2) and low social network heterogeneity (OR 9.1, 95% CI = 3.2-25.9). Among men, the corresponding associations were somewhat smaller (1.5; 0.9-2.6 and 8.0; 1.8-35.7, respectively). Adjustments for age, occupational training, and spouse at home did not considerably affect these associations. Among men, the association between social network heterogeneity and early retirement was not statistically significant after additional adjustments had been made for marital status and perceived health status. The characteristics of the social network were not associated with a retirement preference among employed men. Among women, the lack of social relations was associated with low retirement preference. Our findings suggested that social support is not independently associated with a retirement preference among men. Socially isolated women prefer retirement less often than other women do. Being retired before the age of 55 years may be predicted by limited social support or it may restrain one's possibilities to establish and maintain social relationships.

  15. Early retirement and mortality in Germany.

    PubMed

    Kühntopf, Stephan; Tivig, Thusnelda

    2012-02-01

    Differences in mortality by retirement age have an important impact on the financing of pension insurance, yet no clear-cut results for Germany exist so far. We calculate mortality rates by retirement age from microdata on all German old-age pensioners and 1.84 million deceases. The life expectancies and survival probabilities at age 65 are estimated for population subgroups according to creditable periods because of disease and pension income. Early-retired men who reach the age of 65 years live significantly longer the later early retirement occurs; the life expectancy at age 65 ranges from 13 to 17.8 years. For each retirement age, mortality of men is higher the more periods of disease are credited in the pension insurance system. For a given length of credited periods of disease, mortality of early retirees decreases with the retirement age. 'Healthy worker selection effects' operating in the labour market may contribute to these results. The 'work longer, live longer'-result is found for each pension income quintile, which resolves the J-curve pattern found in the literature. The mortality of female old-age pensioners varies little with retirement age.

  16. The effect of retirement on physical health.

    PubMed Central

    Ekerdt, D J; Baden, L; Bossé, R; Dibbs, E

    1983-01-01

    This prospective study compared pre- to post-retirement changes in physical health among male retirees with changes among age peers who continued to work. The 229 retirees and 409 workers aged 55-73 at follow-up were all participants in the Veterans Administration Normative Aging Study. Physical health at baseline and follow-up (three to four years apart) was rated on a four-point scale according to the findings of medical examinations. Although physical health declined generally over time, regression analyses showed no significant difference between eventual retirees and continuing workers on health change, after controlling for age and excluding men who retired due to illness or disability. Among retirees alone, pre- to post-retirement health change was also not significantly associated with several circumstances which purportedly make the retirement transition more stressful, such as mandatory retirement or retirement to a reduced standard of living. The results of this study of physical health, which corroborate those of other studies based on self-reported health measures and mortality data, support the conclusion that the event of retirement does not influence the risk of health deterioration. PMID:6859363

  17. The influence of the early retirement process on satisfaction with early retirement and psychological well-being.

    PubMed

    Potocnik, Kristina; Tordera, Nuria; Peiró, José María

    2010-01-01

    The present study explores the influence of the early retirement process on adjustment to early retirement, taking into account the roles of individual characteristics and social context in this process. We proposed a systematic model integrating perceived ability to continue working, organizational pressures toward early retirement and group norms about early retirement as antecedents of the early retirement process and subsequent satisfaction with early retirement and psychological well-being. In addition, we examined the moderating role of the voluntariness of the early retirement transition in the proposed model. Our hypotheses were tested using a sample of 213 early retirees. We found that while high organizational pressures were related to lower retirement age, low perceived ability to continue working and group norms favorable to early retirement were related to higher levels of early retirement intentions. Furthermore, group norms favorable to early retirement

  18. Attitudes toward Retirement and Preretirement Education among Nigerian Bank Workers

    ERIC Educational Resources Information Center

    Ogunbameru, Olakunle A.; Bamiwuye, Sina

    2004-01-01

    Retirement is viewed as a passage that can result in psychological, physiological, and economic problems among some retirees. Adequate preparation for retirement through preretirement education, as practiced in the Western-European societies, has been found to ease transition into retirement and adjustment in retirement. Preretirement education is…

  19. 20 CFR 221.2 - Railroad Retirement Board jurisdiction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Railroad Retirement Board jurisdiction. 221.2 Section 221.2 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT JURISDICTION DETERMINATIONS § 221.2 Railroad Retirement Board jurisdiction. (a) Life cases. The Board...

  20. 20 CFR 221.2 - Railroad Retirement Board jurisdiction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Railroad Retirement Board jurisdiction. 221.2 Section 221.2 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT JURISDICTION DETERMINATIONS § 221.2 Railroad Retirement Board jurisdiction. (a) Life cases. The Board...

  1. 20 CFR 221.2 - Railroad Retirement Board jurisdiction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Railroad Retirement Board jurisdiction. 221.2 Section 221.2 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT JURISDICTION DETERMINATIONS § 221.2 Railroad Retirement Board jurisdiction. (a) Life cases. The Board...

  2. 20 CFR 221.2 - Railroad Retirement Board jurisdiction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Railroad Retirement Board jurisdiction. 221.2 Section 221.2 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT JURISDICTION DETERMINATIONS § 221.2 Railroad Retirement Board jurisdiction. (a) Life cases. The Board...

  3. 20 CFR 221.2 - Railroad Retirement Board jurisdiction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Railroad Retirement Board jurisdiction. 221.2 Section 221.2 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT JURISDICTION DETERMINATIONS § 221.2 Railroad Retirement Board jurisdiction. (a) Life cases. The Board...

  4. A Three-Phase Model of Retirement Decision Making

    ERIC Educational Resources Information Center

    Feldman, Daniel C.; Beehr, Terry A.

    2011-01-01

    The present article organizes prominent theories about retirement decision making around three different types of thinking about retirement: imagining the possibility of retirement, assessing when it is time to let go of long-held jobs, and putting concrete plans for retirement into action at present. It also highlights important directions for…

  5. 18 CFR 367.59 - Additions and retirements of property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... is retired, with or without replacement, the related book cost must be credited to the property... the retirement unit is of a depreciable class, the book cost of the unit retired and credited to... retired and not replaced, the related book cost must be credited to the property account in which it...

  6. 18 CFR 367.59 - Additions and retirements of property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... is retired, with or without replacement, the related book cost must be credited to the property... the retirement unit is of a depreciable class, the book cost of the unit retired and credited to... retired and not replaced, the related book cost must be credited to the property account in which it...

  7. 38 CFR 3.754 - Emergency officers' retirement pay.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...' retirement pay. 3.754 Section 3.754 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Retirement § 3.754 Emergency officers' retirement pay. A retired emergency officer of World War I has basic eligibility to...

  8. 5 CFR 831.2010 - Transfers between retirement systems.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Transfers between retirement systems. 831... REGULATIONS (CONTINUED) RETIREMENT Payment of Lump Sums § 831.2010 Transfers between retirement systems. Transfers of employees' contributions between the Civil Service Retirement and Disability Fund and...

  9. Psychological Perspectives on the Changing Nature of Retirement

    ERIC Educational Resources Information Center

    Shultz, Kenneth S.; Wang, Mo

    2011-01-01

    The concept and the process of retirement are rapidly evolving. As a result, psychologists are in a unique position to understand and explain the dynamics behind the changing face of retirement. We begin this article with a brief overview of the history of retirement and then note the various definitions used when studying retirement. We then…

  10. 26 CFR 1.408-2 - Individual retirement accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Individual retirement accounts. 1.408-2 Section... retirement accounts. (a) In general. An individual retirement account must be a trust or a custodial account... in order to qualify as an individual retirement account. It may be established and maintained by...

  11. 5 CFR 831.1207 - Withdrawal of disability retirement applications.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Withdrawal of disability retirement...) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1207 Withdrawal of disability retirement applications. (a) OPM will honor, without question, an applicant's request to...

  12. 26 CFR 1.219-1 - Deduction for retirement savings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Deduction for retirement savings. 1.219-1... retirement savings. (a) In general. Subject to the limitations and restrictions of paragraph (b) and the... an individual retirement account described in section 408(a), for an individual retirement...

  13. 38 CFR 3.754 - Emergency officers' retirement pay.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...' retirement pay. 3.754 Section 3.754 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Retirement § 3.754 Emergency officers' retirement pay. A retired emergency officer of World War I has basic eligibility to...

  14. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  15. 5 CFR 831.1204 - Filing disability retirement applications: General.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Filing disability retirement applications...) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1204 Filing disability retirement applications: General. (a) Except as provided in paragraphs (c) and (d) of this section,...

  16. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  17. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  18. 29 CFR 4022.10 - Earliest PBGC Retirement Date.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Earliest PBGC Retirement Date. 4022.10 Section 4022.10... § 4022.10 Earliest PBGC Retirement Date. The Earliest PBGC Retirement Date for a participant is the...)(B) of ERISA. The Earliest PBGC Retirement Date is determined in accordance with this § 4022.10....

  19. 26 CFR 1.408-2 - Individual retirement accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Individual retirement accounts. 1.408-2 Section... retirement accounts. (a) In general. An individual retirement account must be a trust or a custodial account... in order to qualify as an individual retirement account. It may be established and maintained by...

  20. 26 CFR 1.408-2 - Individual retirement accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Individual retirement accounts. 1.408-2 Section 1... retirement accounts. (a) In general. An individual retirement account must be a trust or a custodial account... in order to qualify as an individual retirement account. It may be established and maintained by...

  1. 5 CFR 352.404 - Retirement and insurance.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 1 2012-01-01 2012-01-01 false Retirement and insurance. 352.404 Section... Agency § 352.404 Retirement and insurance. (a) Coverage. (1) To obtain retirement benefits for a term of...-sum credit in the Civil Service Retirement and Disability Fund. (2) To retain coverage under...

  2. 5 CFR 831.1203 - Basic requirements for disability retirement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... retirement. 831.1203 Section 831.1203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1203 Basic requirements for disability retirement. (a) Except as provided in paragraph (b) of this section, the following conditions...

  3. 5 CFR 352.404 - Retirement and insurance.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Retirement and insurance. 352.404 Section... Agency § 352.404 Retirement and insurance. (a) Coverage. (1) To obtain retirement benefits for a term of...-sum credit in the Civil Service Retirement and Disability Fund. (2) To retain coverage under...

  4. 5 CFR 352.404 - Retirement and insurance.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Retirement and insurance. 352.404 Section... Agency § 352.404 Retirement and insurance. (a) Coverage. (1) To obtain retirement benefits for a term of...-sum credit in the Civil Service Retirement and Disability Fund. (2) To retain coverage under...

  5. 38 CFR 3.754 - Emergency officers' retirement pay.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...' retirement pay. 3.754 Section 3.754 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Retirement § 3.754 Emergency officers' retirement pay. A retired emergency officer of World War I has basic eligibility to...

  6. 5 CFR 831.2010 - Transfers between retirement systems.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Transfers between retirement systems. 831... REGULATIONS (CONTINUED) RETIREMENT Payment of Lump Sums § 831.2010 Transfers between retirement systems. Transfers of employees' contributions between the Civil Service Retirement and Disability Fund and...

  7. 5 CFR 831.2010 - Transfers between retirement systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Transfers between retirement systems. 831... REGULATIONS (CONTINUED) RETIREMENT Payment of Lump Sums § 831.2010 Transfers between retirement systems. Transfers of employees' contributions between the Civil Service Retirement and Disability Fund and...

  8. 5 CFR 831.2010 - Transfers between retirement systems.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Transfers between retirement systems. 831... REGULATIONS (CONTINUED) RETIREMENT Payment of Lump Sums § 831.2010 Transfers between retirement systems. Transfers of employees' contributions between the Civil Service Retirement and Disability Fund and...

  9. 29 CFR 4022.10 - Earliest PBGC Retirement Date.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Earliest PBGC Retirement Date. 4022.10 Section 4022.10... § 4022.10 Earliest PBGC Retirement Date. The Earliest PBGC Retirement Date for a participant is the...)(B) of ERISA. The Earliest PBGC Retirement Date is determined in accordance with this § 4022.10....

  10. 5 CFR 352.404 - Retirement and insurance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Retirement and insurance. 352.404 Section... Agency § 352.404 Retirement and insurance. (a) Coverage. (1) To obtain retirement benefits for a term of...-sum credit in the Civil Service Retirement and Disability Fund. (2) To retain coverage under...

  11. 5 CFR 352.404 - Retirement and insurance.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 1 2013-01-01 2013-01-01 false Retirement and insurance. 352.404 Section... Agency § 352.404 Retirement and insurance. (a) Coverage. (1) To obtain retirement benefits for a term of...-sum credit in the Civil Service Retirement and Disability Fund. (2) To retain coverage under...

  12. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retirement obligations. 367.22 Section 367.22 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset retirement obligation represents a liability for the legal obligation associated with the retirement of...

  13. 38 CFR 3.754 - Emergency officers' retirement pay.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...' retirement pay. 3.754 Section 3.754 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Retirement § 3.754 Emergency officers' retirement pay. A retired emergency officer of World War I has basic eligibility to...

  14. 5 CFR 831.2010 - Transfers between retirement systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Transfers between retirement systems. 831... REGULATIONS (CONTINUED) RETIREMENT Payment of Lump Sums § 831.2010 Transfers between retirement systems. Transfers of employees' contributions between the Civil Service Retirement and Disability Fund and...

  15. 29 CFR 4022.10 - Earliest PBGC Retirement Date.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Earliest PBGC Retirement Date. 4022.10 Section 4022.10... § 4022.10 Earliest PBGC Retirement Date. The Earliest PBGC Retirement Date for a participant is the...)(B) of ERISA. The Earliest PBGC Retirement Date is determined in accordance with this § 4022.10....

  16. 29 CFR 4022.10 - Earliest PBGC Retirement Date.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Earliest PBGC Retirement Date. 4022.10 Section 4022.10... § 4022.10 Earliest PBGC Retirement Date. The Earliest PBGC Retirement Date for a participant is the...)(B) of ERISA. The Earliest PBGC Retirement Date is determined in accordance with this § 4022.10....

  17. 29 CFR 4022.10 - Earliest PBGC Retirement Date.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Earliest PBGC Retirement Date. 4022.10 Section 4022.10... § 4022.10 Earliest PBGC Retirement Date. The Earliest PBGC Retirement Date for a participant is the...)(B) of ERISA. The Earliest PBGC Retirement Date is determined in accordance with this § 4022.10....

