Science.gov

Sample records for hybrid retirement plans

  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. 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) * * *...

  3. 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...

  4. 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...

  5. 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,…

  6. 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…

  7. 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)

  8. Financial planning considerations at retirement.

    PubMed

    Cole, R J

    1998-03-01

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

  9. Retirement Planning 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…

  10. 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.…

  11. 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,…

  12. 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…

  13. 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…

  14. 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.

  15. 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

  16. 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)

  17. 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.

  18. 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.

  19. 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...

  20. 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...

  1. 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…

  2. 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…

  3. 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…

  4. 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…

  5. 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…

  6. 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)

  7. 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.

  8. 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…

  9. 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)

  10. 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

  11. 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…

  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. 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)

  14. 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.…

  15. Alternative Active Duty Military Retirement Plan

    DTIC Science & Technology

    2011-03-24

    Pay Percentage Increases Since 1946 (Department of Defense, Office of the Under Secretary of Defense (Comptroller), 2011...often stay on active duty longer than originally planned simply to attain retirement benefits ( Asch , Hosek, Mattock, and Panis, 2008). Although...years has not been altered. According to Asch and Warner, the chief complaints are that, “the system is excessively costly and unfair to 13

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

    PubMed Central

    Pannor Silver, Michelle; Easty, Laura K.

    2017-01-01

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

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

    PubMed

    Pannor Silver, Michelle; Easty, Laura K

    2017-01-01

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

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

    PubMed

    Rajnes, David

    2007-01-01

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

  19. 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.

  20. 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…

  1. 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…

  2. 26 CFR 301.6057-2 - Employee retirement benefit plans; notification of change in plan status.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Employee retirement benefit plans; notification... and Returns Returns and Records § 301.6057-2 Employee retirement benefit plans; notification of change...(g)) of an employee retirement benefit plan defined in § 301.6057-1(a)(3) (including a plan to...

  3. 26 CFR 301.6057-2 - Employee retirement benefit plans; notification of change in plan status.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Employee retirement benefit plans; notification... and Returns Returns and Records § 301.6057-2 Employee retirement benefit plans; notification of change...(g)) of an employee retirement benefit plan defined in § 301.6057-1(a)(3) (including a plan to...

  4. 26 CFR 301.6057-2 - Employee retirement benefit plans; notification of change in plan status.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Employee retirement benefit plans; notification... and Returns Returns and Records § 301.6057-2 Employee retirement benefit plans; notification of change...(g)) of an employee retirement benefit plan defined in § 301.6057-1(a)(3) (including a plan to...

  5. 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)

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

    ERIC Educational Resources Information Center

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

    1998-01-01

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

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

    ERIC Educational Resources Information Center

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

    1998-01-01

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

  8. Federal Regulation of Retirement Plans: The Quest for Parity

    ERIC Educational Resources Information Center

    Chadwick, William J.; Foster, David S.

    1975-01-01

    Reviews the historical development of the federal regulation of retirement plans (including the Employee Retirement Income Security Act of 1974), analyzes and evaluates the current regulatory scheme (justifiable and unjustifiable distinctions including those among types of plans), and suggests appropriate changes in the continuing quest for…

  9. Department of Defenses 2015 Retirement Plan Cost Analysis

    DTIC Science & Technology

    2016-06-01

    AND ABBREVIATIONS COLA Cost of Living Adjustment CPI Consumer Price Index DB Defined Benefit DC Defined Contribution DOD...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA MBA PROFESSIONAL REPORT DEPARTMENT OF DEFENSE’S 2015 RETIREMENT PLAN COST ...DATE June 2016 3. REPORT TYPE AND DATES COVERED MBA professional report 4. TITLE AND SUBTITLE DEPARTMENT OF DEFENSE’S 2015 RETIREMENT PLAN COST

  10. 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."

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

    ERIC Educational Resources Information Center

    Natale, Jo Anna

    1991-01-01

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

  12. Retirement Policy: Planning for Change. Information Series No. 242.

    ERIC Educational Resources Information Center

    Anderson, Kathryn H., Ed.; And Others

    This compilation of four papers examines past and current retirement policies for the elderly and the implications of these policies for labor supply job choice, and educational planning for the elderly. The first paper, by Jennifer Warlick, presents a review of past federal policies on retirement and a discussion of proposed policy changes.…

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

    ERIC Educational Resources Information Center

    Mulanaphy, James M.

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

  14. Status of Individuals' Planning to Prepare for Retirement in Turkey

    ERIC Educational Resources Information Center

    Gunay, Gulay; Bener, Ozgun

    2008-01-01

    This research was conducted in Ankara province for the purpose of examining the status of planning in preparation for retirement as an individual and as a family of individuals who show differences in educational level. Individuals who lived in Ankara province, who were 3 years from retirement according to age limit, and who had social security…

  15. Status of Individuals' Planning to Prepare for Retirement in Turkey

    ERIC Educational Resources Information Center

    Gunay, Gulay; Bener, Ozgun

    2008-01-01

    This research was conducted in Ankara province for the purpose of examining the status of planning in preparation for retirement as an individual and as a family of individuals who show differences in educational level. Individuals who lived in Ankara province, who were 3 years from retirement according to age limit, and who had social security…

  16. State and local retirement plans: innovation and renovation.

    PubMed

    Rajnes, D

    2001-07-01

    This Special Report/Issue Brief examines the universe of state and local retirement plans. It describes how these plans have developed and continue to evolve in a number of areas, including plan features, regulatory framework, governance, and asset management. While these retirement programs differ in many respects from private-sector plans, the disparity in some areas has narrowed. This report also includes a discussion of trends and the underlying forces for change. Public-sector retirement programs provide an important source of pension coverage in the United States, and are a significant part of the total retirement market: Combined public-sector retirement assets (state, local, and federal governments) comprised 29 percent of the $11.2 trillion U.S. retirement market in 1998. State and local plans are dominant in the public-sector retirement market, holding $2.7 trillion in assets, compared with $696 billion held by federal plans (both military and civilian). More than 16 million individuals are employed by state and local jurisdictions in the United States. State and local retirement plans share certain common features because of the environment in which they operate. Legal statutes, governance, and tradition all play a role in defining what is sometimes referred to as a "public-sector culture." Despite common features, there is considerable diversity among public-sector retirement plans. To attract and retain a skilled work force, public-sector employers have increased their use of defined contribution (DC) plans to supplement defined benefit (DB) plans (or, to a lesser extent, replace or serve as an alternative to them) and improve cost-of-living adjustments. At the same time, a combined federal-state regulatory framework has encouraged certain plan design features, unavailable in the private sector, which include multiple tiers for successive generations of employees in a single plan and different strategies to increase portability. State and local

  17. The role of job-related rewards in retirement planning.

    PubMed

    Kosloski, K; Ekerdt, D; DeViney, S

    2001-05-01

    The authors used data from the first wave of the Health and Retirement Study ( F. Juster and R. Suzman 1995) to evaluate whether certain job-related gratifications might reduce retirement planning. Three definitions of retirement planning were evaluated and then regressed separately on a set of variables that included 3 types of job-related satisfactions (intrinsic gratification, positive social relations, and ascendance in the workplace) and 7 covariates: education, age, sex, health, marital status, race, and pension eligibility. Findings indicated that jobs high in ascendance were related to an increase in certain types of retirement planning, but jobs high in intrinsic rewards and positive social relations were related to less planning, regardless of how planning was defined. The findings suggest that information about work-related rewards may be useful in targeting individuals who might benefit from retirement planning programs, in developing planning programs to help workers realize more complex retirement plans, and in assisting employers who hope to retain older workers.

  18. Estate and business planning for the retiring physician.

    PubMed

    Kingma, Kenneth W; Vaughn, Thomas D

    2012-01-01

    Retiring physicians have much to think about for estate planning purposes. The authors stand ready to help physicians sell or close their medical practice, navigate the 2010 Tax Act, take advantage of current planning opportunities, and prepare appropriate estate planning documents. Every estate is unique, so it is important to contact an estate planning advisor before taking any action.

  19. 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)

  20. Incorporating Employee Heterogeneity into Default Rules for Retirement Plan Selection

    ERIC Educational Resources Information Center

    Goda, Gopi Shah; Manchester, Colleen Flaherty

    2013-01-01

    We study the effect of incorporating heterogeneity into default rules by examining the choice between retirement plans at a firm that transitioned from a defined benefit (DB) to a defined contribution (DC) plan. The default plan for existing employees varied discontinuously depending on their age. Employing regression discontinuity techniques,…

  1. Incorporating Employee Heterogeneity into Default Rules for Retirement Plan Selection

    ERIC Educational Resources Information Center

    Goda, Gopi Shah; Manchester, Colleen Flaherty

    2013-01-01

    We study the effect of incorporating heterogeneity into default rules by examining the choice between retirement plans at a firm that transitioned from a defined benefit (DB) to a defined contribution (DC) plan. The default plan for existing employees varied discontinuously depending on their age. Employing regression discontinuity techniques,…

  2. 26 CFR 1.408-7 - Reports on distributions from individual retirement plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retirement plans. 1.408-7 Section 1.408-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.408-7 Reports on distributions from individual retirement plans. (a) Requirement of report. The trustee of an individual retirement account or the issuer of an individual retirement...

  3. 26 CFR 1.408-7 - Reports on distributions from individual retirement plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement plans. 1.408-7 Section 1.408-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.408-7 Reports on distributions from individual retirement plans. (a) Requirement of report. The trustee of an individual retirement account or the issuer of an individual retirement...

  4. 26 CFR 1.408-7 - Reports on distributions from individual retirement plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement plans. 1.408-7 Section 1.408-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.408-7 Reports on distributions from individual retirement plans. (a) Requirement of report. The trustee of an individual retirement account or the issuer of an individual retirement...

  5. 26 CFR 1.408-7 - Reports on distributions from individual retirement plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement plans. 1.408-7 Section 1.408-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.408-7 Reports on distributions from individual retirement plans. (a) Requirement of report. The trustee of an individual retirement account or the issuer of an individual retirement...

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

    PubMed

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

    2007-11-01

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

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

    ERIC Educational Resources Information Center

    Wright, Rosemary

    2012-01-01

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

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

    ERIC Educational Resources Information Center

    Wright, Rosemary

    2012-01-01

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

  9. An Experimental Comparison of Retirement Planning Intervention Seminars.

    ERIC Educational Resources Information Center

    Hershey, Douglas A.; Mowen, John C.; Jacobs-Lawson, Joy M.

    2003-01-01

    After 1 year, the efficacy of three retirement seminars (financial planning information, n=30; financial goal-setting, n=25; combined information and goal-setting, n=25) was measured. Compared to those of 26 controls, goal clarity, planning, and savings practices of seminar participants were most changed. Strongest impact was on those in combined…

  10. 26 CFR 1.408-7 - Reports on distributions from individual retirement plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retirement plans. 1.408-7 Section 1.408-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE.... § 1.408-7 Reports on distributions from individual retirement plans. (a) Requirement of report. The trustee of an individual retirement account or the issuer of an individual retirement annuity who makes...

  11. Retirement planning and work-related variables in Chinese older nurses: A cross-sectional study.

    PubMed

    Liu, Peng-Cheng; Zhang, Huan-Huan; Zhang, Mei-Ling; Ying, Jie; Shi, Ying; Wang, Shou-Qi; Sun, Jiao

    2017-08-29

    To explore the situation of older nurses approaching retirement with regard to their retirement planning, and the relationship of their retirement planning behaviour with the job environment and job satisfaction under their current employment arrangements and other work-related variables. Nurse shortage has become a global phenomenon that can be alleviated by retaining older nurses in service. The Chinese government proposed the "Incremental Delay Retirement Age Policy." However, older nurses face delayed retirement but lack retirement plans. A cross-sectional questionnaire survey was conducted among a convenience sample of older retiring nurses (n = 152; 84.92% response rate) recruited from every department of four large general hospitals in Changchun, Jilin Province from June to August 2016. The majority of the respondents presented poor retirement planning (n = 122, 80.3%). The independent variables of information exchange with patients, teamwork and personal growth and development explained approximately 16.6% of the variance in retirement planning. Nurse-patient communication and personal growth and development can promote retirement planning, but teamwork is negatively related to retirement planning. Retirement planning by Chinese older nurses is related to certain work-related variables. However, many other work-related variables were not associated with retirement planning and require further research. Overall, Chinese older retiring nurses must improve their retirement planning practices. © 2017 John Wiley & Sons Ltd.

  12. Plan now to make your retirement active, productive.

    PubMed

    Schlepp, S

    1989-12-01

    In his book Planning to the Years Ahead, Lester I. Tenney, PhD, professor emeritus at Arizona State University, Tempe, links Abraham Maslow's hierarchy of needs to retirement planning. According to Maslow, economic and security needs can be achieved through a family environment (eg, food clothing, shelter), and social acceptance, self-worth, and self-satisfaction can be achieved from social interaction, work, or leisure activities. After the basic needs of food, clothing, and shelter have been achieved, people are able to move to the next level of achieving safety and security. The level of dependency that people have on satisfying these needs through work will determine how well they are at adapting to retirement. The more people depend on work alone, the harder will be the adjustment; people who are less dependent on work will find retirement easier to accept.

  13. Ready or Not - Planning for Creative Retirement: An Evaluation.

    ERIC Educational Resources Information Center

    Smyth, E. Sharron; Holder, Mary

    This paper describes a retirement planning program designed by four educational institutions in Calgary, Alberta and presents the program workshops that offered participants the basics of finance, health, and lifestyle, along with living arrangements, relationship changes, the aging process, community resources, and consumer affairs. Teaching…

  14. Economic Issues in Faculty Retirement Plans in American Higher Education Institutions.

    ERIC Educational Resources Information Center

    Weiler, William C.

    1987-01-01

    Discusses issues related to current and future modifications of faculty retirement plans, including unisex pension benefits, TIAA-CREF management, payout options, early retirement incentives, and the legality of mandatory retirement requirements. With CREF assets increasing, faculty retention, not early retirement, may become a primary issue.…

  15. An Introduction to Cost-of-Living Adjustments in Public Retirement Plans: Details Matter

    ERIC Educational Resources Information Center

    Jennings, Penelope R.; Jennings, William P.; Phillips, G. Michael

    2016-01-01

    While financial planning students are expected to be able to understand client retirement plans, subtle differences in cost-of-living adjustments can have major impact on the success of client retirement plans. This teaching note compares the cost-of-living adjustments in the largest government sponsored retirement systems and a hypothetical…

  16. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual...

  17. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual...

  18. 26 CFR 300.9 - Enrolled retirement plan agent special enrollment examination fee.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Enrolled retirement plan agent special... TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION USER FEES § 300.9 Enrolled retirement plan agent special... become an enrolled retirement plan agent pursuant to 31 CFR 10.4(b). (b) Fee. The fee for taking...

  19. 26 CFR 300.10 - Enrollment of enrolled retirement plan agent fee.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Enrollment of enrolled retirement plan agent... (CONTINUED) PROCEDURE AND ADMINISTRATION USER FEES § 300.10 Enrollment of enrolled retirement plan agent fee. (a) Applicability. This section applies to the initial enrollment of enrolled retirement plan...

  20. 26 CFR 300.9 - Enrolled retirement plan agent special enrollment examination fee.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Enrolled retirement plan agent special... TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION USER FEES § 300.9 Enrolled retirement plan agent special... become an enrolled retirement plan agent pursuant to 31 CFR 10.4(b). (b) Fee. The fee for taking...

  1. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual...

  2. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual...

  3. 26 CFR 300.10 - Enrollment of enrolled retirement plan agent fee.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Enrollment of enrolled retirement plan agent... (CONTINUED) PROCEDURE AND ADMINISTRATION USER FEES § 300.10 Enrollment of enrolled retirement plan agent fee. (a) Applicability. This section applies to the initial enrollment of enrolled retirement plan...

  4. 26 CFR 300.10 - Enrollment of enrolled retirement plan agent fee.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Enrollment of enrolled retirement plan agent... (CONTINUED) PROCEDURE AND ADMINISTRATION USER FEES § 300.10 Enrollment of enrolled retirement plan agent fee. (a) Applicability. This section applies to the initial enrollment of enrolled retirement plan...

  5. 26 CFR 20.2039-5 - Annuities under individual retirement plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Annuities under individual retirement plans. 20... § 20.2039-5 Annuities under individual retirement plans. (a) Section 2039(e) exclusion—(1) In general... annuity” receivable by a beneficiary under an individual retirement plan. The term “individual...

  6. Information architecture: Standards adoption and retirement process service action plan

    SciTech Connect

    1997-03-01

    The purpose of this Service Action Plan is to announce, as well as provide, a high-level outline of a new Departmental process for the adoption and retirement of information technology standards. This process supports the implementation of a Department of Energy (DOE) Information Architecture. This plan was prepared with the Department of Energy information technology standards customers and stakeholders in mind. The process described in this plan will be serviced primarily by staff from the Office of the Deputy Assistant Secretary for Information Management with assistance from designated program and site Information Technology Standards Points of Contact. We welcome any comments regarding this new Departmental process and encourage the proposal of information technology standards for adoption or retirement.

  7. 26 CFR 301.6057-1 - Employee retirement benefit plans; identification of participant with deferred vested retirement...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. 301.6057-1 Section 301.6057-1 Internal... PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6057-1 Employee...

  8. 26 CFR 301.6057-1 - Employee retirement benefit plans; identification of participant with deferred vested retirement...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. 301.6057-1 Section 301.6057-1 Internal... PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6057-1 Employee...

  9. 26 CFR 301.6057-1 - Employee retirement benefit plans; identification of participant with deferred vested retirement...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. 301.6057-1 Section 301.6057-1 Internal... PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6057-1 Employee...

  10. 26 CFR 301.6057-1 - Employee retirement benefit plans; identification of participant with deferred vested retirement...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. 301.6057-1 Section 301.6057-1 Internal... PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6057-1 Employee...

  11. 26 CFR 301.6057-1 - Employee retirement benefit plans; identification of participant with deferred vested retirement...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Employee retirement benefit plans; identification of participant with deferred vested retirement benefit. 301.6057-1 Section 301.6057-1 Internal... PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6057-1 Employee...

  12. Retirement Financial Planning among Black Professionals.

    ERIC Educational Resources Information Center

    Richardson, Virginia; Kilty, Keith M.

    1989-01-01

    Compared extent and patterns of financial planning among 234 Black professionals with those of White professionals. Data revealed similar expectations of continued income, supplementing finances by working in another occupation, pension income, and dependency on spouses for income. Although Blacks invested less in stocks and bonds and bank…

  13. Replacement Ratio Projections in Defined Contribution Retirement Plans: Time, Salary Growth, Investment Return, and Real Income.

    ERIC Educational Resources Information Center

    Heller, Michael; King, Francis P.

    1994-01-01

    This paper describes a method of projecting inflation-adjusted (real) retirement benefit replacement ratios for defined contribution retirement plans such as TIAA-CREF (Teachers Insurance and Annuity Association--College Retirement Equities Fund). The illustrated ratios are comparable to the ratios in defined benefit plans that result…

  14. 29 CFR 2550.404a-2 - Safe harbor for automatic rollovers to individual retirement plans.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... retirement plans. 2550.404a-2 Section 2550.404a-2 Labor Regulations Relating to Labor (Continued) EMPLOYEE... RETIREMENT INCOME SECURITY ACT OF 1974 RULES AND REGULATIONS FOR FIDUCIARY RESPONSIBILITY § 2550.404a-2 Safe harbor for automatic rollovers to individual retirement plans. (a) In general. (1) Pursuant to...

  15. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Retirement and other employee benefit plan... STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan... organization. (2) Certain retirement accounts. Deposits in an insured depository institution made in...

  16. 26 CFR 300.11 - Renewal of enrollment of enrolled retirement plan agent fee.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Renewal of enrollment of enrolled retirement... retirement plan agent fee. (a) Applicability. This section applies to the renewal of enrollment of enrolled retirement plan agents with the IRS pursuant to 31 CFR 10.5(b). (b) Fee. The fee for renewal of enrollment...

  17. 29 CFR 2550.404a-2 - Safe harbor for automatic rollovers to individual retirement plans.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... retirement plans. 2550.404a-2 Section 2550.404a-2 Labor Regulations Relating to Labor (Continued) EMPLOYEE... RETIREMENT INCOME SECURITY ACT OF 1974 RULES AND REGULATIONS FOR FIDUCIARY RESPONSIBILITY § 2550.404a-2 Safe harbor for automatic rollovers to individual retirement plans. (a) In general. (1) Pursuant to...

  18. 29 CFR 2550.404a-2 - Safe harbor for automatic rollovers to individual retirement plans.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... retirement plans. 2550.404a-2 Section 2550.404a-2 Labor Regulations Relating to Labor (Continued) EMPLOYEE... RETIREMENT INCOME SECURITY ACT OF 1974 RULES AND REGULATIONS FOR FIDUCIARY RESPONSIBILITY § 2550.404a-2 Safe harbor for automatic rollovers to individual retirement plans. (a) In general. (1) Pursuant to...

  19. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Retirement and other employee benefit plan... STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan... organization. (2) Certain retirement accounts. Deposits in an insured depository institution made in...

  20. 26 CFR 300.11 - Renewal of enrollment of enrolled retirement plan agent fee.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Renewal of enrollment of enrolled retirement... retirement plan agent fee. (a) Applicability. This section applies to the renewal of enrollment of enrolled retirement plan agents with the IRS pursuant to 31 CFR 10.5(b). (b) Fee. The fee for renewal of enrollment...

  1. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Retirement and other employee benefit plan... STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan... organization. (2) Certain retirement accounts. Deposits in an insured depository institution made in...

  2. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Retirement and other employee benefit plan... STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan... organization. (2) Certain retirement accounts. Deposits in an insured depository institution made in...

  3. Small employers and the challenge of sponsoring a retirement plan: results of the 1998 Small Employer Retirement Survey.

