Science.gov

Sample records for fr19oc10r hybrid retirement

  1. 75 FR 64123 - Hybrid Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-19

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BG36 Hybrid Retirement Plans AGENCY: Internal Revenue... providing guidance relating to certain provisions of the Internal Revenue Code (Code) that apply to hybrid... regulations affect sponsors, administrators, participants, and beneficiaries of hybrid defined benefit...

  2. 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 following...

  3. 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) * * *...

  4. Is It Time to Retire the Hybrid Atomic Orbital?

    ERIC Educational Resources Information Center

    Grushow, Alexander

    2011-01-01

    A rationale for the removal of the hybrid atomic orbital from the chemistry curriculum is examined. Although the hybrid atomic orbital model does not accurately predict spectroscopic energies, many chemical educators continue to use and teach the model despite the confusion it can cause for students. Three arguments for retaining the model in the…

  5. Is It Time to Retire the Hybrid Atomic Orbital?

    ERIC Educational Resources Information Center

    Grushow, Alexander

    2011-01-01

    A rationale for the removal of the hybrid atomic orbital from the chemistry curriculum is examined. Although the hybrid atomic orbital model does not accurately predict spectroscopic energies, many chemical educators continue to use and teach the model despite the confusion it can cause for students. Three arguments for retaining the model in the…

  6. 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)

  7. 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.

  8. 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.

  9. 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…

  10. 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…

  11. 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

  12. 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)

  13. It's time to retire. Retirement.

    PubMed

    Dychtwald, Ken; Erickson, Tamara; Morison, Bob

    2004-03-01

    Companies have been so focused on down-sizing to contain costs that they've largely neglected a looming threat to their competitiveness: a severe shortage of talented workers. The general population is aging and with it, the labor pool. People are living longer, healthier lives, and the birthrate is at a historical low. During the next 15 years, 80% of the native-born workforce growth in North America--and even more in much of Western Europe--is going to be in the over-50 age cohort. When these mature workers begin to retire, there won't be nearly enough young people entering the workforce to compensate. The Bureau of Labor Statistics projects a shortfall of 10 million workers in the United States in 2010, and in countries where the birthrate is well below the population replacement level (particularly in Western Europe), the shortage will hit sooner, be more severe, and remain chronic. The problem won't just be a lack of bodies. Skills, knowledge, experience, and relationships walk out the door every time somebody retires--and they take time and money to replace. And while the brain drain is beginning now, the problem is going to become much more acute in the next decade or so, when baby boomers--more than one-quarter of all Americans, amounting to 76 million people--start hitting their mid sixties. Based on the results of their yearlong research project, the authors of this article offer recommendations for gaining the loyalty of older workers and creating a more flexible approach to retirement that allows people to continue contributing well into their sixties and seventies. Companies can no longer afford to think of retirement as a onetime event, permanently dividing work life from leisure.

  14. 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.…

  15. 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.…

  16. 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…

  17. 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.

  18. 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.

  19. 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)

  20. 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...

  1. 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

  2. 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,…

  3. 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…

  4. Women and retirement.

    PubMed

    Richardson, V E

    1999-01-01

    A feminist analysis of retirement is presented by questioning the applicability of traditional definitions and theories of retirement to retired women. The effects of marriage, caregiving and other family obligations on women's retirement are examined within the context of salient social, psychological and economic factors. An empowerment-oriented perspective that considers interactions and connections between family and work roles, public and private and personal and political levels are recommended to alleviate the high poverty rates among older women, to promote parity among men and women during retirement and to emancipate women from substantial involvement in unpaid work, specifically, caregiving and home labor.

  5. 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)

  6. 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.

  7. 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…

  8. Retirement Choice 2014

    DTIC Science & Technology

    2014-09-01

    calculate the implied APR or interest rate for this loan. For example, an E-7 who retires at age 38 with 20 years of service is paying an implicity... interest rate of 15 percent and would see his or her retired pay reduced by $391,600 if he or she lived to 79 years. Even if the servicemember received

  9. 2012 Retirement Choices

    DTIC Science & Technology

    2012-06-01

    benefits), and we calculate the implied APR or interest rate for this loan. For example, an E-7 who retires at age 38 with 20 years of service is...paying an implicit interest rate of 14.8% and would see his or her retired pay reduced by $381,203 if he or she lived to 79 years. Even if the service

  10. Retirement Choice: 2012

    DTIC Science & Technology

    2012-06-01

    benefits), and we calculate the implied APR or interest rate for this loan. For example, an E-7 who retires at age 38 with 20 years of service is...paying an implicit interest rate of 14.8% and would see his or her retired pay reduced by $381,203 if he or she lived to 79 years. Even if the service

  11. 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…

  12. 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.

  13. 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.…

  14. 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)

  15. 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)

  16. 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)

  17. 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.

  18. 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.…

  19. 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.…

  20. 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.

  1. 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.

  2. Planning for Retirement: Longitudinal Effect on Retirement Resources and Post-retirement Well-being.

    PubMed

    Yeung, Dannii Y; Zhou, Xiaoyu

    2017-01-01

    Retirement is a major life event, and a positive adjustment to retirement is essential for maintaining physical and psychological well-being in later life. Previous research demonstrates that pre-retirement planning predicts post-retirement well-being. This study further explores the underlying mechanism between planning activities and post-retirement well-being. By applying the resource-based dynamic model (Wang et al., 2011), the present longitudinal study examines whether pre-retirement planning activities can increase the total resources of retirees, including tangible, mental and social resources, and consequently contribute to better psychological and physical well-being 1 year after actual retirement. A total of 118 Hong Kong Chinese retirees completed three assessments: Time 1 assessment was conducted 6 months before retirement, and Times 2 and 3 assessments were carried out 6 and 12 months, respectively, after retirement. Latent growth models were employed to examine changes in retirement resources and post-retirement well-being over time. Consistent with the proposition of the resource-based dynamic model, positive changes in well-being were observed in the retirees with increases in retirement resources between pre- and post-retirement phases. The results of the latent growth mediation models also support our prediction: retirees with more preparatory activities before retirement acquire greater resources at the initial stage, which contribute to positive changes in post-retirement well-being over time.

  3. Planning for Retirement: Longitudinal Effect on Retirement Resources and Post-retirement Well-being

    PubMed Central

    Yeung, Dannii Y.; Zhou, Xiaoyu

    2017-01-01

    Retirement is a major life event, and a positive adjustment to retirement is essential for maintaining physical and psychological well-being in later life. Previous research demonstrates that pre-retirement planning predicts post-retirement well-being. This study further explores the underlying mechanism between planning activities and post-retirement well-being. By applying the resource-based dynamic model (Wang et al., 2011), the present longitudinal study examines whether pre-retirement planning activities can increase the total resources of retirees, including tangible, mental and social resources, and consequently contribute to better psychological and physical well-being 1 year after actual retirement. A total of 118 Hong Kong Chinese retirees completed three assessments: Time 1 assessment was conducted 6 months before retirement, and Times 2 and 3 assessments were carried out 6 and 12 months, respectively, after retirement. Latent growth models were employed to examine changes in retirement resources and post-retirement well-being over time. Consistent with the proposition of the resource-based dynamic model, positive changes in well-being were observed in the retirees with increases in retirement resources between pre- and post-retirement phases. The results of the latent growth mediation models also support our prediction: retirees with more preparatory activities before retirement acquire greater resources at the initial stage, which contribute to positive changes in post-retirement well-being over time. PMID:28798716

  4. 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.…

  5. Pre-Retirement Rehearsal Project: Money to Retire On.

    ERIC Educational Resources Information Center

    Ellenberg, Donna

    This sixth in a series of six packages of instructional materials developed by the Pre-Retirement Rehearsal Project contains a student's pre-retirement booklet specifically intended for adults with limited reading ability and teacher's guide, which consider financial planning for retirement, including such topics as types of income, Social…

  6. 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.…

  7. Retirement Choice 2015

    DTIC Science & Technology

    2015-11-01

    on the highest average basic pay for 36 months of a servicemember’s career . These are usually the last 3 years. 2. REDUX retirement plan plus a...services—through empirical research, modeling, and simulation—to help develop , evaluate, and implement policies, practices, and programs that make people

  8. Planning Your Retirement.

    ERIC Educational Resources Information Center

    American Association of Retired Persons, Washington, DC.