  18. Retirement Satisfaction among Coal Miners: A Correlational Study.

    ERIC Educational Resources Information Center

    Clark, Diane J.; And Others

    Because of increases in life expectancy and early retirement, the quality of life during retirement is of concern to many people. Previous research has found that health and adequate income have consistently been related to life satisfaction during retirement. Several satisfaction measures were administered to a group of 55 retired coal miners.…

  19. "Mental retirement?" Trajectories of work engagement preceding retirement among older workers.

    PubMed

    de Wind, Astrid; Leijten, Fenna Rm; Hoekstra, Trynke; Geuskens, Goedele A; Burdorf, Alex; van der Beek, Allard J

    2017-01-01

    Objectives Before actual retirement, employees may already distance themselves from work, which could be referred to as "mental retirement". However, trajectories of work motivation, ie, work engagement, have not been studied yet. The present study aimed to (i) identify different trajectories of work engagement among older workers approaching the retirement age, and (ii) examine their associations with actual retirement. Methods In total 3171 employees aged 55-62 years, who participated in the Dutch Study on Transitions in Employment, Ability and Motivation were included in this study. Participants completed questionnaires in 2010, 2011, 2012, and 2013. Latent class growth mixture modeling was performed to identify groups of employees with similar three-year trajectories in work engagement. Logistic regression analyses were performed to study whether trajectory membership was associated with retirement. Results Of the 3171 employees, 16.2% made a transition from work to (early) retirement (N=513). Four trajectories of work engagement were identified: steady high (76.3%), steady low (12.7%), decreasing (6.2%), and increasing (4.8%). A steady low work engagement trajectory was associated with retirement [odds ratio (OR) 1.46], compared to a steady high work engagement trajectory. Although not statistically significant, an increasing work engagement trajectory seemed to be associated with retirement as well (OR 1.60). Conclusions This study did not support the concept of mental retirement before actual retirement, ie, a decrease in work engagement among those facing retirement. However, as one in eight employees did experience steady low work engagement in the years before retirement, interventions promoting work motivation are recommended to support the employability of these employees.

  20. Australian baby boomers retiring 'early': understanding the benefits of retirement preparation for involuntary and voluntary retirees.

    PubMed

    Noone, Jack; O'Loughlin, Kate; Kendig, Hal

    2013-08-01

    The first of the baby boomers have reached retirement age, but some have retired 'early' with varying degrees of personal choice. Preparation for retirement can lead to well-being in later life, but few studies have considered the preparations of involuntary retirees or the pathways that link their preparations with retirement outcomes. This research draws on a sample of 304 retirees from the Ageing Baby Boomers in Australia Study (2009) to examine how preparedness for retirement relates to voluntary and involuntary retirees' life satisfaction and how this relationship is explained by psychological, activity-based, and economic theories. Preparedness predicted life satisfaction for voluntary and involuntary retirees and each of theoretical pathways was supported. Although those retiring involuntarily were less prepared than voluntary retirees, their preparatory behaviours were still associated with life satisfaction. These results suggest that retirement policy and planning initiatives should aim to facilitate a holistic approach to retirement planning for future retirees, particularly those facing an early and unexpected retirement.

  1. Senior academic physicians and retirement considerations.

    PubMed

    Moss, Arthur J; Greenberg, Henry; Dwyer, Edward M; Klein, Helmut; Ryan, Daniel; Francis, Charles; Marcus, Frank; Eberly, Shirley; Benhorin, Jesaia; Bodenheimer, Monty; Brown, Mary; Case, Robert; Gillespie, John; Goldstein, Robert; Haigney, Mark; Krone, Ronald; Lichstein, Edgar; Locati, Emanuela; Oakes, David; Thomsen, Poul Erik Bloch; Zareba, Wojciech

    2013-01-01

    An increasing number of academic senior physicians are approaching their potential retirement in good health with accumulated clinical and research experience that can be a valuable asset to an academic institution. Considering the need to let the next generation ascend to leadership roles, when and how should a medical career be brought to a close? We explore the roles for academic medical faculty as they move into their senior years and approach various retirement options. The individual and institutional considerations require a frank dialogue among the interested parties to optimize the benefits while minimizing the risks for both. In the United States there is no fixed age for retirement as there is in Europe, but European physicians are initiating changes. What is certain is that careful planning, innovative thinking, and the incorporation of new patterns of medical practice are all part of this complex transition and timing of senior academic physicians into retirement.

  2. Survey and Analysis of Early Retirement Policies

    ERIC Educational Resources Information Center

    Taylor, Alton L.; Coolidge, Herbert E.

    1974-01-01

    Presents data from a study of member institutions of the Association of American Universities to determine the extent to which early retirement is being used in the nation's higher education institutions. (Editor/PG)

  3. An Argument for Early Retirement Incentive Planning.

    ERIC Educational Resources Information Center

    Baenen, Leonard B.; Ernest, Robert C.

    1982-01-01

    Early retirement incentive programs are discussed as a humanitarian way of reducing payroll costs and rewarding long-tenured employees. The incentives to be considered, program communication, and problems found in incentive programs are addressed. (Author/MLF)

  4. CHALLENGES POSED BY RETIRED RUSSIAN NUCLEAR SUBMARINES

    SciTech Connect

    Rudolph, Dieter; Kroken, Ingjerd; Latyshev, Eduard; Griffith, Andrew

    2003-02-27

    The purpose of this paper is to provide an overview of the challenges posed by retired Russian nuclear submarines, review current U.S. and International efforts and provide an assessment of the success of these efforts.

  5. Advice from working women with retired partners.

    PubMed

    Cooley, Eileen L; Adorno, Gail

    2016-01-01

    in the 21st century, as more women are employed full-time and couples increasingly share egalitarian values, more women continue employment after their partners have voluntarily retired. However, we know very little about the experiences of this growing population of women. We asked working women with retired partners to share their advice for other women who may face this developmental transition. Open-ended responses from 97 women were analyzed to identify pertinent issues and themes. Four primary content areas were identified: time management, division of household labor, financial planning, and communication. Communication between partners was both a topic of concern as well as the solution suggested to resolve conflicts or differences that may arise when women live with a retired partner. It is expected that future changes in the workforce and improvements in the gender balance within relationships will continue to impact experiences for working women with retired partners.

  6. Preparation à la retraite - Preparing for retirement

    SciTech Connect

    2009-09-09

    Retirement implies an important change from a working environment to a new lifestyle. Every individual copes with this transition in his own way. In this video, registered already a few years ago, Dr. Sartorius from WHO addresses some of his colleagues close to retirement and explains what situations they can expect to encounter. We make this video available to CERN personnel to stimulate their own thinking on the subject.

  7. [The meaning of work during early retirement].

    PubMed

    Aleksandrowicz, P; Fasang, A; Schömann, K; Staudinger, U M

    2010-10-01

    Since the mid-1990s, many German companies have used the part-time retirement scheme (Altersteilzeit) as an opportunity to release older workers. This was often consistent with the interests of the workers themselves. This paper explores whether workers who participate in this early retirement scheme would like to continue to work. A survey of all the workers in one company who participated in the part-time retirement scheme revealed that those already retired would more often like to continue working than employees who are still awaiting retirement. To a greater extent, early retirees would also like to return to work with shorter working hours or for a time-limited project. Results are explained with the affective forecasting bias that is based on the psychological decision theory and economic utility theory - the future utility of an action cannot be anticipated. The "reflective thinking" approach moreover invites the conclusion that the diverging interest of the two groups in continued employment may be due to the different stage of practical knowledge about the situation in (pre-)retirement.

  8. Is pre-retirement planning always good? An exploratory study of retirement adjustment among Hong Kong Chinese retirees.

    PubMed

    Yeung, Dannii Y

    2013-01-01

    The impacts of four types of pre-retirement planning activities (financial, health, social life, and psychological planning) on retirement adjustment were investigated in a sample of Chinese retirees residing in Hong Kong. This study consisted of two phases of data collection, pre-retirement and post-retirement phases. Pre-retirement planning behaviors and psychological health (including attitudes toward retirement, adjustment to retirement, anxiety toward retirement, psychological well-being (PWB), and psychological distress) six months before and after retirement were measured. The final sample consisted of 90 Hong Kong Chinese retirees. Compared with the pre-retirement phase, retirees exhibited more positive attitudes toward retirement and better adjustment after they had actually retired, whereas their level of anxiety and psychological distress remained low over time. Pre-retirement planning was found to be predictive of changes in psychological health, though its impact was not always positive depending on the type of planning activities. In particular, greater psychological planning was associated with positive attitudes toward retirement and better PWB, whereas more social life planning activities were associated with greater psychological distress. In addition to financial and health planning, psychological planning activities should also be prompted to facilitate a smooth adjustment to retirement.

  9. The King Pre-Retirement Checklist: Assessing Differences in Pre-Retirement Planning.

    ERIC Educational Resources Information Center

    Zitzow, Darryl; King, Donald N.

    In an effort to assess the retirement preparedness of Midwestern populations above the age of 28, the King Pre-Retirement Checklist was administered to a sampling of 458 persons randomly selected and proportionally stratified by geographic location and community size. Factors examined were financial, social, family cohesion, mobility/health,…

  10. Pre-Retirement Rehearsal Project: A Bibliography of Pre-Retirement Planning.

    ERIC Educational Resources Information Center

    Ellenberg, Donna

    This bibliography cites title, source/publisher, availability, and cost for information and materials on various aspects of pre-retirement planning. Materials may be specifically for the elderly/retired person or of general interest. Bibliographies and periodicals are included. These materials and information are listed under twenty-three…

  11. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

    TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future

  12. No more lock-step retirement: Boomers' shifting meanings of work and retirement.

    PubMed

    Kojola, Erik; Moen, Phyllis

    2016-01-01

    Standard pathways for work and retirement are being transformed as the large Boomer cohort moves through typical retirement ages during a moment of economic, social and political change. People are delaying retirement and moving into and out of paid work as the standard lock-step retirement becomes less dominant. However, little research has explored how and why Boomers are taking on these diverse pathways in their later careers. Accordingly, we conduct in-depth interviews with working and retired white-collar Boomers, exploring how they are working and the meanings and motivations for their decisions and plans in their later careers. We find that there is no single dominant pattern for retirement, but rather a diverse mix of pathways shaped by occupational identities, finances, health and perceptions of retirement. Boomers express a desire to have control over their time and to find meaning and purpose in either paid or unpaid activities. However, life course transitions, normative cultural scripts, and gender and class locations as well as workplace and social policies constrain their decisions and plans.

  13. Driving Retirement in Older Adults with Dementia

    PubMed Central

    Croston, Jami; Meuser, Thomas M.; Berg-Weger, Marla; Grant, Elizabeth A.; Carr, David B.

    2010-01-01

    In order to characterize the driving and mobility status of older adults with dementia, a questionnaire was mailed to 527 informants; 119 were returned. The majority of patients were diagnosed with Dementia of the Alzheimer’s Type. Only 28% were actively driving at the time of survey. Informants rated 53% of current or recently retired drivers as potentially unsafe. Few informants reported using community/educational resources. Individuals with progressive dementia retire from driving for differing reasons, many subsequent to family recognition of impaired driving performance. Opportunities for education and supportive assistance exist but are underutilized. PMID:20161565

  14. Early Retirement Incentives and Student Achievement.

    PubMed

    Fitzpatrick, Maria D; Lovenheim, Michael F

    2014-08-01

    Early retirement incentives (ERIs) are increasingly prevalent in education as districts seek to close budget gaps by replacing expensive experienced teachers with lower-cost newer teachers. Combined with the aging of the teacher workforce, these ERIs are likely to change the composition of teachers dramatically in the coming years. We use exogenous variation from an ERI program in Illinois in the mid-1990s to provide the first evidence in the literature of the effects of large-scale teacher retirements on student achievement. We find the program did not reduce test scores; likely, it increased them, with positive effects most pronounced in lower-SES schools.

  15. Career and Retirement Theories: Relevance for Older Workers Across Cultures

    PubMed Central

    Lytle, Megan C.; Foley, Pamela F.; Cotter, Elizabeth W.

    2015-01-01

    This paper reviews selected career development theories as well as theories specifically focused on retirement, with an emphasis on their application to retirement decisions and vocational behavior in multicultural populations. Theories are evaluated based on whether: (a) retirement was considered a stage of working life, (b) work satisfaction, motivation, and other work variables at retirement age were addressed, (c) work choices at retirement age were included, and (d) cultural and other minority status issues were either directly considered in the work/retirement decision or if the model could be reasonably applied to retirement across cultures. We provide specific recommendations for research and practice with the aim of helping practitioners and scholars conceptualize the current concerns older adults face in their working lives and during retirement planning. PMID:26101455

  16. 29 CFR 1625.9 - Prohibition of involuntary retirement.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... other provision of the Act makes it unlawful for a plan to permit individuals to elect early retirement at a specified age at their own option. Nor is it unlawful for a plan to require early retirement...

  17. Innovative Plans to Encourage Senior Faculty to Take Early Retirement.

    ERIC Educational Resources Information Center

    Spreadbury, Connie

    1984-01-01

    Provides a review of some of the innovative programs university systems are using to encourage faculty to take early retirement, including bridge benefits, bonus plans, guaranteed part-time employment, rehearsal retirement, and 30-and-out plans. (JAC)

  18. Career and Retirement Theories: Relevance for Older Workers Across Cultures.

    PubMed

    Lytle, Megan C; Foley, Pamela F; Cotter, Elizabeth W

    2015-06-01

    This paper reviews selected career development theories as well as theories specifically focused on retirement, with an emphasis on their application to retirement decisions and vocational behavior in multicultural populations. Theories are evaluated based on whether: (a) retirement was considered a stage of working life, (b) work satisfaction, motivation, and other work variables at retirement age were addressed, (c) work choices at retirement age were included, and (d) cultural and other minority status issues were either directly considered in the work/retirement decision or if the model could be reasonably applied to retirement across cultures. We provide specific recommendations for research and practice with the aim of helping practitioners and scholars conceptualize the current concerns older adults face in their working lives and during retirement planning.