    PubMed

    Yakoboski, P; Ostuw, P

    1998-10-01

    Forty-two million individuals work for small employers; 9 million are participating in an employment-based retirement plan, while 33 million are not participating in a plan. This Issue Brief examines the barriers that prevent small employers from sponsoring a retirement plan, their level of knowledge about plans, and changes that might lead to plan sponsorship. It also examines the motivations of small employers that sponsor retirement plans. Small employers identify three main reasons for not offering a plan: employees' preferences for wages and/or other benefits, administrative costs, and uncertain revenue that makes it difficult to commit to a plan. Small employers without plans report being familiar with 401(k) and profit-sharing plans, but little else. Forty-seven percent report never having heard of the savings incentive match plan for employees (SIMPLE), and 55 percent report never having heard of simplified employee pensions (SEPs). There is apparent misunderstanding about retirement plans among small employers that do not sponsor one, especially with regard to costs. For example, 35 percent do not know that a plan can be set up for less than $2,000. What changes would lead to serious consideration of retirement plan sponsorship? In order of reported importance: increased company profits (66 percent), a business tax credit (64 percent), reduced administrative requirements (50 percent), demand from employees (49 percent), allowing key executives to save more in the plan (49 percent), and easing, i.e., lengthening, of vesting requirements (40 percent). Many small employers that sponsor a retirement plan cite business reasons among their motivations. Sixty-eight percent cite a "positive effect on employee attitude and performance" as a major reason for offering a plan. Fifty-six percent cite a "competitive advantage in employee recruitment and retention" as a major reason. Small employers with a retirement plan report direct benefits from sponsorship, but many

  4. An Examination of Early Retirement Plans for Faculty at Four-Year Private Colleges in New England.

    ERIC Educational Resources Information Center

    Kennedy, M. Patricia

    College faculty early retirement plans at four-year private colleges in New England are compared to determine requirements for an early retirement policy. Findings from survey responses from 82 colleges included: 20 of the colleges had an early retirement plan; 90% of schools with an early retirement plan had a tenure policy; 25% of the schools…

  5. Employees' Intentions to Retire Early: A Case of Planned Behavior and Anticipated Work Conditions

    ERIC Educational Resources Information Center

    van Dam, Karen; van der Vorst, Janine D. M.; van der Heijden, Beatrice I. J. M.

    2009-01-01

    This study investigated the early retirement intentions of 346 older Dutch employees by extending the theory of planned behavior with anticipated work conditions. The results showed that employees who felt a pressure from their spouse to retire early had a strong intention to leave the work force before the official retirement age, that is 65.…

  6. Employees' Intentions to Retire Early: A Case of Planned Behavior and Anticipated Work Conditions

    ERIC Educational Resources Information Center

    van Dam, Karen; van der Vorst, Janine D. M.; van der Heijden, Beatrice I. J. M.

    2009-01-01

    This study investigated the early retirement intentions of 346 older Dutch employees by extending the theory of planned behavior with anticipated work conditions. The results showed that employees who felt a pressure from their spouse to retire early had a strong intention to leave the work force before the official retirement age, that is 65.…

  7. The Process of Retirement Planning Scale (PRePS): Development and Validation

    ERIC Educational Resources Information Center

    Noone, Jack H.; Stephens, Christine; Alpass, Fiona

    2010-01-01

    Although a substantial proportion of the western population is approaching retirement age, little is known about how they are preparing for the future. Much attention has been paid to the consumption of educational material and retirement wealth in the present literature, but the process of retirement planning has been ignored. S. L. Friedman and…

  8. Goal Clarity and Financial Planning Activities as Determinants of Retirement Savings Contributions

    ERIC Educational Resources Information Center

    Stawski, Robert S.; Hershey, Douglas A.; Jacobs-Lawson, Joy M.

    2007-01-01

    Retirement counselors, financial service professionals, and retirement intervention specialists routinely emphasize the importance of developing clear goals for the future; however, few empirical studies have focused on the benefits of retirement goal setting. In the present study, the extent to which goal clarity and financial planning activities…

  9. The Process of Retirement Planning Scale (PRePS): Development and Validation

    ERIC Educational Resources Information Center

    Noone, Jack H.; Stephens, Christine; Alpass, Fiona

    2010-01-01

    Although a substantial proportion of the western population is approaching retirement age, little is known about how they are preparing for the future. Much attention has been paid to the consumption of educational material and retirement wealth in the present literature, but the process of retirement planning has been ignored. S. L. Friedman and…

  10. Legacy system retirement plan for HANDI 2000 business management system

    SciTech Connect

    Adams, D.E.

    1998-09-29

    documentation baseline rather than to ensure the ability to reestablish an operational production system. The remainder of this document describes the planning for the removal of the identified systems from service at Hanford, The retirement requirements, planning schedules and costs are covered in the body of the document.

  11. Using Proactivity, Time Discounting, and the Theory of Planned Behavior to Identify Predictors of Retirement Planning

    ERIC Educational Resources Information Center

    Griffin, Barbara; Loe, David; Hesketh, Beryl

    2012-01-01

    This study developed and tested a model to identify the predictors of retirement planning based on an extension of the theory of planned behavior ([TPB], Ajzen, 1991) that included individual differences in proactivity and time discounting. The results showed that personal attitudes, sense of control, social influence, and stable traits have a…

  12. Using Proactivity, Time Discounting, and the Theory of Planned Behavior to Identify Predictors of Retirement Planning

    ERIC Educational Resources Information Center

    Griffin, Barbara; Loe, David; Hesketh, Beryl

    2012-01-01

    This study developed and tested a model to identify the predictors of retirement planning based on an extension of the theory of planned behavior ([TPB], Ajzen, 1991) that included individual differences in proactivity and time discounting. The results showed that personal attitudes, sense of control, social influence, and stable traits have a…

  13. Spreadsheets and Seminars: Business Office Helps Employees Make Retirement Plan Decision.

    ERIC Educational Resources Information Center

    Wamsley, Patrick

    1991-01-01

    To inform faculty and staff about the new state retirement plan and help them compare its benefits with those of the only existing employer-sponsored retirement plan for educators, a defined-benefit plan, Georgia Institute of Technology used an electronic spreadsheet and a series of seminars for analyzing and illustrating investment options. (MSE)

  14. 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,…

  15. 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.

  16. 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.

  17. 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,…

  18. 76 FR 2617 - User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-14

    ... Internal Revenue Service 26 CFR Part 300 RIN 1545-BJ65 User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... enrolled agents and enrolled retirement plan agents. DATES: The public hearing, originally scheduled for...

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

    ERIC Educational Resources Information Center

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

    2014-01-01

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

  20. The Process of Retirement Planning Scale (PRePS): development and validation.

    PubMed

    Noone, Jack H; Stephens, Christine; Alpass, Fiona

    2010-09-01

    Although a substantial proportion of the western population is approaching retirement age, little is known about how they are preparing for the future. Much attention has been paid to the consumption of educational material and retirement wealth in the present literature, but the process of retirement planning has been ignored. S. L. Friedman and E. K. Scholnick's (1997) theoretical model provided the basis for a comprehensive measure of retirement planning. According to their process theory, individuals develop an understanding of the problem, set goals, make a decision to start preparing, and finally undertake the behaviors needed to fulfill their goals. Fifty-two items were developed to assess each stage of the planning process for financial, health, lifestyle, and psychosocial retirement planning. These were tested on a population sample of 1,449 New Zealanders aged 49-60. Confirmatory factor analysis, bivariate correlations, and hierarchical regression provided support for the valid use of the measure. Necessary antecedents, such as the tendency to look to the future, and locus of control were significantly related to the Process of Retirement Planning Scale (PRePS). The PRePS also outperformed retirement planning measures used in the Health and Retirement Study (F. T. Juster & R. Suzman, 1995) after controlling for socioeconomic and psychological variables. This measure will enable social policy makers to determine which stages of retirement planning require support and intervention. The PRePS will also help to determine which domains of retirement planning predict well-being in later life and the factors which differentiate those who are planning from those who are not.

  1. Gender differences in factors that influence time spent planning for retirement.

    PubMed

    Jacobs-Lawson, Joy M; Hershey, Douglas A; Neukam, Kirstan A

    2004-01-01

    Retirement research has shown that planning activities are influenced by a variety of demographic and psychological variables. However, few investigations have focused on how demographic and psychological factors influence the time and effort men and women allocate to retirement preparation. In the present study, 184 individuals completed a survey designed to assess future time perspective (FTP), worry about retirement, age, and income level. Hierarchical regression techniques were used to examine how these variables influenced the amount of time men and women spent planning for and thinking about retirement. Results revealed that women spent less time thinking about retirement than men, and gender was differentially related to the factors predictive of this activity. From an applied perspective, these findings suggest that separate retirement intervention programs are warranted that meet the unique needs of working men and women.

  2. An Industry Consortium Approach to Retirement Planning--A New Program.

    ERIC Educational Resources Information Center

    Fitzpatrick, Edmund W.

    1978-01-01

    The National Council on Aging in cooperation with a consortium of nine corporations and four unions is developing a retirement planning approach. Article focuses on preliminary findings of a survey of consortium companies' employees retirement attitudes and preparations. Seventy percent of those 40-65 indicated interest in attending a retirement…

  3. An Industry Consortium Approach to Retirement Planning--A New Program.

    ERIC Educational Resources Information Center

    Fitzpatrick, Edmund W.

    1978-01-01

    The National Council on Aging in cooperation with a consortium of nine corporations and four unions is developing a retirement planning approach. Article focuses on preliminary findings of a survey of consortium companies' employees retirement attitudes and preparations. Seventy percent of those 40-65 indicated interest in attending a retirement…

  4. Knowing When to Retire: The First Step towards Financial Planning in Malaysia

    ERIC Educational Resources Information Center

    Kock, Tan Hoe; Yoong, Folk Jee

    2011-01-01

    This article draws upon expected retirement age cohorts as a main determinant to financial planning preparation in Malaysia. The return rate was 55% from 600 questionnaires distributed. Five hypotheses were analyzed using hierarchical and stepwise regression analysis. The results revealed that expected retirement age cohort variables made…

  5. A Comparative Study of Pre-Retirement Planning between Native Americans and Whites.

    ERIC Educational Resources Information Center

    Zitzow, Darryl; King, Donald N.

    The King Pre-Retirement Checklist (KPRC) was used to assess and compare pre-retirement planning of White to Native American respondents in 10 areas: financial, social, family cohesion, mobility/health, safety/security, productivity, time management, recreation/entertainment, ego integrity, and cognitive processing. Utilizing stratified random…

  6. Antecedents and Consequences of Retirement Planning and Decision-Making: A Meta-Analysis and Model

    ERIC Educational Resources Information Center

    Topa, Gabriela; Moriano, Juan Antonio; Depolo, Marco; Alcover, Carlos-Maria; Morales, J. Francisco

    2009-01-01

    In this study, meta-analytic procedures were used to examine the relationships between retirement planning, retirement decision and their antecedent and consequences. Our review of the literature generated 341 independent samples obtained from 99 primary studies with 188,222 participants. A small effect size (ES) for antecedents of retirement…

  7. Antecedents and Consequences of Retirement Planning and Decision-Making: A Meta-Analysis and Model

    ERIC Educational Resources Information Center

    Topa, Gabriela; Moriano, Juan Antonio; Depolo, Marco; Alcover, Carlos-Maria; Morales, J. Francisco

    2009-01-01

    In this study, meta-analytic procedures were used to examine the relationships between retirement planning, retirement decision and their antecedent and consequences. Our review of the literature generated 341 independent samples obtained from 99 primary studies with 188,222 participants. A small effect size (ES) for antecedents of retirement…

  8. Comparing Military Retirement to the California Highway Patrol Pension Plan

    DTIC Science & Technology

    2014-06-01

    early retirement list were granted their request based upon seniority (USD(P&R), 2011). 2. 1900–1937 Overpopulation of the Navy’s senior officer ranks...retirement authority across all branches of service (USD(P&R), 2011). After World War II, the Navy faced the same overpopulation of the officer ranks

  9. Making the End as Good as the Beginning: Financial Planning and Retirement for Women Plastic Surgeons.

    PubMed

    Johnson, Debra J; Shenaq, Deana; Thakor, Manisha

    2016-10-01

    Financial planning is critically important to ensure financial security both during a plastic surgical career and in retirement. Unfortunately, plastic surgery training includes very little in the way of financial planning. The information that is available in the literature is mostly geared toward men. Women, with longer lifespans and more family care responsibilities, have unique needs when it comes to financial planning. Adequate attention must also be paid to life after retirement. A plastic surgical career can be all-encompassing, and thus women need to carefully plan volunteer activities, new hobbies, and even a second career to make their retirement years fulfilling and enjoyable. Key points regarding financial planning during the various phases of a woman plastic surgeon's career are discussed. Options for retirement are presented.

  10. A modeling framework for optimal long-term care insurance purchase decisions in retirement planning.

    PubMed

    Gupta, Aparna; Li, Lepeng

    2004-05-01

    The level of need and costs of obtaining long-term care (LTC) during retired life require that planning for it is an integral part of retirement planning. In this paper, we divide retirement planning into two phases, pre-retirement and post-retirement. On the basis of four interrelated models for health evolution, wealth evolution, LTC insurance premium and coverage, and LTC cost structure, a framework for optimal LTC insurance purchase decisions in the pre-retirement phase is developed. Optimal decisions are obtained by developing a trade-off between post-retirement LTC costs and LTC insurance premiums and coverage. Two-way branching models are used to model stochastic health events and asset returns. The resulting optimization problem is formulated as a dynamic programming problem. We compare the optimal decision under two insurance purchase scenarios: one assumes that insurance is purchased for good and other assumes it may be purchased, relinquished and re-purchased. Sensitivity analysis is performed for the retirement age.

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

    ERIC Educational Resources Information Center

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

    2014-01-01

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

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

    ERIC Educational Resources Information Center

    Pipes, Lana

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

  13. 78 FR 53704 - Employee Retirement Benefit Plan Returns Required on Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-30

    ... Magnetic Media AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking... employee retirement benefit plan statements, returns, and reports on magnetic media. The term magnetic media includes electronic filing, as well as other magnetic media specifically permitted under...

  14. 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…

  15. 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…

  16. Crash and Wait? The impact of the Great Recession on Retirement Planning of Older Americans

    PubMed Central

    McFall, Brooke Helppie

    2012-01-01

    This study uses data from pre- and post-crash surveys from the Cognitive Economics study to examine the impact of recent stock and labor market wealth losses on the planned retirement ages of older Americans. Regression estimates imply that the average wealth loss between July 2008 and May/June 2009 is associated with an increase in planned retirement age of approximately 2.5 months. Furthermore, pessimism about future stock market returns is found to amplify the impact of wealth losses on retirement timing. PMID:23413315

  17. The association between psychosocial work environment, attitudes towards older workers (ageism) and planned retirement.

    PubMed

    Thorsen, Sannie; Rugulies, Reiner; Løngaard, Katja; Borg, Vilhelm; Thielen, Karsten; Bjorner, Jakob Bue

    2012-05-01

    The aim of this study was to examine the association between psychosocial factors (in particular ageism) at the workplace and older workers' retirement plans, while taking health and workability of the employee into account. In the fall and winter of 2008, self-report data on work environment, health, workability and retirement plans were collected in a representative national sample (n = 3,122) of Danish employees 50 years or older. Ordinal logistic regression was used to analyse associations in a cross-sectional design. Predictor variables were standardized. In analyses adjusted for socio-demography, socio-economy, health, workability and work performance, 4 out of 6 examined psychosocial factors (ageism, lack of recognition, lack of development possibilities, lack of predictability) were significantly associated with plans of early retirement (OR: 1.10-1.13). Stratified on gender, three psychosocial factors (ageism, lack of recognition, lack of development possibilities) remained significant for men (OR: 1.15-1.25) and none for women. In particular was the association between retirement plans and ageism highly significant in the male subgroup, but no association was found in the female subgroup. Ageism, lack of recognition and lack of development possibilities are associated with older male workers' retirement plans in our analyses. Workability has the strongest association with retirement plans for both genders.

  18. Socioeconomic, psychological and demographic determinants of Australian baby boomers' financial planning for retirement.

    PubMed

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

    2012-09-01

    Research from around the Western World has shown that psychological, socioeconomic and demographic factors can influence levels of financial planning. This study aims to determine how these factors interrelate to predict planning outcomes. Data from the Ageing Baby Boomers in Australia Study were used to examine the effects of multiple factors on financial planning for 709 employed Australians nearing retirement. The results showed that higher income, future time perspective (FTP) and financial knowledge independently predicted levels of retirement planning. The effects of FTP and financial knowledge on financial planning were consistent across levels of socioeconomic status. While similar issues in financial planning appeared across socioeconomic status, a 'one size fits all' approach to retirement policy may not be effective. Instead, policy should be targeted towards the diverse needs of different groups. Raising public awareness of FTP and financial knowledge may provide a useful starting point. © 2012 The Authors. Australasian Journal on Ageing © 2012 ACOTA.

  19. Evaluating a New Retirement Planning Program--Results with Hourly Workers.

    ERIC Educational Resources Information Center

    Fitzpatrick, Edmund W.

    1979-01-01

    Reports approach used to evaluate the National Council on the Aging-Industry Consortium Retirement Planning Program, citing results for the first tryout with hourly workers. Summarizes participants' responses to pre- and post-workshops on personal financial planning action. Gains in planning achievement were substantial. (MF)

  20. Incorporating Private Sector Ideas into Military Retirement Reform: A Cash Balance Plan Approach

    DTIC Science & Technology

    2014-06-01

    sector retirement plans continually evolve as employment categories shift and the supporting financial environment fluctuates ( Costo , 2006). As such...contribution plans (Poterba, Venti, & Wise, 2007). Based 34 on data from the Bureau of Labor Statistics ( Costo , 2006), 32 percent of private industry...plan ( Costo , 2006). By 2013, the trend toward defined contribution participation continued with 42 percent of private industry workers participating

  1. Goal clarity and financial planning activities as determinants of retirement savings contributions.

    PubMed

    Stawski, Robert S; Hershey, Douglas A; Jacobs-Lawson, Joy M

    2007-01-01

    Retirement counselors, financial service professionals, and retirement intervention specialists routinely emphasize the importance of developing clear goals for the future; however, few empirical studies have focused on the benefits of retirement goal setting. In the present study, the extent to which goal clarity and financial planning activities predict retirement savings practices was examined among 100 working adults. Path analysis techniques were used to test two competing models, both of which were designed to predict savings contributions. Findings provide support for the model in which retirement goal clarity is a significant predictor of planning practices, and planning, in turn, predicts savings tendencies. Two demographic variables-income and age-were also revealed to be important elements of the model, with income accounting for roughly half of the explained variance in savings contributions. The results of this study have implications for the development of age-based models of planning, as well as implications for retirement counselors and financial planners who advise workers on long-term saving strategies.

  2. 26 CFR 31.3306(b)(10)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... employee's— (1) Death, (2) Retirement for disability, or (3) Retirement after attaining an age specified in... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3306(b)(10)-1 Section 31.3306(b)(10)-1 Internal Revenue INTERNAL...

  3. 26 CFR 31.3306(b)(10)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... employee's— (1) Death, (2) Retirement for disability, or (3) Retirement after attaining an age specified in... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3306(b)(10)-1 Section 31.3306(b)(10)-1 Internal Revenue INTERNAL...

  4. 26 CFR 31.3306(b)(10)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... employee's— (1) Death, (2) Retirement for disability, or (3) Retirement after attaining an age specified in... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3306(b)(10)-1 Section 31.3306(b)(10)-1 Internal Revenue INTERNAL...

  5. 26 CFR 31.3306(b)(10)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... employee's— (1) Death, (2) Retirement for disability, or (3) Retirement after attaining an age specified in... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3306(b)(10)-1 Section 31.3306(b)(10)-1 Internal Revenue INTERNAL...

  6. 26 CFR 31.3306(b)(10)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... employee's— (1) Death, (2) Retirement for disability, or (3) Retirement after attaining an age specified in... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3306(b)(10)-1 Section 31.3306(b)(10)-1 Internal Revenue INTERNAL...

  7. A Guide to Planning Your Retirement Finances. A Report by the Chairman of the Subcommittee on Retirement Income and Employment of the Select Committee on Aging. House of Representatives, One Hundred First Congress, First Session.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. House Select Committee on Aging.

    This committee print provides workers with a general overview of the steps involved in planning retirement income and encourages them to start laying down concrete financial plans now for their retirement years. It begins by outlining a framework for planning retirement finances. These specific steps are discussed: gathering information on current…

  8. Retirement plan participation and features and standard of living of Americans 55 or older.

    PubMed

    Copeland, Craig

    2002-08-01

    This Issue Brief is the third in a series of Employee Benefit Research Institute (EBRI) publications based on data collected in 1998 and released in 2002 as the Retirement and Pension Plan Coverage Topical Module of the 1996 Survey of Income and Program Participation (SIPP). This report completes the series by examining the survey's more detailed questions concerning workers' employment-based retirement plans. Specifically, it examines the percentage of workers who are participating in a plan, and also workers' reasons for not participating in a plan when working in a job where a plan is sponsored; the features of, or decisions made concerning salary reduction plans; historical participation in employment-based retirement plans; and a comparison of the standard of living of individuals age 55 or older with their living standard in their early 50s. As of June 1998, 64.3 percent of wage and salary workers age 16 or older worked for an employer or union that sponsored any type of retirement plan (defined contribution or defined benefit) for any of its employees or members (the "sponsorship rate"). Almost 47 percent of these wage and salary workers participated in a plan (the "participation rate"), with 43.2 percent being entitled to a benefit or eligible to receive a lump-sum distribution from a plan if their job terminated at the time of survey (the "vested rate"). The predominant reason for choosing not to participate in a retirement plan was that doing so was unaffordable. The eligible participation rate for salary reduction plans was 81.4 percent. Fifty-six percent of all workers have participated in some type of retirement plan sometime during their work life through 1998. For those ages 51-60, almost 72 percent have ever participated in a plan. The median account balance in salary reduction plans in 1998 was $14,000. In 1998, 12.9 percent of salary reduction plan participants eligible to take a loan had done so, and the average outstanding loan balance was $5

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

    ERIC Educational Resources Information Center

    Chingos, Matthew M.; West, Martin R.

    2015-01-01

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

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

    ERIC Educational Resources Information Center

    Chingos, Matthew M.; West, Martin R.

    2015-01-01

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

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

    ERIC Educational Resources Information Center

    Strate, John M.

    1984-01-01

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

  12. LABORATORY ANIMALS: Congress OKs Plan for Retired Chimps.

    PubMed

    Vogel, G

    2000-12-22

    On 6 December, the Senate put the final stamp of approval on the Chimpanzee Health Improvement, Maintenance, and Protection Act. It authorizes the Department of Health and Human Services to spend $30 million to set up and administer a system of retirement sanctuaries for chimpanzees no longer needed for research. But the National Institutes of Health's opposition to such a network casts doubt on where the money will come from.

