Science.gov

Sample records for hybrid retirement plans

  1. 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) * * *...

  2. 76 FR 4244 - Hybrid Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-25

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

  3. 75 FR 81543 - Additional Rules Regarding Hybrid Retirement Plans; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BI16 Additional Rules Regarding Hybrid Retirement Plans... guidance relating to certain provisions of the Internal Revenue Code that apply to hybrid defined...

  4. 75 FR 64123 - Hybrid Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-19

    ... credit (or an equivalent amount) for any plan year at a rate that is greater than a market rate of return... the plan provides that an interest credit (or an equivalent amount) of less than zero can in no event... Cir. 2000), cert. dismissed, 531 U.S. 1061 (2001); West v. AK Steel Corp. Ret. Accumulation...

  5. 75 FR 64197 - Additional Rules Regarding Hybrid Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-19

    ... credit (or an equivalent amount) for any plan year at a rate that is greater than a market rate of return... the plan provides that an interest credit (or an equivalent amount) of less than zero can in no event... U.S. 1061 (2001); West v. AK Steel Corp. Ret. Accumulation Pension Plan, 484 F.3d 395 (6th Cir....

  6. 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,…

  7. 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.

  8. 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…

  9. 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.…

  10. 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,…

  11. 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…

  12. 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)

  13. 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.

  14. 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...

  15. 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...

  16. 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…

  17. 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…

  18. 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…

  19. 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)

  20. 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.

  1. 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…

  2. 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)

  3. 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)

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

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  5. 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

  6. 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

  7. 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.

  8. 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…

  9. 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...

  10. 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...

  11. 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...

  12. 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)

  13. 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."

  14. 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.,…

  15. 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…

  16. 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.…

  17. 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…

  18. 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

  19. 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.

  20. 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.

  1. [Planning the medical retirement for a happy old age].

    PubMed

    Martín Del Campo Martínez, Nicolás; Sánchez Marle, Juan Felipe

    2011-01-01

    There is little written information on how to plan the retirement from clinical activities in order to achieve happiness in the old age. There are different specialists with expertise, programs and routines designed to prevent, diagnose and treat different conditions typical of each of the cycles of life of human beings. The question is at what stage of life would it be appropriate to initiate the project and process of medical retirement?, as it should include prevention, routine, and a plan to slow down aging in order to arrive to old age with physical, mental and economical happiness. The intention of this paper is to propose a medical retirement plan to achieve happiness in the old age. The factors that determine aging are: genetics, the environment, and the character and will of the individual. Therefore the medical retirement plan to achieve happiness in old age should include the concepts of physical, mental and economic well being. Up to the extent that we maintain a physical, mental, and economic autonomy and fulfill the established retirement plan, we will succeed in delaying the onset of old age. We conclude that it is necessary to accept retirement and to plan ahead of it.

  2. 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)

  3. 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,…

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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.

  9. 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…

  10. 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…

  11. 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...

  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. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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…

  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. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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

  3. 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…

  4. 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.…

  5. 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…

  6. 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…

  7. 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.

  8. 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)

  9. 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…

  10. 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,…

  11. 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.

  12. 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.

  13. 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,…

  14. 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…

  15. 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…

  16. 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…

  17. 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…

  18. 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.

  19. 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

  20. 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…

  1. 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…

  2. 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...

  3. 26 CFR 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for qualified plans and individual retirement plans (IRAs) (temporary). 20.2039-1T Section 20.2039-1T... repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary). Q... of the estate tax exclusion for the value of interests under qualified plans and IRAs described...

  4. 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

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

    ERIC Educational Resources Information Center

    Grushow, Alexander

    2011-01-01

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

  6. 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)

  7. 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.

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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…

  14. 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…

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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.

  1. 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…

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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

  7. 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,...

  8. 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...

  9. 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.

  10. 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.)…

  11. 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...

  12. Retirement Choice 2014

    DTIC Science & Technology

    2014-09-01

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

  13. 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...

  14. 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

  15. 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

  16. 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...

  17. 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... 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...