  19. Age differences in expected satisfaction with life in retirement.

    PubMed

    Gutierrez, Helen C; Hershey, Douglas A

    2014-01-01

    Research on expected quality of life in retirement has focused on the perceptions of individuals either living in retirement or nearing retirement age. In this article, data are reported that examine expectations of (future) retirement quality of life among younger and middle-aged adults. Toward this end, a new scale--the Satisfaction with Life in Retirement Scale--is introduced. As part of the study, a pair of age-specific, theoretically-driven, hierarchically-structured path models were tested in which individuals' perceptions of future retirement satisfaction were regressed on indicators of financial knowledge, future time perspective, financial risk tolerance, and parental financial values. Models from both age groups were successful in accounting for variability in perceptions of future retirement satisfaction; however, age differences in the model were observed. The results of this investigation have implications for retirement counselors and intervention specialists who seek to cultivate positive perceptions of late life among individuals of different ages.

  20. 22 CFR 19.10-3 - Marriage after retirement.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Marriage after retirement. 19.10-3 Section 19... PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.10-3 Marriage after retirement. If an... marriage irrevocably elect to receive a reduced annuity and to provide, subject to any obligation...

  1. 22 CFR 19.10-3 - Marriage after retirement.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Marriage after retirement. 19.10-3 Section 19... PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.10-3 Marriage after retirement. If an... marriage irrevocably elect to receive a reduced annuity and to provide, subject to any obligation...

  2. 22 CFR 19.10-3 - Marriage after retirement.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Marriage after retirement. 19.10-3 Section 19... PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.10-3 Marriage after retirement. If an... marriage irrevocably elect to receive a reduced annuity and to provide, subject to any obligation...

  3. 22 CFR 19.10-3 - Marriage after retirement.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Marriage after retirement. 19.10-3 Section 19... PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.10-3 Marriage after retirement. If an... marriage irrevocably elect to receive a reduced annuity and to provide, subject to any obligation...

  4. 22 CFR 19.10-3 - Marriage after retirement.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Marriage after retirement. 19.10-3 Section 19... PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.10-3 Marriage after retirement. If an... marriage irrevocably elect to receive a reduced annuity and to provide, subject to any obligation...

  5. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Qualifying retirement benefits court orders. 1653.2 Section 1653.2 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  6. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Qualifying retirement benefits court orders. 1653.2 Section 1653.2 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  7. Disconnected Expectations: Staff, Family, and Supported Employee Perspectives about Retirement

    ERIC Educational Resources Information Center

    Bigby, Christine; Wilson, Nathan J.; Balandin, Susan; Stancliffe, Roger J.

    2011-01-01

    Background: Australia has few policies to support the transition of older people with intellectual disability from employment to retirement. This study aimed to identify the possibilities and barriers to retirement for older employees in supported employment services. Method: Five distinct participant groups discussed retirement in 6 separate…

  8. Retirement in Illinois Community Colleges, 1985-1986.

    ERIC Educational Resources Information Center

    Peterson, David L.

    This analysis of retirement planning and early retirement incentive plans in Illinois community colleges was drawn from a study of early retirement plans at each of the state's 39 community colleges, and a follow-up survey to clarify information in the documents and determine colleges' plans for the future. After introductory comments on the issue…

  9. Estimates of Potential Savings by Retiring Two Aircraft Carriers Early

    DTIC Science & Technology

    1989-01-01

    statement) that you have displayed. A wide range of estimate*: can be calculated for the early retirement proposal, as you have said, Mr. Chairman...way implies, as the DOD witnesses suggested, that they agree with the proposal for an early retirement . This case assumes that there would be no indirect cost savings, such as shore base support associated with the retirement.

  10. Patterns of Work and Retirement for a New Century.

    ERIC Educational Resources Information Center

    Clark, Robert L.; Quinn, Joseph F.

    2002-01-01

    The average retirement age for men shifted from 70 in 1950 to 65 in 1970 to 62 in 1985. Whether the trend toward early retirement has ended depends on interpretation of changes in the last 2 decades, including elimination of mandatory retirement, modifications in social security and pension plans, and increased longevity. (Contains 18 references.)…

  11. 20 CFR 404.1077 - Individuals under railroad retirement system.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Individuals under railroad retirement system... Self-Employment § 404.1077 Individuals under railroad retirement system. If you are an employee or... business. Your services are covered under the railroad retirement system. Self-Employment Income...

  12. 20 CFR 404.1077 - Individuals under railroad retirement system.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Individuals under railroad retirement system... Self-Employment § 404.1077 Individuals under railroad retirement system. If you are an employee or... business. Your services are covered under the railroad retirement system. Self-Employment Income...

  13. 20 CFR 404.1077 - Individuals under railroad retirement system.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Individuals under railroad retirement system... Self-Employment § 404.1077 Individuals under railroad retirement system. If you are an employee or... business. Your services are covered under the railroad retirement system. Self-Employment Income...

  14. 42 CFR 421.212 - Railroad Retirement Board contracts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 3 2014-10-01 2014-10-01 false Railroad Retirement Board contracts. 421.212... SERVICES (CONTINUED) MEDICARE PROGRAM (CONTINUED) MEDICARE CONTRACTING Carriers § 421.212 Railroad Retirement Board contracts. In accordance with this subpart C, the Railroad Retirement Board contracts...

  15. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  16. 42 CFR 421.212 - Railroad Retirement Board contracts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 3 2013-10-01 2013-10-01 false Railroad Retirement Board contracts. 421.212... SERVICES (CONTINUED) MEDICARE PROGRAM (CONTINUED) MEDICARE CONTRACTING Carriers § 421.212 Railroad Retirement Board contracts. In accordance with this subpart C, the Railroad Retirement Board contracts...

  17. 42 CFR 421.212 - Railroad Retirement Board contracts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 3 2012-10-01 2012-10-01 false Railroad Retirement Board contracts. 421.212... SERVICES (CONTINUED) MEDICARE PROGRAM (CONTINUED) MEDICARE CONTRACTING Carriers § 421.212 Railroad Retirement Board contracts. In accordance with this subpart C, the Railroad Retirement Board contracts...

  18. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  19. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  20. Exploring Faculty Retirement Issues in Public 2-Year Institutions

    ERIC Educational Resources Information Center

    Conley, Valerie Martin

    2005-01-01

    Much of the research on faculty retirement focuses exclusively on 4-year institutions. This study fills a gap by describing the age distribution of faculty in public 2-year institutions, the retirement plans of these faculty, and factors related to the retirement decision-making process using data from the 1999 National Study of Postsecondary…

  1. 20 CFR 404.1077 - Individuals under railroad retirement system.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Individuals under railroad retirement system... Self-Employment § 404.1077 Individuals under railroad retirement system. If you are an employee or... business. Your services are covered under the railroad retirement system. Self-Employment Income...

  2. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  3. 20 CFR 404.1077 - Individuals under railroad retirement system.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Individuals under railroad retirement system... Self-Employment § 404.1077 Individuals under railroad retirement system. If you are an employee or... business. Your services are covered under the railroad retirement system. Self-Employment Income...

  4. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  5. 42 CFR 421.212 - Railroad Retirement Board contracts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 3 2011-10-01 2011-10-01 false Railroad Retirement Board contracts. 421.212... SERVICES (CONTINUED) MEDICARE PROGRAM MEDICARE CONTRACTING Carriers § 421.212 Railroad Retirement Board contracts. In accordance with this subpart C, the Railroad Retirement Board contracts with DMEPOS...

  6. 42 CFR 421.212 - Railroad Retirement Board contracts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Railroad Retirement Board contracts. 421.212... SERVICES (CONTINUED) MEDICARE PROGRAM MEDICARE CONTRACTING Carriers § 421.212 Railroad Retirement Board contracts. In accordance with this subpart C, the Railroad Retirement Board contracts with DMEPOS...

  7. Uncovered: Social Security, Retirement Uncertainty, and 1 Million Teachers

    ERIC Educational Resources Information Center

    Kan, Leslie; Aldeman, Chad

    2014-01-01

    Retirement savings are often described as a three-legged stool: Social Security, employer retirement plans, and personal savings. For many American workers, Social Security is the most consistent portion of the three-legged model, providing a solid plank of retirement savings. But nationwide, more than 1 million teachers--about 40 percent of all…

  8. 40 CFR 60.4105 - Retired unit exemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Electric Steam Generating Units Hg Budget Trading Program General Provisions § 60.4105 Retired unit exemption. (a)(1) Any Hg Budget unit that is permanently retired shall be exempt from the Hg Budget Trading... section shall become effective the day on which the Hg Budget unit is permanently retired. Within 30...

  9. Superintendent Retirement in a Reform State: Rhetoric and Reality

    ERIC Educational Resources Information Center

    Boyland, Lori; Ellis, John

    2015-01-01

    Indiana recently gained status as a national leader in educational reform. At the same time, a record number of superintendents retired, with 62 retirements in 2012 and 2013, representing 21% of superintendents in the state. The purpose of this study was to explore factors influencing superintendents' decisions to retire during this time.…

  10. Partial Retirement and Pension Policy in Industrialized Countries.

    ERIC Educational Resources Information Center

    Latulippe, Denis; Turner, John

    2000-01-01

    Examines the advantages and disadvantages of partial retirement--the transitional period between full-time employment and complete retirement--including easing the transition, labor market effects, and financial implications for social security systems and employers. Reviews partial retirement policies in eight countries and concludes that there…

  11. The Information Seeking and Use Behaviors of Retired Investors

    ERIC Educational Resources Information Center

    O'Connor, Lisa G.

    2013-01-01

    This exploratory study examines the information seeking and use behaviors of a group of US retired or near-retirement investors from everyday life information seeking and serious leisure perspectives. Although primarily qualitative, it also collects and analyzes quantitative data to describe retired investors' information preferences and use.…

  12. Back to Work: Expectations and Realizations of Work after Retirement

    ERIC Educational Resources Information Center

    Maestas, Nicole

    2010-01-01

    This paper analyzes a puzzling aspect of retirement behavior known as "unretirement." Nearly 50 percent of retirees follow a nontraditional retirement path that involves partial retirement or unretirement, and at least 26 percent of retirees later unretire. I explore two possible explanations: (1) unretirement transitions result from failures in…

  13. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... liability and related asset retirement cost, the accretion of the liability, the subsequent measurement... the doctrine of promissory estoppel. An asset retirement cost represents the amount capitalized when... amount recognized for the liability and an associated asset retirement cost must be stated at the...

  14. Retirement Financial Planning and the RN: An Integrative Literature Review.

    PubMed

    Keele, Shanna; Alpert, Patricia T

    2015-10-01

    This integrative literature review examined the current research on RN retirement. The review identified 3 critical gaps in knowledge: (a) minimal knowledge regarding the economic impact on RN retirement, (b) incomplete information regarding the demographics of RN retirement, and (c) a scarcity of prospective longitudinal RN workforce studies. Future research must address these gaps to better address RN workforce sustainability.

  15. Retirement financial planning and the RN: an integrative literature review.

    PubMed

    Keele, Shanna; Alpert, Patricia T

    2013-11-01

    This integrative literature review examined the current research on RN retirement. The review identified 3 critical gaps in knowledge: (a) minimal knowledge regarding the economic impact on RN retirement, (b) incomplete information regarding the demographics of RN retirement, and (c) a scarcity of prospective longitudinal RN workforce studies. Future research must address these gaps to better address RN workforce sustainability.

  16. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Individual retirement annuities. 1.408-3 Section... retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment... issued by an insurance company described in this paragraph will be treated as an individual...

  17. 7 CFR 1773.41 - Extraordinary retirement losses.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Extraordinary retirement losses. 1773.41 Section 1773... Documentation § 1773.41 Extraordinary retirement losses. The CPA's workpapers must contain an analysis of retirement losses, including any required approval by a regulatory commission with jurisdiction in the...

  18. 12 CFR 615.5270 - Retirement of other equities.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Retirement of other equities. 615.5270 Section..., LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Retirement of Equities and Payment of Dividends § 615.5270 Retirement of other equities. (a) Equities other than eligible borrower stock shall...

  19. 5 CFR 843.210 - Transfers between retirement systems.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Transfers between retirement systems. 843... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS One-time Payments § 843.210 Transfers between retirement systems. Transfers of employees' contributions between...

  20. 5 CFR 838.611 - Identifying the retirement system.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Identifying the retirement system. 838... REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Terminology Used in Court Orders Affecting... the retirement system. (a) To satisfy the requirements of § 838.303(b)(1) or § 838.502(b)(1), a...

  1. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  2. 26 CFR 1.219-1 - Deduction for retirement savings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Deduction for retirement savings. 1.219-1... Deduction for retirement savings. (a) In general. Subject to the limitations and restrictions of paragraph... such individual to an individual retirement account described in section 408(a), for an...

  3. 20 CFR 404.1206 - Retirement system coverage groups.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Retirement system coverage groups. 404.1206... May Be Covered § 404.1206 Retirement system coverage groups. (a) General. Section 218(d) of the Act authorizes coverage of services of employees in positions under a retirement system. For purposes...

  4. 20 CFR 404.1207 - Divided retirement system coverage groups.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Divided retirement system coverage groups... of Employees May Be Covered § 404.1207 Divided retirement system coverage groups. (a) General. Under... instrumentalities may divide a retirement system based on whether the employees in positions under that system...

  5. 18 CFR 367.59 - Additions and retirements of property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirements of property. 367.59 Section 367.59 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Instructions § 367.59 Additions and retirements of property. (a) For the purpose of avoiding undue refinement in accounting for additions to and retirements...

  6. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Asset retirement... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  7. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  8. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  9. 7 CFR 1773.41 - Extraordinary retirement losses.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Extraordinary retirement losses. 1773.41 Section 1773... Documentation § 1773.41 Extraordinary retirement losses. The CPA's workpapers must contain an analysis of retirement losses, including any required approval by a regulatory commission with jurisdiction in the...

  10. 26 CFR 1.219-1 - Deduction for retirement savings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Deduction for retirement savings. 1.219-1... Deduction for retirement savings. (a) In general. Subject to the limitations and restrictions of paragraph... such individual to an individual retirement account described in section 408(a), for an...