  13. 26 CFR 31.3121(a)(13)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...' plans after retirement, disability, or death. (a) In general. The term “wages” does not include the... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3121(a)(13)-1 Section 31.3121(a)(13)-1 Internal Revenue INTERNAL...

  14. 26 CFR 31.3121(a)(13)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...' plans after retirement, disability, or death. (a) In general. The term “wages” does not include the... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3121(a)(13)-1 Section 31.3121(a)(13)-1 Internal Revenue INTERNAL...

  15. 26 CFR 31.3121(a)(13)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...' plans after retirement, disability, or death. (a) In general. The term “wages” does not include the... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3121(a)(13)-1 Section 31.3121(a)(13)-1 Internal Revenue INTERNAL...

  16. 26 CFR 31.3121(a)(13)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...' plans after retirement, disability, or death. (a) In general. The term “wages” does not include the... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3121(a)(13)-1 Section 31.3121(a)(13)-1 Internal Revenue INTERNAL...

  17. 26 CFR 31.3121(a)(13)-1 - Payments under certain employers' plans after retirement, disability, or death.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...' plans after retirement, disability, or death. (a) In general. The term “wages” does not include the... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Payments under certain employers' plans after retirement, disability, or death. 31.3121(a)(13)-1 Section 31.3121(a)(13)-1 Internal Revenue INTERNAL...

  18. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. Retirement Planning and Counseling: Issues and Challenges for Teachers in Public Schools in the Sekondi Circuit

    ERIC Educational Resources Information Center

    Wilson, Kwesi Nkum; Aggrey, Ellen Aba Munkua

    2012-01-01

    The purpose of the study was to explore retirement planning, challenges, and counseling among teachers of public schools in the Sekondi Circuit in the Western Region, Ghana. A sample of 50 teachers was selected through convenience sampling. Only teachers who expressed interest in participating in the study were sampled. The main instrument for…

  20. 26 CFR 1.408-8 - Distribution requirements for individual retirement plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Distribution requirements for individual.... § 1.408-8 Distribution requirements for individual retirement plans. The following questions and answers relate to the distribution rules for IRAs provided in sections 408(a)(6) and 408(b)(3). Q-1. Is an...

  1. Behavioral finance and retirement plan contributions: how participants behave, and prescriptive solutions.

    PubMed

    DiCenzo, Jodi

    2007-01-01

    Behavioral research has made important, relevant contributions to retirement saving and investing. This work has cast a new light on participant behavior and its underpinnings: By and large, individuals are inert--with good intentions, poor follow-through, and bounded rationality. Loss aversion and decision-making biases often lead to unfortunate outcomes, including a poorly funded retirement. Further, behavioral economists have demonstrated that education and communication programs alone may not be effective in changing behavior. Instead, with their behavioral insights, they have offered new retirement plan design alternatives and empirically tested their efficacy in overcoming identified suboptimal behavior. These efforts are helping to pave a path of least resistance that should lead to greater retirement security. The Pension Protection Act of 2006 appears to support these alternatives by providing incentives to plan sponsors that implement automatic features such as automatic enrollment and deferral rate escalation. It also allows plan sponsors to choose more aggressive investment defaults. Perhaps implicit in this support is some advice to sponsors to accept participant behavior and to think more about changing their own by embracing automatic plan features.

  2. 76 FR 21805 - User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-19

    ... Service 26 CFR Part 300 RIN 1545-BJ65 User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains amendments to the regulations relating to the imposition of user fees for enrolled agents...

  3. Employment-based retirement plan participation: geographic differences and trends, 2010.

    PubMed

    Copeland, Craig

    2011-10-01

    LATEST DATA: This Issue Brief examines the level of participation by workers in public- and private-sector employment-based pension or retirement plans, based on the U.S. Census Bureau's March 2011 Current Population Survey (CPS), the most recent data currently available (for year-end 2010). SPONSORSHIP RATE: Among all working-age (21-64) wage and salary employees, 54.2 percent worked for an employer or union that sponsored a retirement plan in 2010. Among full-time, full-year wage and salary workers ages 21-64 (those with the strongest connection to the work force), 61.6 percent worked for an employer or union that sponsors a plan. PARTICIPATION LEVEL: Among full-time, full-year wage and salary workers ages 21-64, 54.5 percent participated in a retirement plan. TREND: This is virtually unchanged from 54.4 percent in 2009. Participation trends increased significantly in the late 1990s, and decreased in 2001 and 2002. In 2003 and 2004, the participation trend flattened out. The retirement plan participation level subsequently declined in 2005 and 2006, before a significant increase in 2007. Slight declines occurred in 2008 and 2009, followed by a flattening out of the trend in 2010. AGE: Participation increased with age (61.4 percent for wage and salary workers ages 55-64, compared with 29.2 percent for those ages 21-24). GENDER: Among wage and salary workers ages 21-64, men had a higher participation level than women, but among full-time, full-year workers, women had a higher percentage participating than men (55.5 percent for women, compared with 53.8 percent for men). Female workers' lower probability of participation among wage and salary workers results from their overall lower earnings and lower rates of full-time work in comparison with males. RACE: Hispanic wage and salary workers were significantly less likely than both white and black workers to participate in a retirement plan. The gap between the percentages of black and white plan participants that

  4. A Financial Analysis of Retirement Plan Investment Options for Military Personnel

    DTIC Science & Technology

    2004-06-01

    36 Brigham , Eugene F., Ehrhardt and Michael C., Financial Management Theory and Practice, 10th ed., p 285. 37 Ibid, 287. 22...reference for analyzing retirement planning options, the textbook Financial Management Theory and Practice, 10th Ed, by Eugene F. Brigham and Michael C...Why Stock Return Volatility Really Matters”, Strategic Investor Relations, Spring 2001. 26. Brigham , Eugene F. and Ehrhardt , Michael C., Financial

  5. Putting it off: family breast cancer history and women's retirement planning.

    PubMed

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

    2015-11-01

    Cancer diagnoses have significant consequences that extend beyond the individual to family members. Our research builds on prior research by examining how a family history of breast cancer is related to women's retirement preparations. Taking guidance from the stress process model, we generate and test hypotheses using multivariate logistic regression and unique data on retirement planning and familial cancer histories for 467 women. We supplement this analysis with the qualitative findings from two focus groups. We find consistent evidence that women with a mother and/or sister who had a breast cancer diagnosis are significantly less likely to engage in retirement preparation activities than otherwise similar women with no family history. The same effect is not observed when other first-degree relatives have different cancer diagnoses. The face validity of these quantitative findings is confirmed by the focus group analysis. Our research suggests that the stressors experienced by close female relatives of women who have had breast cancer may lead to behaviors and attitudes that have consequences for their post-retirement quality of life. Copyright © 2015 John Wiley & Sons, Ltd.

  6. Satisfaction With Work-Life Balance and the Career and Retirement Plans of US Oncologists

    PubMed Central

    Shanafelt, Tait D.; Raymond, Marilyn; Kosty, Michael; Satele, Daniel; Horn, Leora; Pippen, John; Chu, Quyen; Chew, Helen; Clark, William Benton; Hanley, Amy E.; Sloan, Jeff; Gradishar, William J.

    2014-01-01

    Purpose To evaluate satisfaction with work-life balance (WLB) and career plans of US oncologists. Methods The American Society of Clinical Oncology conducted a survey of US oncologists evaluating satisfaction with WLB and career plans between October 2012 and March 2013. The sample included equal numbers of men and women from all career stages. Results Of 2,998 oncologists contacted, 1,490 (49.7%) returned surveys. From 1,117 oncologists (37.3% of overall sample) completing full-length surveys, we evaluated satisfaction with WLB and career plans among the 1,058 who were not yet retired. The proportion of oncologists satisfied with WLB (n = 345; 33.4%) ranked lower than that reported for all other medical specialties in a recent national study. Regarding career plans, 270 oncologists (26.5%) reported a moderate or higher likelihood of reducing their clinical work hours in the next 12 months, 351 (34.3%) indicated a moderate or higher likelihood of leaving their current position within 24 months, and 273 (28.5%) planned to retire before 65 years of age. Multivariable analyses found women oncologists (odds ratio [OR], 0.458; P < .001) and those who devoted greater time to patient care (OR for each additional hour, 0.977; P < .001) were less likely to be satisfied with WLB. Satisfaction with WLB and burnout were the strongest predictors of intent to reduce clinical work hours and leave current position on multivariable analysis. Conclusion Satisfaction with WLB among US oncologists seems lower than for other medical specialties. Dissatisfaction with WLB shows a strong relationship with plans to reduce hours and leave current practice. Given the pending US oncologist shortage, additional studies exploring interactions among WLB, burnout, and career satisfaction and their impact on career and retirement plans are warranted. PMID:24616305

  7. Satisfaction with work-life balance and the career and retirement plans of US oncologists.

    PubMed

    Shanafelt, Tait D; Raymond, Marilyn; Kosty, Michael; Satele, Daniel; Horn, Leora; Pippen, John; Chu, Quyen; Chew, Helen; Clark, William Benton; Hanley, Amy E; Sloan, Jeff; Gradishar, William J

    2014-04-10

    To evaluate satisfaction with work-life balance (WLB) and career plans of US oncologists. The American Society of Clinical Oncology conducted a survey of US oncologists evaluating satisfaction with WLB and career plans between October 2012 and March 2013. The sample included equal numbers of men and women from all career stages. Of 2,998 oncologists contacted, 1,490 (49.7%) returned surveys. From 1,117 oncologists (37.3% of overall sample) completing full-length surveys, we evaluated satisfaction with WLB and career plans among the 1,058 who were not yet retired. The proportion of oncologists satisfied with WLB (n = 345; 33.4%) ranked lower than that reported for all other medical specialties in a recent national study. Regarding career plans, 270 oncologists (26.5%) reported a moderate or higher likelihood of reducing their clinical work hours in the next 12 months, 351 (34.3%) indicated a moderate or higher likelihood of leaving their current position within 24 months, and 273 (28.5%) planned to retire before 65 years of age. Multivariable analyses found women oncologists (odds ratio [OR], 0.458; P < .001) and those who devoted greater time to patient care (OR for each additional hour, 0.977; P < .001) were less likely to be satisfied with WLB. Satisfaction with WLB and burnout were the strongest predictors of intent to reduce clinical work hours and leave current position on multivariable analysis. Satisfaction with WLB among US oncologists seems lower than for other medical specialties. Dissatisfaction with WLB shows a strong relationship with plans to reduce hours and leave current practice. Given the pending US oncologist shortage, additional studies exploring interactions among WLB, burnout, and career satisfaction and their impact on career and retirement plans are warranted.

  8. Hybrid Motion Planning with Multiple Destinations

    NASA Technical Reports Server (NTRS)

    Clouse, Jeffery

    1998-01-01

    In our initial proposal, we laid plans for developing a hybrid motion planning system that combines the concepts of visibility-based motion planning, artificial potential field based motion planning, evolutionary constrained optimization, and reinforcement learning. Our goal was, and still is, to produce a hybrid motion planning system that outperforms the best traditional motion planning systems on problems with dynamic environments. The proposed hybrid system will be in two parts the first is a global motion planning system and the second is a local motion planning system. The global system will take global information about the environment, such as the placement of the obstacles and goals, and produce feasible paths through those obstacles. We envision a system that combines the evolutionary-based optimization and visibility-based motion planning to achieve this end.

  9. Aging and financial planning for retirement: interdisciplinary influences viewed through a cross-cultural lens.

    PubMed

    Hershey, Douglas A; Henkens, Kene; Van Dalen, Hendrik P

    2010-01-01

    Current theoretical models support the existence of interactions between the individual and socio-environmental forces when it comes to the formation and enactment of life plans (Friedman & Scholnick, 1997; Shanahan & Elder, 2002). In this investigation, we examine the social, economic, and psychological forces that impact financial planning for retirement. The collective force of these three broad sets of influences was examined from developmental and cross-cultural perspectives, among respondents from two countries with very different retirement financing systems. Participants were 419 American and 556 Dutch working adults, 25-64 years of age. Path analysis models were created to examine differences in planning associated with age and national origin. Compared to younger individuals, older respondents in both countries were more involved in nearly all aspects of the financial planning process. Differences across cultures were also observed in the social support mechanisms that underlie planning and the impact economic forces have on perceptions of saving adequacy. The discussion focuses on the value of developing interdisciplinary theoretical models of planning, and how such models can inform the development of savings-oriented intervention and public policy initiatives.

  10. 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...

  11. Drinking behavior among older adults in a planned retirement community: results from The Villages survey.

    PubMed

    Fishleder, Sarah; Schonfeld, Lawrence; Corvin, Jaime; Tyler, Susan; VandeWeerd, Carla

    2016-05-01

    Research indicates increasing trends among older adults toward heavy and abusive drinking, often associated with depressive symptoms. Possible exceptions are residents of planned retirement communities, whose drinking may be associated with social activities. To better understand these relationships, this study examined the relationship of depressive symptoms and drinking in a large retirement community. The Villages, a retirement community in central Florida with a focus on healthy, active living, has almost 90,000 residents. In 2012, a population-based needs assessment was conducted in partnership with University of South Florida Health. In the present study, 11,102 surveys were completed and returned. A structural equation model was utilized to analyze the relationship between depressive symptoms and alcohol use as measured by the three-item Alcohol Use Disorders Identification Test (AUDIT-C). Hazardous drinking was reported in 15.4% of respondents, somewhat higher than the general population of older adults (around 10%). Variables of depressive symptoms, physical activity, total health problems, and poor general health loaded significantly into the factor of depression indicators, which was shown to have a significant, negative correlation with risk of hazardous drinking (λ = 0.16, p < 0.000, R(2) = 0.02). Results suggest at-risk drinking among respondents was not associated with depression, in contrast to studies of older adults living alone where alcohol abuse was often associated with depression. Implications for successful aging are discussed. Copyright © 2015 John Wiley & Sons, Ltd.

  12. Retirement issues for radiologists: consensus statement on successful planning by the Commission on Human Resources of the ACR.

    PubMed

    Donner, E Michael; Sze, Gordon; Bluth, Edward I

    2015-03-01

    Successful retirement planning requires a determination of which activities and relationships may replace those associated with the current full-employment position. Next, there must be acceptance of leaving the profession behind. Finally, the individual must determine the specific decisions and actions that must be made to transition to successful retirement in the future. To be successful, the entire process should occur over a period of several years. Alternatively, bridge employment may play a significant role in the transition from full-employment to full-time retirement.

  13. Women's financial planning for retirement: the impact of disruptive life events.

    PubMed

    Orel, Nancy A; Ford, Ruth A; Brock, Charlene

    2004-01-01

    Providing care for an aged parent has immediate financial, emotional, psychological, and physical consequences for the primary caregiver. This pilot study of 138 middle aged and older females analyzes the long term financial consequences of providing care to aged relatives for female caregivers. The impact of this disruptive life event (e.g., caring for an aged relative) on retirement planning among middle aged and older adult women was analyzed using quantitative data collected from women residing in the Midwest region of the United States.

  14. Solving for Optimal Retirement Financial Plans by Maximizing a Discounted Habit Formation Utility Function

    DTIC Science & Technology

    2009-03-01

    20)up mkts t up mktst s up downp ψ ψ −= where “#up mkts ” is the cumulative number of up markets experienced in time...the effects of habit formation on optimal retirement financial plans. Mkt Perf is the average number of up markets experienced in the sample of 30...the Mean C confidence interval for the sample. Table 2. Scenario MURP results dt Mkt Perf Mean C Std Dev 95% C.I. +/- 0.00 15.00

  15. 75 FR 71047 - Federal Benefit Payments Under Certain District of Columbia Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-22

    ... Retirement'' (STAR), which replaced the District's legacy automated retirement system. While the new system... the replacement system, known as ``System to Administer Retirement'' (STAR). STAR is an automated pension/payroll system which supports the end-to-end business processes for retirement. STAR,...

  16. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. The Military Compensation and Retirement Modernization Commissions Blended Retirement Plan: A First Look at Marine Corps Implications

    DTIC Science & Technology

    2016-03-01

    this document can be obtained through the Defense Technical Information Center at www.dtic.mil or contact CNA Document Control and Distribution...Marine Corps Recruiting Information Support System MCRMC Military Compensation and Retirement Modernization Commission MCTFS Marine Corps Total...services have the latitude to determine the YOS (between 8 and 16) at which a continuation bonus would be paid, the skills that would be eligible for

  18. The Military Compensation and Retirement Modernization Commission’s Blended Retirement Plan: Implications for Marine Corps Force Management Objectives

    DTIC Science & Technology

    2016-10-01

    subject to the BRS and cannot participate in the current retirement system.  All servicemembers receive financial literacy training provided by the...age) The PDRs shown in Figure 5 and Figure 6 are not derived directly from data, but they are informed by previous research on PDRs.18 The...high cognitive abilities—because the required skills and abilities for these MOSs are nearly always in demand in the civilian sector. In the PDR

  19. Personal account retirement plans: an analysis of the survey of consumers finances.

    PubMed

    Copeland, C; VanDerhei, J

    2000-07-01

    percentages of their total personal account plan retirement portfolio in IRAs, although this trend appears to be fading with time. The impact of rollovers on the average total account balance for all individual account balances appears to be quite large: $152,451 for those with at least one rollover, versus $78,471 for all families participating in at least one personal account plan, regardless of whether they have had a rollover. The vast majority of the rollovers would appear to be going to IRAs, as opposed to a defined contribution plan with a new employer.

  20. INAPPROPRIATE CONFIDENCE AND RETIREMENT PLANNING: FOUR STUDIES WITH A NATIONAL SAMPLE

    PubMed Central

    Parker, Andrew M.; de Bruin, Wändi Bruine; Yoong, Joanne; Willis, Robert

    2011-01-01

    Financial decisions about investing and saving for retirement are increasingly complex, requiring financial knowledge and confidence in that knowledge. Few studies have examined whether direct assessments of individuals’ confidence are related to the outcomes of their financial decisions. Here, we analyzed data from a national sample recruited through RAND’s American Life Panel (ALP), an internet panel of U.S. adults aged 18 to 88. We examined the relationship of confidence with self-reported and actual financial decisions, using four different tasks, each performed by overlapping samples of ALP participants. The four tasks were designed by different researchers for different purposes, using different methods to assess confidence. Yet, measures of confidence were correlated across tasks, and results were consistent across methodologies. Confidence and knowledge showed only modest positive correlations. However, even after controlling for actual knowledge, individuals with greater confidence were more likely to report financial planning for retirement and to successfully minimize fees on a hypothetical investment task. Implications for the role of confidence (even if it is unjustified) in investment behavior is discussed. PMID:23049164

  1. 77 FR 64223 - Federal Benefit Payments Under Certain District of Columbia Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-19

    ..., ``System to Administer Retirement'' (STAR), which replaced the District's legacy automated retirement...) collaborated on the development of the replacement system, known as ``System to Administer Retirement'' (STAR). STAR is an automated pension/payroll system which supports the end-to-end business processes...

  2. Factors Associated with Seeking and Using Professional Retirement-Planning Help.

    ERIC Educational Resources Information Center

    Joo, So-hyun; Grable, John E.

    2001-01-01

    Results of an analysis of the 1998 Retirement Confidence Survey (n=711) showed that women who had higher incomes, exhibited better financial behaviors, had more positive attitudes toward retirement, and exhibited a higher level of risk tolerance were more likely to seek professional help when making retirement decisions. (Contains 49 references.)…

  3. 26 CFR 301.6057-2 - Employee retirement benefit plans; notification of change in plan status.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., must be filed on the Annual Return/Report of Employee Benefit Plan (form 5500 series) for the plan year in which the change in status occurred. The notification must be filed at the time and place and in...

  4. Individual account retirement plans: an analysis of the 2007 survey of consumer finances, with market adjustments to June 2009.

    PubMed

    Copeland, Craig

    2009-08-01

    LATEST SCF DATA: This Issue Brief assesses the current status of Americans' savings for retirement by examining the incidence of individual account plans among families, as well as the average amount of assets accumulated in these accounts. The 2007 Survey of Consumer Finances (SCF), the Federal Reserve Board's triennial survey of wealth, is the basis for this study, as it is a leading source of data on Americans' wealth, provides detailed information on retirement plan incidence and account balances among families, and is the latest available. ACCOUNTING FOR THE ECONOMIC DOWNTURN: While 2007 SCF is the most comprehensive and current survey of Americans' finances, its timing was unfortunate due to the significant downturn in the economy in 2008 just after the survey was released. To account for that change, this analysis provides estimates of the changes in asset values from the end of 2007 to mid-June 2009 for individual account plan balances. The account balances of the defined contribution plans and IRAs are adjusted based on the asset allocation reported within the plans by using equity market returns and bond market returns from January 1, 2008, to June 19, 2009. MEDIAN ASSET LEVELS FOR DEFINED CONTRIBUTION PLANS: Among all families with a defined contribution plan in 2007, the median (mid-point) plan balance was $31,800, up 16 percent from 2004. According to EBRI estimates, this dropped 16.4 percent (to $26,578) from year-end 2007 to mid-June 2009. Losses were higher for families with more than $100,000 a year in income (down 22 percent) or having a net worth in the top 10 percent (down 28 percent). MEDIAN ASSET LEVELS FOR IRA/KEOGH PLANS: Among all families with an IRA/Keogh plan, the median value of their plan was $34,000 in 2007, up 3 percent from 2004. EBRI estimates this median value dropped 15 percent (to $28,955) from year-end 2007 to mid-June 2009. LESS THAN HALF OF ALL FAMILIES HAVE A RETIREMENT PLAN THROUGH A CURRENT JOB: In 2007, 40.6 percent of

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-31

    ... CORPORATION 29 CFR Parts 4001, 4022, 4041, and 4044 RIN 1212-AB17 Cash Balance Plans; Benefit Determinations... termination of a statutory hybrid plan, such as a cash balance plan. PPA 2006 provides that, when such a plan... the bankruptcy filing date. The termination of a cash balance plan presents unique issues for PBGC.\\2...

  6. 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

  7. 26 CFR 31.3306(b)(2)-1 - Payments under employers' plans on account of retirement, sickness or accident disability...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b)(2)-1... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(b)(2)-1 Payments under employers' plans on account of retirement, sickness or accident disability, medical...

  8. 5 CFR 839.301 - What should I do if I am not sure whether I am or was in the wrong retirement plan?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false What should I do if I am not sure whether I am or was in the wrong retirement plan? 839.301 Section 839.301 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL ERRONEOUS...