    This guidebook on retirement planning helps potential retirees by raising important issues in such areas as changing roles and relationships, health and fitness, meaningful use of time, working options, financial and estate planning, and housing and lifestyle. The first section, on attitude and role adjustments, discusses support systems, changing…

  9. 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.

  10. Safeguarding Your Retirement Fund.

    ERIC Educational Resources Information Center

    Morrell, Louis R.

    1989-01-01

    Faculty members should consider becoming more involved in the oversight of their personal retirement funds. Both price and inflation risks are best controlled by taking a balanced or diversified approach to investing, with a portfolio based on a predetermined percentage of each type of investment. (MSE)

  11. 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.…

  12. Reflections at Retirement.

    ERIC Educational Resources Information Center

    Mahn, Robert E.

    1984-01-01

    A retiring registrar/admissions officer describes his career to encourage others to work with the American Association of Collegiate Registrars and Admissions Officers. The discussion includes campus/association activities, coping with change, adjusting to campus hierarchy, academic standards, career rewards, etc. (MSE)

  13. 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...

  14. 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");…

  15. 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…

  16. 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…

  17. 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");…

  18. Funding Military Retirement.

    DTIC Science & Technology

    1997-01-01

    FYC5 Pay raises amount transferred to the retirement fund. Analysis by COLAsArroyo %of basic:pay Interest rate Arroyo Center researchers William Hix...changes Treasury t to Important factors: could eventually save the Army as much as $5-6 billion FY8 , COLAs annually... .. Interest rate a0lyear...payment. The money increases, and interest rates . An assumed pay raise means in the fund is invested in nonnegotiable government securi- that the future

  19. Retirement Choice 2016

    DTIC Science & Technology

    2016-03-01

    Distribution unlimited; cleared for public release Retirement Choice 2016 Anita Hattiangadi, Lewis G. Lee, Robert Shuford...Davis Highway, Suite 1204, Arlington, VA 22202- 4302. Respondents should be aware that notwithstanding any other provision of law, no person shall be...PAGES 19a. NAME OF RESPONSIBLE PERSON a. REPORT b. ABSTRACT c. THIS PAGE 19b. TELEPHONE NUMBER (include area code) Standard Form 298 (Rev. 8-98

  20. 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.

  1. 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

  2. [Hungary's retirement life table, 1984].

    PubMed

    Klinger, A

    1988-01-01

    "Multivariate tables [for Hungary] present mortality and retirement of [the economically] active male and female subpopulations as well as the mortality order of [the] retired population postulating the probabilities valid for 1984. The author points out large differences in mortality order by sexes at the age of retirement and among pensioners. The computation not only shows the present situation but also provides a basis for the reform of the pension system...." (SUMMARY IN ENG AND RUS) excerpt

  3. Optimal Retirement with Increasing Longevity*

    PubMed Central

    Bloom, David E.; Canning, David; Moore, Michael

    2014-01-01

    We develop an optimizing life-cycle model of retirement with perfect capital markets. We show that longer healthy life expectancy usually leads to later retirement, but with an elasticity less than unity. We calibrate our model using data from the US and find that, over the last century, the effect of rising incomes, which promote early retirement, has dominated the effect of rising lifespans. Our model predicts continuing declines in the optimal retirement age, despite rising life expectancy, provided the rate of real wage growth remains as high as in the last century. PMID:24954970

  4. 2014 Retirement Choices

    DTIC Science & Technology

    2014-09-01

    little different, requiring only a minimum payment per month. We characterize all of these loans by the interest rates and interest payments attached... interest rate , or annual percentage rate (APR). 12 If an E-6 expects to retire at age 40 with 20 years of service and lives to age 79, our calculations...show that, by selecting REDUX/bonus at 15 years of service, the Marine: • Pays an implicit interest rate of 13.5 percent for the cash-out (this is

  5. 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...

  6. The Myth of Employee Planning for Retirement

    ERIC Educational Resources Information Center

    Morrison, Malcolm H.

    1975-01-01

    A survey of male hourly-wage earners indicates employees face serious problems in planning for income security in retirement. Retirement preparation programs that supply information and technical planning expertise are needed to assist employees in realistic retirement planning. (EA)

  7. Retirement Options to Offer College Faculty.

    ERIC Educational Resources Information Center

    Felicetti, Daniel A.

    1982-01-01

    Retirement options available to institutions are outlined, including early retirement incentives, phased retirement, facilitating consulting opportunities, travel and outplacement services, maintaining community involvement, annuities, and pensions. Suggestions are made for increasing cost-effectiveness and fitting the options to local…

  8. 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…

  9. The Retirement Choice: FY 2005

    DTIC Science & Technology

    2005-02-01

    and we calculate the implied APR or interest rate for this loan. For example, an E-7 who retired in 2005 at age 38 is paying an implied interest ... rate of 13.1% and would see retired pay reduced by $309,460 if he or she lived to 79 years. Even if the servicemember received the bonus tax free, the

  10. 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…

  11. The Gift Package of Retirement

    ERIC Educational Resources Information Center

    Draayer, Donald R.

    2007-01-01

    The hunger for significance in life never ends. What changes in one's retirement is how one fills that need. For most school administrators, introspection and investigation into possibilities for post-retirement years begin prior to one's resignation; however, the intensity of thought, feeling, and deliberation moves to a much higher plane once…

  12. 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…

  13. 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…

  14. 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…

  15. 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…

  16. 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.

  17. 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...

  18. 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…

  19. 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…

  20. 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…

  1. 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…

  2. 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.…

  3. 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…

  4. Military Retirement: Background and Recent Developments

    DTIC Science & Technology

    2017-02-27

    9 Military Retired Pay, Social Security, and Federal Income Tax...retirement age. 15 For those who elect to receive a lump sum payment, after reaching the eligibility age for social security, they will again...date of retirement and the date of social security eligibility and a monthly annuity of 50% of the monthly retired pay they are otherwise entitled to

  5. 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…

  6. 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…

  7. 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,...

  8. 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,...

  9. 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,...

  10. 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,...

  11. 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,...