  11. 26 CFR 1.219-1 - Deduction for retirement savings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Deduction for retirement savings. 1.219-1... Deduction for retirement savings. (a) In general. Subject to the limitations and restrictions of paragraph... such individual to an individual retirement account described in section 408(a), for an...

  12. 5 CFR 838.611 - Identifying the retirement system.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Identifying the retirement system. 838... REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Terminology Used in Court Orders Affecting... the retirement system. (a) To satisfy the requirements of § 838.303(b)(1) or § 838.502(b)(1), a...

  13. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  14. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Asset retirement... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  15. 12 CFR 615.5270 - Retirement of other equities.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Retirement of other equities. 615.5270 Section..., LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Retirement of Equities and Payment of Dividends § 615.5270 Retirement of other equities. (a) Equities other than eligible borrower stock shall...

  16. 26 CFR 1.409-1 - Retirement bonds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Retirement bonds. 1.409-1 Section 1.409-1...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409-1 Retirement bonds. (a... retirement bond described in section 409(a) shall be included in the gross income of the taxpayer entitled...

  17. 7 CFR 1773.41 - Extraordinary retirement losses.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Extraordinary retirement losses. 1773.41 Section 1773... Documentation § 1773.41 Extraordinary retirement losses. The CPA's workpapers must contain an analysis of retirement losses, including any required approval by a regulatory commission with jurisdiction in the...

  18. 7 CFR 1773.41 - Extraordinary retirement losses.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Extraordinary retirement losses. 1773.41 Section 1773... Documentation § 1773.41 Extraordinary retirement losses. The CPA's workpapers must contain an analysis of retirement losses, including any required approval by a regulatory commission with jurisdiction in the...

  19. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Asset retirement... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  20. 12 CFR 615.5270 - Retirement of other equities.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Retirement of other equities. 615.5270 Section..., LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Retirement of Equities and Payment of Dividends § 615.5270 Retirement of other equities. (a) Equities other than eligible borrower stock shall...

  1. 20 CFR 404.1207 - Divided retirement system coverage groups.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Divided retirement system coverage groups... of Employees May Be Covered § 404.1207 Divided retirement system coverage groups. (a) General. Under... instrumentalities may divide a retirement system based on whether the employees in positions under that system...

  2. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Capital outlay or debt retirement. 273.35 Section 273.35... outlay or debt retirement. In no instance shall contract funds provided under this part be used as payment for capital outlay or debt retirement expenses; except that, such costs are allowable if they...

  3. 41 CFR 109-1.5111 - Retirement of property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false Retirement of property....51-Personal Property Management Standards and Practices § 109-1.5111 Retirement of property. When... shall be listed on a retirement work order. A full explanation shall be supported by an...

  4. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Capital outlay or debt retirement. 273.35 Section 273.35... outlay or debt retirement. In no instance shall contract funds provided under this part be used as payment for capital outlay or debt retirement expenses; except that, such costs are allowable if they...

  5. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Capital outlay or debt retirement. 273.35 Section 273.35... outlay or debt retirement. In no instance shall contract funds provided under this part be used as payment for capital outlay or debt retirement expenses; except that, such costs are allowable if they...

  6. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Individual retirement annuities. 1.408-3 Section... retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment... issued by an insurance company described in this paragraph will be treated as an individual...

  7. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Individual retirement annuities. 1.408-3 Section... retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment... issued by an insurance company described in this paragraph will be treated as an individual...

  8. 18 CFR 367.59 - Additions and retirements of property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirements of property. 367.59 Section 367.59 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Instructions § 367.59 Additions and retirements of property. (a) For the purpose of avoiding undue refinement in accounting for additions to and retirements...

  9. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Capital outlay or debt retirement. 273.35 Section 273.35... outlay or debt retirement. In no instance shall contract funds provided under this part be used as payment for capital outlay or debt retirement expenses; except that, such costs are allowable if they...

  10. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 3 2014-01-01 2014-01-01 false Processing retirement benefits court orders. 1653.3 Section 1653.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  11. 20 CFR 404.1206 - Retirement system coverage groups.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Retirement system coverage groups. 404.1206... May Be Covered § 404.1206 Retirement system coverage groups. (a) General. Section 218(d) of the Act authorizes coverage of services of employees in positions under a retirement system. For purposes...

  12. 41 CFR 109-1.5111 - Retirement of property.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false Retirement of property....51-Personal Property Management Standards and Practices § 109-1.5111 Retirement of property. When... shall be listed on a retirement work order. A full explanation shall be supported by an...

  13. 5 CFR 843.210 - Transfers between retirement systems.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Transfers between retirement systems. 843... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS One-time Payments § 843.210 Transfers between retirement systems. Transfers of employees' contributions between...

  14. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  15. 7 CFR 1773.41 - Extraordinary retirement losses.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Extraordinary retirement losses. 1773.41 Section 1773... Documentation § 1773.41 Extraordinary retirement losses. The CPA's workpapers must contain an analysis of retirement losses, including any required approval by a regulatory commission with jurisdiction in the...

  16. Retirement Resources Inventory: Construction, Factor Structure and Psychometric Properties

    ERIC Educational Resources Information Center

    Leung, Cindy S. Y.; Earl, Joanne K.

    2012-01-01

    The scientific investigation of the relationship between resources and retirement well-being is impeded by the lack of proper measurement of resources. This study reports on the development of an inventory that assesses resources relevant to retirement well-being. The 35-item Retirement Resources Inventory (RRI) is a self-report measure consisting…

  17. 41 CFR 109-1.5111 - Retirement of property.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false Retirement of property....51-Personal Property Management Standards and Practices § 109-1.5111 Retirement of property. When... shall be listed on a retirement work order. A full explanation shall be supported by an...

  18. 26 CFR 1.408-3 - Individual retirement annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Individual retirement annuities. 1.408-3 Section... retirement annuities. (a) In general. An individual retirement annuity is an annuity contract or endowment... issued by an insurance company described in this paragraph will be treated as an individual...

  19. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 3 2012-01-01 2012-01-01 false Processing retirement benefits court orders. 1653.3 Section 1653.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  20. 20 CFR 404.1206 - Retirement system coverage groups.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Retirement system coverage groups. 404.1206... May Be Covered § 404.1206 Retirement system coverage groups. (a) General. Section 218(d) of the Act authorizes coverage of services of employees in positions under a retirement system. For purposes...

  1. 20 CFR 404.1206 - Retirement system coverage groups.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Retirement system coverage groups. 404.1206... May Be Covered § 404.1206 Retirement system coverage groups. (a) General. Section 218(d) of the Act authorizes coverage of services of employees in positions under a retirement system. For purposes...

  2. 5 CFR 838.611 - Identifying the retirement system.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Identifying the retirement system. 838... REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Terminology Used in Court Orders Affecting... the retirement system. (a) To satisfy the requirements of § 838.303(b)(1) or § 838.502(b)(1), a...

  3. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  4. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Asset retirement... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  5. 5 CFR 838.611 - Identifying the retirement system.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Identifying the retirement system. 838... REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Terminology Used in Court Orders Affecting... the retirement system. (a) To satisfy the requirements of § 838.303(b)(1) or § 838.502(b)(1), a...

  6. 20 CFR 404.1207 - Divided retirement system coverage groups.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Divided retirement system coverage groups... of Employees May Be Covered § 404.1207 Divided retirement system coverage groups. (a) General. Under... instrumentalities may divide a retirement system based on whether the employees in positions under that system...

  7. 12 CFR 615.5270 - Retirement of other equities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Retirement of other equities. 615.5270 Section..., LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Retirement of Equities and Payment of Dividends § 615.5270 Retirement of other equities. (a) Equities other than eligible borrower stock shall...

  8. 41 CFR 109-1.5111 - Retirement of property.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Retirement of property....51-Personal Property Management Standards and Practices § 109-1.5111 Retirement of property. When... shall be listed on a retirement work order. A full explanation shall be supported by an...

  9. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Asset retirement... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  10. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 3 2014-01-01 2014-01-01 false Qualifying retirement benefits court orders. 1653.2 Section 1653.2 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  11. 20 CFR 404.1207 - Divided retirement system coverage groups.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Divided retirement system coverage groups... of Employees May Be Covered § 404.1207 Divided retirement system coverage groups. (a) General. Under... instrumentalities may divide a retirement system based on whether the employees in positions under that system...

  12. 20 CFR 404.1207 - Divided retirement system coverage groups.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Divided retirement system coverage groups... of Employees May Be Covered § 404.1207 Divided retirement system coverage groups. (a) General. Under... instrumentalities may divide a retirement system based on whether the employees in positions under that system...

  13. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Asset retirement... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  14. 18 CFR 346.3 - Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Asset retirement... FILING REQUIREMENTS § 346.3 Asset retirement obligations. (a) A carrier that files material in support of initial rates or change in rates under § 346.2 and has recorded asset retirement obligations on its...

  15. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  16. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  17. 26 CFR 1.409-1 - Retirement bonds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Retirement bonds. 1.409-1 Section 1.409-1...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409-1 Retirement bonds. (a... retirement bond described in section 409(a) shall be included in the gross income of the taxpayer entitled...

  18. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Asset retirement... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  19. 18 CFR 367.59 - Additions and retirements of property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirements of property. 367.59 Section 367.59 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Instructions § 367.59 Additions and retirements of property. (a) For the purpose of avoiding undue refinement in accounting for additions to and retirements...

  20. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  1. 26 CFR 1.409-1 - Retirement bonds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Retirement bonds. 1.409-1 Section 1.409-1...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409-1 Retirement bonds. (a... retirement bond described in section 409(a) shall be included in the gross income of the taxpayer entitled...

  2. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Asset retirement... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  3. 20 CFR 404.1206 - Retirement system coverage groups.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Retirement system coverage groups. 404.1206... May Be Covered § 404.1206 Retirement system coverage groups. (a) General. Section 218(d) of the Act authorizes coverage of services of employees in positions under a retirement system. For purposes...

  4. 26 CFR 1.409-1 - Retirement bonds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Retirement bonds. 1.409-1 Section 1.409-1...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409-1 Retirement bonds. (a... retirement bond described in section 409(a) shall be included in the gross income of the taxpayer entitled...

  5. 18 CFR 367.2300 - Account 230, Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement obligations. 367.2300 Section 367.2300 Conservation of Power and Water Resources FEDERAL ENERGY... retirement obligations. (a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount...

  6. 26 CFR 1.409-1 - Retirement bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Retirement bonds. 1.409-1 Section 1.409-1...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409-1 Retirement bonds. (a) In general... paragraph (b)(2) of this section, the entire proceeds upon redemption of a retirement bond described...

  7. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Capital outlay or debt retirement. 273.35 Section 273.35... outlay or debt retirement. In no instance shall contract funds provided under this part be used as payment for capital outlay or debt retirement expenses; except that, such costs are allowable if they...

  8. 18 CFR 154.315 - Asset retirement obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Asset retirement... Filed With Changes § 154.315 Asset retirement obligations. (a) A natural gas company that files a tariff change under this part and has recorded an asset retirement obligation on its books must provide...

  9. 41 CFR 109-1.5111 - Retirement of property.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false Retirement of property....51-Personal Property Management Standards and Practices § 109-1.5111 Retirement of property. When... shall be listed on a retirement work order. A full explanation shall be supported by an...

  10. 5 CFR 843.210 - Transfers between retirement systems.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Transfers between retirement systems. 843... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS One-time Payments § 843.210 Transfers between retirement systems. Transfers of employees' contributions between...

  11. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 3 2013-01-01 2013-01-01 false Processing retirement benefits court orders. 1653.3 Section 1653.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  12. Beyond Health and Wealth: Predictors of Women's Retirement Satisfaction

    ERIC Educational Resources Information Center

    Price, Christine A.; Balaswamy, Shantha

    2009-01-01

    Despite empirical support for the positive effects of health and wealth on retirement satisfaction, alternative variables also play a key role in helping to shape women's assessment of retirement. In the present study, we explore personal and psychosocial predictors of women's retirement satisfaction while controlling for financial security and…

  13. Retirement Wealth, Income, and Decision Making in Higher Education.

    ERIC Educational Resources Information Center

    Lewis, W. Cris

    1996-01-01

    Retirement programs for college faculty are evaluated in terms of both their wealth-creation attributes and the incentives they provide for retirement. Wealth accumulation and relative cash flow from working compared to retirement are evaluated at various ages under alternative assumptions about rates of return and contribution rates. The nature…

  14. Manpower Planning and Mandatory Retirement: Is the Older Worker Incompetent?

    ERIC Educational Resources Information Center

    Baugher, Dan

    The general disposition and effects of prevailing manpower policies and programs for the elderly in the United States suggest that mandatory retirement will eventually be replaced by flexible retirement with no age limit. Inflationary trends may be possible causal factors which reduce post-retirement incomes, increase the age of the work force,…

  15. Retirement Equity Act of 1984: Its Impact on Women.

    ERIC Educational Resources Information Center

    Women's Bureau (DOL), Washington, DC.

    This booklet was written to help readers understand how the Retirement Equity Act of 1984 makes it easier for both women and men to collect retirement benefits under private pension plans. Since women have had special problems in the pension area, it emphasizes how the retirement law works to their advantage by preventing loss of coverage during…

  16. 5 CFR 831.1207 - Withdrawal of disability retirement applications.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Withdrawal of disability retirement applications. 831.1207 Section 831.1207 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1207 Withdrawal...

  17. 5 CFR 831.1207 - Withdrawal of disability retirement applications.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Withdrawal of disability retirement applications. 831.1207 Section 831.1207 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1207 Withdrawal...

  18. 5 CFR 831.1207 - Withdrawal of disability retirement applications.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Withdrawal of disability retirement applications. 831.1207 Section 831.1207 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1207 Withdrawal...

  19. 5 CFR 831.1207 - Withdrawal of disability retirement applications.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Withdrawal of disability retirement applications. 831.1207 Section 831.1207 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT Disability Retirement § 831.1207 Withdrawal...

  20. A Longitudinal Study of Work After Retirement: Examining Predictors of Bridge Employment, Continued Career Employment, and Retirement.