  9. Voluntary Separation and Early Retirement Plans: A Survey of Naval Postgraduate School Lieutenant Commanders

    DTIC Science & Technology

    1992-06-01

    Separation Benefit (SSB), Voluntary Separation Incentive (VSI) and 15-year early retirement . Additionally, several studied to identify their...choice, (3) the majority of LCDRs (60 percent) expressed some likelihood of accepting 15-year early retirement if given the opportunity, (4) full

  10. Putting off Tomorrow to Do What You Want Today: Planning for Retirement

    ERIC Educational Resources Information Center

    Adams, Gary A.; Rau, Barbara L.

    2011-01-01

    In this article we note that in the coming years, a larger number of people will be experiencing retirement for a longer period of time than ever before and that despite this fact, many will find themselves unprepared for this stage of their lives. We review the literature on retirement preparation, structuring our review around the key questions…

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

    PubMed

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

    2001-01-01

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

  12. 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)

  13. 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)

  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. 26 CFR 54.4974-2 - Excise tax on accumulations in qualified retirement plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... section 408(a) (including a Roth IRA described in section 408A); (e) An individual retirement annuity described in section 408(b) (including a Roth IRA described in section 408A); or (f) Any other...

  16. 26 CFR 54.4974-2 - Excise tax on accumulations in qualified retirement plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... section 408(a) (including a Roth IRA described in section 408A); (e) An individual retirement annuity described in section 408(b) (including a Roth IRA described in section 408A); or (f) Any other...

  17. Plug-in hybrid electric vehicle R&D plan

    SciTech Connect

    None, None

    2007-06-01

    FCVT, in consultation with industry and other appropriate DOE offices, developed the Draft Plug-In Hybrid Electric Vehicle R&D Plan to accelerate the development and deployment of technologies critical for plug-in hybrid vehicles.

  18. Knowledge capture and the retirement of the director of finance: succession planning in the San Mateo County Human Services Agency.

    PubMed

    Winship, Kathy

    2012-01-01

    Concern over the impending retirement of several top-level managers led a county agency to engage in efforts aimed at more efficient succession management. Administrators developed plans to prevent the loss of invaluable knowledge and wisdom accompanying retirement of experienced agency leaders. The agency's Director of Finance (DoF) was one of the first key figures projected to retire, and a succession plan was implemented to transfer his knowledge for use after his departure. The knowledge transfer process involved three stages, including: (1) employing the DoF as teacher, having him develop curricula and conduct trainings; (2) engaging the DoF as mentor, allowing an existing staff member and the DoF's successor to shadow and be coached by the DoF; and (3) developing a knowledge management system that could be used after the DoF departed. This case study describes the knowledge transfer process and experiences shared by the DoF and this agency.

  19. The career intentions, work-life balance and retirement plans of dental undergraduates at the University of Bristol.

    PubMed

    Puryer, J; Patel, A

    2016-02-26

    Aim To investigate the career intentions, work-life balance and retirement plans of dental undergraduates at the University of Bristol in 2015.Method Cross-sectional survey of 210 clinical undergraduates using an anonymous self-report questionnaire.Results The response rate was 79%. The majority (81.7%) were 'satisfied' or 'extremely satisfied' with their choice of career. The majority (78.7%) felt men and women are equally likely to succeed in dentistry, although 42.9% felt men had an advantage over women with regards to career success. The majority (81.6%) intend on working within general practice, 11.3% within hospital dental services and 2.1% within community dental services. The majority (70.5%) intend to specialise within dentistry. Only 1.8% of participants intend on providing only National Health Service (NHS) dental treatment whereas the 86.5% would provide both NHS and private dental treatment. Fifteen years after qualifying, 52.2% plan to work part-time, and 37.8% intend on retiring at the age of 60 or below. The majority (86.6%) felt that childcare should be shared equally between both parents. Female students intend to take more time out of their career to concentrate on childcare and felt that having a child would affect their career more than males.Conclusion The anticipated career plans, work-life balance and retirement plans of undergraduates change over time, and further research should be carried out to monitor future career intentions of dental students in order to help with dental workforce planning.

  20. Lessons from the evolution of 401(k) retirement plans for increased consumerism in health care: an application of behavioral research.

    PubMed

    DiCenzo, Jodi; Fronstin, Paul

    2008-08-01

    Employment-based health and retirement benefit programs have followed a similar path of evolution. The relative decision-making roles of the employer and the worker have shifted from the employer to the worker, and workers are more responsible than perhaps they ever have been for their well being--both in terms of their health in general and their financial security during retirement. This shift has been supported, in part, by legislation--namely ERISA, the HMO Act of 1973, the Revenue Act of 1978, and most recently, the Pension Protection Act. This Issue Brief does not pass judgment on this development or address who should bear the responsibilities of preparing workers for retirement or of rationing health care services. The current trend in health care design is toward increased "consumerism." Consumer-driven health is based on the assumption that the combination of greater cost sharing (by workers) and better information about the cost and quality of health care will engage workers to become better health care decision makers. It is hoped that workers will seek important, necessary, high-quality, cost-effective care and services, and become less likely to engage providers and services that are unnecessary and ineffective from either a quality or cost perspective. As employers look ahead toward continually improved plan design, there may be benefits in considering the lessons learned from studying worker behaviors. Specifically, there is evidence about the effects of choice, financial incentives, and information on worker decision making. As a result of research in this area, many retirement plan sponsors have moved toward plan designs and programs that recognize the benefits of well-designed defaults, simplified choices, required active decision making, framing, and commitment to future improvements. With respect to choice, it is now known that more is not always better and may even be worse in some cases. Just as fewer shoppers actually bought a jar of jelly

  1. HybridPlan: A Capacity Planning Technique for Projecting Storage Requirements in Hybrid Storage Systems

    SciTech Connect

    Kim, Youngjae; Gupta, Aayush; Urgaonkar, Bhuvan; Piotr, Berman; Sivasubramaniam, Anand

    2014-01-01

    Economic forces, driven by the desire to introduce flash into the high-end storage market without changing existing software-base, have resulted in the emergence of solid-state drives (SSDs), flash packaged in HDD form factors and capable of working with device drivers and I/O buses designed for HDDs. Unlike the use of DRAM for caching or buffering, however, certain idiosyncrasies of NAND Flash-based solid-state drives (SSDs) make their integration into hard disk drive (HDD)-based storage systems nontrivial. Flash memory suffers from limits on its reliability, is an order of magnitude more expensive than the magnetic hard disk drives (HDDs), and can sometimes be as slow as the HDD (due to excessive garbage collection (GC) induced by high intensity of random writes). Given the complementary properties of HDDs and SSDs in terms of cost, performance, and lifetime, the current consensus among several storage experts is to view SSDs not as a replacement for HDD, but rather as a complementary device within the high-performance storage hierarchy. Thus, we design and evaluate such a hybrid storage system with HybridPlan that is an improved capacity planning technique to administrators with the overall goal of operating within cost-budgets. HybridPlan is able to find the most cost-effective hybrid storage configuration with different types of SSDs and HDDs

  2. Efficient Retirement Financial Plans: An Inverse Optimization and Parameterization of Intertemporal Discounted Habit Formation Utility

    DTIC Science & Technology

    2009-06-01

    up again in year 2 of retirement. 8 Sharpe, Scott & Watson (2007) use standard arbitrage techniques to compute the prices shown in Table 1. In...Asset allocation, Optimal Investment Portfolio, Inverse Optimization, Investment Survey 16. PRICE CODE 17. SECURITY CLASSIFICATION OF REPORT...5 B. SIMPLISTIC INVESTMENT MARKET (SIM) ....................................... 6 C. MARKET PRICES AND

  3. Retirement Plan Participation in an Era of Change: The Case of a Rural Region

    ERIC Educational Resources Information Center

    Whitaker, Elizabeth A.; Bokemeier, Janet L.; Loveridge, Scott

    2011-01-01

    Individual savings are critical for retirement as government and employer-based provisions fade or become less secure. Rural communities are vulnerable given their higher proportion of elderly and more who rely on Social Security. Using a telephone survey of working-age residents in Michigan's rural Upper Peninsula, this research investigates…

  4. Preparing for asset retirement.

    PubMed

    Luecke, Randall W; Reinstein, Alan

    2003-04-01

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

  5. 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. 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...

  7. 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...

  8. 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...

  9. 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...

  10. Spend Now or Spend Later: The Role of a Business Education and Critical Thinking Skills in Increasing Retirement Plan Saving Rates for New, Young Enrollees

    ERIC Educational Resources Information Center

    Arling, Priscilla A.; Kirby, Jill; Saajasto, Kegan

    2015-01-01

    For college graduates entering the workforce, contributing to an employer-sponsored 401(k) retirement plan can be an important way of saving for the future. However, contribution rates for young people in these plans are far below recommended percentages, leading to concerns about future financial stability for these individuals. Prior work has…

  11. Pension Plans. Many Workers Don't Know When They Can Retire. Briefing Report to the Chairman, Select Committee on Aging, House of Representatives.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Div. of Human Resources.

    A study assessed the level of workers' knowledge of their pension plan's provisions related to early and normal retirement. The data used were from the 1983 Survey of Consumer Finances. The survey, which was based on a nationwide sample of more than 3,800 households and more than 1,000 public and private pension plans that covered them, asked the…

  12. 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…

  13. 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.

  14. 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.

  15. 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.

  16. 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,…

  17. 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,…

  18. 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…

  19. 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…

  20. 12 CFR 330.14 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... plan shall be deemed to be the employee's account balance as of the date of default of the insured... determining the amount of deposit insurance accorded to the deposits of the plan. (d) Treatment of...

  1. Plan that failed: a solar retirement housing development in Marin County, California

    SciTech Connect

    Hunn, D.L.

    1984-01-01

    Symbolic landmines surround our everyday lives. This dissertation weaves through housing, political, and management landmines that often blow needed housing projects out of developers, architects, and builders minds. Some of the reasons homeseekers scream for affordable housing are examined in this study of Posada de Sol (PDS). Technically, financially, and environmentally PDS, a 280-unit model solar-energy retirement community, addresses national housing needs. It would turn an ugly six-acre rock quarry scar into an architectural delight and leave deer roaming and trees growing on the remaining 26 acres. Proposed for San Rafael, the largest city in affluent and environmentally concerned Marin County, the author describes PDS as tumbling instead into another pit whose walls were greased by high interest rates and guarded from above by local political ostriches and parochial neighbors. Personally involved in PDS, he uses these experiences and observations along with the testimony of state officials, builders, and developers to recount it's demise.

  2. 26 CFR 1.6047-1 - Information to be furnished with regard to employee retirement plan covering an owner-employee.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-employee. (a) Trustees and insurance companies—(1) Requirement of return. (i) Every trustee of a trust... “owner-employee” means an owner-employee as defined in section 401(c)(3) and paragraph (d) of § 1.401-10... employee retirement plan covering an owner-employee. 1.6047-1 Section 1.6047-1 Internal Revenue INTERNAL...

  3. 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

  4. 26 CFR 54.4974-2 - Excise tax on accumulations in qualified retirement plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the plan for the lives of the employee and the designated beneficiary that provides for the greatest... section 401(a)(9), the permissible annuity distribution option is the life annuity option under the plan payable for the life of the employee in level amounts with no survivor benefit. (ii) In the case of...

  5. Aging and Financial Planning for Retirement: Interdisciplinary Influences Viewed through a Cross-Cultural Lens

    ERIC Educational Resources Information Center

    Hershey, Douglas A.; Henkens, Kene; van Dalen, Hendrik P.

    2010-01-01

    Current theoretical models support the existence of interactions between the individual and socio-environmental forces when it comes to the formation and enactment of life plans (Friedman & Scholnick, 1997; Shanahan & Elder, 2002). In this investigation, we examine the social, economic, and psychological forces that impact financial…

  6. Structuring group medical practices: liability insurance, retirement plan considerations, and ownership transition.

    PubMed

    Gassman, A S; Popson, J; Waggoner, S E

    1993-01-01

    This article is the fourth in a series addressing the structuring of group medical practice entities, shareholder relationships, and general representation factors. In this article, important considerations relating to liability insurance and pension plans, and both the phasing in and phasing out of shareholders are discussed.

  7. Aging and Financial Planning for Retirement: Interdisciplinary Influences Viewed through a Cross-Cultural Lens

    ERIC Educational Resources Information Center

    Hershey, Douglas A.; Henkens, Kene; van Dalen, Hendrik P.

    2010-01-01

    Current theoretical models support the existence of interactions between the individual and socio-environmental forces when it comes to the formation and enactment of life plans (Friedman & Scholnick, 1997; Shanahan & Elder, 2002). In this investigation, we examine the social, economic, and psychological forces that impact financial…

  8. 12 CFR 745.9-2 - Retirement and other employee benefit plan accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounts. 745.9-2 Section 745.9-2 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SHARE INSURANCE AND APPENDIX Clarification and Definition of Account Insurance.... Any shares of an employee benefit plan in an insured credit union shall be insured on a “pass-through...

  9. 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…

  10. 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

  11. 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…

  12. 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…

  13. 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)

  14. 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)

  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. 26 CFR 1.411(a)(13)-1 - Statutory hybrid plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Statutory hybrid plans. 1.411(a)(13)-1 Section 1...)(13)-1 Statutory hybrid plans. (a) In general. This section sets forth certain rules that apply to statutory hybrid plans under section 411(a)(13). Paragraph (b) of this section describes special rules...

  17. 26 CFR 1.411(a)(13)-1 - Statutory hybrid plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Statutory hybrid plans. 1.411(a)(13)-1 Section 1...)(13)-1 Statutory hybrid plans. (a) In general. This section sets forth certain rules that apply to statutory hybrid plans under section 411(a)(13). Paragraph (b) of this section describes special rules...

  18. 26 CFR 1.411(a)(13)-1 - Statutory hybrid plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Statutory hybrid plans. 1.411(a)(13)-1 Section 1...)(13)-1 Statutory hybrid plans. (a) In general. This section sets forth certain rules that apply to statutory hybrid plans under section 411(a)(13). Paragraph (b) of this section describes special rules...

  19. Advanced Hybrid Particulate Collector Project Management Plan

    SciTech Connect

    Miller, S.J.

    1995-11-01

    As the consumption of energy increases, its impact on ambient air quality has become a significant concern. Recent studies indicate that fine particles from coal combustion cause health problems as well as atmospheric visibility impairment. These problems are further compounded by the concentration of hazardous trace elements such as mercury, cadmium, selenium, and arsenic in fine particles. Therefore, a current need exists to develop superior, but economical, methods to control emissions of fine particles. Since most of the toxic metals present in coal will be in particulate form, a high level of fine- particle collection appears to be the best method of overall air toxics control. However, over 50% of mercury and a portion of selenium emissions are in vapor form and cannot be collected in particulate control devices. Therefore, this project will focus on developing technology not only to provide ultrahigh collection efficiency of particulate air toxic emissions, but also to capture vapor- phase trace metals such as mercury and selenium. Currently, the primary state-of-the-art technologies for particulate control are fabric filters (baghouses) and electrostatic precipitators (ESPs). However, they both have limitations that prevent them from achieving ultrahigh collection of fine particulate matter and vapor-phase trace metals. The objective of this project is to develop a highly reliable advanced hybrid particulate collector (AHPC) that can provide > 99.99 % particulate collection efficiency for all particle sizes between 0.01 and 50 14m, is applicable for use with all U.S. coals, and is cost-0443competitive with existing technologies. Phase I of the project is organized into three tasks: Task I - Project Management, Reporting, and Subcontract Consulting Task 2 - Modeling, Design, and Construction of 200-acfm AHPC Model Task 3 - Experimental Testing and Subcontract Consulting

  20. 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...

  1. Hybridizing the health care plans of Hawaii, Oregon, and Singapore.

    PubMed

    Sauntharajah, Y; Tan, S Y

    1995-04-01

    Universal coverage requires costcontainment. Working models of health care coverage from Hawaii, Oregon, and Singapore address different aspects of cost-containment. Hybridizing the three produces the following system: A percentage of an individual's salary is mandatorily set aside in an individual medical account. Using these savings, the individual purchases catastrophic medical insurance with a managed care organization. Residual funds are used as a deductible or co-payment and to purchase additional medical services as desired. Enough funds should accumulate during an individual's working life to enable continued coverage after retirement. The basic health care package needs to be limited and is defined by a systematic and rational process based on cost-benefit analysis and democratic consensus regarding priorities and coverage. Medicaid recipients get the same basic package from managed care organizations as that available to the rest of the population; low wage earners receive sliding-scale subsidies from the government. Co-payments and deductibles remain in place except for beneficial preventive services.

  2. 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.

  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. A Three-Phase Model of Retirement Decision Making

    ERIC Educational Resources Information Center

    Feldman, Daniel C.; Beehr, Terry A.

    2011-01-01

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

  5. Budgeting for Early Retirements.

    ERIC Educational Resources Information Center

    Johnson, Donald R.

    1999-01-01

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

  6. 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…

  7. 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…

  8. Short-Term Planning of Hybrid Power System

    NASA Astrophysics Data System (ADS)

    Knežević, Goran; Baus, Zoran; Nikolovski, Srete

    2016-07-01

    In this paper short-term planning algorithm for hybrid power system consist of different types of cascade hydropower plants (run-of-the river, pumped storage, conventional), thermal power plants (coal-fired power plants, combined cycle gas-fired power plants) and wind farms is presented. The optimization process provides a joint bid of the hybrid system, and thus making the operation schedule of hydro and thermal power plants, the operation condition of pumped-storage hydropower plants with the aim of maximizing profits on day ahead market, according to expected hourly electricity prices, the expected local water inflow in certain hydropower plants, and the expected production of electrical energy from the wind farm, taking into account previously contracted bilateral agreement for electricity generation. Optimization process is formulated as hourly-discretized mixed integer linear optimization problem. Optimization model is applied on the case study in order to show general features of the developed model.

  9. 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...

  10. 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

  11. Inverse planning optimization for hybrid prostate permanent-seed implant brachytherapy plans using two source strengths.

    PubMed

    Cunha, J Adam M; Pickett, Barby; Pouliot, Jean

    2010-06-03

    The purpose is to demonstrate the ability to generate clinically acceptable prostate permanent seed implant plans using two seed types which are identical except for their activity. The IPSA inverse planning algorithms were modified to include multiple dose matrices for the calculation of dose from different sources, and a selection algorithm was implemented to allow for the swapping of source type at any given source position. Five previously treated patients with a range of prostate volumes from 20-48 cm3 were re-optimized under two hybrid scenarios: (1) using 0.32 and 0.51 mGy m2 / h 125I, and (2) using 0.64 and 0.76 mGy m2 / h 125I. Isodose lines were generated and dosimetric indices , V150Prostate, D90Prostate, V150Urethra, V125Urethra, V120Urethra,V100Urethra, and D10Urethra were calculated. The algorithm allows for the generation of single-isotope, multi-activity hybrid brachytherapy plans. By dealing with only one radionuclide, but of different activity, the biology is unchanged from a standard plan. All V100Prostate were within 2.3 percentage points for every plan and always above the clinically desirable 95%. All V150Urethra were identically zero, and V120Urethra is always below the clinically acceptable value of 1.0 cm3. Clinical optimization times for the hybrid plans are still under one minute, for most cases. It is possible to generate clinically advantageous brachytherapy plans (i.e. obtain the same quality dose distribution as a standard single-activity plan) while incorporating leftover seeds from a previous patient treatment. This method will allow a clinic to continue to provide excellent patient care, but at a reduced cost. Multi-activity hybrid plans were equal in quality (as measured by the standard dosimetric indices) to plans with seeds of a single activity. Despite the expanded search space, optimization times for these studies were still under two minutes on a modern day laptop and can be reduced to below one minute in a clinical setting

  12. 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

  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. 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.

  15. Effectiveness of the Self-Regulation eHealth Intervention "MyPlan1.0." on Physical Activity Levels of Recently Retired Belgian Adults: A Randomized Controlled Trial

    ERIC Educational Resources Information Center

    Van Dyck, Delfien; Plaete, Jolien; Cardon, Greet; Crombez, Geert; De Bourdeaudhuij, Ilse

    2016-01-01

    The study purpose was to test the effectiveness of the self-regulation eHealth intervention "MyPlan1.0." to increase physical activity (PA) in recently retired Belgian adults. This study was a randomized controlled trial with three points of follow-up/modules (baseline to 1-week to 1-month follow-up). In total, 240 recently retired…

  16. Effectiveness of the Self-Regulation eHealth Intervention "MyPlan1.0." on Physical Activity Levels of Recently Retired Belgian Adults: A Randomized Controlled Trial

    ERIC Educational Resources Information Center

    Van Dyck, Delfien; Plaete, Jolien; Cardon, Greet; Crombez, Geert; De Bourdeaudhuij, Ilse

    2016-01-01

    The study purpose was to test the effectiveness of the self-regulation eHealth intervention "MyPlan1.0." to increase physical activity (PA) in recently retired Belgian adults. This study was a randomized controlled trial with three points of follow-up/modules (baseline to 1-week to 1-month follow-up). In total, 240 recently retired…

  17. 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.…

  18. 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.…

  19. 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…

  20. 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)

  1. 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)

  2. 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…

  3. 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)

  4. 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.

  5. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Qualifying retirement benefits court orders. 1653.2 Section 1653.2 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders § 1653...

  7. 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...

  8. 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.)…

  9. 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…

  10. 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…

  11. 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 §...

  12. 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…

  13. 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...

  14. 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 §...

  15. 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 §...

  16. 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 §...

  17. 26 CFR 1.409-1 - Retirement bonds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 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...

  19. 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...

  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...

  1. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  2. 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…

  3. 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…

  4. 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.

  5. Compact Toroidal Hybrid Research Program: Recent Progress and Future Plans

    NASA Astrophysics Data System (ADS)

    Maurer, D. A.; Cianciosa, M.; Hanson, J. D.; Hartwell, G. J.; Hebert, J. D.; Herfindal, J. L.; Knowlton, S. F.; Archmiller, M. C.; Traverso, P.; Pandya, M.; Ma, X.