  12. Dental care coverage and retirement.

    PubMed

    Manski, Richard J; Moeller, John; Schimmel, Jody; St Clair, Patricia A; Chen, Haiyan; Magder, Larry; Pepper, John V

    2010-01-01

    To examine the convergence of an aging population and a decreased availability of dental care coverage using data from the Health and Retirement Study (HRS). We calculate national estimates of the number and characteristics of those persons age 51 years and above covered by dental insurance by labor force, retirement status, and source of coverage. We also estimate a multivariate model controlling for potentially confounding variables. We show that being in the labor force is a strong predictor of having dental coverage. For older retired adults not in the labor force, the only source for dental coverage is either a postretirement health benefit or spousal coverage. Dental care, generally not covered in Medicare, is an important factor in the decision to seek dental care. It is important to understand the relationship between retirement and dental coverage in order to identify the best ways of improving oral health and access to care among older Americans.

  13. 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)

  14. 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)

  15. 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.

  16. 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.…

  17. 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...

  18. 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...

  19. 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...

  20. 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.…

  1. 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...

  2. 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

  3. [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.

  4. 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.

  5. 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

  6. 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

  7. 20 CFR 404.1088 - Retirement payment to retired partners.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....1088 Section 404.1088 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... must have been paid your full share of the partnership's capital before the close of the partnership's... to D were liquidated, and D's share of the capital of the partnership was paid to him. Retirement...

  8. 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)

  9. 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)

  10. 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.

  11. Women and Retirement: A Study and Implications.

    ERIC Educational Resources Information Center

    Johnson, Carolyn Kitchings; Price-Bonham, Sharon

    1980-01-01

    Respondents had generally positive attitudes toward retirement, possibly due to preplanning, financial security, and flexibility. Education for retirement must begin early in a woman's career to combat loneliness and possible financial problems. (JAC)

  12. Military Retirement Reform: An Australian Perspective

    DTIC Science & Technology

    2014-03-01

    international retirement models, public retirement, private retirement, DFRB, DFRDB, MSBS, High-3, REDUX 15. NUMBER OF PAGES 83 16. PRICE CODE 17...ACRONYMS AND ABBREVIATIONS ADF Australian Defence Force COLA cost of living adjustment CPI consumer price index CSB career status bonus CSS...calculations that include income and total assets (with exemptions for house ownership); for example, a retiree with other retirement income over AU$47,605

  13. 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…

  14. 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…

  15. 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…

  16. 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,...

  17. 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,...

  18. 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,...

  19. 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…

  20. 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…

  1. Shelved: The Retired Librarian's Guidebook.

    ERIC Educational Resources Information Center

    Elder, Jane D.

    Free-lance librarianship is discussed, and retired librarians are urged to start their own information service as a business. Because computer based storage and retrieval systems are not socially, politically, or economically integrated, and one library cannot hold all information, new needs are emerging for information services. For example, a…

  2. 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.

  3. 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…

  4. 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)

  5. 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)

  6. Tax Changes, Retirement, and Pensions.

    ERIC Educational Resources Information Center

    Sumberg, Alfred D.

    1989-01-01

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

  7. Ordinary Retirement: Commonalities and Continuity.

    ERIC Educational Resources Information Center

    Kelly, John R.; Westcott, Glyn

    1991-01-01

    Case studies of 25 recent retirees from midwest plant formed basis for profile of ordinary retirement. Found that commonalities of preparation, satisfaction, activity patterns, and relationships far outweighed differences. Exceptions were found for the widowed, divorced, and those with health disabilities. (Author/NB)

  8. 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,…

  9. 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)

  10. 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)

  11. 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,…

  12. Adjustment to and Satisfaction with Retirement.

    ERIC Educational Resources Information Center

    Beck, Scott H.

    1982-01-01

    Utilized National Longitudinal Surveys of Mature Men to test effect of retirement on happiness and to analyze an evaluation of retirement item to discern factors that cause lower satisfaction with retirement. Results suggest health factors, recent widowhood, and income have the greatest impact on happiness with life. (Author)

  13. Planning Ahead: Consumer Expenditure Patterns in Retirement.

    ERIC Educational Resources Information Center

    Paulin, Geofrey D.; Duly, Abby L.

    2002-01-01

    Looks at spending patterns for families who are near retirement and compares them with patterns of those who have already retired. Provides information about the impact of retirement on consumer spending. Includes appendices on the results of regression analysis and regression techniques. (Author/JOW)

  14. 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…

  15. Expected and preferred retirement age in Germany.

    PubMed

    Hess, Moritz

    2016-04-28

    Over the last 10 years the German pension system has undergone several reforms including the abandonment of early retirement policies and an increase in the statutory retirement age. Consequently, the average retirement age has increased and future retiree cohorts have adjusted the retirement expectations and preferences as to when they would like to retire. This study was carried out to examine discrepancies between the expected and the preferred retirement age of older workers in Germany and to investigate how these discrepancies differ between groups of older workers. Based on data from the survey "Employment after retirement", the expected and preferred retirement ages of 1500 workers aged 55 years and older were compared. Regression analyses were used to investigate the influence of educational level and professional position on deviances between the expected and preferred retirement ages. On average older workers would like to retire 1.75 years earlier than they actually expect to. The deviance is significantly larger for employees with a lower professional position, lower income and lower educational level. The discrepancy between expected and preferred retirement ages, in particular for older workers in vulnerable labor market positions, indicates a potential social inequality regarding the choice of retirement timing. This must be acknowledged when considering further reforms of the German pension system.

  16. 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…

  17. 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)

  18. Born to Retire: The Foreshortened Life Course

    ERIC Educational Resources Information Center

    Ekerdt, David J.

    2004-01-01

    Retirement is no longer a concern solely for the second half of life. Rather, the idea that we will someday retire is increasingly present to all adults and it is even urged on adolescents. The earliest reaches of adulthood are being colonized by frequent reminders that it takes individual effort to achieve retirement. The changing nature of…

  19. Learning to Work No Longer: Exploring "Retirement"

    ERIC Educational Resources Information Center

    Hodkinson, Heather

    2010-01-01

    Purpose: The purpose of this paper is to explore learning for and through retirement from the workplace. Design/methodology/approach: First, "retirement" is considered in the light of the existing literature, demonstrating a complex concept. The paper describes the research project from which a theme of retirement as a learning process…

  20. 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…

  1. 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…

  2. 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…

  3. 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…

  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. Adjusting to Retirement: Considerations for Counselors.

    ERIC Educational Resources Information Center

    LaBauve, Bill J.; Robinson, Chester R.

    1999-01-01

    Examines retirement, while focusing on issues older adults face in adjusting to retirement, and suggests implications for counseling people who are making this transition. Discusses adjustment to retirement in terms of role, disengagement, activity, continuity, crisis, and compromise/negotiation theories. (Author/MKA)

  6. Dimensions of Marital Quality and Retirement

    ERIC Educational Resources Information Center

    Davey, Adam; Szinovacz, Maximiliane E.

    2004-01-01

    This study examines whether the meaning of marital conflict and marital solidarity are affected by the transition to retirement, whether the retirement transition alters stability and variability of, and cross-spouse influences on, marital quality, and whether retirement influences latent means of marital quality. Data from both waves of the…

  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. 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...

  9. 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...

  10. 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...

  11. 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)...

  12. 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)...

  13. 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,...

  14. 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...

  15. 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,...

  16. 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)...

  17. 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...

  18. 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)...

  19. 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,...

  20. 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…

  1. 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…

  2. 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,...

  3. 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,...

  4. 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...

  5. 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)...

  6. 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…

  7. 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…

  8. 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...