    PubMed

    Bennett, Misty M; Beehr, Terry A; Lepisto, Lawrence R

    2016-09-01

    Older employees are increasingly accepting bridge employment, which occurs when older workers take employment for pay after they retire from their main career. This study examined predictors of workers' decisions to engage in bridge employment versus full retirement and career employment. A national sample of 482 older people in the United States was surveyed regarding various work-related and nonwork related predictors of retirement decisions, and their retirement status was measured 5 years later. In bivariate analyses, both work-related variables (career goal achievement and experienced pressure to retire) and nonwork-related variables (psychological distress and traditional gender role orientation) predicted taking bridge employment, but in multinomial logistic regression, only nonwork variables had unique effects. Few predictors differentiated the bridge employed and fully retired groups. Nonwork variables were salient in making the decision to retire, and bridge employment may be conceptually more similar to full retirement than to career employment.

  1. Retirement and cognitive development in the Netherlands: Are the retired really inactive?

    PubMed

    de Grip, Andries; Dupuy, Arnaud; Jolles, Jelle; van Boxtel, Martin

    2015-12-01

    This paper uses longitudinal data to analyze the relation between retirement and cognitive development in the Netherlands. Controlling for individual fixed effects and lagged cognition, we find that retirees face lower declines in their cognitive flexibility than those who remain employed, which appears to be persistent 6 years after retirement. However, the information processing speed of low-educated retirees declines faster. The magnitude of both changes in cognition is such that retirees appear 5-6 years younger in terms of cognitive flexibility, and older in terms of information processing speed. We show that these relationships between retirement and cognitive development cannot be explained by (1) feeling relieved from routine work, (2) changes in mood, (3) changes in lifestyle, and (4) changes in blood pressure. The decline in information processing speed after retirement particularly holds for the low educated. This could increase the social costs of an aging society.

  2. 30 CFR 56.19024 - Retirement criteria.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Ropes § 56.19024 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes... wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of the total... lay rope, more than one broken wire in the valley between strands in one rope lay length. (c) A...

  3. 30 CFR 56.19024 - Retirement criteria.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Ropes § 56.19024 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes... wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of the total... lay rope, more than one broken wire in the valley between strands in one rope lay length. (c) A...

  4. 30 CFR 75.1434 - Retirement criteria.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... MANDATORY SAFETY STANDARDS-UNDERGROUND COAL MINES Hoisting and Mantrips Wire Ropes § 75.1434 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes shall be removed from service when any of the following conditions occurs: (a) The number of broken wires within a rope lay...

  5. 30 CFR 57.19024 - Retirement criteria.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Wire Ropes § 57.19024 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire... broken wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of the... regular lay rope, more than one broken wire in the valley between strands in one rope lay length. (c)...

  6. 30 CFR 56.19024 - Retirement criteria.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Ropes § 56.19024 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes... wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of the total... lay rope, more than one broken wire in the valley between strands in one rope lay length. (c) A...

  7. 30 CFR 77.1434 - Retirement criteria.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Hoisting Wire Ropes § 77.1434 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes shall be removed from service when any of the following conditions occurs: (a) The number of broken wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of...

  8. 30 CFR 75.1434 - Retirement criteria.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... MANDATORY SAFETY STANDARDS-UNDERGROUND COAL MINES Hoisting and Mantrips Wire Ropes § 75.1434 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes shall be removed from service when any of the following conditions occurs: (a) The number of broken wires within a rope lay...

  9. 30 CFR 77.1434 - Retirement criteria.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Hoisting Wire Ropes § 77.1434 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes shall be removed from service when any of the following conditions occurs: (a) The number of broken wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of...

  10. 30 CFR 75.1434 - Retirement criteria.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... MANDATORY SAFETY STANDARDS-UNDERGROUND COAL MINES Hoisting and Mantrips Wire Ropes § 75.1434 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes shall be removed from service when any of the following conditions occurs: (a) The number of broken wires within a rope lay...

  11. 30 CFR 56.19024 - Retirement criteria.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Ropes § 56.19024 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes... wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of the total... lay rope, more than one broken wire in the valley between strands in one rope lay length. (c) A...

  12. 30 CFR 57.19024 - Retirement criteria.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Wire Ropes § 57.19024 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire... broken wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of the... regular lay rope, more than one broken wire in the valley between strands in one rope lay length. (c)...

  13. 30 CFR 77.1434 - Retirement criteria.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Hoisting Wire Ropes § 77.1434 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes shall be removed from service when any of the following conditions occurs: (a) The number of broken wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of...

  14. 30 CFR 57.19024 - Retirement criteria.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Wire Ropes § 57.19024 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire... broken wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of the... regular lay rope, more than one broken wire in the valley between strands in one rope lay length. (c)...

  15. 30 CFR 75.1434 - Retirement criteria.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... MANDATORY SAFETY STANDARDS-UNDERGROUND COAL MINES Hoisting and Mantrips Wire Ropes § 75.1434 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes shall be removed from service when any of the following conditions occurs: (a) The number of broken wires within a rope lay...

  16. 30 CFR 77.1434 - Retirement criteria.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Hoisting Wire Ropes § 77.1434 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes shall be removed from service when any of the following conditions occurs: (a) The number of broken wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of...

  17. 30 CFR 75.1434 - Retirement criteria.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... MANDATORY SAFETY STANDARDS-UNDERGROUND COAL MINES Hoisting and Mantrips Wire Ropes § 75.1434 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes shall be removed from service when any of the following conditions occurs: (a) The number of broken wires within a rope lay...

  18. 30 CFR 57.19024 - Retirement criteria.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Wire Ropes § 57.19024 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire... broken wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of the... regular lay rope, more than one broken wire in the valley between strands in one rope lay length. (c)...

  19. 30 CFR 77.1434 - Retirement criteria.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Hoisting Wire Ropes § 77.1434 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes shall be removed from service when any of the following conditions occurs: (a) The number of broken wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of...

  20. 30 CFR 56.19024 - Retirement criteria.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Ropes § 56.19024 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire ropes... wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of the total... lay rope, more than one broken wire in the valley between strands in one rope lay length. (c) A...

  1. 30 CFR 57.19024 - Retirement criteria.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Wire Ropes § 57.19024 Retirement criteria. Unless damage or deterioration is removed by cutoff, wire... broken wires within a rope lay length, excluding filler wires, exceeds either— (1) Five percent of the... regular lay rope, more than one broken wire in the valley between strands in one rope lay length. (c)...

  2. Retirement Financial Planning Among Professional Workers.

    ERIC Educational Resources Information Center

    Kilty, Keith M.; Behling, John H.

    1986-01-01

    Examined extent and patterns of financial planning among a range of professionals. Found that respondents (N=457) placed their primary emphasis on pensions (including Social Security) and continued work-related income, although four types of pre-retirement financial planning were identified. The most consistent predictor of the extent of planning…

  3. Pre-Retirement Planning Gathers Steam.

    ERIC Educational Resources Information Center

    Odenwald, Sylvia

    1986-01-01

    Preretirement planning is examined from several different points of view: a representative from the American Association of Retired Persons, an employee services supervisor with a utility company, a manager of employee training, a vice-president of a bank, and a personal planning strategist. (CT)

  4. Wisdom in a Learning in Retirement Institute

    ERIC Educational Resources Information Center

    Farquhar, Lynn

    2010-01-01

    Seven men and women with an average age of 77 were interviewed regarding the role of wisdom in their experience of attending a Learning in Retirement Institute (LRI) in southern Ontario, Canada. A finding is that for wisdom gains to be an outcome of LRI education, older adult students need outward expression of their acquired learnings. A…

  5. Does Retiree Health Insurance Encourage Early Retirement?

    PubMed

    Nyce, Steven; Schieber, Sylvester J; Shoven, John B; Slavov, Sita Nataraj; Wise, David A

    2013-08-01

    The strong link between health insurance and employment in the United States may cause workers to delay retirement until they become eligible for Medicare at age 65. However, some employers extend health insurance benefits to their retirees, and individuals who are eligible for such retiree health benefits need not wait until age 65 to retire with group health coverage. We investigate the impact of retiree health insurance on early retirement using employee-level data from 54 diverse firms that are clients of Towers Watson, a leading benefits consulting firm. We find that retiree health coverage has its strongest effects at ages 62 through 64. Coverage that includes an employer contribution is associated with a 6.3 percentage point (36.2 percent) increase in the probability of turnover at age 62, a 7.7 percentage point (48.8 percent) increase in the probability of turnover at age 63, and a 5.5 percentage point (38.0 percent) increase in the probability of turnover at age 64. Conditional on working at age 57, such coverage reduces the expected retirement age by almost three months and reduces the total number of person-years worked between ages 58 and 64 by 5.6 percent.

  6. Military Pundits: Retired but Still Serving?

    DTIC Science & Technology

    2006-05-25

    was on issues that had policy implications, rightly decided on by the civilian leadership. With pubic opinion as important as it is, retired officers...Department of Defense a way to formalize it, advertise it and use it as a tool in the information war, giving the public what they want while presenting a

  7. Military Retirement: Background and Recent Developments

    DTIC Science & Technology

    2016-09-12

    be made. However, others have argued that past modifications intended to save money have had a deleterious effect on military recruiting and...constituent group. The National Defense Authorization Act (NDAA) for FY2013 established a Military Compensation and Retirement Modernization ...Commission (MCRMC) to provide the President and Congress with specific recommendations to modernize pay and benefits for the armed services. The commission

  8. Military Retirement: Background and Recent Developments

    DTIC Science & Technology

    2016-04-06

    made. However, others have argued that past modifications intended to save money have had a deleterious effect on military recruiting and retention...constituent group. The National Defense Authorization Act (NDAA) for FY2013 established a Military Compensation and Retirement Modernization Commission...MCRMC) to provide the President and Congress with specific recommendations to modernize pay and benefits for the armed services. The commission

  9. Counseling Older Persons: Careers, Retirement, Dying.

    ERIC Educational Resources Information Center

    Sinick, Daniel

    The focus of this monograph is on three areas of counseling with older clients: career counseling, retirement counseling, and counseling regarding death and dying. The portion on career counseling includes reasons older persons change careers, obstacles they are likely to face when seeking employment, myths surrounding the employability of older…

  10. 77 FR 66149 - Retirement of FASTforward Technology

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-02

    ... FASTforward Technology AGENCY: Postal Service TM . ACTION: Final rule. SUMMARY: The Postal Service will revise... terminate the use of FASTforward TM technology as a Move Update option for commercial First-Class Mail... proposed rule in the Federal Register (77 FR 53830) to retire FASTforward technology. We received no...

  11. New Wrinkles on Retirement: Program Notes.

    ERIC Educational Resources Information Center

    Wray, Robert P.; Thorson, James A.

    The program notes were prepared to accompany the television series "New Wrinkles on Retirement." The eight units in the series are: facing inflation, which covers the decreasing value of the dollar, transportation costs, medical expenses, cutting expenses, family budgeting, investments, and places to live; vigor regained, which covers exercise and…

  12. Does Retiree Health Insurance Encourage Early Retirement?*

    PubMed Central

    Nyce, Steven; Schieber, Sylvester J.; Shoven, John B.; Slavov, Sita Nataraj; Wise, David A.

    2013-01-01

    The strong link between health insurance and employment in the United States may cause workers to delay retirement until they become eligible for Medicare at age 65. However, some employers extend health insurance benefits to their retirees, and individuals who are eligible for such retiree health benefits need not wait until age 65 to retire with group health coverage. We investigate the impact of retiree health insurance on early retirement using employee-level data from 54 diverse firms that are clients of Towers Watson, a leading benefits consulting firm. We find that retiree health coverage has its strongest effects at ages 62 through 64. Coverage that includes an employer contribution is associated with a 6.3 percentage point (36.2 percent) increase in the probability of turnover at age 62, a 7.7 percentage point (48.8 percent) increase in the probability of turnover at age 63, and a 5.5 percentage point (38.0 percent) increase in the probability of turnover at age 64. Conditional on working at age 57, such coverage reduces the expected retirement age by almost three months and reduces the total number of person-years worked between ages 58 and 64 by 5.6 percent. PMID:24039312

  13. Retirement and the Evolution of Pension Structure

    ERIC Educational Resources Information Center

    Friedberg, Leora; Webb, Anthony

    2005-01-01

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

  14. The Anguish of a Retired Librarian

    ERIC Educational Resources Information Center

    Brown, Donna W.

    2008-01-01

    In this article, the author relates her difficult adjustment to regular routine when she retired as a middle school librarian for over three decades. She recalls one incident in which she patrolled a beach after seeing women slathering on suntan oil and turning the pages of library books, leaving fingerprints on each page. She also tells of…

  15. 75 FR 81456 - Hybrid Retirement Plans; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BG36 Hybrid Retirement Plans; Correction AGENCY: Internal... plans. DATES: This correcting amendment is effective on December 28, 2010, and is applicable on October... Reduction in rate of benefit accrual under a defined benefit plan. * * * * * (b) * * * (1) * * *...

  16. 76 FR 4244 - Hybrid Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-25

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BG36 Hybrid Retirement Plans Correction In rule document 2010-25941 beginning on page 64123 in the issue of Tuesday, October 19, 2010, make the...

  17. Teacher Retirement Systems: Research Findings. Research Brief

    ERIC Educational Resources Information Center

    Hansen, Janet S.; Podgursky, Michael J.; Costrell, Robert M.

    2009-01-01

    This policy brief summarizes findings presented at a February 2009 research conference on teacher retirement systems hosted by the National Center on Performance Incentives (NCPI) at Vanderbilt University's Peabody College. The 2009 conference was the second in a series of NCPI events focusing on findings from recent research on issues related to…

  18. Post Retirement: Is There Life after Work?

    ERIC Educational Resources Information Center

    Webb-Lupo, Anita

    1992-01-01

    Issues concerning college faculty/staff retirement and coping with changes in lifestyle are discussed, including financial planning, psychological adjustment, relocating vs. maintaining current housing, planning for travel, health care, health and life insurance needs, maintenance of an acceptable standard of living, protecting resources against…

  19. California Teacher Retirement: Perception, Satisfaction, and Change

    ERIC Educational Resources Information Center

    Smith, Justin L.