    2012-10-01

    Understanding the control and avoidance of major disruptions in current carrying toroidal plasmas is important in mitigating the effects of rapid loss of confinement in future devices. The Compact Toroidal Hybrid (CTH) experiment is investigating the passive avoidance of disruptions with the addition of a small amount of vacuum transform provided by external coils. In ohmically-driven stellarator plasmas no disruptions of any kind are observed if the vacuum transform exceeds ˜ 0.11. Recent progress on the suppression of low-qa (high a), density limit, and vertically unstable plasma disruptions is overviewed. Interpretation of these results makes use of 3D equilibrium reconstructions using the V3FIT code [1]. Several new diagnostic tools have recently been developed and implemented on CTH. These new research tools include multi-chord interferometry, bolometry, Hα emission detection, a two-color soft x-ray camera, and upgraded magnetic sensor arrays. In addition to these diagnostic improvements, a new 200 kW gyrotron system will provide additional heating power for stellarator target plasmas. Future research directions and plans will also be discussed. [4pt] [1] J. D. Hanson, S. P. Hirshman, S. F. Knowlton, L. L. Lao, E. A. Lazarus, J. M. Shields, Nucl. Fusion, 49 (2009) 075031

  6. 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.

  7. 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.

  8. 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.

  9. 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

  10. An Analysis of the Military Retirement Plan Recommended by the President’s Commission on Military Compensation

    DTIC Science & Technology

    1979-06-01

    plans. The purpose of ERISA was to 17 prevent misuse of pension funds and to protect the rights of pension beneficiaries (17:68). Nader and Blackwell...indicated that millions expected pensions prior to the passage of ERISA but never received them (37:1). Samuelson noted that before ERISA there were no...pensions have been greatly improved by ERISA even though many have criticized the controls enacted by this law (44:62). Although ERISA did not require the

  11. Distributed Hybrid Information and Plan Consensus HIPC for Semi-autonomous UAV Teams

    DTIC Science & Technology

    2015-09-18

    AFRL-AFOSR-VA-TR-2015-0321 Distributed Hybrid Information and Plan Consensus HIPC for Semi-autonomous UAV Teams Jonathan How MASSACHUSETTS INSTITUTE...To) June 2014 - June 2015 4. TITLE AND SUBTITLE Distributed Hybrid Information and Plan Consensu HIPC for Semi-autonomous UAV Teams 5a. CONTRACT...Consensus for Semi-autonomous UAV Teams Final Report AFOSR # FA9550-11-1-0134 Jonathan P. How Laboratory for Information and Decision Systems Department

  12. 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.

  13. 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.

  14. 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

  15. 32 CFR 48.403 - Payment of nonwithheld reduction of retired pay.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Payment of nonwithheld reduction of retired pay... PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Reduction of Retired Pay § 48.403 Payment of nonwithheld reduction of retired pay. (a) A member of a uniformed service who is...

  16. Retiring Right: Survey Says Presidents Face Challenges in the Next Phase of Life

    ERIC Educational Resources Information Center

    Moriarty, Daniel

    2010-01-01

    Retirement today is a complex and challenging process. People live longer after they retire and must adapt continuously to meet financial and personal needs. Retirees need a plan in preparation for retirement and in retirement so they can feel fulfilled, active, and productive, not to mention financially independent. This is particularly true of…

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

    ERIC Educational Resources Information Center

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

    2006-01-01

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

  18. Retiring Right: Survey Says Presidents Face Challenges in the Next Phase of Life

    ERIC Educational Resources Information Center

    Moriarty, Daniel

    2010-01-01

    Retirement today is a complex and challenging process. People live longer after they retire and must adapt continuously to meet financial and personal needs. Retirees need a plan in preparation for retirement and in retirement so they can feel fulfilled, active, and productive, not to mention financially independent. This is particularly true of…

  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. 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.

  2. 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…

  3. 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.

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

    PubMed

    Mein, Gill; Ellison, George T H

    2006-01-01

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

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

    ERIC Educational Resources Information Center

    Ellis, Joseph R.; Frey, Sherman H.

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

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

    ERIC Educational Resources Information Center

    Mitchell, Barbara A.

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

  7. Setting the Record Straight: Retirement Security for Educators

    ERIC Educational Resources Information Center

    Corcoran, Bruce

    2012-01-01

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

  8. Setting the Record Straight: Retirement Security for Educators

    ERIC Educational Resources Information Center

    Corcoran, Bruce

    2012-01-01

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

  9. Military Retirement Reform: A Review of Proposals and Options for Congress

    DTIC Science & Technology

    2011-11-17

    physically unfit to continue to serve, special retirement programs such as the Temporary Early Retirement Authority (TERA),5 and survivor benefits for...there are approximately 38,000 defined benefit plans today compared to about 114,000 in 1985. 5 The Temporary Early Retirement Authority (TERA) was...Report on the Military Retirement System: Fiscal Year 2010”, May 2010. a. The Early Retirement Authority (TERA) was used selectively during the post

  10. Nuclear-Renewable Hybrid Energy System Market Analysis Plans

    SciTech Connect

    Ruth, Mark

    2016-06-09

    This presentation describes nuclear-renewable hybrid energy systems (N-R HESs), states their potential benefits, provides figures for the four tightly coupled N-R HESs that NREL is currently analyzing, and outlines the analysis process that is underway.

  11. 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)

  12. Behavioral and psychological aspects of the retirement decision.

    PubMed

    Knoll, Melissa A Z

    2011-01-01

    The majority of research on the retirement decision has focused on the health and wealth aspects of retirement. Such research concludes that people in better health and those enjoying a higher socioeconomic status tend to work longer than their less healthy and less wealthy counterparts. While financial and health concerns are a major part of the retirement decision, there are other issues that may affect the decision to retire that are unrelated to an individual's financial and health status. Judgment and decision-making and behavioral-economics research suggests that there may be a number of behavioral factors influencing the retirement decision. The author reviews and highlights such factors and offers a unique perspective on potential determinants of retirement behavior, including anchoring and framing effects, affective forecasting, hyperbolic discounting, and the planning fallacy. The author then describes findings from previous research and draws novel connections between existing decision-making research and the retirement decision.

  13. 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…

  14. 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.

  15. When Do Primary Care Physicians Retire? Implications for Workforce Projections.

    PubMed

    Petterson, Stephen M; Rayburn, William F; Liaw, Winston R

    2016-07-01

    Retirement of primary care physicians is a matter of increasing concern in light of physician shortages. The joint purposes of this investigation were to identify the ages when the majority of primary care physicians retire and to compare this with the retirement ages of practitioners in other specialties. This descriptive study was based on AMA Physician Masterfile data from the most recent 5 years (2010-2014). We also compared 2008 Masterfile data with data from the National Plan and Provider Enumeration System to calculate an adjustment for upward bias in retirement ages when using the Masterfile alone. The main analysis defined retirement as leaving clinical practice. The primary outcome was construction of a retirement curve. Secondary outcomes involved comparisons of retirement interquartile ranges (IQRs) by sex and practice location across specialties. The 2014 Masterfile included 77,987 clinically active primary care physicians between ages 55 and 80 years. The median age of retirement from clinical activity of all primary care physicians who retired in the period from 2010 to 2014 was 64.9 years, (IQR, 61.4-68.3); the median age of retirement from any activity was 66.1 years (IQR, 62.6-69.5). However measured, retirement ages were generally similar across primary care specialties. Females had a median retirement about 1 year earlier than males. There were no substantive differences in retirement ages between rural and urban primary care physicians. Primary care physicians in our data tended to retire in their mid-60s. Relatively small differences across sex, practice location, and time suggest that changes in the composition of the primary care workforce will not have a remarkable impact on overall retirement rates in the near future. © 2016 Annals of Family Medicine, Inc.

  16. 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

  17. Recession and Expected Retirement Age: Another Look at the Evidence

    PubMed Central

    Szinovacz, Maximiliane E.

    2014-01-01

    Purpose: This article expands on earlier analyses that assessed whether the recent recession influenced retirement expectations. Design and Methods: Acknowledging that planning for retirement is a complex process influenced by personal preferences, resources, economic factors, institutional policies, and social norms, we test more comprehensive models than those used in previous studies, using data from the 2006 and 2008 waves (Waves 8 and 9) of the Health and Retirement Study. Results: Our results confirm that economic changes impinge on retirement expectations, but they also show stronger influences of other factors such as debts and the work environment. Implications: As the baby boom cohorts approach retirement age, it will be important to better understand how workers consider macro factors such as the state of the economy and firm-level factors and personal finances when planning for retirement. PMID:23448961

  18. 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.

  19. 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.

  20. 26 CFR 31.3306(b)(2)-1 - Payments under employers' plans on account of retirement, sickness or accident disability...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b)(2)-1... hospitalization expenses, or death. (a) The term “wages” does not include the amount of any payment (including any... or any of his dependents, (3) Medical or hospitalization expenses in connection with sickness or...

  1. 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.

  2. Early Retirement Payoff

    ERIC Educational Resources Information Center

    Fitzpatrick, Maria D.; Lovenheim, Michael F.

    2014-01-01

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

  3. 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

  4. 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

  5. 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

  6. 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…

  7. 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.…

  8. 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)

  9. 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.

  10. 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.…

  11. 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.…

  12. Developing and Implementing an Early Retirement Incentive Program for Marin County School Districts. Vol. 1 and 2.

    ERIC Educational Resources Information Center

    Mauzy, Byron W.

    In creating an early retirement incentive program for the Marin County (California) schools, the author examined the early retirement ethic, other early retirement plans in the public and private sectors, the impact of early retirement on Social Security benefits, opposition to such programs, and the factors in the California school districts that…

  13. Planning "and" Sprinting: Use of a Hybrid Project Management Methodology within a CIS Capstone Course

    ERIC Educational Resources Information Center

    Baird, Aaron; Riggins, Frederick J.

    2012-01-01

    An increasing number of information systems projects in industry are managed using hybrid project management methodologies, but this shift in project management methods is not fully represented in our CIS curriculums. CIS capstone courses often include an applied project that is managed with traditional project management methods (plan first,…

  14. Planning "and" Sprinting: Use of a Hybrid Project Management Methodology within a CIS Capstone Course

    ERIC Educational Resources Information Center

    Baird, Aaron; Riggins, Frederick J.

    2012-01-01

    An increasing number of information systems projects in industry are managed using hybrid project management methodologies, but this shift in project management methods is not fully represented in our CIS curriculums. CIS capstone courses often include an applied project that is managed with traditional project management methods (plan first,…

  15. Multi-Objective Hybrid Optimal Control for Interplanetary Mission Planning

    NASA Technical Reports Server (NTRS)

    Englander, Jacob; Vavrina, Matthew; Ghosh, Alexander

    2015-01-01

    Preliminary design of low-thrust interplanetary missions is a highly complex process. The mission designer must choose discrete parameters such as the number of flybys, the bodies at which those flybys are performed and in some cases the final destination. In addition, a time-history of control variables must be chosen which defines the trajectory. There are often many thousands, if not millions, of possible trajectories to be evaluated. The customer who commissions a trajectory design is not usually interested in a point solution, but rather the exploration of the trade space of trajectories between several different objective functions. This can be a very expensive process in terms of the number of human analyst hours required. An automated approach is therefore very diserable. This work presents such as an approach by posing the mission design problem as a multi-objective hybrid optimal control problem. The method is demonstrated on a hypothetical mission to the main asteroid belt.

  16. Health care's new balancing act: managing hybrids plans.

    PubMed

    Alper, Michael

    2004-01-01

    Today's health care market must balance the demands of many stakeholders. Consumers want choice over providers, benefit flexibility, and freedom from having to obtain permission for health services. At the same time, employer groups demand that plans hold the line on premiums, or pass cost-increases along to employees. Provider organizations, caught in the middle of these conflicting interests--containing costs yet providing unfettered access to care--are struggling to balance their own capital, financial risk, and service levels.

  17. 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

  18. Effectiveness of the self-regulation eHealth intervention 'MyPlan1.0.' on physical activity levels of recently retired Belgian adults: a randomized controlled trial.

    PubMed

    Van Dyck, Delfien; Plaete, Jolien; Cardon, Greet; Crombez, Geert; De Bourdeaudhuij, Ilse

    2016-10-01

    The study purpose was to test the effectiveness of the self-regulation eHealth intervention 'MyPlan1.0.' to increase physical activity (PA) in recently retired Belgian adults. This study was a randomized controlled trial with three points of follow-up/modules (baseline to 1-week to 1-month follow-up). In total, 240 recently retired adults (intervention group [IG]: n = 89; control group [CG]: n = 151) completed all three modules. The IG filled in evaluation questionnaires and received 'MyPlan1.0.', an intervention focusing on both pre- and post-intentional processes for behavioural change. The CG only filled in evaluation questionnaires. Self-reported PA was assessed using the long International Physical Activity Questionnaire, usual week version. Repeated-measures multivariate analysis of variances were conducted in SPSS 22.0. On the short-term (baseline to 1 week), the intervention significantly increased walking for transport (IG: +11 min/week, CG: -6 min/week; P < 0.01). On the intermediate-term (baseline to 1 month), the intervention increased transport-related walking (IG: +14 min/week, CG: +6 min/week; P < 0.01), leisure-time walking (IG: +26 min/week, CG: -14 min/week; P < 0.10), leisure-time vigorous PA (IG: +16 min/week, CG: -4 min/week; P < 0.01), moderate-intensity gardening (IG: +4 min/week, CG: -34 min/week; P < 0.10) and voluntary work-related vigorous PA (IG: +28 min/week, CG: +13 min/week; P < 0.10). Results show that our eHealth intervention is effective in recently retired adults. Future studies should include long-term follow-up to examine whether the effects persist over a longer period.

  19. Positive and Negative Recency Effects in Retirement Savings Decisions

    ERIC Educational Resources Information Center

    Rieskamp, Jorg

    2006-01-01

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

  20. 32 CFR 48.508 - Certain 100 percent disability retirement.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  1. 32 CFR 48.508 - Certain 100 percent disability retirement.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  2. 32 CFR 48.508 - Certain 100 percent disability retirement.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  3. 32 CFR 48.508 - Certain 100 percent disability retirement.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    ERIC Educational Resources Information Center

    Ferguson, Wayne S.

    1982-01-01

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

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

    ERIC Educational Resources Information Center

    Jones, Robert F.

    1992-01-01

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

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

    ERIC Educational Resources Information Center

    Conley, Valerie Martin

    2004-01-01

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

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

    ERIC Educational Resources Information Center

    Patton, Carl V.

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

  8. 40 CFR 96.5 - Retired unit exemption.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  9. 40 CFR 96.5 - Retired unit exemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  10. Positive and Negative Recency Effects in Retirement Savings Decisions

    ERIC Educational Resources Information Center

    Rieskamp, Jorg

    2006-01-01

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

  11. 29 CFR 1625.9 - Prohibition of involuntary retirement.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 4 2013-07-01 2013-07-01 false Prohibition of involuntary retirement. 1625.9 Section 1625... DISCRIMINATION IN EMPLOYMENT ACT Interpretations § 1625.9 Prohibition of involuntary retirement. (a)(1) As... the terms of a bona fide seniority system or any bona fide employee benefit plan such as a...

  12. 29 CFR 1625.9 - Prohibition of involuntary retirement.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 4 2014-07-01 2014-07-01 false Prohibition of involuntary retirement. 1625.9 Section 1625... DISCRIMINATION IN EMPLOYMENT ACT Interpretations § 1625.9 Prohibition of involuntary retirement. (a)(1) As... the terms of a bona fide seniority system or any bona fide employee benefit plan such as a...

  13. How Has Vesting Changed Since Passage of Employee Retirement Income Security Act?

    ERIC Educational Resources Information Center

    Graham, Avy D.

    1988-01-01

    Provisions of employer-financed retirement plans have been changed to reflect statutory requirements of the Employee Retirement Income Security Act and other laws. The author discusses the vesting provisions of two types of plans--defined benefit pension plans and defined contribution plans. Future revisions, due to the 1986 Tax Reform Act, are…

  14. How Has Vesting Changed Since Passage of Employee Retirement Income Security Act?

    ERIC Educational Resources Information Center

    Graham, Avy D.

    1988-01-01

    Provisions of employer-financed retirement plans have been changed to reflect statutory requirements of the Employee Retirement Income Security Act and other laws. The author discusses the vesting provisions of two types of plans--defined benefit pension plans and defined contribution plans. Future revisions, due to the 1986 Tax Reform Act, are…

  15. Hybrid MCDA Methods to Integrate Multiple Ecosystem Services in Forest Management Planning: A Critical Review

    NASA Astrophysics Data System (ADS)

    Uhde, Britta; Andreas Hahn, W.; Griess, Verena C.; Knoke, Thomas

    2015-08-01

    Multi-criteria decision analysis (MCDA) is a decision aid frequently used in the field of forest management planning. It includes the evaluation of multiple criteria such as the production of timber and non-timber forest products and tangible as well as intangible values of ecosystem services (ES). Hence, it is beneficial compared to those methods that take a purely financial perspective. Accordingly, MCDA methods are increasingly popular in the wide field of sustainability assessment. Hybrid approaches allow aggregating MCDA and, potentially, other decision-making techniques to make use of their individual benefits and leading to a more holistic view of the actual consequences that come with certain decisions. This review is providing a comprehensive overview of hybrid approaches that are used in forest management planning. Today, the scientific world is facing increasing challenges regarding the evaluation of ES and the trade-offs between them, for example between provisioning and regulating services. As the preferences of multiple stakeholders are essential to improve the decision process in multi-purpose forestry, participatory and hybrid approaches turn out to be of particular importance. Accordingly, hybrid methods show great potential for becoming most relevant in future decision making. Based on the review presented here, the development of models for the use in planning processes should focus on participatory modeling and the consideration of uncertainty regarding available information.

  16. Hybrid MCDA Methods to Integrate Multiple Ecosystem Services in Forest Management Planning: A Critical Review.

    PubMed

    Uhde, Britta; Hahn, W Andreas; Griess, Verena C; Knoke, Thomas

    2015-08-01

    Multi-criteria decision analysis (MCDA) is a decision aid frequently used in the field of forest management planning. It includes the evaluation of multiple criteria such as the production of timber and non-timber forest products and tangible as well as intangible values of ecosystem services (ES). Hence, it is beneficial compared to those methods that take a purely financial perspective. Accordingly, MCDA methods are increasingly popular in the wide field of sustainability assessment. Hybrid approaches allow aggregating MCDA and, potentially, other decision-making techniques to make use of their individual benefits and leading to a more holistic view of the actual consequences that come with certain decisions. This review is providing a comprehensive overview of hybrid approaches that are used in forest management planning. Today, the scientific world is facing increasing challenges regarding the evaluation of ES and the trade-offs between them, for example between provisioning and regulating services. As the preferences of multiple stakeholders are essential to improve the decision process in multi-purpose forestry, participatory and hybrid approaches turn out to be of particular importance. Accordingly, hybrid methods show great potential for becoming most relevant in future decision making. Based on the review presented here, the development of models for the use in planning processes should focus on participatory modeling and the consideration of uncertainty regarding available information.

  17. Multi-Objective Hybrid Optimal Control for Interplanetary Mission Planning

    NASA Technical Reports Server (NTRS)

    Englander, Jacob A.

    2014-01-01

    Preliminary design of low-thrust interplanetary missions is a highly complex process. The mission designer must choose discrete parameters such as the number of flybys, the bodies at which those flybys are performed, and in some cases the final destination. Because low-thrust trajectory design is tightly coupled with systems design, power and propulsion characteristics must be chosen as well. In addition, a time-history of control variables must be chosen which defines the trajectory. There are often may thousands, if not millions, of possible trajectories to be evaluated. The customer who commissions a trajectory design is not usually interested in a point solution, but rather the exploration of the trade space of trajectories between several different objective functions. This can be a very expensive process in terms of the number of human analyst hours required. An automated approach is therefore very desirable. This work presents such an approach by posing the mission design problem as a multi-objective hybrid optimal control problem. The method is demonstrated on hypothetical mission to the main asteroid belt and to Deimos.

  18. Multi-Objective Hybrid Optimal Control for Interplanetary Mission Planning

    NASA Technical Reports Server (NTRS)

    Englander, Jacob

    2015-01-01

    Preliminary design of low-thrust interplanetary missions is a highly complex process. The mission designer must choose discrete parameters such as the number of flybys, the bodies at which those flybys are performed, and in some cases the final destination. Because low-thrust trajectory design is tightly coupled with systems design, power and propulsion characteristics must be chosen as well. In addition, a time-history of control variables must be chosen which defines the trajectory. There are often many thousands, if not millions, of possible trajectories to be evaluated. The customer who commissions a trajectory design is not usually interested in a point solution, but rather the exploration of the trade space of trajectories between several different objective functions. This can be very expensive process in terms of the number of human analyst hours required. An automated approach is therefore very desirable. This work presents such an approach by posing the mission design problem as a multi-objective hybrid optimal control problem. The methods is demonstrated on hypothetical mission to the main asteroid belt and to Deimos.

  19. 26 CFR 1.411(b)(5)-1 - Reduction in rate of benefit accrual under a defined benefit plan.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... rules relating to statutory hybrid plan conversion amendments. Paragraph (d) of this section describes... life annuity payable commencing at normal retirement age (which is age 65) equal to 1 percent of the... also credited with a pay credit under the plan equal to 7 percent of the participant's compensation...

  20. Hybrid Co-Evolutionary Motion Planning via Visibility-Based Repair

    NASA Technical Reports Server (NTRS)

    Dozier, Gerry; McCullough, Shaun; Brown, Edward, Jr.; Homaifar, Abdollah; Bikdash, Mar-wan

    1997-01-01

    This paper introduces a hybrid co-evolutionary system for global motion planning within unstructured environments. This system combines the concept of co-evolutionary search along with a concept that we refer to as the visibility-based repair to form a hybrid which quickly transforms infeasible motions into feasible ones. Also, this system makes use of a novel representation scheme for the obstacles within an environment. Our hybrid evolutionary system differs from other evolutionary motion planners in that (1) more emphasis is placed on repairing infeasible motions to develop feasible motions rather than using simulated evolution exclusively as a means of discovering feasible motions, (2) a continuous map of the environment is used rather than a discretized map, and (3) it develops global motion plans for multiple mobile destinations by co-evolving populations of sub-global motion plans. In this paper, we demonstrate the effectiveness of this system by using it to solve two challenging motion planning problems where multiple targets try to move away from a point robot.