  9. Attitudes toward retirement of ophthalmology department chairs.

    PubMed

    Dodds, David W; Cruz, Oscar A; Israel, Heidi

    2013-07-01

    To identify common perceptions and ideas about preparation and planning for retirement of chairs of academic departments of ophthalmology, determining areas of particular stress and proposing ways to better prepare for retirement. Cross-sectional study. One-hundred sixteen chairs of academic departments of ophthalmology in the United States. A confidential online survey emailed to ophthalmology chairs. Surveys assessed demographics; current work schedule; perceptions, preparation, and planning for retirement; and retirement training for faculty and residents. Ninety-six department chairs responded to the survey (82% response rate). Most chairs anticipate retiring around age 70. Significantly, only 9% are looking forward to retirement. Reasons for delaying retirement include keeping active (37%), income/insurance/benefits (20%), and maintaining lifestyle (17%). The most common concern is financing retirement (46%). Forty percent anticipate their reason for retirement will be because of age or health, whereas 20% anticipate fatigue or burnout. Nearly half of the respondents have no specific plan upon retirement. Most respondents anticipate pursuing other interests (43%); 32% intend to spend time with family, vacationing, and travelling. Younger respondents are more concerned with the financial aspects of retirement while more senior respondents appear to delay retirement to keep active or because they enjoy their work. Retirement is a source of stress for many ophthalmology department chairs and many indicate financial preparation is their major concern. Despite this, the major reason for putting off retirement is a desire to keep active. Developing a retirement plan eases stress and engenders a feeling of confidence about the future. Copyright © 2013 American Academy of Ophthalmology. Published by Elsevier Inc. All rights reserved.

  10. Cognitive function, numeracy and retirement saving trajectories

    PubMed Central

    Banks, James; O’Dea, Cormac; Oldfield, Zoë

    2011-01-01

    This paper examines the extent to which cognitive abilities relate to differences in trajectories for key economic outcomes as individuals move towards and through their retirement. We look at whether differences in baseline numeracy (measured in the English Longitudinal Study of Ageing in 2002) and broader cognitive ability predict the subsequent trajectories of outcomes such as wealth, retirement income and key dimensions of retirement expectations. Those with lower numeracy are shown to have different wealth trajectories both pre- and post-retirement than their more numerate counterparts, but the distributions of retirement expectations and net replacement rates are similar across numeracy groups. PMID:22228911

  11. Heterogeneity in spending change at retirement

    PubMed Central

    Hurd, Michael D.; Rohwedder, Susann

    2014-01-01

    The simple one-good model of life-cycle consumption requires that consumption be continuous over retirement; yet prior research based on partial measures of consumption or on synthetic panels indicates that spending drops at retirement, a result that has been called the retirement-consumption puzzle. Using panel data on total spending, nondurable spending and food spending, we find that spending declines at small rates at retirement, rates that could be explained by mechanisms such as the cessation of work-related expenses, unexpected retirement due to a health shock or by the substitution of time for spending. We find substantial heterogeneity in spending change at retirement: in the upper half of the wealth distribution spending increased. In the low-wealth population where spending did decline at higher rates, the main explanation for the decline appears to be early retirement due to poor health, possibly augmented by a short planning horizon by a minority of the population. PMID:24524026

  12. Worries and plans as individuals approach retirement.

    PubMed

    Yakoboski, Paul J

    2011-01-01

    The primary objective of an employment-based retirement plan is to provide a secure and adequate income for workers throughout retirement. In the defined contribution (DC) framework, asset accumulation is a means to the end, but not the end. Drawing retirement income from savings and paying for health care expenses in retirement are the two issues that concern individuals the most as they approach retirement. This article examines the attitudes of near-retirees regarding these risks and their plans for managing them. The author discusses how DC plan design can have a major impact on how individuals convert their retirement savings to retirement income; differences in survey responses between those who have consulted a financial advisor or other financial professional and those who have not; and the role of trust in implementing advice.

  13. A Health Production Model with Endogenous Retirement

    PubMed Central

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

    2012-01-01

    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, while 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, while 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. PMID:22888062

  14. 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.

  15. 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.

  16. 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

  17. 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

  18. 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.

  19. Teaching Teachers about Retirement and Investments: A Comparison of Three Interventions

    ERIC Educational Resources Information Center

    Lucey, Thomas; Meyers, Derek J. H.; Smith, Ryan

    2017-01-01

    The authors describe a project that compared the effects of three interventions on the retirement investment knowledge of public school teachers in the Midwest. They interpret outcomes from three different interventions (online training, site-based workshop, and hybrid of online and site-based). While the study results indicate that program…

  20. [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.

  1. 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.

  2. Physician assistants and their intent to retire.

    PubMed

    Coombs, Jennifer; Hooker, Roderick S; Brunisholz, Kim

    2013-07-01

    To determine predictors of physician assistants (PAs) to retire or to permanently leave clinical practice. The intent was to create a measure of retention and attrition for purposes of forecasting PA supply. All PAs 55 years or older who were nationally certified in 2011 were surveyed. Statistical analysis included descriptive measures utilizing means, standard deviations, range, and proportions for all survey questions. Univariable analysis using χ² test for the categorical variables determined gender differences in participants' intent to retire. A studentized t test analysis for continuous variables was used to compare differences across genders. The estimated time interval until retirement was calculated using reported values from participants and then subtracting their projected retirement age from current age. The same calculation was used for estimating PA career length from date of graduation to retirement. For all analyses, a P value < .05 was considered statistically significant. A total of 12,005 were eligible and surveyed online; 4767 responded (38%). The mean age was 60 years and the years in clinical practice was 25. When asked to predict a retirement date or age, the mean duration of working beyond age 55 years was 12 years (range 5 to 21). Most respondents reported being confident they were on track to retire with an adequate income. The significant differences that emerged were that men were more confident than women in preparing to retire, having enough money for medical expenses, and being able to live comfortably in retirement. Men more than women stated that, if forced to retire, they were more confident in the preparation to do so. PAs 55 years and older report they are likely to delay retirement from practice until age 67 years, on average. Women were less confident than men in retirement preparation. This age prediction expands career projections and refines forecasting models for the profession. Correlations based on expectation

  3. Military Retirement: Background and Recent Developments

    DTIC Science & Technology

    2016-09-12

    by the servicemember at the time of retirement multiplied by 2.5% for each year of service. 7 The minimum amount of retired pay to which a member...completing 20 years of qualifying service; there is no minimum age. However, the reservist will usually not become eligible for retired pay until age 60...30 The actual index used to adjust COLA is the CPI-W; the index for urban wage earners and clerical

  4. Military Retirement: Background and Recent Developments

    DTIC Science & Technology

    2017-01-06

    by the servicemember at the time of retirement multiplied by 2.5% for each year of service. 7 The minimum amount of retired pay to which a member is...after completing 20 years of qualifying service; there is no minimum age. However, the reservist will usually not become eligible for retired pay until...30 The actual index used to adjust COLA is the CPI-W; the index for urban wage earners and clerical workers. It represents the buying

  5. 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

  6. Military Retirement: Background and Recent Developments

    DTIC Science & Technology

    2016-04-06

    personnel are eligible for retirement after 20 years of creditable service based on a points system, but do not typically begin to draw retirement...the previous pay table to 40 years, allowed additional longevity raises, and provided additional retirement credit for service beyond 30 years at...the rate of 2.5% per year. 8 7 Partial years of service are credited as well, with each month

  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. 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.