  18. 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

  19. 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…

  20. 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)

  1. Ah, Retirement! Hmm, Retirement?

    ERIC Educational Resources Information Center

    Vance, Jack O.

    1976-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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...

  3. 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...

  4. 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...

  5. 26 CFR 54.4974-2 - Excise tax on accumulations in qualified retirement plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  6. 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.

  7. 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.

  8. 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.

  9. 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

  10. 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.

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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…

  16. 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…

  17. 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

  18. 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…

  19. 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…

  20. 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.

  1. 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,…

  2. Disability retirement

    NASA Technical Reports Server (NTRS)

    Eck, R. L.

    1975-01-01

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

  3. Retiring Lives

    ERIC Educational Resources Information Center

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

    2009-01-01

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

  4. 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...

  5. 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

  6. 26 CFR 1.1402(a)-17 - Retirement payments to retired partners.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    DTIC Science & Technology

    2014-06-01

    Contributions ..........................................................40 d. Roth Availability...time, effort, and insights that guided me through this process. Lastly, I would like to thank Mason for her patience during the many hours of research...America, 2013) d. Roth Availability Plan sponsors continue to add Roth 401(k) options to their plans. According to the PSCA (2013), 53.8 percent of

  8. 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…

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

    ERIC Educational Resources Information Center

    Shapiro, Larry E.

    1980-01-01

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

  11. 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. 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…

  14. 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...

  15. 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…

  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. 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)

  20. 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

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

    ERIC Educational Resources Information Center

    Liebig, Phoebe S.

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

  2. 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

    ... terminates in a distress termination under section 4041 of the Employee Retirement Income Security Act of... under one or more collective bargaining agreements between employee representatives and one or more... effects, distributive impacts, and equity). Executive Order 13563 emphasizes the importance of...

  3. 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.

  4. 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.

  5. 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

  6. 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)

  7. 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…

  8. 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.…

  9. 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 §...

  10. 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 §...

  11. 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.)…

  12. 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…

  13. 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…

  14. 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...

  15. 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 §...

  16. 5 CFR 1653.3 - Processing retirement benefits court orders.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  17. 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 §...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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 §...

  3. 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…

  4. 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…

  5. 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.

  6. 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…

  7. 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

  8. 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.

  9. 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…

  10. 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…

  11. 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

  12. 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.

  13. 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.

  14. 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...

  15. 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.

  16. 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)

  17. 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

  18. 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…

  19. 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.

  20. 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

    ... Government, you should notify OPM at: U.S. Office of Personnel Management, Retirement Operations Center, Post Office Box 45, Boyers, Pennsylvania 16017. You can also contact us by electronic mail at...

  1. 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…

  2. 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…

  3. 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…

  4. 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

  5. Preferred Retirement Timing and Retirement Satisfaction in Women.

    ERIC Educational Resources Information Center

    Szinovacz, Maximiliane

    1987-01-01

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

  6. 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…

  7. 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.

  8. 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

  9. 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.

  10. 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.

  11. 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…

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

    PubMed

    Kojola, Erik; Moen, Phyllis

    2016-01-01

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

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

    DTIC Science & Technology

    2014-12-01

    We use simulation techniques to investigate the performance of a hypothetical hybrid microgrid containing both wind turbines and fossil fuel based...microgrid containing both wind turbines and fossil fuel based power sources. Our simulation model produces realistic weather forecast scenarios, which...the performance of optimal day-ahead operating plans for a hypothetical hybrid microgrid containing wind turbines , dispatchable fuel-based generators

  14. 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.

  15. 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.

  16. Time To Retire?

    ERIC Educational Resources Information Center

    Dowling-Sendor, Benjamin

    1999-01-01

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

  17. 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.…

  18. 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…

  19. 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.…

  20. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  3. 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...

  4. 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...

  5. 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)…

  6. 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,…

  7. 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…

  8. 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…

  9. 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...

  10. 32 CFR 48.508 - Certain 100 percent disability retirement.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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…

  17. 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.

  18. 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...

  19. 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,…

  20. 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…

  1. 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 §...

  2. 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 §...

  3. 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 §...

  4. 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 §...

  5. 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. 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 §...