  1. Planning Hybrid Intensity Modulated Radiation Therapy for Whole-breast Irradiation

    SciTech Connect

    Farace, Paolo; Zucca, Sergio; Solla, Ignazio; Fadda, Giuseppina; Durzu, Silvia; Porru, Sergio; Meleddu, Gianfranco; Deidda, Maria Assunta; Possanzini, Marco; Orru, Sivia; Lay, Giancarlo

    2012-09-01

    Purpose: To test tangential and not-tangential hybrid intensity modulated radiation therapy (IMRT) for whole-breast irradiation. Methods and Materials: Seventy-eight (36 right-, 42 left-) breast patients were randomly selected. Hybrid IMRT was performed by direct aperture optimization. A semiautomated method for planning hybrid IMRT was implemented using Pinnacle scripts. A plan optimization volume (POV), defined as the portion of the planning target volume covered by the open beams, was used as the target objective during inverse planning. Treatment goals were to prescribe a minimum dose of 47.5 Gy to greater than 90% of the POV and to minimize the POV and/or normal tissue receiving a dose greater than 107%. When treatment goals were not achieved by using a 4-field technique (2 conventional open plus 2 IMRT tangents), a 6-field technique was applied, adding 2 non tangential (anterior-oblique) IMRT beams. Results: Using scripts, manual procedures were minimized (choice of optimal beam angle, setting monitor units for open tangentials, and POV definition). Treatment goals were achieved by using the 4-field technique in 61 of 78 (78%) patients. The 6-field technique was applied in the remaining 17 of 78 (22%) patients, allowing for significantly better achievement of goals, at the expense of an increase of low-dose ({approx}5 Gy) distribution in the contralateral tissue, heart, and lungs but with no significant increase of higher doses ({approx}20 Gy) in heart and lungs. The mean monitor unit contribution to IMRT beams was significantly greater (18.7% vs 9.9%) in the group of patients who required 6-field procedure. Conclusions: Because hybrid IMRT can be performed semiautomatically, it can be planned for a large number of patients with little impact on human or departmental resources, promoting it as the standard practice for whole-breast irradiation.

  2. 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.

  3. 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.

  4. 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)

  5. 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…

  6. 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…

  7. NEA Retirement and Benefits Forum: Selected Proceedings (Clearwater Beach, Florida, October 18-21, 1990).

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The National Education Association (NEA) Retirement and Benefits Forum is an annual event where leaders, lobbyists, researchers, and trustees of retirement and health and welfare plans meet to learn about and discuss current and future retirement and benefits issues. This report of the 1990 forum contains 10 selected papers and a welcoming speech…

  8. A Preliminary Investigation of Factors Affecting Appraisal of the Decision to Take Early Retirement.

    ERIC Educational Resources Information Center

    Gowan, Mary A.

    1998-01-01

    Examines why individuals elect to take the early retirement package offered by their employer, as well as factors affecting their appraisal of that decision. Results suggest that all early retirement decisions are not voluntary. Individuals who do not wish to retire and who had lower self-esteem, fewer financial resources, and plans to continue…

  9. 32 CFR 48.403 - Payment of nonwithheld reduction of retired pay.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 1 2014-07-01 2014-07-01 false Payment of nonwithheld reduction of retired pay. 48.403 Section 48.403 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Reduction of Retired Pay §...

  10. 32 CFR 48.403 - Payment of nonwithheld reduction of retired pay.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 1 2013-07-01 2013-07-01 false Payment of nonwithheld reduction of retired pay. 48.403 Section 48.403 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Reduction of Retired Pay §...

  11. 32 CFR 48.403 - Payment of nonwithheld reduction of retired pay.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 1 2012-07-01 2012-07-01 false Payment of nonwithheld reduction of retired pay. 48.403 Section 48.403 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Reduction of Retired Pay §...

  12. 32 CFR 48.403 - Payment of nonwithheld reduction of retired pay.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Payment of nonwithheld reduction of retired pay. 48.403 Section 48.403 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Reduction of Retired Pay §...

  13. A Preliminary Investigation of Factors Affecting Appraisal of the Decision to Take Early Retirement.

    ERIC Educational Resources Information Center

    Gowan, Mary A.

    1998-01-01

    Examines why individuals elect to take the early retirement package offered by their employer, as well as factors affecting their appraisal of that decision. Results suggest that all early retirement decisions are not voluntary. Individuals who do not wish to retire and who had lower self-esteem, fewer financial resources, and plans to continue…

  14. NEA Retirement and Benefits Forum: Selected Proceedings (Clearwater Beach, Florida, October 18-21, 1990).

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The National Education Association (NEA) Retirement and Benefits Forum is an annual event where leaders, lobbyists, researchers, and trustees of retirement and health and welfare plans meet to learn about and discuss current and future retirement and benefits issues. This report of the 1990 forum contains 10 selected papers and a welcoming speech…

  15. 26 CFR 1.408-4 - Treatment of distributions from individual retirement arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement arrangements. 1.408-4 Section 1.408-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.408-4 Treatment of distributions from individual retirement arrangements. (a) General... distributed or deemed paid or distributed from an individual retirement account or individual...

  16. 26 CFR 1.408-4 - Treatment of distributions from individual retirement arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retirement arrangements. 1.408-4 Section 1.408-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.408-4 Treatment of distributions from individual retirement arrangements. (a) General... distributed or deemed paid or distributed from an individual retirement account or individual...

  17. 26 CFR 1.408-4 - Treatment of distributions from individual retirement arrangements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement arrangements. 1.408-4 Section 1.408-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.408-4 Treatment of distributions from individual retirement arrangements. (a) General... distributed or deemed paid or distributed from an individual retirement account or individual...

  18. 26 CFR 1.408-4 - Treatment of distributions from individual retirement arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement arrangements. 1.408-4 Section 1.408-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.408-4 Treatment of distributions from individual retirement arrangements. (a) General... distributed or deemed paid or distributed from an individual retirement account or individual...

  19. Patterns in income source expectations for retirement among preretirees.

    PubMed

    Whitaker, Elizabeth A; Bokemeier, Janet

    2014-07-01

    Financial planning for retirement is a lifelong process constrained by financial literacy, resources, and competing demands for resources across the life course. Further, social structure shapes the availability of options for funding retirement. The social and economic frameworks surrounding retirement planning are changing, and policy makers and researchers question whether retirement expectations have adapted. To explore this question, this research used k-means cluster analysis of a 2010 survey data set to identify natural groupings of Michigan adult preretirees based on their expectations of income sources for retirement. The cluster analysis identified six distinct groups that hold very different expectations. Most had expectations that are not consistent with projected changes in social structure and resource availability and those that did were more likely to occupy traditionally privileged statuses including being White, male, and married.

  20. Multi-site production planning in hybrid make-to-stock/make-to-order production environment

    NASA Astrophysics Data System (ADS)

    Rafiei, Hamed; Rabbani, Masoud; Kokabi, Reza

    2014-06-01

    Today competitive environment has enforced practitioners and researchers to pay great attention to issues enhancing both production and marketing competitiveness. To do so, it has been obligatory for the firms to consider production side activities while customer requirements are on the other side of competition. In this regard, hybrid make-to-stock (MTS)/make-to-order (MTO) production systems have revealed outstanding results. This paper addresses multi-site production planning of a hybrid manufacturing firm for the first time in the hybrid systems' body of literature. In this regard, a network of suppliers, manufacturers and customers is considered for which a mixed-integer mathematical model is proposed. Objective function of the proposed mathematical model seeks to maximize profitability of the manufacturing firm. Because of computational complexity of the developed mathematical model, a genetic algorithm is developed upon which numerical experiments are reported in order to show validity and applicability of the proposed model.

  1. Skylab mission planning support through the use of a hybrid simulation

    NASA Technical Reports Server (NTRS)

    Hammer, M. W.; Mcniel, D. O.

    1974-01-01

    The manner in which a hybrid simulation was used in support of Skylab operations in the area of dynamics and control is described. Simulation results were used in the development of acceptable vehicle maneuvers and in the verification of acceptability when the maneuvers were integrated into daily flight plans. The criterion of acceptability was based on vehicle controllability and the minimization of thruster system propellant usage. A simulation of a representative daily flight plan containing three experimental maneuvers is included, along with thruster attitude control system propellant usage tables which show predicted and actual usage for each mission. The inherent characteristics of quick turnaround and flexibility afforded by the hybrid computer proved invaluable in the operations support required throughout the Skylab mission.

  2. Selection of a Planning Horizon for a Hybrid Microgrid Using Simulated Wind Forecasts

    DTIC Science & Technology

    2014-12-01

    microgrid containing both wind turbines and fossil fuel based power sources. Our simulation model produces realistic weather forecast scenarios, which...outcome and the uncertainty inherent in this prediction. The optimization model then generates an operating plan for the microgrid that is designed...the simulation methodology used to generate wind forecasts. In Section 3 we develop a mathematical model of the hybrid microgrid performance. Results

  3. Hybrid supply chain model for material requirement planning under financial constraints: A case study

    NASA Astrophysics Data System (ADS)

    Curci, Vita; Dassisti, Michele; Josefa, Mula Bru; Manuel, Díaz Madroñero

    2014-10-01

    Supply chain model (SCM) are potentially capable to integrate different aspects in supporting decision making for enterprise management tasks. The aim of the paper is to propose an hybrid mathematical programming model for optimization of production requirements resources planning. The preliminary model was conceived bottom-up from a real industrial case analysed oriented to maximize cash flow. Despite the intense computational effort required to converge to a solution, optimisation done brought good result in solving the objective function.

  4. A hybrid simulation approach for integrating safety behavior into construction planning: An earthmoving case study.

    PubMed

    Goh, Yang Miang; Askar Ali, Mohamed Jawad

    2016-08-01

    One of the key challenges in improving construction safety and health is the management of safety behavior. From a system point of view, workers work unsafely due to system level issues such as poor safety culture, excessive production pressure, inadequate allocation of resources and time and lack of training. These systemic issues should be eradicated or minimized during planning. However, there is a lack of detailed planning tools to help managers assess the impact of their upstream decisions on worker safety behavior. Even though simulation had been used in construction planning, the review conducted in this study showed that construction safety management research had not been exploiting the potential of simulation techniques. Thus, a hybrid simulation framework is proposed to facilitate integration of safety management considerations into construction activity simulation. The hybrid framework consists of discrete event simulation (DES) as the core, but heterogeneous, interactive and intelligent (able to make decisions) agents replace traditional entities and resources. In addition, some of the cognitive processes and physiological aspects of agents are captured using system dynamics (SD) approach. The combination of DES, agent-based simulation (ABS) and SD allows a more "natural" representation of the complex dynamics in construction activities. The proposed hybrid framework was demonstrated using a hypothetical case study. In addition, due to the lack of application of factorial experiment approach in safety management simulation, the case study demonstrated sensitivity analysis and factorial experiment to guide future research.

  5. A Hybrid Metaheuristic DE/CS Algorithm for UCAV Three-Dimension Path Planning

    PubMed Central

    Wang, Gaige; Guo, Lihong; Duan, Hong; Wang, Heqi; Liu, Luo; Shao, Mingzhen

    2012-01-01

    Three-dimension path planning for uninhabited combat air vehicle (UCAV) is a complicated high-dimension optimization problem, which primarily centralizes on optimizing the flight route considering the different kinds of constrains under complicated battle field environments. A new hybrid metaheuristic differential evolution (DE) and cuckoo search (CS) algorithm is proposed to solve the UCAV three-dimension path planning problem. DE is applied to optimize the process of selecting cuckoos of the improved CS model during the process of cuckoo updating in nest. The cuckoos can act as an agent in searching the optimal UCAV path. And then, the UCAV can find the safe path by connecting the chosen nodes of the coordinates while avoiding the threat areas and costing minimum fuel. This new approach can accelerate the global convergence speed while preserving the strong robustness of the basic CS. The realization procedure for this hybrid metaheuristic approach DE/CS is also presented. In order to make the optimized UCAV path more feasible, the B-Spline curve is adopted for smoothing the path. To prove the performance of this proposed hybrid metaheuristic method, it is compared with basic CS algorithm. The experiment shows that the proposed approach is more effective and feasible in UCAV three-dimension path planning than the basic CS model. PMID:23193383

  6. Retirement Confidence Survey 2000 including results from the RCS Minority Survey and the Small Employer Retirement Survey.

    PubMed

    Salisbury, D L; Helman, R; Ostuw, P; Yakoboski, P

    2000-06-01

    The year 2000 represents the 10th anniversary of the Retirement Confidence Survey (RCS), and the third year for the Minority RCS and Small Employer Retirement Survey (SERS). Key RCS findings over the past 10 years include: The fraction of workers saving for retirement has trended upward, and today 80 percent of households report that they have begun to save. The fraction of workers who have attempted to calculate how much they need to save for retirement has risen noticeably over the past several years. Today, 56 percent of households report that they have attempted the calculation. One-half of workers who have attempted such a calculation report that it has changed their behavior, such as saving more and/or changing where they invest their retirement savings. Workers who have done the calculation appear to be in better shape regarding their retirement finances. Worker confidence in the ability of Social Security to maintain benefit levels bottomed out in 1994 and 1995. Workers today are just as confident as they were in 1992, although the majority remain not confident in Social Security. Regarding overall retirement confidence, Hispanic-Americans tend to be the least confident among the surveyed minority groups that they will have enough money to live comfortably throughout their retirement years. Key SERS findings include: While cost and administrative issues do matter to small employers, they are not the primary reasons for low plan sponsorship rates. Employee-related reasons are most often cited as the most important factor for not offering a retirement plan. Business-related reasons, such as profitability, are also a main decision-driver. It is important to note what small employers without plans do not know about plan sponsorship. Small employers that do sponsor a retirement plan report that offering a plan has a positive impact on both their ability to attract and retain quality employees and the attitude and performance of their employees. The survey

  7. Towards integration of PET/MR hybrid imaging into radiation therapy treatment planning

    SciTech Connect

    Paulus, Daniel H.; Thorwath, Daniela; Schmidt, Holger; Quick, Harald H.

    2014-07-15

    Purpose: Multimodality imaging has become an important adjunct of state-of-the-art radiation therapy (RT) treatment planning. Recently, simultaneous PET/MR hybrid imaging has become clinically available and may also contribute to target volume delineation and biological individualization in RT planning. For integration of PET/MR hybrid imaging into RT treatment planning, compatible dedicated RT devices are required for accurate patient positioning. In this study, prototype RT positioning devices intended for PET/MR hybrid imaging are introduced and tested toward PET/MR compatibility and image quality. Methods: A prototype flat RT table overlay and two radiofrequency (RF) coil holders that each fix one flexible body matrix RF coil for RT head/neck imaging have been evaluated within this study. MR image quality with the RT head setup was compared to the actual PET/MR setup with a dedicated head RF coil. PET photon attenuation and CT-based attenuation correction (AC) of the hardware components has been quantitatively evaluated by phantom scans. Clinical application of the new RT setup in PET/MR imaging was evaluated in anin vivo study. Results: The RT table overlay and RF coil holders are fully PET/MR compatible. MR phantom and volunteer imaging with the RT head setup revealed high image quality, comparable to images acquired with the dedicated PET/MR head RF coil, albeit with 25% reduced SNR. Repositioning accuracy of the RF coil holders was below 1 mm. PET photon attenuation of the RT table overlay was calculated to be 3.8% and 13.8% for the RF coil holders. With CT-based AC of the devices, the underestimation error was reduced to 0.6% and 0.8%, respectively. Comparable results were found within the patient study. Conclusions: The newly designed RT devices for hybrid PET/MR imaging are PET and MR compatible. The mechanically rigid design and the reproducible positioning allow for straightforward CT-based AC. The systematic evaluation within this study provides the

  8. Towards integration of PET/MR hybrid imaging into radiation therapy treatment planning.

    PubMed

    Paulus, Daniel H; Thorwath, Daniela; Schmidt, Holger; Quick, Harald H

    2014-07-01

    Multimodality imaging has become an important adjunct of state-of-the-art radiation therapy (RT) treatment planning. Recently, simultaneous PET/MR hybrid imaging has become clinically available and may also contribute to target volume delineation and biological individualization in RT planning. For integration of PET/MR hybrid imaging into RT treatment planning, compatible dedicated RT devices are required for accurate patient positioning. In this study, prototype RT positioning devices intended for PET/MR hybrid imaging are introduced and tested toward PET/MR compatibility and image quality. A prototype flat RT table overlay and two radiofrequency (RF) coil holders that each fix one flexible body matrix RF coil for RT head/neck imaging have been evaluated within this study. MR image quality with the RT head setup was compared to the actual PET/MR setup with a dedicated head RF coil. PET photon attenuation and CT-based attenuation correction (AC) of the hardware components has been quantitatively evaluated by phantom scans. Clinical application of the new RT setup in PET/MR imaging was evaluated in anin vivo study. The RT table overlay and RF coil holders are fully PET/MR compatible. MR phantom and volunteer imaging with the RT head setup revealed high image quality, comparable to images acquired with the dedicated PET/MR head RF coil, albeit with 25% reduced SNR. Repositioning accuracy of the RF coil holders was below 1 mm. PET photon attenuation of the RT table overlay was calculated to be 3.8% and 13.8% for the RF coil holders. With CT-based AC of the devices, the underestimation error was reduced to 0.6% and 0.8%, respectively. Comparable results were found within the patient study. The newly designed RT devices for hybrid PET/MR imaging are PET and MR compatible. The mechanically rigid design and the reproducible positioning allow for straightforward CT-based AC. The systematic evaluation within this study provides the technical basis for the clinical

  9. 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.…

  10. 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.…

  11. Projection of retirement adequacy using wealth-need ratio: A case study in Malaysia

    NASA Astrophysics Data System (ADS)

    Alaudin, Ros Idayuwati; Ismail, Noriszura; Isa, Zaidi

    2015-02-01

    Adequacy of retirement income is very important to maintain a comfortable living standard during retirement. Under a life cycle model, assets are mainly accumulated during an individual's work life to finance consumption after retirement. A generally accepted goal of retirement planning is to provide enough income during retirement to prevent the level of living from dropping much below the pre-retirement level. Retirement wealth can be defined as adequate if the total retirement income is equal or greater than the desired total retirement consumption (or needs). In this study, retirement adequacy is projected using the Malaysian Household Income Survey (HIS) 2009 data which is based on 5881 sample of households and contains information on income, demographic and socioeconomic status of each household. Besides the projection of retirement adequacy, a regression of the ratio of projected wealth to needs (or wealth-needs ratio) is performed to investigate the demographic and socioeconomic determinants of retirement adequacy in Malaysia. The results show that 69% of households in Malaysia are adequately prepared for retirement.

  12. 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.

  13. 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)

  14. 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)

  15. 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...

  16. 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");…

  17. 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…

  18. 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");…

  19. Employee benefits, retirement patterns, and implications for increased work life.

    PubMed

    Fronstin, P

    1997-04-01

    This Issue Brief examines why policymakers are concerned about the trend toward early retirement and how it relates to Social Security, Medicare, and employee health and retirement benefits. It reviews the rationale for the effects of economic incentives on early retirement decisions and includes a summary of empirical literature on the retirement process. It presents data on how employee benefits influence workers' expected retirement patterns. Finally, it examines the implications of public policies to reverse early-retirement trends and raise the eligibility age for Social Security and Medicare. An employee Benefit Research Institute/Gallup survey indicates that there is a direct link between a worker's decision to retire early and the availability of retiree health benefits. In 1993, 61 percent of workers reported that they would not retire before becoming eligible for Medicare if their employer did not provide retiree health benefits. Participation in a pension plan can be an important determinant of retirement. Twenty-one percent of pension plan participants planned to stop working before age 65, compared with 12 percent among nonparticipants. Workers whose primary pension plan was a defined benefit plan were more likely to expect to stop working before age 65 (23 percent) than workers whose primary plan was a defined contribution plan (18 percent). Expected income replacement rates effect retirement patterns, indicating that as the expected replacement increases, the probability of expecting to stop working before age 65 increases. Twenty-two percent of workers with an expected income replacement rate below 60 percent expected to stop working before age 65, compared with 29 percent for those in the 60-69 percent replacement range, and 30 percent for those in the 70-79 percent replacement range. Workers expecting to receive retiree health insurance are more likely to expect to stop working before age 65 than workers who do not expect to have retiree health

  20. A hybrid strategy of offline adaptive planning and online image guidance for prostate cancer radiotherapy

    NASA Astrophysics Data System (ADS)

    Lei, Yu; Wu, Qiuwen

    2010-04-01

    Offline adaptive radiotherapy (ART) has been used to effectively correct and compensate for prostate motion and reduce the required margin. The efficacy depends on the characteristics of the patient setup error and interfraction motion through the whole treatment; specifically, systematic errors are corrected and random errors are compensated for through the margins. In online image-guided radiation therapy (IGRT) of prostate cancer, the translational setup error and inter-fractional prostate motion are corrected through pre-treatment imaging and couch correction at each fraction. However, the rotation and deformation of the target are not corrected and only accounted for with margins in treatment planning. The purpose of this study was to investigate whether the offline ART strategy is necessary for an online IGRT protocol and to evaluate the benefit of the hybrid strategy. First, to investigate the rationale of the hybrid strategy, 592 cone-beam-computed tomography (CBCT) images taken before and after each fraction for an online IGRT protocol from 16 patients were analyzed. Specifically, the characteristics of prostate rotation were analyzed. It was found that there exist systematic inter-fractional prostate rotations, and they are patient specific. These rotations, if not corrected, are persistent through the treatment fraction, and rotations detected in early fractions are representative of those in later fractions. These findings suggest that the offline adaptive replanning strategy is beneficial to the online IGRT protocol with further margin reductions. Second, to quantitatively evaluate the benefit of the hybrid strategy, 412 repeated helical CT scans from 25 patients during the course of treatment were included in the replanning study. Both low-risk patients (LRP, clinical target volume, CTV = prostate) and intermediate-risk patients (IRP, CTV = prostate + seminal vesicles) were included in the simulation. The contours of prostate and seminal vesicles were

  1. Tax Advantage Retirement Savings for the Military

    DTIC Science & Technology

    1999-04-01

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

  2. 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

  3. 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

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

    PubMed

    Nelson, C T

    1987-09-01

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

  5. 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.

  6. 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

  7. Emotional Problems in Retirement and What Can Be Done.

    ERIC Educational Resources Information Center

    Bradford, Leland P.

    1979-01-01

    Gives recommendations for both long-range preparation and last-minute preretirement planning. Methods are being developed that can alert those facing retirement to the emotional difficulties they may face and help them plan ways of coping with problems. Difficulties include sense of belonging, socialization problems, achievement problems and…

  8. Institutional Responsibility: Helping Employees Successfully Manage Their Retirement Funds.

    ERIC Educational Resources Information Center

    Morrell, Louis R.