  9. 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)

  10. 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)

  11. 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."

  12. Nurse practitioners and intent to retire.

    PubMed

    Falk, Nancy L; Rudner, Nancy; Chapa, Deborah; Greene, Jessica

    2017-03-01

    Demand for primary care services is rising. Nurse practitioners (NPs) serve vital roles in meeting primary care demands. Workforce planning requires understanding NP retirement intentions. This study examines factors that relate to NPs, aged 55 years and older, and their intent to retire within 5 years. We used the 2012 National Sample Survey of Nurse Practitioners to examine the relationship between NP demographic characteristics (gender, race/ethnicity, marital status, nursing degree), work environment characteristics (part-time vs. full-time status, primary or specialty care, earnings, job satisfaction), and intent to retire. Descriptive, bivariate, and multivariate analyses were conducted. A total of 3171 working NPs, 55 years of age and older, were included. Fifty-nine percent of NPs 60 years and older and 15% of NPs 55-59 intend to retire in the next 5 years. Working part-time and having less than a master's degree were associated with intent to retire. Being "very satisfied" with one's job was related to lower odds of intent to retire versus being "satisfied." Being "dissatisfied" with one's job and working in primary care were related to intending to retire for the NPs 55-59. Given the relationship between higher job satisfaction and lower intent to retire, efforts to increase NPs' job satisfaction may result in less early retirement. ©2016 American Association of Nurse Practitioners.

  13. 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)

  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. 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'…

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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…

  2. 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…

  3. 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…

  4. 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.…

  5. 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…

  6. 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...

  7. 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...

  8. 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...

  9. 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…

  10. 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...

  11. 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...

  12. Measuring Years of Inactivity, Years in Retirement, Time to Retirement, and Age at Retirement Within the Markov Model

    PubMed Central

    SKOOG, GARY R.; CIECKA, JAMES E.

    2010-01-01

    Retirement-related concepts are treated as random variables within Markov process models that capture multiple labor force entries and exits. The expected number of years spent outside of the labor force, expected years in retirement, and expected age at retirement are computed—all of which are of immense policy interest but have been heretofore reported with less precisely measured proxies. Expected age at retirement varies directly with a person’s age; but even younger people can expect to retire at ages substantially older than those commonly associated with retirement, such as age 60, 62, or 65. Between 1970 and 2003, men allocated most of their increase in life expectancy to increased time in retirement, but women allocated most of their increased life expectancy to labor force activity. Although people can exit and reenter the labor force at older ages, most 65-year-old men who are active in the labor force will not reenter after they eventually exit. At age 65, the probability that those who are inactive will reenter the labor force at some future time is .38 for men and .27 for women. Life expectancy at exact ages is decomposed into the sum of the expected time spent active and inactive in the labor force, and also as the sum of the expected time to labor force separation and time in retirement. PMID:20879680

  13. 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)

  14. 75 FR 35093 - Civil Service Retirement System; Present Value Factors

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-21

    ... provide survivor annuity benefits to a spouse based on post-retirement marriage and to retiring employees...- retirement marriage under section 8339(j)(5)(C) or (k)(2) of title 5, United States Code. Under section 11004...

  15. 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,...

  16. 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)

  17. The evolution of retirement: results of the 1999 Retirement Confidence Survey.

    PubMed

    Ostuw, P; Pierron, B; Yakoboski, P

    1999-12-01

    The ninth annual Retirement Confidence Survey (RCS) shows continued evidence of progress in the drive for retirement income security for American workers. However, there are still hurdles to overcome. The RCS tracks Americans' retirement planning and saving behavior and their confidence regarding various aspects of their retirement. It also categorizes workers and retirees into distinct groups based on their individual views on retirement, retirement planning, and saving. The retirement envisioned by today's workers looks different in many respects from that now experienced by current retirees. Today's workers expect to work longer than current retirees actually worked before retiring--and many say they plan to work for pay after they retire. Twenty-four percent of workers reported that they are very confident they will have enough money to live comfortably in retirement, and 45 percent reported that they are somewhat confident. However, there are indications that many may be falsely confident. The good news is that 70 percent of Americans are saving for retirement, and a growing percentage (49 percent) are going further and determining how much they need to save to fund their retirement. The bad news is that 30 percent of Americans have not begun to save for their retirement, and 51 percent have never tried to determine how much they need to save. Employers play a major role in ensuring adequate retirement preparation. Forty percent of all workers said they expect that money provided by their employer will be a major source of retirement income. Forty-six percent expect the money they put into a retirement plan at work to be a major source of income. The availability of a retirement plan at work is credited by 48 percent of savers as motivation to save. While worker education is a point of emphasis among both employers and policymakers, more remains to be done. For example, 59 percent of workers expect to be eligible for full Social Security benefits sooner than

  18. 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)

  19. 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…

  20. The Future of Retirement in Canadian Universities.

    ERIC Educational Resources Information Center

    Flanagan, Thomas

    1984-01-01

    There is a strong movement toward legal abolition of fixed-age retirement in Canada. Several factors justify the existing practice, but these arguments are unlikely to prevail, and institutions should consider administrative measures such as facilitation of early retirement, modified benefit plans, and more systematic faculty assessment throughout…

  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. 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

  3. Retirement Counseling: Preparing for the "Golden Years."

    ERIC Educational Resources Information Center

    Zuehlsdorff, Harry W.; Baldwin, Cynthia

    Preparing for retirement can sometimes be problematic since it means that one is aging and moving into another life cycle change. This paper will review some factors to consider in making the transition a more positive experience. The impact of retirement on older citizens is frequently neglected in the counseling arena. In the current youth…

  4. 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…

  5. 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…

  6. 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…

  7. 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

  8. The Characteristics of Teacher Retirement Systems.

    ERIC Educational Resources Information Center

    Pease, Sara R.

    By 1976-77 almost four million teachers and other school personnel belonged to teacher retirement systems or public employee retirement systems. To help laypersons better understand these systems, this report describes the institutional characteristics of public pension funds whose members include teachers and explains the concepts behind such…

  9. 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…

  10. 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…

  11. 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)

  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. 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,…

  14. Policy Issues in Work and Retirement.

    ERIC Educational Resources Information Center

    Parnes, Herbert S., Ed.

    This collection consists of papers presented at a 1982 conference on policy issues in work and retirement. Presented first is an introductory overview of the problems of retirement and aging by Herbert S. Parnes. The following conference reports are included in the volume: "Life without Work: Does It Make Sense?" by Eli Ginzberg;…

  15. 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…

  16. 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…

  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. Retirement Plan Lawsuits: Preparing for the Storm

    ERIC Educational Resources Information Center

    Morahan, John; Turner, Aaron

    2017-01-01

    Currently, higher education is being roiled by class-action lawsuits filed against high-profile institutions, including MIT, Yale and New York University, over management of their retirement plans. As the lawyers are deployed and the billable hours accrue, it is timely to examine how those who have responsibility for retirement plan…

  19. 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...

  20. 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…

  1. Goal Expectations as Predictors of Retirement Intentions

    ERIC Educational Resources Information Center

    Brougham, Ruby R.; Walsh, David A.