    2012-01-01

    Concerns over fiscal and personal appropriateness for public retirement pensions have become prevalent within conversations throughout the United States. However, with some important exceptions (e.g., DeArmond and Goldhaber, 2010) limited research has focused upon perceptions of teachers who receive these pension plans. As such, the purpose of…

  20. 77 FR 53830 - Retirement of FASTforward

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-04

    ... From the Federal Register Online via the Government Publishing Office ] POSTAL SERVICE 39 CFR Part 111 Retirement of FASTforward Technology AGENCY: Postal Service TM . ACTION: Proposed rule. SUMMARY: The Postal Service proposes to revise the Mailing Standards of the United States Postal...

  1. The Cornell Staff Retirement Incentive Program

    ERIC Educational Resources Information Center

    Whelan, Kenneth T.; Ehrenberg, Ronald G.; Hallock, Kevin F.; Seeber, Ronald L.

    2011-01-01

    We evaluate potential determinants of enrollment in an early retirement incentive program for non-tenure-track employees at a large university. Using administrative records on the eligible, population of employees not covered by collective bargaining agreements, historical employee count and layoff data by budget units, and public information on…

  2. Diversification: Midland/Odessa Health & Retirement Endeavor.

    ERIC Educational Resources Information Center

    Skipper, P. K.

    In reaction to the economic risks associated with an over reliance on oil and gas exports, residents of the Midland/Odessa area of Texas began seeking diversification options for the local economy and, in 1986, formed the Midland/Odessa Health and Retirement Endeavor (MOHRE). This non-profit corporation was formed to examine the feasibility of…

  3. Reforming Military Retirement: Analysis in Support of the Military Compensation and Retirement Modernization Commission

    DTIC Science & Technology

    2015-01-01

    Department of Defense (DoD) working group on compensation reform , documented in the RAND report Toward Meaning- ful Military Compensation Reform ...support its assessment of alternative ideas for retirement reform , the Commission sought general analytical support from RAND as well as modeling and...the AC and the RC. Some limitations are specific to simulating the MCRMC retirement reform proposal. The DRM does not model members’ choices

  4. The Influence of the Early Retirement Process on Satisfaction with Early Retirement and Psychological Well-Being

    ERIC Educational Resources Information Center

    Potocnik, Kristina; Tordera, Nuria; Peiro, Jose Maria

    2010-01-01

    The present study explores the influence of the early retirement process on adjustment to early retirement, taking into account the roles of individual characteristics and social context in this process. We proposed a systematic model integrating perceived ability to continue working, organizational pressures toward early retirement and group…

  5. The Commission d'evaluation de l'enseignement collegial: Its Mission and Directions (La Commission d'evaluation de l'enseignement collegial: Sa mission et ses orientations).

    ERIC Educational Resources Information Center

    Quebec Commission on the Evaluation of Collegiate Teaching (Quebec).

    In June 1993, the Quebec Commission d'evaluation de l'enseignement collegial (CEEC) was created to conduct evaluations of the assessment of student achievement and quality of college programs and studies in the province. Having jurisdiction over the 117 colleges in the province, the CEEC is charged with evaluating institutional policies on student…

  6. [Heart morphologic state in retired fighter pilots].

    PubMed

    Yang, X E; Chen, Z G; Long, L; Zhai, D S; Zhao, X J; Fang, R Y

    2000-12-01

    Objective. To study the heart morphology in the retired fighter pilots, and to provide clinical evidence for protection combined G-loads (+ Gz), heat, noise, hypoxic and vibration stress induced cardiac structural damage. Method. Parameters of heart morphology were studied using Doppler echocardiography in 40 retired fighter pilots with 40 veteran cadres as control. Result. LVDd, LVDs, LADs, LVEDV, LVPWs and LVM in pilot group were somewhat higher than those in control group (NS); while IVSs and LVMI in pilot group were slightly lower than those in control group (NS); LVESV, aortic valve area, internal diameter of the ring and sinus in pilot group were significantly higher than those in control group (P < 0.05). Conclusion. Analysis of the results revealed no pathomorphologic damage of the heart. It suggest that all the variations can be regarded as adaptive changes due to the effects of the combined environmental factors experienced in long time flying.

  7. Land Retirement as a Habitat Restoration Tool

    NASA Astrophysics Data System (ADS)

    Singh, P. N.; Wallender, W. W.

    2007-12-01

    Use of intensive irrigation in arid and semi-arid areas usually leads to gradual salination of the soil leading to crop yield decline. The salination problem is mitigated by applying irrigation in excess of crop requirements, which leaches the excess salt load to the groundwater. Insufficient natural or man made drainage to dispose off this saline recharge to the groundwater leads to a gradual rise in the water table and eventual encroachment upon the root zone. This may ultimately make the land unfit for any economically productive activity. The abandoned land may even lead to desertification with adverse environmental consequences. In drainage basins with no surface outflow (sometimes called closed basins), land retirement has been proposed as a management tool to address this problem. Land retirement essentially entails intentionally discontinuing irrigation of selected farmlands with the expectation that the shallow water table beneath those lands should drop and the root zone salinity level should decrease. In the San Joaquin Valley of California, intensive irrigation in conjunction with a shallow underlying layer of clay, known as the Corcoran clay layer and absence of a drainage system caused the root zone to become highly saline and the shallow water table to rise. Land retirement would remove from production those farmlands contributing the poorest quality subsurface drain water. Based on numerical models results, it was expected that with land retirement of substantial irrigated lands with poor drainage characteristics, beneath which lies shallow groundwater with high salt load, the shallow water table beneath those lands should drop. A part of the retired lands could also be used for wildlife habitat. A potential negative side of the land retirement option that has to be considered is that in certain enabling evapotranspiration, soil and water table conditions, water will be drawn upwards and evaporated, leaving a deposit of salts on the surface and in

  8. What causes EBRI retirement readiness ratings to vary: results from the 2014 Retirement Security Projection Model.

    PubMed

    VanDerhei, Jack

    2014-02-01

    RETIREMENT INCOME ADEQUACY IMPROVED SLIGHTLY IN 2013: Due to the increase in financial market and housing values during 2013, the probability that Baby Boomers and Generation Xers would NOT run short of money in retirement increases between 0.5 and 1.6 percentage points, based on the Employee Benefit Research Institute (EBRI) Retirement Readiness Ratings (RRRs). ELIGIBILITY FOR PARTICIPATION IN AN EMPLOYER-SPONSORED DEFINED CONTRIBUTION PLAN REMAINS ONE OF THE MOST IMPORTANT FACTORS FOR RETIREMENT INCOME ADEQUACY: RRR values double for Gen Xers in the lowest-income quartile when comparing those with 20 or more years of future eligibility with those with no years of future eligibility, while those in the middle income quartiles experience increases in RRR values by 27.1-30.3 percentage points. FUTURE SOCIAL SECURITY BENEFITS MAKE A HUGE DIFFERENCE FOR THE RETIREMENT INCOME ADEQUACY OF SOME HOUSEHOLDS, ESPECIALLY GEN XERS IN THE LOWEST-INCOME QUARTILE: If Social Security benefits are subject to proportionate decreases beginning in 2033 (according to the values in Figure 8), the RRR values for those households will drop by more than 50 percent: from 20.9 percent to 10.3 percent. LONGEVITY RISK AND STOCHASTIC HEALTH CARE RISK ARE ASSOCIATED WITH HUGE VARIATIONS IN RETIREMENT INCOME ADEQUACY: For both of these factors, a comparison between the most "risky" quartile with the least risky quartile shows a spread of approximately 30 percentage points for the lowest income range, approximately 25 to 40 percentage points for the highest income range, and even larger spreads for those in the middle income ranges. A GREAT DEAL OF THE VARIABILITY IN RETIREMENT INCOME ADEQUACY COULD BE MITIGATED BY APPROPRIATE RISK-MANAGEMENT TECHNIQUES AT OR NEAR RETIREMENT AGE: For example, the annuitization of a portion of the defined contribution and IRA balances may substantially increase the probability of not running short of money in retirement. Moreover, a well-functioning market in long

  9. Tax Advantage Retirement Savings for the Military

    DTIC Science & Technology

    1999-04-01

    proposal has not been passed in the House of Representatives and is still a long way from becoming law . The Chiefs of Staff have gone on record as making...this proposal their number one priority. They are hoping to persuade Congress to enact the plan into law .17 But will they be successful? According... Admistration and Regulation of a Military Retirement System Funded by Private Sector Investments. AFIT/GOR/ENS/90M-14. Wright Patterson AFB, OH: Air Force

  10. A Policy Analysis of Reserve Retirement Reform

    DTIC Science & Technology

    2013-01-01

    beyond policy simulations to discuss issues related to reserve retirement reform. These include a description of the context of active and reserve...estimates we produced for the 11th QRMC. Therefore, our description of the estimation approach, simulation approach, and model fit draw from Mattock...reporting period that includes demographic and work experience information. Demographic information includes scrambled Social Security number (SSN), name

  11. Planning for retirement from medicine: a mixed-methods study

    PubMed Central

    Pannor Silver, Michelle; Easty, Laura K.

    2017-01-01

    Background: Evidence suggests there are important personal and social consequences associated with inadequate retirement planning for physicians. We evaluated whether academic physicians felt satisfied with their retirement planning, and identified obstacles to retirement planning and a set of factors to facilitate retirement planning. Methods: We applied a sequential mixed-methods research design to explore and examine factors that facilitate academic physician retirement planning using data collected from multiple sources (including 7 focus groups, an internet-based survey and 23 in-depth interviews). We examined survey results regarding retirement planning satisfaction and preferences for complete versus gradual retirement. We used thematic analysis to examine verbatim transcripts and notes from the focus groups and interviews. Results: Survey data (response rate 51%) indicated that 10% of respondents were very satisfied with their retirement planning and 89.5% would prefer to retire gradually rather than stop work completely. Key barriers to retirement planning that emerged included poor personal financial management, rigid institutional structures and professional norms. Facilitators included financial planning resources for physicians at multiple career stages, opportunities and resources for later-career transitions and later-career mentorship support for intergenerational collaboration, and recognition of retirees. Interpretation: Key findings highlight perceived barriers to retirement planning at various career stages in addition to factors that can enhance physicians' retirement planning, including creating gradual and flexible retirement options, supporting ongoing discussions about financial planning and later career transitions, and fostering a culture that continues to honour and involve retirees. Medical institutions could foster innovative models for later-career transitions from medicine in ways that address physicians' needs at various career

  12. Retirement Policies and Support for Emergency Service Personnel: The Transition to Retirement.

    PubMed

    Bracken-Scally, Mairéad; McGilloway, Sinéad; Mitchell, Jeffrey T

    2016-06-01

    The aim of this study was to explore policies and procedures to support employees who retire from the emergency services. Interviews were conducted with participants who were familiar with existing policies and procedures in a large ambulance (n = 8) and fire (n = 6) service in Ireland. Four key themes were identified: (1) "I don't think it's a job at 65 to be running out on an emergency ambulance"; (2) "They do genuinely feel a wee bit isolated"; (3) improving the "cultural shock"; and (4) "I just keep going and hope for the best". Findings point towards retirement as a major life change and highlight a need for more structured, effective pre-retirement preparation. Factors unique to emergency service personnel include the physical and emotional stress involved in emergency service; a strong identification with the service; and a lack of clarity about rules and entitlements, requiring better information and preparation.

  13. Travel: a long-range goal of retired women.

    PubMed

    Staats, Sara; Pierfelice, Loretta

    2003-09-01

    The authors surveyed retired persons (predominately women) with regard to their immediate, intermediate, and long-range activities following retirement. As predicted, leisure travel emerged as a frequent long-range goal for persons retired more than 5 years. The travel activity preferences of long-retired older women present challenges and opportunities to both researchers and marketers. Length of trips and frequency of trips have been predicted from regression models, with trip length in particular being well predicted by the problem of daily life hassles. A theoretical model of continued post-retirement travel is presented as a variant of Solomon's opponent process theory of affect (R. L. Solomon, 1980). The authors suggest that to the degree that places traveled to are varied and different, older people may remain stimulated and continue to enjoy retirement.

  14. An Overview of Past Proposals for Military Retirement Reform

    DTIC Science & Technology

    2006-01-01

    objectives that mirror today’s concerns were evident early on. For example, the Navy instituted a voluntary early retirement option in 1899 to...draw down their forces. Early retirement authority was granted to the services with the National Defense Authorization Act of 1993. This legislation...specified that service members with between 15 and 20 YOS could apply for early retirement to assist An Overview of Past Proposals for Military

  15. Military Retirement, Concurrent Receipt, and Related Major Legislative Issues

    DTIC Science & Technology

    2008-02-12

    Order Code RL33449 Military Retirement, Concurrent Receipt, and Related Major Legislative Issues Updated February 12, 2008 Charles A. Henning...recent legislative activity involves whether some or all military retirees should be allowed to receive both military retired pay and any VA disability...can first receive retired pay from 60 to 55. The arguments in favor of these benefit increases have been equally strong. Proponents suggest that even

  16. Military Retirement: Reform for the 21st Century Force

    DTIC Science & Technology

    2011-03-24

    being governed under an ERISA type structure with main characteristics being the advocacy of member savings, adopting portable retirement benefits...aspects to include a future military retirement system such as being governed under an ERISA type structure with main characteristics being the...requirements of the Employee Retirement Income Security Act ( ERISA ). ERISA , the federal law requiring private-sector employers to vest employees in

  17. 5 CFR 844.202 - Agency-filed disability retirement applications.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Agency-filed disability retirement... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Applications for Disability Retirement § 844.202 Agency-filed disability retirement applications. (a) Basis...

  18. 5 CFR 844.202 - Agency-filed disability retirement applications.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Agency-filed disability retirement... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Applications for Disability Retirement § 844.202 Agency-filed disability retirement applications. (a) Basis...

  19. 5 CFR 837.803 - Cancellation of retirement by judicial or administrative authority.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Cancellation of retirement by judicial or... Canceled Retirements § 837.803 Cancellation of retirement by judicial or administrative authority. (a) Cancellation of retirement action. A separation from employment on which an application for retirement is...

  20. 5 CFR 831.619 - Marital status at time of retirement.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Marital status at time of retirement. 831... REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.619 Marital status at time of retirement. An employee or Member is unmarried at the time of retirement for...

  1. 5 CFR 844.202 - Agency-filed disability retirement applications.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Agency-filed disability retirement... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Applications for Disability Retirement § 844.202 Agency-filed disability retirement applications. (a) Basis...