    1994-01-01

    College administrators have an obligation to educate faculty and staff as consumers of retirement plan services. Employers can face liability if they limit plan participation to overly restrictive investment alternatives. A task force representing employees should be appointed to make vendor selections. (MSE)

  9. Corrective Action Decision Document/Corrective Action Plan for the 92-Acre Area and Corrective Action Unit 111: Area 5 WMD Retired Mixed Waste Pits, Nevada National Security Site, Nevada

    SciTech Connect

    NSTec Environmental Restoration

    2010-11-22

    This Corrective Action Decision Document/Corrective Action Plan (CADD/CAP) has been prepared for the 92-Acre Area, the southeast quadrant of the Radioactive Waste Management Site, located in Area 5 of the Nevada National Security Site (NNSS). The 92-Acre Area includes Corrective Action Unit (CAU) 111, 'Area 5 WMD Retired Mixed Waste Pits.' Data Quality Objectives (DQOs) were developed for the 92-Acre Area, which includes CAU 111. The result of the DQO process was that the 92-Acre Area is sufficiently characterized to provide the input data necessary to evaluate corrective action alternatives (CAAs) without the collection of additional data. The DQOs are included as Appendix A of this document. This CADD/CAP identifies and provides the rationale for the recommended CAA for the 92-Acre Area, provides the plan for implementing the CAA, and details the post-closure plan. When approved, this CADD/CAP will supersede the existing Pit 3 (P03) Closure Plan, which was developed in accordance with Title 40 Code of Federal Regulations (CFR) Part 265, 'Interim Status Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities.' This document will also serve as the Closure Plan and the Post-Closure Plan, which are required by 40 CFR 265, for the 92-Acre Area. After closure activities are complete, a request for the modification of the Resource Conservation and Recovery Act Permit that governs waste management activities at the NNSS will be submitted to the Nevada Division of Environmental Protection to incorporate the requirements for post-closure monitoring. Four CAAs, ranging from No Further Action to Clean Closure, were evaluated for the 92-Acre Area. The CAAs were evaluated on technical merit focusing on performance, reliability, feasibility, safety, and cost. Based on the evaluation of the data used to develop the conceptual site model; a review of past, current, and future operations at the site; and the detailed and comparative

  10. Corrective Action Decision Document/Corrective Action Plan for the 92-Acre Area and Corrective Action Unit 111: Area 5 WMD Retired Mixed Waste Pits, Nevada Test Site, Nevada

    SciTech Connect

    NSTec Environmental Restoration

    2009-07-31

    This Corrective Action Decision Document/Corrective Action Plan (CADD/CAP) has been prepared for the 92-Acre Area, the southeast quadrant of the Radioactive Waste Management Site, located in Area 5 of the Nevada Test Site (NTS). The 92-Acre Area includes Corrective Action Unit (CAU) 111, 'Area 5 WMD Retired Mixed Waste Pits.' Data Quality Objectives (DQOs) were developed for the 92-Acre Area, which includes CAU 111. The result of the DQO process was that the 92-Acre Area is sufficiently characterized to provide the input data necessary to evaluate corrective action alternatives (CAAs) without the collection of additional data. The DQOs are included as Appendix A of this document. This CADD/CAP identifies and provides the rationale for the recommended CAA for the 92-Acre Area, provides the plan for implementing the CAA, and details the post-closure plan. When approved, this CADD/CAP will supersede the existing Pit 3 (P03) Closure Plan, which was developed in accordance with Title 40 Code of Federal Regulations (CFR) Part 265, 'Interim Status Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities.' This document will also serve as the Closure Plan and the Post-Closure Plan, which are required by 40 CFR 265, for the 92-Acre Area. After closure activities are complete, a request for the modification of the Resource Conservation and Recovery Act Permit that governs waste management activities at the NTS will be submitted to the Nevada Division of Environmental Protection to incorporate the requirements for post-closure monitoring. Four CAAs, ranging from No Further Action to Clean Closure, were evaluated for the 92-Acre Area. The CAAs were evaluated on technical merit focusing on performance, reliability, feasibility, safety, and cost. Based on the evaluation of the data used to develop the conceptual site model; a review of past, current, and future operations at the site; and the detailed and comparative analysis of the

  11. Comparing replacement rates under private and federal retirement systems.

    PubMed

    Martin, Patricia P

    One measure of the adequacy of retirement income is replacement rate - the percentage of pre-retirement salary that is available to a worker in retirement. This article compares salary replacement rates for private-sector employees of medium and large private establishments with those for federal employees under the Civil Service Retirement System and the Federal Employees Retirement System. Because there is no standard benefit formula to represent the variety of formulas available in the private sector, a composite defined benefit formula was developed using the characteristics of plans summarized in the Bureau of Labor Statistics Medium and Large Employer Plan Survey. The resulting "typical" private-sector defined benefit plan, with an accompanying defined contribution plan, was then compared with the two federal systems. The Civil Service Retirement System (CSRS) is a stand-alone defined benefit plan whose participants are not covered by Social Security. Until passage of the 1983 Amendments to Social Security Act, it was the only retirement plan for most federal civilian employees. Provisions of the 1983 Amendments were designed to restore long-term financial stability to the Social Security trust funds. One provision created the Federal Employees Retirement System (FERS), which covers federal employees hired after 1983. It was one of the provisions designed to restore long-term financial stability to the Social Security trust funds. FERS employees contribute to and are covered by Social Security. FERS, which is a defined benefit plan, also includes a basic benefit and a 401(k)-type plan known as the Thrift Savings Plan (TSP). To compare how retirees would fare under the three different retirement systems, benefits of employees retiring at age 65 with 35 years of service were calculated using hypothetical workers with steady earnings. Workers were classified according to a percentage of the average wage in the economy: low earners (45 percent), average earners

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

    PubMed

    VanDerhei, Jack

    2014-02-01

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

  13. [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

  14. 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

  15. 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

  16. A holistic approach towards optimal planning of hybrid renewable energy systems: Combining hydroelectric and wind energy

    NASA Astrophysics Data System (ADS)

    Dimas, Panagiotis; Bouziotas, Dimitris; Efstratiadis, Andreas; Koutsoyiannis, Demetris

    2014-05-01

    Hydropower with pumped storage is a proven technology with very high efficiency that offers a unique large-scale energy buffer. Energy storage is employed by pumping water upstream to take advantage of the excess of produced energy (e.g. during night) and next retrieving this water to generate hydro-power during demand peaks. Excess energy occurs due to other renewables (wind, solar) whose power fluctuates in an uncontrollable manner. By integrating these with hydroelectric plants with pumped storage facilities we can form autonomous hybrid renewable energy systems. The optimal planning and management thereof requires a holistic approach, where uncertainty is properly represented. In this context, a novel framework is proposed, based on stochastic simulation and optimization. This is tested in an existing hydrosystem of Greece, considering its combined operation with a hypothetical wind power system, for which we seek the optimal design to ensure the most beneficial performance of the overall scheme.

  17. Introduction to Special Issue: The Retirement Career Phase across Cultures.

    PubMed

    Lytle, Megan C

    2015-06-01

    Increasingly, older workers in the United States remain in the workforce beyond retirement age, meaning the term "retirement" might include at least some form of workforce participation. Although the proportions of women and individuals from racial and ethnic minority groups working past the age of 65 has significantly increased (Wegman & McGee, 2004); few scholars have examined the retirement career phase from a multicultural perspective. This special issue will critically review vocational literature as well as provide specific recommendations for research and practice with the aim of helping scholars and practitioners conceptualize the current concerns older adults across cultures (e.g., women and racial/ethnic minorities, among others) face during retirement planning.

  18. What the 2008 stock market crash means for retirement security.

    PubMed

    Butrica, Barbara A; Smith, Karen E; Toder, Eric J

    2010-10-01

    The 2008 stock market crash raises concerns about retirement security, especially since the increased prevalence of 401(k) and similar retirement saving plans means that more Americans are now stakeholders in the equity market than in the past. Using a dynamic microsimulation model, this paper explores the ability of alternate future stock market scenarios to restore retirement assets. The authors find that those near retirement could fare the worst because they have no time to recoup their losses. Mid-career workers could fare better because they have more time to rebuild their wealth. They may even gain income if they buy stocks at low prices and get above-average rates of return. High-income groups will be the most affected because they are most likely to have financial assets and to be invested in the stock market.

  19. Making the Jump to Hybrid Space: Employing Face-to-Face and Online Modalities in a Special Event Planning Course

    ERIC Educational Resources Information Center

    Fortune, Mary F.

    2012-01-01

    Every quarter at California State University East Bay, a special event-planning course is offered in a hybrid format (face-to-face and online) and uses interactive Problem-Based Learning (PBL) activities designed to challenge and inspire intellectual growth. The PLB method is different in that students are not only receivers of knowledge but are…

  20. 78 FR 14233 - Electronic Retirement Processing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-05

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

  1. 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…

  2. Optimal planning of LEO active debris removal based on hybrid optimal control theory

    NASA Astrophysics Data System (ADS)

    Yu, Jing; Chen, Xiao-qian; Chen, Li-hu

    2015-06-01

    The mission planning of Low Earth Orbit (LEO) active debris removal problem is studied in this paper. Specifically, the Servicing Spacecraft (SSc) and several debris exist on near-circular near-coplanar LEOs. The SSc should repeatedly rendezvous with the debris, and de-orbit them until all debris are removed. Considering the long-duration effect of J2 perturbation, a linear dynamics model is used for each rendezvous. The purpose of this paper is to find the optimal service sequence and rendezvous path with minimum total rendezvous cost (Δv) for the whole mission, and some complex constraints (communication time window constraint, terminal state constraint, and time distribution constraint) should be satisfied meanwhile. Considering this mission as a hybrid optimal control problem, a mathematical model is proposed, as well as the solution method. The proposed approach is demonstrated by a typical active debris removal problem. Numerical experiments show that (1) the model and solution method proposed in this paper can effectively address the planning problem of LEO debris removal; (2) the communication time window constraint and the J2 perturbation have considerable influences on the optimization results; and (3) under the same configuration, some suboptimal sequences are equivalent to the optimal one since their difference in Δv cost is very small.

  3. Multimodal Logistics Network Design over Planning Horizon through a Hybrid Meta-Heuristic Approach

    NASA Astrophysics Data System (ADS)

    Shimizu, Yoshiaki; Yamazaki, Yoshihiro; Wada, Takeshi

    Logistics has been acknowledged increasingly as a key issue of supply chain management to improve business efficiency under global competition and diversified customer demands. This study aims at improving a quality of strategic decision making associated with dynamic natures in logistics network optimization. Especially, noticing an importance to concern with a multimodal logistics under multiterms, we have extended a previous approach termed hybrid tabu search (HybTS). The attempt intends to deploy a strategic planning more concretely so that the strategic plan can link to an operational decision making. The idea refers to a smart extension of the HybTS to solve a dynamic mixed integer programming problem. It is a two-level iterative method composed of a sophisticated tabu search for the location problem at the upper level and a graph algorithm for the route selection at the lower level. To keep efficiency while coping with the resulting extremely large-scale problem, we invented a systematic procedure to transform the original linear program at the lower-level into a minimum cost flow problem solvable by the graph algorithm. Through numerical experiments, we verified the proposed method outperformed the commercial software. The results indicate the proposed approach can make the conventional strategic decision much more practical and is promising for real world applications.

  4. 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…

  5. 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

  6. 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…

  7. 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…

  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. 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…

  10. 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…

  11. Australian baby boomers face retirement during the global financial crisis.

    PubMed

    Kendig, Hal; Wells, Yvonne; O'Loughlin, Kate; Heese, Karla

    2013-01-01

    This paper examines the impact in Australia of the global financial crisis on the baby boom cohort approaching later life. Data from national focus groups of people aged 50 to 64 years (N = 73), conducted in late 2008, found widespread but variable concern and uncertainty concerning work and retirement plans and experiences. A national survey (N = 1,009) of those aged 50 to 64 years in mid-2009 reported lower levels of financial satisfaction compared with other life domains; many planned to postpone retirement. Findings are interpreted in the context of policies and markets that differed significantly from those in the United States, notwithstanding the global nature of the financial crisis.

  12. Improved communication during treatment planning using light-curing hybrid wax for esthetic try-in restorations.

    PubMed

    Witkowski, Siegbert; Kunz, Andreas; Wagenknecht, Günther

    2006-01-01

    The chance for a successful restorative outcome is improved when the clinician, the laboratory technician, and the patient agree on the design and appearance of the planned dental prosthesis as early as possible. A try-in of a planned dental restoration in the patient's mouth provides the parties involved in treatment planning with the ability to determine treatment goals together. The following article describes the use of a novel light-curing hybrid wax, a resin-like material that allows natural-looking, fracture-proof esthetic try-in restorations. Corrections can be made chairside by adding or removing material. The material is suitable for all indications involving fixed or removable dentures. Moreover, as the material can be burned without producing residues, it can be used directly in other applications such as pressable ceramics, ceramics pressed to metal, and casting techniques. A clinical case demonstrating the use of the hybrid wax is also presented.

  13. Encouraging workers to save: the 2005 Retirement Confidence Survey.

    PubMed

    Helman, Ruth; Salisbury, Dallas; Paladino, Variny; Copeland, Craig

    2005-04-01

    This Issue Brief reports findings of the 15th annual Retirement Confidence Survey (RCS), which points to potential solutions to the American retirement savings problem, specifically ways that could help workers save more through their employment-based retirement plans. IMPORTANCE OF EMPLOYER MATCH: More than 7 in 10 workers not currently contributing to their employer-sponsored retirement plan say an employer contribution of up to 5 percent of their salary would make them much more or somewhat more likely to participate (72 percent). SIMPLIFIED OPTIONS: Other retirement plan options that nonparticipants say would make them more likely to contribute are an investment option that automatically becomes more conservative as their retirement date approaches (66 percent) and a feature that automatically raises workers' contributions by a fixed amount or percentage when they receive a pay raise (55 percent). Two-thirds of nonparticipants indicate they would be very or somewhat likely to remain in their employer's plan if they were automatically enrolled (66 percent). SOCIAL SECURITY: Nearly 7 in 10 of today's workers are skeptical that Social Security will continue to provide benefits of at least equal value to those received by current retirees (68 percent). This proportion has remained relatively constant in recent years, but is below the 1995 level (79 percent). Workers continue to be unable to identify the age at which they will be eligible for full Social Security benefits. MOST BEHIND SCHEDULE IN SAVING: A majority of workers believe they are behind schedule when it comes to planning and saving for retirement (55 percent). Most of those behind schedule say that high expenses, particularly everyday expenses (49 percent), child-rearing expenses (39 percent), and medical costs (35 percent), are a major factor in keeping them from saving. LESS THAN HALF HAVE TRIED TO CALCULATE NEEDED SAVINGS: Approximately 4 in 10 workers say they have tried to calculate how much they

  14. kVCT, MVCT, and hybrid CT image studies-Treatment planning and dose delivery equivalence on helical tomotherapy.

    PubMed

    Martin, Spencer; Yartsev, Slav

    2010-06-01

    To determine the equivalence of radiation therapy treatment planning and delivery for various imaging options on helical tomotherapy. Seven treatment plans using identical anatomy and planning parameters were created based on the following CT studies: Standard kilovoltage CT (kVCT); 2, 4, and 6 mm spacing megavoltage CT (MVCT); and 2, 4, and 6 mm hybrid MVCT/kVCT studies. In addition, two kVCT based plans were created to explore the effect of the choice of dose calculation grid for optimization. Calculated and measured dose distributions were compared via volumetric and dosimetric analysis at the planning stage, point dose measurements with ion chamber, along with EDR2 film data for gamma function analysis for distance to agreement of 3 mm and dose differences of 3%, 5%, and 7% using both the commercially available "cheese" phantom and the new QUASAR Verification (QVer) phantom. Plans created for each imaging option showed residual error increasing as image slice spacing increased and critical structure size decreased. With the exception of the low dose area in hybrid studies, point dose measurements were within the calculated/measured dose acceptance criteria of 5% on both the QVer and cheese phantoms. Gamma analysis for the original kVCT plan delivery showed an average of 98.5%±0.5% and 98.8%±0.3% of dose pixels passing kVCT study treatment and delivery quality assurance procedures, respectively. The QVer phantom allows for delivery quality assurance with simultaneous use of two films and more convenient gamma function assessment but shows some measurement discrepancy up to 10% compared to the cheese phantom. The kVCT, MVCT, and kVCT/MVCT hybrid studies showed considerable agreement at both planning and delivery stages. The choice of calculation grid is more important when dealing with smaller anatomical structures. © 2010 American Association of Physicists in Medicine.

  15. 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.

  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. An Early Retirement Program for the Stanford Faculty: Report and Recommendations.

    ERIC Educational Resources Information Center

    Hopkins, David S. P.

    This background paper summarizes the design of a faculty early retirement plan at Stanford University. Summary and recommendations indicate: (1) Budgetary stringencies at Stanford require that the faculty size remain essentially fixed. In view of this situation, a properly designed early retirement program should be adopted as a means of…

  18. Transition to Retirement: Effect of Participation in Preretirement Education in Nigeria

    ERIC Educational Resources Information Center

    Ogunbameru, Olakunle A.; Asa, Sola

    2008-01-01

    This study investigated the effect of preretirement education on the retirement transition plans of workers in Nigeria. The sample includes preretirees of Wema Bank PLC and the Nigerian Civil Aviation Authority who participated in preretirement education workshops. The study shows that a majority of workers would prefer to retire at the normal…

  19. 32 CFR 48.405 - Action upon removal from temporary disability retired list.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 1 2012-07-01 2012-07-01 false Action upon removal from temporary disability retired list. 48.405 Section 48.405 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Reduction of...

  20. 32 CFR 48.405 - Action upon removal from temporary disability retired list.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Action upon removal from temporary disability retired list. 48.405 Section 48.405 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Reduction of...

  1. 32 CFR 48.405 - Action upon removal from temporary disability retired list.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 1 2013-07-01 2013-07-01 false Action upon removal from temporary disability retired list. 48.405 Section 48.405 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Reduction of...

  2. 32 CFR 48.405 - Action upon removal from temporary disability retired list.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Action upon removal from temporary disability retired list. 48.405 Section 48.405 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Reduction of...

  3. 32 CFR 48.405 - Action upon removal from temporary disability retired list.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 1 2014-07-01 2014-07-01 false Action upon removal from temporary disability retired list. 48.405 Section 48.405 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE PERSONNEL, MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Reduction of...

  4. Transition to Retirement: Effect of Participation in Preretirement Education in Nigeria

    ERIC Educational Resources Information Center

    Ogunbameru, Olakunle A.; Asa, Sola

    2008-01-01

    This study investigated the effect of preretirement education on the retirement transition plans of workers in Nigeria. The sample includes preretirees of Wema Bank PLC and the Nigerian Civil Aviation Authority who participated in preretirement education workshops. The study shows that a majority of workers would prefer to retire at the normal…

  5. Transitioning to Retirement: The Biggest Challenge--Channeling One's Energies when the Daily Frenzy Ends

    ERIC Educational Resources Information Center

    Sternberg, Ruth E.

    2004-01-01

    Retirement can be a time of pleasant anticipation--sleeping beyond sunrise, trying out new hobbies, reconnecting with family and taking long-planned trips. But superintendents face unique challenges as they move from frenzied morning-to-evening work schedules to relatively empty days. Many find the decision to retire bound up with the anxiety of…

  6. The Effects of the Uniformed Services Former Spouses’ Protection Act on Military Retirement Benefits

    DTIC Science & Technology

    2001-06-01

    and Accounting Service ERISA Employee Retirement Income Security Act of 1974 EXPOSE Ex-Partners of Servicemen for Equality FERS Federal Employees...Employee Retirement Income Security Act ( ERISA ) of 1974 allows civilian pension plans to be treated as property in divorce proceedings. Although people

  7. The new world of retirement income security in America.

    PubMed

    Quinn, Joseph F; Cahill, Kevin E

    2016-01-01

    We have entered a new world of retirement income security in America, with older individuals more exposed to market risk and more vulnerable to financial insecurity than prior generations. This reflects an evolution that has altered the historical vision of a financially secure retirement supported by Social Security, a defined-benefit pension plan, and individual savings. Today, 2 of these 3 retirement income sources-pensions and savings-are absent or of modest importance for many older Americans. Retirement income security now often requires earnings from continued work later in life, which exacerbates the economic vulnerability of certain segments of the population, including persons with disabilities, the oldest-old, single women, and individuals with intermittent work histories. Because of the unprecedented aging of our society, further changes to the retirement income landscape are inevitable, but policymakers do have options to help protect the financial stability of older Americans. We can begin by promoting savings at all (especially younger) ages and by removing barriers that discourage work later in life. For individuals already on the cusp of retirement, more needs to be done to educate the public about the value of delaying the receipt of Social Security benefits. Inaction now could mean a return to the days when old age and poverty were closely linked. The negative repercussions of this would extend well beyond traditional economic measures, as physical and mental health outcomes are closely tied to financial security. (PsycINFO Database Record

  8. The neoliberal political economy and erosion of retirement security.

    PubMed

    Polivka, Larry; Luo, Baozhen

    2015-04-01

    The origins and trajectory of the crisis in the United States retirement security system have slowly become part of the discussion about the social, political, and economic impacts of population aging. Private sources of retirement security have weakened significantly since 1980 as employers have converted defined benefits precisions to defined contribution plans. The Center for Retirement Research (CRR) now estimates that over half of boomer generation retirees will not receive 70-80% of their wages while working. This erosion of the private retirement security system will likely increase reliance on the public system, mainly Social Security and Medicare. These programs, however, have increasingly become the targets of critics who claim that they are not financially sustainable in their current form and must be significantly modified. This article will focus on an analysis of these trends in the erosion of the United States retirement security system and their connection to changes in the United States political economy as neoliberal, promarket ideology, and policies (low taxes, reduced spending, and deregulation) have become dominant in the private and public sectors. The neoliberal priority on reducing labor costs and achieving maximum shareholder value has created an environment inimical to maintain the traditional system of pension and health care benefits in both the private and public sectors. This article explores the implications of these neoliberal trends in the United States economy for the future of retirement security.