    2005-01-01

    The current study explored the contribution of personal goals to retirement decisions. A SMARTER methodology (to assess multiattribute utility) and taxonomy of human goals were used to investigate the relationship between older workers' personal goals and their retirement intentions. Two hundred and fifty-one employees of a large university,…

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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…

  7. Superannuation retirement balances: a surprising outcome.

    PubMed

    Cohen, Michael Brian

    2014-12-01

    Although the guaranteed superannuation system is believed by many to provide a safe and adequate source of funds in retirement, some will be unpleasantly surprised. The aim of this paper is to demonstrate the significant effect of the economic cycle on the final accumulated balance in superannuation retirement accounts. A Monte Carlo simulation is used to illustrate the variance in outcomes that can be expected for a hypothetical individual. The expected accumulated superannuation balances for two hypothetical individuals are estimated. The spread of outcomes is used to illustrate the problem of using only the mean of the distribution as a predictor of wealth in the retirement years. Many retirees rely on superannuation to fund their retirement. However regular contributions to superannuation does not ensure a predictable outcome, and active management of contributions is required if retirement goals are to be met. © 2013 ACOTA.

  8. 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.

  9. 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.

  10. 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.

  11. An overview of the Railroad Retirement program.

    PubMed

    Whitman, Kevin

    2008-01-01

    In the 1930s, amidst concern about the ability of existing pension programs to provide former railroad workers with adequate assistance in old age, Congress established a national Railroad Retirement system. This system is primarily administered by the Railroad Retirement Board (RRB), which is an independent federal agency charged with providing benefits to eligible employees of the railroad industry and their families. Today, the Railroad Retirement program is closely tied to the far better-known Social Security program, and although the Railroad Retirement program and Social Security share a number of common elements, key differences also exist between the two in areas such as funding and benefit structure. This article aims to increase awareness and understanding of the Railroad Retirement program and its relationship with Social Security by examining the parallel development of these two retirement programs while illuminating areas where the two diverge. The history of the Railroad Retirement program, the benefits provided by the program, and RRB's financial operations are reviewed, using elements of the Social Security system as points of reference.

  12. 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

  13. 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.

  14. 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

  15. Attitudes toward Retirement and Preretirement Education Among Nigerian Bank Workers

    ERIC Educational Resources Information Center

    Ogunbameru, Olakunle; 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…

  16. 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…

  17. 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...

  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. Effects of Retirement and Grandchild Care on Depressive Symptoms

    ERIC Educational Resources Information Center

    Szinovacz, Maximiliane E.; Davey, Adam

    2006-01-01

    This study explores how grandchild care in conjunction with grandparents' retirement affects depressive symptoms, using data from the Health and Retirement Survey. The findings demonstrate that retirement moderates the influence of grandchild care obligations on well-being, measured by depressive symptoms. For retired men, freedom from grandchild…

  20. 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...

  1. 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…

  2. 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…

  3. 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…

  4. 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...

  5. 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...

  6. 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.…

  7. 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....

  8. 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....

  9. 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....

  10. 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...

  11. 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...

  12. 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…

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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,...

  19. 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...

  20. 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...

  1. 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....

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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....

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 12 CFR 615.5280 - Retirement in event of default.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., but shall not be required to, retire at book value not to exceed par all or part of such equities....5280(a), they shall be retired at par. All other equities shall be retired at book value not to exceed... institution to reflect its present value on the date of retirement. (d) When the debt of a holder of the...

  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. 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.

  1. 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.

  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. 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.

  5. Retirement crisis warnings becoming a reality.

    PubMed

    Scott, Graham

    2017-01-04

    The figures are startling: the number of NHS staff applying to retire has surged by a quarter since 2012. The potential consequences are alarming; a serious shortage of nurses and other healthcare professionals now seems inevitable.

  6. 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.

  7. Economic difficulties and subsequent disability retirement.

    PubMed

    Lallukka, Tea; Mauramo, Elina; Lahelma, Eero; Rahkonen, Ossi

    2015-03-01

    This study examined whether economic difficulties are associated with subsequent disability retirement while controlling for covariates. Survey data among middle-aged employees of the City of Helsinki in 2000-2002 were linked with the Finnish Centre for Pensions register data on all-cause disability retirement among women (n=4816) and men (n=1354) until the end of 2010. Additionally, disability retirement due to musculoskeletal diseases and mental disorders (ICD-10) was examined among women. Frequency in difficulties paying pills and buying food and clothes, and covariates (occupational class, income, housing tenure, and work- and health-related covariates) were self-reported at baseline. Hazard ratios (HR) and their 95% confidence intervals (95% CI) were calculated from Cox regression analysis. Frequent economic difficulties were associated with all-cause disability retirement after adjusting for age among both women (HR=2.11; 95% CI 1.63-2.73) and men (HR=2.69; 95% CI 1.65-4.41). Adjustment for covariates somewhat attenuated the associations, but they remained. Economic difficulties were also associated with disability retirement due to both mental disorders (HR=3.29; 95% CI 1.98-5.46) and musculoskeletal diseases (HR=1.85; 95% CI 1.24-2.75) among women. Adjustments made a minor contribution to the risk of disability retirement due to mental disorders, whereas the risk of disability retirement due to musculoskeletal diseases reduced after considering socioeconomic circumstances. Conclusions: economic difficulties are independently associated with disability retirement. Thus, they should be considered in attempts to tackle early exit from the labour market due to disability. © 2015 the Nordic Societies of Public Health.

  8. Reserve Retirement for an Operational Reserve

    DTIC Science & Technology

    2007-03-30

    officers after they had reached 40 years of service.4 After approximately twenty different Congressional acts between 1861 and 1946 which changed the...the labor force.”17. Beth J. Asch , in a RAND technical report to Congress, explains the difference in the need for immediate receipt of retirement...D.C.: Department of Defense, 2005), 726 9 Beth J. Asch , James Hosek and David S. Loughran, Reserve Retirement Reform; A Viewpoint on Recent

  9. 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.

  10. Report from the retiring chairman.

    PubMed

    Rieser, L M

    1975-03-21

    In concluding this report, which omits a great deal, the retiring Chairman is probably entitled to a valedictory. (Margaret Mead referred to it as a benediction.) The Association faces two major challenges beyond those obvious ones of maintaining financial solvency and reversing a declining membership. First, there is the necessity to articulate goals for the future. This was started by a series of meetings under the heading of Arden House II, following the tradition of the meeting held in 1951 under the leadership of Warren Weaver. A proposed Committee on Goals can serve this purpose. Second, there is a need to maximize the coherence of all efforts supported by the Association to achieve the greatest effect with the funds available. The proposed Committee on Program and Planning can encourage this. I complete this assignment with the sense of having been very privileged to hold the office of President and Chairman of the Board. I pass on the gavel to Roger Revelle, and to Margaret Mead and Bill McElroy in turn, with great confidence and that certain knowledge that nobody can succeed like a successor.

  11. [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.