  2. 5 CFR 831.619 - Marital status at time of retirement.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Marital status at time of retirement. 831... REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.619 Marital status at time of retirement. An employee or Member is unmarried at the time of retirement for...

  3. 5 CFR 831.619 - Marital status at time of retirement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Marital status at time of retirement. 831... REGULATIONS (CONTINUED) RETIREMENT Survivor Annuities Elections at the Time of Retirement § 831.619 Marital status at time of retirement. An employee or Member is unmarried at the time of retirement for...

  4. 5 CFR 844.202 - Agency-filed disability retirement applications.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Agency-filed disability retirement... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES' RETIREMENT SYSTEM-DISABILITY RETIREMENT Applications for Disability Retirement § 844.202 Agency-filed disability retirement applications. (a) Basis...

  5. Income replacement ratios in the Health and Retirement Study.

    PubMed

    Purcell, Patrick J

    2012-01-01

    This article describes the income replacement ratio as a measure of retirement income adequacy and identifies several issues analysts must consider when calculating a replacement ratio. The article presents the income replacement ratios experienced by participants in the original sample cohort of the Health and Retirement Study (HRS), who were born between 1931 and 1941. Replacement ratios are shown by the respondent's birth cohort, age when first classified as retired in the HRS, and preretirement income quartile. Median replacement ratios fall as the retirement period grows longer.

  6. Gradual Retirement in the Netherlands: An Analysis Using Administrative Data.

    PubMed

    Bloemen, Hans; Hochguertel, Stefan; Zweerink, Jochem

    2016-02-01

    Gradual retirement by which individuals leave their career jobs and withdraw incrementally from the labor force is an important empirical phenomenon in the United States. We analyze the current state of gradual retirement in the Netherlands using administrative data that allow much more precise tracking of labor market transitions than most survey panel data. We estimate multinomial transition models, taking into account competing pathways out of career employment at older ages, and discuss institutional aspects that limit the scope of gradual retirement, such as financial incentives to retire early.

  7. Considerations about retirement from clinical practice by obstetrician-gynecologists.

    PubMed

    Rayburn, William F; Strunk, Albert L; Petterson, Stephen M

    2015-09-01

    Retirement of obstetrician-gynecologists is becoming a matter of increasing concern in light of an expected shortage of practicing physicians. Determining a retirement age is often complex. We address what constitutes a usual retirement age range from general clinical practice for an obstetrician-gynecologist, compare this with practitioners in other specialties, and suggest factors of importance to obstetrician-gynecologists before retirement. Although the proportion of obstetrician-gynecologists ≥55 years old is similar to other specialists, obstetrician-gynecologists retire at younger ages than male or female physicians in other specialties. A customary age range of retirement from obstetrician-gynecologist practice would be 59-69 years (median, 64 years). Women, who constitute a growing proportion of obstetrician-gynecologists in practice, retire earlier than men. The large cohort of "baby boomer" physicians who are approaching retirement (approximately 15,000 obstetrician-gynecologists) deserves tracking while an investigation of integrated women's health care delivery models is conducted. Relevant considerations would include strategies to extend the work longevity of those who are considering early retirement or desiring part-time employment. Likewise volunteer work in underserved community clinics or teaching medical students and residents offers continuing personal satisfaction for many retirees and preservation of self-esteem and medical knowledge.

  8. THE LONG REACH OF EDUCATION: EARLY RETIREMENT.

    PubMed

    Venti, Steven; Wise, David A

    2015-12-01

    The goal of this paper is to draw attention to the long lasting effect of education on economic outcomes. We use the relationship between education and two routes to early retirement - the receipt of Social Security Disability Insurance (DI) and the early claiming of Social Security retirement benefits - to illustrate the long-lasting influence of education. We find that for both men and women with less than a high school degree the median DI participation rate is 6.6 times the participation rate for those with a college degree or more. Similarly, men and women with less than a high school education are over 25 percentage points more likely to claim Social Security benefits early than those with a college degree or more. We focus on four critical "pathways" through which education may indirectly influence early retirement - health, employment, earnings, and the accumulation of assets. We find that for women health is the dominant pathway through which education influences DI participation. For men, the health, earnings, and wealth pathways are of roughly equal magnitude. For both men and women the principal channel through which education influences early Social Security claiming decisions is the earnings pathway. We also consider the direct effect of education that does not operate through these pathways. The direct effect of education is much greater for early claiming of Social Security benefits than for DI participation, accounting for 72 percent of the effect of education for men and 67 percent for women. For women the direct effect of education on DI participation is not statistically significant, suggesting that the total effect may be through the four pathways.

  9. THE LONG REACH OF EDUCATION: EARLY RETIREMENT

    PubMed Central

    Wise, David A.

    2015-01-01

    The goal of this paper is to draw attention to the long lasting effect of education on economic outcomes. We use the relationship between education and two routes to early retirement – the receipt of Social Security Disability Insurance (DI) and the early claiming of Social Security retirement benefits – to illustrate the long-lasting influence of education. We find that for both men and women with less than a high school degree the median DI participation rate is 6.6 times the participation rate for those with a college degree or more. Similarly, men and women with less than a high school education are over 25 percentage points more likely to claim Social Security benefits early than those with a college degree or more. We focus on four critical “pathways” through which education may indirectly influence early retirement – health, employment, earnings, and the accumulation of assets. We find that for women health is the dominant pathway through which education influences DI participation. For men, the health, earnings, and wealth pathways are of roughly equal magnitude. For both men and women the principal channel through which education influences early Social Security claiming decisions is the earnings pathway. We also consider the direct effect of education that does not operate through these pathways. The direct effect of education is much greater for early claiming of Social Security benefits than for DI participation, accounting for 72 percent of the effect of education for men and 67 percent for women. For women the direct effect of education on DI participation is not statistically significant, suggesting that the total effect may be through the four pathways. PMID:26664822

  10. On Retirement Planning. A Resource Book for Teacher Retirement. Special Current Issues Publication No. 11.

    ERIC Educational Resources Information Center

    Pipes, Lana

    This publication is intended to point teachers at resources that can help them get ready well in advance for retirement. Each section is weighted heavily toward gathering a compendium of useful references for additional reading. After a look in Section 1 at the issues provoked by the graying of America, Section 2 places the teacher in that…

  11. Paying for Retirement: Sex Differences in Inclusion in Employer-Provided Retirement Plans

    ERIC Educational Resources Information Center

    Wright, Rosemary

    2012-01-01

    Purpose: This study examines sex differences among Baby Boom workers in the likelihood of coverage by an employer-provided retirement plan. Design and Methods: This study used a sample of Baby Boom workers drawn from the 2009 Current Population Survey. Independent variables were selected to replicate as closely as possible those in two 1995…

  12. The Impact of Early Retirement on Perceptions of Life at Work and at Home: Qualitative Analyses of British Civil Servants Participating in the Whitehall II Retirement Study

    ERIC Educational Resources Information Center

    Mein, Gill; Ellison, George T. H.

    2006-01-01

    This study examined pathways to retirement and the role of circumstances at work and at home (including the introduction of financially-enhanced early retirement schemes) on retirement-related decision-making. In-depth qualitative interviews were conducted within 2 years of retirement with 59 British civil servants participating in the Whitehall…

  13. 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

  14. 78 FR 65960 - Solicitation of Written Comments by the Military Compensation and Retirement Modernization...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-04

    ...; ] MILITARY COMPENSATION AND RETIREMENT MODERNIZATION COMMISSION Solicitation of Written Comments by the Military Compensation and Retirement Modernization Commission; Correction AGENCY: Military Compensation and... the military compensation and retirement systems. The document contained an incorrect telephone...

  15. 78 FR 7821 - Public Availability of Railroad Retirement Board FY 2012 Service Contract Inventory

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-04

    ... From the Federal Register Online via the Government Publishing Office RAILROAD RETIREMENT BOARD Public Availability of Railroad Retirement Board FY 2012 Service Contract Inventory AGENCY: Railroad Retirement Board (RRB). ACTION: Notice of Public Availability of FY 2012 Service Contract Inventory....

  16. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 4 2013-10-01 2013-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  17. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  18. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  19. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 4 2014-10-01 2014-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  20. 77 FR 4384 - Public Availability of Railroad Retirement Board FY 2011 Service Contract Inventory

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-27

    ... From the Federal Register Online via the Government Publishing Office RAILROAD RETIREMENT BOARD Public Availability of Railroad Retirement Board FY 2011 Service Contract Inventory AGENCY: Railroad Retirement Board (RRB). ACTION: Notice of Public Availability of FY 2011 Service Contract...

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement..., retirement account, or pension fund....

  2. The impact of early retirement on perceptions of life at work and at home: qualitative analyses of British civil servants participating in the Whitehall II Retirement Study.

    PubMed

    Mein, Gill; Ellison, George T H

    2006-01-01

    This study examined pathways to retirement and the role of circumstances at work and at home (including the introduction of financially-enhanced early retirement schemes) on retirement-related decision-making. In-depth qualitative interviews were conducted within 2 years of retirement with 59 British civil servants participating in the Whitehall II Study. Focusing on the experiences of 33 interviewees who spontaneously discussed "early retirement" we identified three pathways to retirement (non-applicants, successful applicants, and unsuccessful applicants for early retirement) each influenced by a range of complementary positive and negative factors at work and at home. The early retirement schemes influenced the balance between these factors in three ways: by encouraging participants to reflect on (and reconsider) existing retirement plans; by offering financial incentives to retire early; and because they were part of the ongoing process of restructuring and downsizing within the Civil Service which was accompanied by a perceived deterioration in conditions at work.

  3. Early Retirement in Higher Education. ASHE Annual Meeting 1981 Paper.

    ERIC Educational Resources Information Center

    Mitchell, Barbara A.

    Information concerning early retirement in colleges and universities was obtained through a faculty survey, prediction of rates of retirement and costs under three plans, computer simulations of faculty turnover rates, and faculty/administrator opinions and data pertaining to the implications of specific plans. In 1980, 647 faculty 45 years old…

  4. Life Style Types and Patterns of Retirement of Educators

    ERIC Educational Resources Information Center

    Snow, Robert B.; Havighurst, Robert J.

    1977-01-01

    Administrators in higher education disclosed life style patterns for the "retirement period" from ages 65 to 75. Two contrasting patterns are described-Transformers and Maintainers. These groups reported differences in boyhood experiences, attitudes toward retirement, and choices of activity after age 65. (Author)

  5. Positive and Negative Recency Effects in Retirement Savings Decisions

    ERIC Educational Resources Information Center

    Rieskamp, Jorg

    2006-01-01

    Retirement savings decisions can be influenced by the fund composition of the retirement savings plan. In 2 experiments, strong composition effects were observed, with a larger percentage of resources being invested in stock funds when more stock than bond funds were offered. Although participants changed their allocations repeatedly, the…

  6. 20 CFR 404.409 - What is full retirement age?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is full retirement age? 404.409 Section 404.409 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.409 What is full retirement...

  7. Life after College: Retirement Security for Higher Ed Employees

    ERIC Educational Resources Information Center

    Purcell, James; McGill, Robin; Brodeur, Philip; Hall, Erin

    2016-01-01

    The relationship between employer and employee has changed significantly over the past 40 years. One of the greatest changes in this relationship is in the nature of employee retirement. While pension reform at public and private colleges has helped ensure institutional financial viability, retirement security for employees has declined. With the…

  8. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... orders. 1653.3 Section 1653.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders § 1653... mailing address of each payee covered by the order; and (3) The payee's SSN and state of legal...

  9. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... orders. 1653.3 Section 1653.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders § 1653... mailing address of each payee covered by the order; and (3) The payee's SSN and state of legal...

  10. 20 CFR 404.409 - What is full retirement age?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false What is full retirement age? 404.409 Section 404.409 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.409 What is full retirement...

  11. 20 CFR 404.409 - What is full retirement age?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What is full retirement age? 404.409 Section 404.409 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.409 What is full retirement...

  12. 20 CFR 404.409 - What is full retirement age?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false What is full retirement age? 404.409 Section 404.409 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.409 What is full retirement...

  13. 20 CFR 404.409 - What is full retirement age?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false What is full retirement age? 404.409 Section 404.409 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.409 What is full retirement...

  14. Financial Planning for Retirement: An Imperative for Baby Boomer Women.

    ERIC Educational Resources Information Center

    Glass, J. Conrad, Jr.; Kilpatrick, Beverly B.

    1998-01-01

    Many women fail to plan for retirement due to economic constraints, interrupted career paths, lower earnings, gender bias, gender-role socialization, self-esteem, role definition, locus of control, or risk tolerance. Retirement education must address women's specific issues regarding financial planning. (SK)

  15. 40 CFR 72.8 - Retired units exemption.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...) PERMITS REGULATION Acid Rain Program General Provisions § 72.8 Retired units exemption. (a) This section... affected unit (except for an opt-in source) that is permanently retired shall be exempt from the Acid Rain... permitting authority otherwise responsible for administering a Phase II Acid Rain permit for the unit. If...

  16. 40 CFR 72.8 - Retired units exemption.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...) PERMITS REGULATION Acid Rain Program General Provisions § 72.8 Retired units exemption. (a) This section... affected unit (except for an opt-in source) that is permanently retired shall be exempt from the Acid Rain... permitting authority otherwise responsible for administering a Phase II Acid Rain permit for the unit. If...

  17. 40 CFR 72.8 - Retired units exemption.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...) PERMITS REGULATION Acid Rain Program General Provisions § 72.8 Retired units exemption. (a) This section... affected unit (except for an opt-in source) that is permanently retired shall be exempt from the Acid Rain... permitting authority otherwise responsible for administering a Phase II Acid Rain permit for the unit. If...

  18. 40 CFR 72.8 - Retired units exemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) PERMITS REGULATION Acid Rain Program General Provisions § 72.8 Retired units exemption. (a) This section... affected unit (except for an opt-in source) that is permanently retired shall be exempt from the Acid Rain... permitting authority otherwise responsible for administering a Phase II Acid Rain permit for the unit. If...