  9. Nuclear-Renewable Hybrid Energy Systems: 2016 Technology Development Program Plan

    SciTech Connect

    Bragg-Sitton, Shannon M.; Boardman, Richard; Rabiti, Cristian; Suk Kim, Jong; McKellar, Michael; Sabharwall, Piyush; Chen, Jun; Cetiner, M. Sacit; Harrison, T. Jay; Qualls, A. Lou

    2016-03-01

    The United States is in the midst of an energy revolution, spurred by advancement of technology to produce unprecedented supplies of oil and natural gas. Simultaneously, there is an increasing concern for climate change attributed to greenhouse gas (GHG) emissions that, in large part, result from burning fossil fuels. An international consensus has concluded that the U.S. and other developed nations have an imperative to reduce GHG emissions to address these climate change concerns. The global desire to reduce GHG emissions has led to the development and deployment of clean energy resources and technologies, particularly renewable energy technologies, at a rapid rate. At the same time, each of the major energy sectors—the electric grid, industrial manufacturing, transportation, and the residential/commercial consumers— is increasingly becoming linked through information and communications technologies, advanced modeling and simulation, and controls. Coordination of clean energy generation technologies through integrated hybrid energy systems, as defined below, has the potential to further revolutionize energy services at the system level by coordinating the exchange of energy currency among the energy sectors in a manner that optimizes financial efficiency (including capital investments), maximizes thermodynamic efficiency (through best use of exergy, which is the potential to use the available energy in producing energy services), reduces environmental impacts when clean energy inputs are maximized, and provides resources for grid management. Rapid buildout of renewable technologies has been largely driven by local, state, and federal policies, such as renewable portfolio standards and production tax credits that incentivize investment in these generation sources. A foundational assumption within this program plan is that renewable technologies will continue to be major contributors to the future U.S. energy infrastructure. While increased use of clean

  10. Predisposing factors for early retirement in patients with schizophrenia in Germany.

    PubMed

    Schnabel, Reinhard; Friedel, Heiko; Erfurth, Andreas; Angermayer, Matthias; Clouth, Johannes; Eichmann, Florian

    2008-08-01

    Although early retirement causes major changes in the life of schizophrenic patients and is among the major cost factors to be covered by payers, the causes leading to early retirement of schizophrenic patients have not been investigated in detail. Therefore, the objective of this retrospective non-interventional case-control study was to generate hypotheses on predisposing factors for early retirement in schizophrenia. Logistic regression was used to explore potential predisposing parameters with regard to their effect on the outcome early retirement. As the study results indicate, schizophrenia severity, assistance or care in the patient's everyday life, age and antipsychotic treatment with typical antipsychotics are linked to the occurrence of early retirement. Further research should be planned to confirm or refute the hypotheses determined in this retrospective analysis and to determine whether atypical antipsychotics could help to avoid early retirement and to improve the situation of schizophrenic patients.

  11. [The impact of retirement on the quality of life of the elderly].

    PubMed

    Alvarenga, Liria Núbia; Kiyan, Luciana; Bitencourt, Bianca; Wanderley, Kátia da Silva

    2009-12-01

    The purpose of this qualitative study was to understand how the elderly experience retirement and the effects of retirement on quality of life. Content analysis was on thematic categories obtained through semistructured interviews with elderly retirees who attended the Geriatrics Department at Hospital do Servidor Público Estadual--São Paulo (Brazil). Six individuals were interviewed. Positive attitudes facing retirement were predominant. The meaning given to retirement and planning skills were essential to understand the retirement experience. Furthermore, the change in environments, emptying of routines, and the availability of food are factors that appear closely related to the changes in eating habits and in body weight. Therefore, retirement is a time marked by changes in the social, emotional and nutritional aspects of life for the elderly, with either positive or negative effects, depending on the meanings that were attributed.

  12. Meeting the Late-Career Needs of Faculty Transitioning Through Retirement: One Institution's Approach.

    PubMed

    Cain, Joanna M; Felice, Marianne E; Ockene, Judith K; Milner, Robert J; Congdon, John L; Tosi, Stephen; Thorndyke, Luanne E

    2017-09-26

    Medical school faculty are aging, but few academic health centers are adequately prepared with policies, programs, and resources (PPR) to assist late-career faculty. The authors sought to examine cultural barriers to successful retirement and create alignment between individual and institutional needs and tasks through PPR that embrace the contributions of senior faculty while enabling retirement transitions at the University of Massachusetts Medical School, 2013-2017. Faculty 50 or older were surveyed, programs at other institutions and from the literature (multiple fields) were reviewed, and senior faculty and leaders, including retired faculty, were engaged to develop and implement PPR. Cultural barriers were found to be significant, and a multipronged, multiyear strategy to address these barriers, which sequentially added PPR to support faculty, was put in place. A comprehensive framework of sequenced PPR was developed to address the needs and tasks of late-career transitions within three distinct phases: pre-retirement, retirement, and post-retirement. This sequential introduction approach has led to important outcomes for all three of the retirement phases, including reduction of cultural barriers, a policy that has been useful in assessing viability of proposed phased retirement plans, transparent and realistic discussions about financial issues, and consideration of roles that retired faculty can provide. The authors are tracking the issues mentioned in consultations and efficacy of succession planning, and will be resurveying faculty to further refine their work. This framework approach could serve as a template for other academic health centers to address late-career faculty development.

  13. Living longer, working longer? The impact of subjective life expectancy on retirement intentions and behaviour.

    PubMed

    van Solinge, Hanna; Henkens, Kène

    2010-02-01

    Virtually all Western countries are seeking to bring retirement ages more in line with increases in longevity. The central question in this article is whether individuals choose a retirement age that fits their life expectancy. This would be ideal from a public policy perspective. The present study aims to test empirically whether retirement planning varies with expectations of survival among a sample of older employees in the Netherlands. Two questions are addressed: (i) what are older employees' expectations of their remaining lifetime, and what factors influence this subjective life expectancy? (ii) Are individuals who perceive longer life horizons (high subjective life expectancy) more inclined to retire later than people who expect to live shorter? Using data from a panel study on retirement behaviour in the Netherlands (N = 1621 older employees aged 50-60 years), regression and survival models are estimated to examine the effect of subjective life expectancy on retirement planning and behaviour. The results indicate that subjective life expectancy is a factor that is taken into account in retirement decision making, at least as far as retirement intentions are concerned. Older employees with longer time horizons have a preference for later retirement. When it comes to actual behaviour, however, time horizon does not appear to play a role. The results suggest that particularly employees with a high perceived life expectancy and an intention to work longer do not succeed in carrying their intentions into effect.

  14. [Living longer, working longer? The impact of subjective life expectancy on retirement intentions and behavior].

    PubMed

    van Solinge, H; Henkens, K

    2010-10-01

    Virtually all Western countries are seeking to bring retirement ages more in line with increases in longevity. The central question in this paper is whether individuals choose a retirement age that fits their life expectancy. This would be ideal from a public policy perspective. The present study aims to test empirically whether retirement planning varies with expectations of survival among a sample of older employees in the Netherlands. Two questions are addressed: (1) What are older employees' expectations of their remaining lifetime, and what factors influence this subjective life expectancy? (2) Are individuals who perceive longer life horizons (high subjective life expectancy) more inclined to retire later than people who expect to live shorter? Using data from a panel study on retirement behaviour in the Netherlands (N=1621 older employees aged 50-60), regression and survival models are estimated to examine the effect of subjective life expectancy on retirement planning and behaviour. The results indicate that subjective life expectancy is a factor that is taken into account in retirement decision making, at least as far as retirement intentions are concerned. Older employees with longer time horizons have a preference for later retirement. When it comes to actual behaviour, however, time horizon does not appear to play a role. The results suggest that particularly employees with a high perceived life expectancy and an intention to work longer do not succeed in carrying their intentions into effect.

  15. Design and Experimental Test Plan for Hybrid Sulfur Single Cell Pressurized Electrolyzer

    SciTech Connect

    Steeper, T. J.; Steimke, J. L.

    2005-09-01

    The Hybrid Sulfur (HyS) process is one of the leading thermochemical cycles being studied as part of the DOE Nuclear Hydrogen Initiative (NHI). SRNL is conducting analyses and research and development for the Department of Energy on the HyS process. A conceptual design report and development plan for the HyS process was issued on April 1, 2005 [Buckner, et. al., 2005] , and a report on atmospheric testing of a sulfur dioxide depolarized electrolyzer (SDE), a major component of the HyS process, was issued on August 1, 2005 [Steimke, 2005]. The purpose of this report is to document work related to the design and experimental test plan for a pressurized SDE. Pressurized operation of the SDE is a key requirement for development of an efficient and cost-effective HyS process. The HyS process, a hybrid thermochemical cycle proposed and investigated in the 1970s and early 1980s by Westinghouse Electric Corporation, is a high priority candidate for NHI due to the potential for high efficiency and its relatively high level of technical maturity. It was demonstrated in laboratory experiments by Westinghouse in 1978. Process improvements and component advancements that build on that work are being pursued. One of the objectives of the current work is to develop the SDE in order to permit the demonstration of a closed-loop laboratory model of the HyS process. The heart of the HyS process for generating hydrogen is a bank of electrolyzers incorporating sulfur dioxide depolarized anodes. SRNL planned, designed, built and operated a facility for testing single cell electrolyzers at ambient temperature and near atmospheric pressure during the spring and summer of 2005. The major contribution of the SRNL work was the establishment of the proof-of-concept for utilizing the proton-exchange-membrane (PEM) cell design for the SDE operation. Since PEM cells are being extensively developed for automotive fuel cell use, they offer significant potential for cost-effective application for

  16. Swarm satellite mission scheduling & planning using Hybrid Dynamic Mutation Genetic Algorithm

    NASA Astrophysics Data System (ADS)

    Zheng, Zixuan; Guo, Jian; Gill, Eberhard

    2017-08-01

    Space missions have traditionally been controlled by operators from a mission control center. Given the increasing number of satellites for some space missions, generating a command list for multiple satellites can be time-consuming and inefficient. Developing multi-satellite, onboard mission scheduling & planning techniques is, therefore, a key research field for future space mission operations. In this paper, an improved Genetic Algorithm (GA) using a new mutation strategy is proposed as a mission scheduling algorithm. This new mutation strategy, called Hybrid Dynamic Mutation (HDM), combines the advantages of both dynamic mutation strategy and adaptive mutation strategy, overcoming weaknesses such as early convergence and long computing time, which helps standard GA to be more efficient and accurate in dealing with complex missions. HDM-GA shows excellent performance in solving both unconstrained and constrained test functions. The experiments of using HDM-GA to simulate a multi-satellite, mission scheduling problem demonstrates that both the computation time and success rate mission requirements can be met. The results of a comparative test between HDM-GA and three other mutation strategies also show that HDM has outstanding performance in terms of speed and reliability.

  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. 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.…

  2. 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…

  3. 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

  4. 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…

  5. 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,...

  6. 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,...

  7. 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,...

  8. 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,...

  9. 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,...

  10. 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.

  11. 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)

  12. 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)

  13. 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.

  14. 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.…

  15. 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.…

  16. 75 FR 35098 - Federal Employees' Retirement System; Normal Cost Percentages

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-21

    ..., Office of Planning and Policy Analysis, Office of Personnel Management, Room 4307, 1900 E Street, NW... affect future experience under the System. Based on its analysis, the Board concluded that it would be... Officers, and employees under section 302 of the Central Intelligence Agency Retirement Act of 1964 for...

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

    ERIC Educational Resources Information Center

    Kan, Leslie; Fuchs, Daniel; Aldeman, Chad

    2016-01-01

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

  18. 40 CFR 96.105 - Retired unit exemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Retired unit exemption. 96.105 Section 96.105 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS...

  19. 40 CFR 96.105 - Retired unit exemption.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 21 2011-07-01 2011-07-01 false Retired unit exemption. 96.105 Section 96.105 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS...

  20. 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

  1. [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.

  2. 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.

  3. 26 CFR 1.410(a)-8 - Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., transitional rules under the Retirement Equity Act of 1984. 1.410(a)-8 Section 1.410(a)-8 Internal Revenue..., transitional rules under the Retirement Equity Act of 1984. Sections 410(a)(5)(D) and 411(a)(6)(D), as amended by the Retirement Equity Act of 1984 (REA 1984), permit a plan to disregard years of service that...

  4. Teacher Pension Incentives, Retirement Behavior, and Potential for Reform in Arkansas. Conference Paper 2009-10

    ERIC Educational Resources Information Center

    Costrell, Robert M.; McGee, Josh B.

    2009-01-01

    In this paper, we present an analysis of the Arkansas Teacher Retirement System (ATRS) pension plan and an empirical investigation of the behavioral response to that plan, as well as to a possible reform plan. We begin by describing the plan parameters and discussing the incentives these parameters create. We then estimate the effect of pension…

  5. Early, Partial and Phased Retirement Programs in Public Higher Education: A Report on Institutional Experiences.

    ERIC Educational Resources Information Center

    Chronister, Jay L,; Trainer, Aileen C.

    1985-01-01

    The effectiveness in meeting institutional objectives and the costs of early, partial, and phased retirement plans in operation at 51 public higher education institutions, as reported in a survey, are discussed. (MSE)

  6. Voluntary Early Retirement Is a Painless Way to Prune Your Faculty.

    ERIC Educational Resources Information Center

    Crowe, Robert L.

    1980-01-01

    The steps necessary to establish most voluntary early retirement incentive plans include establishing a variable-rate incentive, a minimum qualifying salary, a minimum qualifying age, and a method of payment. (Author/IRT)

  7. Health Information Search and Retirement Planning

    ERIC Educational Resources Information Center

    Carr, Nicholas A.; Sages, Ronald A.; Fernatt, Frederick R.; Nabeshima, George G.; Grable, John E.

    2015-01-01

    Prior research has found a relationship between the health habits of individuals and their financial well-being. Little research has been conducted, however, to explore the nature of the health-wealth connection. The purpose of this study was to explore and test the association of physical health behaviors, namely exercise and diet, and health…

  8. Multi-scenario analysis: a new hybrid approach to inform earthquake disaster risk planning

    NASA Astrophysics Data System (ADS)

    Robinson, Tom; Rosser, Nick

    2017-04-01

    Current earthquake risk assessments take one of two approaches: deterministic (scenario) or probabilistic, but both have notable limitations. Deterministic approaches are limited by a focus on a single scenario, as the results of the analysis are only relevant to the scenario selected, which is unlikely to represent the earthquake that occurs next, nor its impacts. Alternatively, probabilistic approaches are sensitive to the completeness of evidence of past earthquakes, which is inadequate in most seismically-active parts of the world. Consequently, earthquake risk assessments have failed to inform planning prior to major earthquakes such as the 2005 Kashmir and 2008 Wenchuan disasters. This study presents a new hybrid approach for earthquake risk assessments that maintains the high detail of deterministic approaches but considers numerous scenarios simultaneously, similar to probabilistic approaches. The aim of such an approach is to identify impacts that recur in multiple scenarios, or impacts that occur irrespective of the given scenario. Such recurring impacts can be considered the most likely consequences to occur in the next earthquake, despite the precise details of the next earthquake remaining unknown. To demonstrate this, we apply the method to Nepal, one of the most seismically at-risk nations in the world. We model 30 different potential earthquake scenarios throughout the country with magnitude ranges 8.6 to 7.0 for three different times of day (night-time, mid-week day-time, weekend day-time) for a total of 90 different scenarios. By combining the results from each scenario for individual districts, we are able to assess which districts are most at risk of losses in the next earthquake. By focussing on fatalities as a percentage of total population, we rank each district by its: (a) median modelled fatalities; (b) percentage of scenarios with >0 fatalities; (c) inter-quartile range of modelled fatalities; and (d) maximum modelled fatalities. Combining

  9. Passive and hybrid solar manufactured housing and buildings. [Plans for passive and hybrid solar manufactured housing and buildings

    SciTech Connect

    Not Available

    1980-09-15

    The eleven Conceptual Options, three Preliminary Designs for the Technical Review and three types of thermal storage that could be used with any of the three plans are included. Also, the appropriate thermal calculations, life cycle cost, cost estimates and market analysis have been included. (MHR)

  10. 77 FR 66915 - Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-08

    ... eliminating or reducing accrued benefits, early retirement benefits, retirement-type subsidies, and optional... plan amendment that has the effect of eliminating or reducing an early retirement benefit or a...: (1) Benefits described in section 411(d)(6)(A); (2) early retirement benefits (as defined in Sec....

  11. Hybrid modelling for ATES planning and operation in the Utrecht city centre

    NASA Astrophysics Data System (ADS)

    Jaxa-Rozen, Marc; Bloemendal, Martin; Kwakkel, Jan; Rostampour, Vahab

    2016-04-01

    Aquifer Thermal Energy Storage (ATES) systems can significantly reduce the energy use and greenhouse gas emissions of buildings in temperate climates. However, the rapid adoption of these systems has evidenced a number of emergent issues with the operation and management of urban ATES systems, which require careful spatial planning to avoid thermal interferences or conflicts with other subsurface functions. These issues have become particularly relevant in the Netherlands, which are currently the leading market for ATES (Bloemendal et al., 2015). In some urban areas of the country, the adoption of ATES technology is thus becoming limited by the available subsurface space. This scarcity is partly caused by current approaches to ATES planning; as such, static permits tend to overestimate pumping rates and yield excessive safety margins, which in turn hamper the energy savings which could be realized by new systems. These aspects are strongly influenced by time-dependent dynamics for the adoption of ATES systems by building owners and operators, and by the variation of ATES well flows under uncertain conditions for building energy demand. In order to take these dynamics into account, previous research (Jaxa-Rozen et al., 2015) introduced a hybrid simulation architecture combining an agent-based model of ATES adoption, a Matlab control design, and a MODFLOW/SEAWAT aquifer model. This architecture was first used to study an idealized case of urban ATES development. This case evidenced a trade-off between the thermal efficiency of individual systems and the collective energy savings realized by ATES systems within a given area, which had already been suggested by other research (e.g. Sommer et al., 2015). These results also indicated that current layout guidelines may be overly conservative, and limit the adoption of new systems. The present study extends this approach to a case study of ATES planning in the city centre of Utrecht, in the Netherlands. This case is

  12. The 2009 Retirement Confidence Survey: economy drives confidence to record lows; many looking to work longer.

    PubMed

    Helman, Ruth; Copeland, Craig; VanDerhei, Jack

    2009-04-01

    RECORD LOW CONFIDENCE LEVELS: Workers who say they are very confident about having enough money for a comfortable retirement this year hit the lowest level in 2009 (13 percent) since the Retirement Confidence Survey started asking the question in 1993, continuing a two-year decline. Retirees also posted a new low in confidence about having a financially secure retirement, with only 20 percent now saying they are very confident (down from 41 percent in 2007). THE ECONOMY, INFLATION, COST OF LIVING ARE THE BIG CONCERNS: Not surprisingly, workers overall who have lost confidence over the past year about affording a comfortable retirement most often cite the recent economic uncertainty, inflation, and the cost of living as primary factors. In addition, certain negative experiences, such as job loss or a pay cut, loss of retirement savings, or an increase in debt, almost always contribute to loss of confidence among those who experience them. RETIREMENT EXPECTATIONS DELAYED: Workers apparently expect to work longer because of the economic downturn: 28 percent of workers in the 2009 RCS say the age at which they expect to retire has changed in the past year. Of those, the vast majority (89 percent) say that they have postponed retirement with the intention of increasing their financial security. Nevertheless, the median (mid-point) worker expects to retire at age 65, with 21 percent planning to push on into their 70s. The median retiree actually retired at age 62, and 47 percent of retirees say they retired sooner than planned. WORKING IN RETIREMENT: More workers are also planning to supplement their income in retirement by working for pay. The percentage of workers planning to work after they retire has increased to 72 percent in 2009 (up from 66 percent in 2007). This compares with 34 percent of retirees who report they actually worked for pay at some time during their retirement. GREATER WORRY ABOUT BASIC AND HEALTH EXPENSES: Workers who say they very confident in

  13. 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

  14. Retirement Headaches Take Root

    ERIC Educational Resources Information Center

    Sawchuk, Stephen

    2013-01-01

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

  15. Retirement Headaches Take Root

    ERIC Educational Resources Information Center

    Sawchuk, Stephen

    2013-01-01

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

  16. Bilateral Breast Irradiation Using Hybrid Volumetric Modulated Arc Therapy (h-VMAT) Technique: A Planning Case Report

    PubMed Central

    Balaji, Karunakaran; Thirunavukarasu, Moorthi; Premkumar, Sumana

    2016-01-01

    The purpose of this planning case report is to share the perceived dosimetric benefits of innovative hybrid volumetric modulated arc therapy (h-VMAT) for bilateral breast cancer radiotherapy in two patients with synchronous bilateral breast cancer. Two patients with early bilateral breast cancer after breast conservation surgery and adjuvant chemotherapy were planned for bilateral breast radiotherapy. On the planning computed tomography (CT) dataset, bilateral breast planning treatment volume (PTV) and organs at risk (OARs) were delineated using standard guidelines. Using the same structure set, volumetric modulated arc therapy (VMAT) and h-VMAT plans were generated and compared dosimetrically. The h-VMAT showed comparable target coverage, conformity and homogeneity while sparing of both lungs and heart were better. The dose to heart was reduced with h-VMAT, with a V25Gy and V5Gy of 3.2 & 22.3% for h-VMAT versus 11.6 & 84.9% for the VMAT plan. Similarly, the dose to the total lung was better in h-VMAT with a V20Gy and V5Gy of 12.1 & 46.2 versus 19.9 & 83.3% for VMAT. Overall the results indicate a better sparing of lung and heart at low doses with h-VMAT. Long-term clinical follow-up will give us more insight about the dosimetric benefits of these innovative techniques. PMID:28083458

  17. 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

  18. 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...

  19. Incorporating Temporal Constraints in the Planning Task of a Hybrid Intelligent IDS

    NASA Astrophysics Data System (ADS)

    Herrero, Álvaro; Navarro, Martí; Julián, Vicente; Corchado, Emilio

    Accurate and swift responses are crucial to Intrusion Detection Systems (IDSs), especially if automatic abortion mechanisms are running. In keeping with this idea, this work presents an extension of a Hybrid Intelligent IDS characterized by incorporating temporal control to facilitate real-time processing. The hybrid intelligent -IDS has been conceived as a Hybrid Artificial Intelligent System to perform Intrusion Detection in dynamic computer networks. It combines Artificial Neural Networks and Case-based Reasoning within a multiagent system, in order to develop a more efficient computer network security architecture. Although this temporal issue was taken into account in the initial formulation of this hybrid IDS, in this upgraded version, temporal restrictions are imposed in order to perform real/execution time processing. Experimental results are presented which validate the performance of this upgraded version.

  20. 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)