  12. Retirement plans, personal saving, and saving adequacy.

    PubMed

    Yakoboski, P

    2000-03-01

    This Issue Brief addresses three questions raised by recent trends in personal saving: How are national savings measured and what is the meaning of the trends in measured personal saving rates, given what is included and what is not included in those measures? What is the effect of retirement saving programs--in particular, 401(k) plans and individual retirement accounts (IRAs)--on personal saving levels? What are the implications of existing saving behavior for the retirement income security of today's workers? The National Income and Product Accounts (NIPA), the most commonly referenced gauge of personal saving, is a widely misunderstood measure. One could argue that a complete measure of saving would include increases in wealth through capital gains, but NIPA does not factor accrued and realized capital gains on stocks and other assets into the saving rate. By one measure, accounting for capital gains results in an aggregate personal saving rate of 33 percent--more than double the rate of four decades ago. A major policy question is the impact of tax-qualified retirement saving plans (i.e., IRAs and 401(k) plans) on personal saving rates. Empirical analysis of this issue is extremely challenging and findings have been contradictory. These programs now represent an enormous store of retirement-earmarked wealth in tax-deferred vehicles: Combined, such tax-deferred retirement accounts currently have assets of about $4 trillion. Ninety percent of IRA contributions are now the result of "rollovers" as employees leave employer plans, like 401(k) plans. While leakage from the system remains a challenge, the majority of the assets in the system can be expected to be available to fund workers' retirements. One could argue that, from a retirement income security perspective, workers in general are better off because IRA and 401(k) programs exist. Surely, many of the dollars in these programs would have been saved even without the programs; but they would not necessarily

  13. 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.

  14. 26 CFR 1.1402(a)-17 - Retirement payments to retired partners.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by a partnership, pursuant to a written plan of the partnership, to a retired partner on account of... paragraph (c) of this section are met. (b) Retirement plan of partnership. (1) To meet the requirements of section 1402(a)(10), the written plan of the partnership must set forth the terms and conditions of the...

  15. Planning For Retirement: Using Income Replacement Ratios in Setting Retirement Income Objectives.

    ERIC Educational Resources Information Center

    Palmer, Bruce A.

    1993-01-01

    This paper presents a method for higher education faculty and staff to assess pension plan objectives by determining a retirement income replacement ratio to maintain the salary-based preretirement standard of living. The paper describes the RETIRE Project which researches income replacement using the federal government's annual "Consumer…

  16. 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,…

  17. 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…

  18. Income replacement in retirement: longitudinal evidence from income tax records.

    PubMed

    Denton, Frank T; Finnie, Ross; Spencer, Byron G

    2011-12-01

    Applying an employment-income-based procedure for determining retirement, we analysed a large longitudinal data file of Canadian personal income tax returns for individuals to determine who has retired and to assess how successful they are in maintaining their incomes after retirement. The methodological approach may be of interest for possible application in other countries that have suitable data. Our main conclusions are as follows. First, in the two years immediately after retirement, the after-tax income replacement ratios average about two thirds when calculated across all ages of retirement. Second, the ratios tend to increase with the age of retirement. Third, the ratios increase with years in retirement, at least in the first few years. Finally, income replacement ratios are highest in the lowest income quartile and generally decline as income increases; within each quartile, the replacement ratios are higher for those who retired later than for those who retired earlier.

  19. 75 FR 81543 - Additional Rules Regarding Hybrid Retirement Plans; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ...; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed... interest crediting rate''. Guy R. Traynor, Acting Chief, Publications and Regulations Branch, Legal...

  20. 75 FR 64197 - Additional Rules Regarding Hybrid Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-19

    ...)(iv) provides that social security benefits and all other relevant factors used to compute benefits... Social Security benefits and related matters) are met. Section 411(b)(5)(E) provides that a plan is not... 133\\1/3\\ percent rule, for any plan year, social security benefits and all relevant factors used to...

  1. 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

  2. The 2012 Retirement Confidence Survey: job insecurity, debt weigh on retirement confidence, savings.

    PubMed

    Helman, Ruth; Copeland, Craig; VanDerhei, Jack

    2012-03-01

    Americans' confidence in their ability to retire comfortably is stagnant at historically low levels. Just 14 percent are very confident they will have enough money to live comfortably in retirement (statistically equivalent to the low of 13 percent measured in 2011 and 2009). Employment insecurity looms large: Forty-two percent identify job uncertainty as the most pressing financial issue facing most Americans today. Worker confidence about having enough money to pay for medical expenses and long-term care expenses in retirement remains well below their confidence levels for paying basic expenses. Many workers report they have virtually no savings and investments. In total, 60 percent of workers report that the total value of their household's savings and investments, excluding the value of their primary home and any defined benefit plans, is less than $25,000. Twenty-five percent of workers in the 2012 Retirement Confidence Survey say the age at which they expect to retire has changed in the past year. In 1991, 11 percent of workers said they expected to retire after age 65, and by 2012 that has grown to 37 percent. Regardless of those retirement age expectations, and consistent with prior RCS findings, half of current retirees surveyed say they left the work force unexpectedly due to health problems, disability, or changes at their employer, such as downsizing or closure. Those already in retirement tend to express higher levels of confidence than current workers about several key financial aspects of retirement. Retirees report they are significantly more reliant on Social Security as a major source of their retirement income than current workers expect to be. Although 56 percent of workers expect to receive benefits from a defined benefit plan in retirement, only 33 percent report that they and/or their spouse currently have such a benefit with a current or previous employer. More than half of workers (56 percent) report they and/or their spouse have not tried

  3. 'All those things together made me retire': qualitative study on early retirement among Dutch employees.

    PubMed

    Reeuwijk, Kerstin G; de Wind, Astrid; Westerman, Marjan J; Ybema, Jan Fekke; van der Beek, Allard J; Geuskens, Goedele A

    2013-05-28

    Due to the aging of the population and subsequent higher pressure on public finances, there is a need for employees in many European countries to extend their working lives. One way in which this can be achieved is by employees refraining from retiring early. Factors predicting early retirement have been identified in quantitative research, but little is known on why and how these factors influence early retirement. The present qualitative study investigated which non-health related factors influence early retirement, and why and how these factors influence early retirement. A qualitative study among 30 Dutch employees (60-64 years) who retired early, i.e. before the age of 65, was performed by means of face-to-face interviews. Participants were selected from the cohort Study on Transitions in Employment, Ability and Motivation (STREAM). For most employees, a combination of factors played a role in the transition from work to early retirement, and the specific factors involved differed between individuals. Participants reported various factors that pushed towards early retirement ('push factors'), including organizational changes at work, conflicts at work, high work pressure, high physical job demands, and insufficient use of their skills and knowledge by others in the organization. Employees who reported such push factors towards early retirement often felt unable to find another job. Factors attracting towards early retirement ('pull factors') included the wish to do other things outside of work, enjoy life, have more flexibility, spend more time with a spouse or grandchildren, and care for others. In addition, the financial opportunity to retire early played an important role. Factors influenced early retirement via changes in the motivation, ability and opportunity to continue working or retire early. To support the prolongation of working life, it seems important to improve the fit between the physical and psychosocial job characteristics on the one hand, and

  4. 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.

  5. 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.

  6. 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

  7. Family Health Histories and Their Impact on Retirement Confidence.

    PubMed

    Zick, Cathleen D; Mayer, Robert N; Smith, Ken R

    2015-08-01

    Retirement confidence is a key social barometer. In this article, we examine how personal and parental health histories relate to working-age adults' feelings of optimism or pessimism about their overall retirement prospects. This study links survey data on retirement planning with information on respondents' own health histories and those of their parents. The multivariate models control for the respondents' socio-demographic and economic characteristics along with past retirement planning activities when estimating the relationships between family health histories and retirement confidence. Retirement confidence is inversely related to parental history of cancer and cardiovascular disease but not to personal health history. In contrast, retirement confidence is positively associated with both parents being deceased. As members of the public become increasingly aware of how genetics and other family factors affect intergenerational transmission of chronic diseases, it is likely that the link between family health histories and retirement confidence will intensify. © The Author(s) 2015.