  19. 40 CFR 72.8 - Retired units exemption.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) PERMITS REGULATION Acid Rain Program General Provisions § 72.8 Retired units exemption. (a) This section... affected unit (except for an opt-in source) that is permanently retired shall be exempt from the Acid Rain... permitting authority otherwise responsible for administering a Phase II Acid Rain permit for the unit. If...

  20. Gaining weight through retirement? Results from the SHARE survey.

    PubMed

    Godard, Mathilde

    2016-01-01

    This paper estimates the causal impact of retirement on the Body Mass Index (BMI) of adults aged 50-69 years old, on the probability of being either overweight or obese and on the probability of being obese. Based on the 2004, 2006 and 2010-2011 waves of the Survey of Health, Ageing and Retirement in Europe (SHARE), our identification strategy exploits variation in European Early Retirement Ages (ERAs) and stepwise increases in ERAs in Austria and Italy between 2004 and 2011 to examine an exogenous shock to retirement behavior. Our results show that retirement induced by discontinuous incentives in early retirement schemes causes a 12-percentage point increase in the probability of being obese among men within a two- to four-year period. We find that the impact of retirement is highly non-linear and mostly affects the right-hand side of the male BMI distribution. Additional results show that this pattern is driven by men retiring from strenuous jobs and by those who were already at risk of obesity. In contrast, no significant results are found among women.

  1. 40 CFR 96.5 - Retired unit exemption.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Budget Trading Program General Provisions § 96.5 Retired unit exemption. (a) This section applies to any NOX Budget unit, other than a NOX Budget opt-in source, that is permanently retired. (b)(1) Any...

  2. 40 CFR 96.5 - Retired unit exemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS NOX Budget Trading Program General Provisions § 96.5 Retired unit exemption. (a) This section applies to any NOX Budget unit, other than a NOX Budget opt-in source, that is permanently retired. (b)(1) Any...

  3. Benefits and Problems of Early Retirement for Teachers and Administrators.

    ERIC Educational Resources Information Center

    McKean, Robert C.; And Others

    This study investigated several aspects of early retirement (prior to age 65) as reported by a selected group of Colorado educators from two large districts, one using the state system and the other its own local system of early retirement. Early retirees from these districts were surveyed by means of a three-part questionnaire: part 1 gathererd…

  4. Early Retirement Is Not the Cat's Meow. The Endpaper.

    ERIC Educational Resources Information Center

    Ferguson, Wayne S.

    1982-01-01

    Early retirement plans are perceived as being beneficial to school staff and financially advantageous to schools. Four out of the five assumptions on which these perceptions are based are incorrect. The one correct assumption is that early retirement will make affirmative action programs move ahead more rapidly. The incorrect assumptions are: (1)…

  5. Early-Retirement Incentive Programs for Medical School Faculty.

    ERIC Educational Resources Information Center

    Jones, Robert F.

    1992-01-01

    A survey of 115 medical schools concerning early retirement benefits and incentives for faculty found that defined-contribution plans were preferred and were available at 37 percent of institutions. Incentive programs were used by 70 percent of schools during 1987-91. However, few early retirements have occurred. Program characteristics,…

  6. Exploring Faculty Retirement Issues in Public 2-Year Institutions

    ERIC Educational Resources Information Center

    Conley, Valerie Martin

    2004-01-01

    As the age of the population continues to increase, faculty retirement issues are becoming more central to campus-level planning and management. Academic planners and senior administrators recognize that there are positive, negative, and unintended consequences associated with various retirement programs and policies, whether they are early…

  7. Early Retirement Plans Blow in on the Recession's Ill Wind.

    ERIC Educational Resources Information Center

    Natale, Jo Anna

    1991-01-01

    Although estimating how many school districts offered early retirement plans during 1990-91 is difficult, the practice is fairly widespread and is generally initiated by states, not local school districts. Early retirement options (an alternative to massive layoffs) were offered teachers and administrators in New York City, Washington, D.C.,…

  8. [Costs of early retirement--the case of schizophrenia].

    PubMed

    Clouth, Johannes

    2004-11-01

    Schizophrenia is a severe psychic disorder that occurs at young age and often leads to a work disability. The disease not only induces direct costs in the health care system but also indirect costs that show up in the social security system. In this study, we apply statistics from the social security administration on early retirement due to disability. Over 6000-males and females per year retire with the diagnosis schizophrenia (classified as 295, ICD-9). The average retirement age is 39 for males and 42 for females. Schizophrenia is the most important single reason for early retirement before age 40. Of all male cases of disability retirement under the age of 40, 14.7 % are due to schizophrenia. The present discounted value of pensions paid out before the standard retirement age of 65 is 215 000 Euro for an average male. Moreover, the revenue loss in income taxes and payroll contributions amounts to 345 000 Euro. In the year 2000, a total of 125 000 persons under the age of 65, who originally entered retirement with the diagnosis schizophrenia, are estimated to be receiving a pension. The corresponding annual expenditures of the social security system reach 1.3 Billion Euro; the revenue loss (pay-roll plus income taxes) reaches 2 Billion Euro. Since only two thirds of the working age population is covered by the social security system, the costs of early retirement due to schizophrenia are underestimated by a factor of at least one third.

  9. Academia in Transition. Mid-Career Change or Early Retirement.

    ERIC Educational Resources Information Center

    Patton, Carl V.

    The impact of early retirement plans and career change on the professional and personal lives of professors and on the manpower and fiscal structures of the universities they serve is examined. The book is based on more than 50 accounts of academics who took early retirement options and a comprehensive review of incentive programs for early…

  10. A Study of Early Educator Retirement in Illinois Public Schools.

    ERIC Educational Resources Information Center

    Ellis, Joseph R.; Frey, Sherman H.

    In an effort to discover the impact of early retirement plans on school districts and early retirees, researchers sent questionnaires to 147 superintendents in districts that offer early retirement plans and to 51 early retirees from those districts. Responses were received from 98 administrators and 46 retirees. Fiscal needs were seen by…

  11. Socialization for the Retirement Role: "Cooling the Mark Out".

    ERIC Educational Resources Information Center

    Ragan, Pauline K.

    Socialization to the retirement role, as Goffman suggests, is a good example of social situations which fit the model of "cooling the mark out," an expression borrowed from the confidence rackets to indicate persuading the victim to take his loss quietly and go home. Retirement needs to be examined separately for men and women because of the great…

  12. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a...

  13. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a...

  14. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a...

  15. 18 CFR 35.18 - Asset retirement obligations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Asset retirement obligations. 35.18 Section 35.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... Other Filing Requirements § 35.18 Asset retirement obligations. (a) A public utility that files a...

  16. 12 CFR 615.5260 - Retirement of eligible borrower stock.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Retirement of eligible borrower stock. 615.5260... Dividends § 615.5260 Retirement of eligible borrower stock. (a) Definitions. For the purposes of this subpart the following definitions shall apply: (1) Eligible borrowers stock means: (i)...

  17. 12 CFR 615.5260 - Retirement of eligible borrower stock.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Retirement of eligible borrower stock. 615.5260... Dividends § 615.5260 Retirement of eligible borrower stock. (a) Definitions. For the purposes of this subpart the following definitions shall apply: (1) Eligible borrowers stock means: (i)...

  18. 12 CFR 615.5260 - Retirement of eligible borrower stock.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Retirement of eligible borrower stock. 615.5260... Dividends § 615.5260 Retirement of eligible borrower stock. (a) Definitions. For the purposes of this subpart the following definitions shall apply: (1) Eligible borrowers stock means: (i)...

  19. 12 CFR 615.5260 - Retirement of eligible borrower stock.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Retirement of eligible borrower stock. 615.5260... Dividends § 615.5260 Retirement of eligible borrower stock. (a) Definitions. For the purposes of this subpart the following definitions shall apply: (1) Eligible borrowers stock means: (i)...

  20. The Role of Social Pressures in Early Retirement Propensities.

    ERIC Educational Resources Information Center

    Hwalek, Melanie; Firestone, Ira J.

    Although prior research has shown the importance of income and health status in predicting the decision to retire before age 65, a systematic comparision of the relative importance of social pressures to other variables important to the retirement decision has not been conducted. In order to ascertain the usefulness of the behavioral intention…

  1. Plans and Expectations for Retirement of TIAA-CREF Participants.

    ERIC Educational Resources Information Center

    Mulanaphy, James M.

    Retirement plans of older participants of the Teachers Insurance and Annuity Association College Retirement Equities Fund (TIAA-CREF) were surveyed. Questionnaires were mailed to a random sample of 2,260 participants aged 59-69, and 1,438 returns served as the base for data analysis. This group was 62 percent male and 38 percent female; 48 percent…

  2. A Self-Report Measure of Life Satisfaction in Retirement.

    ERIC Educational Resources Information Center

    Heflin, Thomas L.

    This research report had as its main purpose the derivation of a self-report measure of life satisfaction in retirement through the use of a mathematical technique known as factor analysis. Data on questions which have been used to measure moral, life satisfaction, and preretirement attitudes were collected from 123 retired male workers from a…

  3. The Top 13 Warning Signs that it's Time to Retire

    ERIC Educational Resources Information Center

    Forsten, Char; Grant, Jim; Hollas, Betty: Whyte, Donna

    2006-01-01

    Switching from humor to sentiment at the turn of a page, this is a great gift book for retiring teachers or any teacher having a rough day. It deals humorously with situations every teacher can relate to. An added bonus is a Donna Whyte poem that's perfect for reading at retirement celebrations.

  4. Teacher Retirement Systems: Summary of the 1977 Survey.

    ERIC Educational Resources Information Center

    Vernier, Sharon M.

    This report presents basic data collected from 68 retirement systems on major legal provisions of state and local retirement systems to which teachers belong. The overview contains information on: (1) membership in state and local systems; (2) creditable service eligibility from prior service, military service, in-state nonteaching service, and…

  5. 76 FR 32243 - Federal Employees' Retirement System; Present Value Factors

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-03

    ... MANAGEMENT Federal Employees' Retirement System; Present Value Factors AGENCY: Office of Personnel Management... conform the present value factors to changes in the economic assumptions adopted by the Board of Actuaries of the Civil Service Retirement System. DATES: The revised present value factors apply to...

  6. 75 FR 35096 - Federal Employees' Retirement System; Present Value Factors

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-21

    ... MANAGEMENT Federal Employees' Retirement System; Present Value Factors AGENCY: Office of Personnel Management... conform the present value factors to changes in demographic factors adopted by the Board of Actuaries of the Civil Service Retirement System. DATES: The revised present value factors apply to...

  7. 40 CFR 96.305 - Retired unit exemption.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... NOX Ozone Season Trading Program General Provisions § 96.305 Retired unit exemption. (a)(1) Any CAIR NOX Ozone Season unit that is permanently retired and is not a CAIR NOX Ozone Season opt-in unit under subpart IIII of this part shall be exempt from the CAIR NOX Ozone Season Trading Program, except for...

  8. 40 CFR 96.305 - Retired unit exemption.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... NOX Ozone Season Trading Program General Provisions § 96.305 Retired unit exemption. (a)(1) Any CAIR NOX Ozone Season unit that is permanently retired and is not a CAIR NOX Ozone Season opt-in unit under subpart IIII of this part shall be exempt from the CAIR NOX Ozone Season Trading Program, except for...

  9. 40 CFR 96.305 - Retired unit exemption.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... NOX Ozone Season Trading Program General Provisions § 96.305 Retired unit exemption. (a)(1) Any CAIR NOX Ozone Season unit that is permanently retired and is not a CAIR NOX Ozone Season opt-in unit under subpart IIII of this part shall be exempt from the CAIR NOX Ozone Season Trading Program, except for...

  10. 40 CFR 97.305 - Retired unit exemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) FEDERAL NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS CAIR NOX Ozone Season Trading Program General Provisions § 97.305 Retired unit exemption. (a)(1) Any CAIR NOX Ozone Season unit that is permanently retired and is not a CAIR NOX Ozone Season opt-in unit under subpart IIII of this part shall...

  11. 40 CFR 96.305 - Retired unit exemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... NOX Ozone Season Trading Program General Provisions § 96.305 Retired unit exemption. (a)(1) Any CAIR NOX Ozone Season unit that is permanently retired and is not a CAIR NOX Ozone Season opt-in unit under subpart IIII of this part shall be exempt from the CAIR NOX Ozone Season Trading Program, except for...

  12. 40 CFR 96.305 - Retired unit exemption.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... NOX Ozone Season Trading Program General Provisions § 96.305 Retired unit exemption. (a)(1) Any CAIR NOX Ozone Season unit that is permanently retired and is not a CAIR NOX Ozone Season opt-in unit under subpart IIII of this part shall be exempt from the CAIR NOX Ozone Season Trading Program, except for...

  13. Facing up to Post-Retirement Medical Costs

    ERIC Educational Resources Information Center

    Biggs, John H.

    2008-01-01

    In the late 1990s, the Andrew W. Mellon Foundation made grants to study people's attitudes toward retirement and to determine what factors influenced their decisions to retire. Although faculty were not talking to college administrators or human-resources departments about health care, the researchers found to their surprise that when they…

  14. 5 CFR 843.210 - Transfers between retirement systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Transfers between retirement systems. 843.210 Section 843.210 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS...

  15. 32 CFR 48.508 - Certain 100 percent disability retirement.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 1 2012-07-01 2012-07-01 false Certain 100 percent disability retirement. 48.508 Section 48.508 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.508 Certain 100...

  16. 32 CFR 48.508 - Certain 100 percent disability retirement.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Certain 100 percent disability retirement. 48.508 Section 48.508 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.508 Certain 100...

  17. 32 CFR 48.508 - Certain 100 percent disability retirement.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 1 2013-07-01 2013-07-01 false Certain 100 percent disability retirement. 48.508 Section 48.508 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.508 Certain 100...

  18. 32 CFR 48.508 - Certain 100 percent disability retirement.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Certain 100 percent disability retirement. 48.508 Section 48.508 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.508 Certain 100...

  19. 32 CFR 48.508 - Certain 100 percent disability retirement.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 1 2014-07-01 2014-07-01 false Certain 100 percent disability retirement. 48.508 Section 48.508 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.508 Certain 100...

  20. 12 CFR 615.5280 - Retirement in event of default.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Retirement in event of default. 615.5280 Section 615.5280 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL... Dividends § 615.5280 Retirement in event of default. (a) When the debt of a holder of eligible...