  8. 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.

  9. Rethinking Retirement in the Context of an Aging Workforce.

    ERIC Educational Resources Information Center

    Collins, Gerald A.

    2003-01-01

    Reviews demographic and retirement trends and ways in which the concept of retirement is changing. Suggests the need to revamp theories of career stages and indicates other workplace changes needed to accommodate older workers. Contains 35 references. (SK)

  10. 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...

  11. 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)

  12. 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)

  13. 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

  14. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee... by the Railroad Retirement Board (RRB) even though he or she is also entitled to social...

  15. 76 FR 32242 - Federal Employees' Retirement System; Normal Cost Percentages

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-03

    ... Intelligence Agency Retirement Act of 1964 for Certain Employees--27.6%; Air traffic controllers--27.3... Retirement Act of 1964 for Certain Employees (when serving abroad)-- 18.0%; and All other employees--12.7...

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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)...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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)...

  8. 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...

  9. 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)...

  10. 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...

  11. 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...

  12. 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...

  13. 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)...

  14. 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...

  15. 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...

  16. 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)...

  17. 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…

  18. 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…

  19. Older Worker Attitudes toward Phased Retirement Options.

    ERIC Educational Resources Information Center

    Montgomery, Douglas G.; And Others

    Older workers face many obstacles to working after age 65. This situation is causing significant problems for the social security system. In light of previous findings that many older workers prefer part-time employment, an intensive study was conducted of the policies of one company and its employees' attitudes. Participants expected to retire at…

  20. 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…

  1. Toward Explaining Earlier Retirement after 1970.

    ERIC Educational Resources Information Center

    Ippolito, Richard A.

    1990-01-01

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

  2. 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.

  3. 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

  4. 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…

  5. 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…

  6. A Single Person's Guide to Retirement Planning.

    ERIC Educational Resources Information Center

    American Association of Retired Persons, Washington, DC.

    This single person's retirement guide begins with an introduction that addresses the challenges of single living, the high dividends that planning pays, and the importance of attitude. Section II explores the changing roles and relationships in one's life, including aging parents, adult children, and a personal support network. Section III focuses…

  7. 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…

  8. 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…

  9. 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…

  10. Retirement and the Evolution of Pension Structure

    ERIC Educational Resources Information Center

    Friedberg, Leora; Webb, Anthony

    2005-01-01

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

  11. 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

  12. Military Retirement: Background and Recent Developments

    DTIC Science & Technology

    2008-11-17

    information is estimated to average 1 hour per response, including the time for reviewing instructions, searching existing data sources, gathering...by a Cost-of- Living Allowance (COLA) to ensure that the annuity is protected from the adverse consequences of inflation. Military retirees are also...9 Retired Pay and the Cost-of- Living Allowance . . . . . . . . . . . . . . . . . . . . . . . . . . 10 COLAs for Pre-August

  13. 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…

  14. 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)

  15. 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…

  16. Transition to Old Age (Transition to Retirement).

    ERIC Educational Resources Information Center

    Bergman, Simon

    Several conceptualizations and definitions of retirement have been proposed. One of them--the three-stage transition process--can be illustrated from studies in Israel: (1) leaving the old role; (2) going through the act of formal separation; and (3) adjusting to the new situation and role. Today's higher rate of survival into later years means…

  17. Retired Chemists Teach Grade School Science.

    ERIC Educational Resources Information Center

    Chemical and Engineering News, 1986

    1986-01-01

    Retired chemists in Delaware have become involved in volunteer program to teach science to elementary and secondary students. A description of the program is provided. Also provided are descriptions of five lessons developed for the program. One of the lessons deals with birthday candles. (JN)

  18. 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…

  19. 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…

  20. 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…

  1. 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…

  2. 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...

  3. 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…

  4. The new retirement reality: calculating the true cost of retirement income adequacy.

    PubMed

    Lucas, Lori; Steinberg, Allen

    2006-01-01

    Recognizing that 401(k) plans are emerging as many employees' sole source of employer-sponsored retirement income, plan sponsors are increasingly adding paternalistic plan features to increase the amount--and effectiveness--of dollars invested in 401(k) accounts. The authors describe the results of a study they prepared for Hewitt Associates that assesses retirement income adequacy for individuals represented in a plan participant database of 1.8 million individuals. The study includes analysis of retirement income adequacy for the aggregate population as well as the results for different subgroups, reflecting factors such as whether individuals actively contribute; the impact of different levels of retiree medical coverage; and the presence of a defined benefit pension. Finally, the authors discuss how plan sponsors can bolster the adequacy of retirement income from 401(k) plans, depending on employer objectives.

  5. 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.

  6. 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 a...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. Exploring the Relationship between Marital Status and Women's Retirement Satisfaction

    ERIC Educational Resources Information Center

    Price, Christine A.; Joo, Eunjee

    2005-01-01

    Increased divorce rates, declining marriage rates, and a predisposition to widowhood in later life all contribute to the heterogeneous marital histories of women approaching retirement. Existing research on retirement, however, has not considered the diversity in marital status that exists among retired women. The purpose of the present study was…

  13. 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... disability retirement. An election filed on or after August 13, 1968 is not effective if the member dies within 30 days following retirement from a disability of 100 per centum (under the standard schedule of...

  14. 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…

  15. 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…

  16. 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.

  17. 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.

  18. Alternative skid trail retirement options for steep terrain logging

    Treesearch

    Mathew F. Smidt; Randall K. Kelka

    2001-01-01

    In winter 1999-2000 trials of deep tillage and recontouring of skid trails were implemented on three sites in northeastern Kentucky, USA to examine their potential as skid trail retirement options. While effective, current Best Management Practices (BMPs) for trail retirement do not address two potential benefits of retirement: recovery of normal hill slope\\r\\...

  19. 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...

  20. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 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 § 1653...

  1. 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 § 1653...

  2. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 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 § 1653...

  3. 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…

  4. 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.…

  5. 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…

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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…

  16. 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.

  17. 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.)…

  18. 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…

  19. Survey of Changes in Faculty Retirement Policies 2007

    ERIC Educational Resources Information Center

    Conley, Valerie Martin

    2007-01-01

    The Committee on Retirement of the American Association of University Professors initiated its first retirement policies survey in 2000 to address a lack of reliable and systematically collected information on retirement policies and practices across U.S. institutions of higher education. At the end of the 1990s, there was a sense that…

  20. Alternative skid trail retirement options for steep terrain logging

    Treesearch

    Mathew F. Smidt; Randall K. Kolka

    2001-01-01

    In winter 1999-2000 trials of deep tillage and recontouring of skid trails were implemented on three sites in northeastern Kentucky, USA to examine their potential as skid trail retirement options. While effective, current Best Management Practices (BMPs) for trail retirement do not address two potential benefits of retirement: recovery of normal hill slope hydrology...

  1. 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…

  2. 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…

  3. 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...

  4. 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...

  5. 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...

  6. 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…

  7. 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.…

  8. 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.…

  9. 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…

  10. 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 §...

  11. 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 of...

  12. 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 of...

  13. 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 of...

  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. 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...

  16. 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…

  17. 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…

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  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. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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 §...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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…

  14. 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...

  15. 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...

  16. 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 §...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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 §...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...