  6. 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…

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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…

  12. 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.

  13. 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.

  14. 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.

  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. 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.

  18. 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.

  19. 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.

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  7. 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

  8. 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.

  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. 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

  11. 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…

  12. 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");…

  13. 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.

  14. The Retirement Process.

    ERIC Educational Resources Information Center

    Carp, Frances M., Ed.

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

  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. 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

  17. Report of the Military Compensation and Retirement Modernization Commission

    DTIC Science & Technology

    2015-01-29

    XIV ACRONYM DEFINITION DEERS Defense Enrollment Eligibility Reporting System DeRA Defense Resale Activity DFAS Defense Finance and Accounting...lines) compared to the projected force profiles ( red lines) based on a blended retirement plan. The figures show that retention under the blended...They also present (in red ) the force profiles that would result from a blended retirement system that maintains the 20-year vesting of the Services

  18. 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

  19. Retirement Choice: 2010

    DTIC Science & Technology

    2010-03-01

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

  20. Retirement Choice 2015

    DTIC Science & Technology

    2015-11-01

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

  1. 2014 Retirement Choices

    DTIC Science & Technology

    2014-09-01

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

  2. 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)

  3. 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…

  4. 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

  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. 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

  7. 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

  8. 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

  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. 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.

  11. 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.

  12. 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...

  13. Career Options for Retired Teachers

    ERIC Educational Resources Information Center

    Botwinik, Ruth; Press, Marlyn Rothman

    2006-01-01

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

  14. Retirement 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…

  15. 78 FR 33911 - Phased Retirement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-05

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

  16. 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…

  17. 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

  18. 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.

  19. 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…

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  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. 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.

  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. 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.

  12. 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.

  13. 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.

  14. 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...

  15. 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…

  16. 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…

  17. 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.…

  18. 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...

  19. 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,...

  20. 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,...

  1. 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,...

  2. 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,...

  3. 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,...

  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. 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.…

  6. 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...

  7. 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...

  8. 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…

  9. 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.

  10. 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)

  11. 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)

  12. 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…

  13. 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

  14. [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.

  15. 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.

  16. 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)

  17. 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)

  18. 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

  19. 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

  20. 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....

  1. 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…

  2. 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

  3. 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

  4. 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…

  5. 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)

  6. Early Retirement: A Need for Reassessment.

    ERIC Educational Resources Information Center

    Morrell, Louis

    1987-01-01

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

  7. 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)

  8. Retirement Choice 2016

    DTIC Science & Technology

    2016-03-01

    compared with 2001) is well over $150,000 for virtually all retirees! (See Figure 1)7 Some will find it easier to understand how the two plans differ...rate, the account would be exhausted before the member’s death.11 The breakeven interest rates are high enough that it will be virtually impossible...high interest rates. Even if servicemembers invest the bonus, the required interest rates make it virtually impossible for them to break even. Despite

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

    ERIC Educational Resources Information Center

    Bidewell, John; Griffin, Barbara; Hesketh, Beryl

    2006-01-01

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

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

    ERIC Educational Resources Information Center

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

    2016-01-01

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

  11. 5 CFR 831.1612 - Elections of Retirement Coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  12. 5 CFR 831.1612 - Elections of Retirement Coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  13. 5 CFR 831.1612 - Elections of Retirement Coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  14. Early Retirement Incentive Programs for Teachers.

    ERIC Educational Resources Information Center

    Tarter, Scott E.; McCarthy, Martha M.

    1989-01-01

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

  15. Household Income of Retired Social Workers.

    ERIC Educational Resources Information Center

    Ozawa, Martha N.; And Others

    1988-01-01

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

  16. Back to School for Retired Baby Boomers

    ERIC Educational Resources Information Center

    Bumgardner, Stan

    2009-01-01

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

  17. 20 CFR 633.306 - Retirement benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. 26 CFR 1.1232-2 - Retirement.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 26 CFR 1.1232-2 - Retirement.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 20 CFR 404.1050 - Retirement payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  1. 20 CFR 404.1050 - Retirement payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 22 CFR 20.4 - Retirement benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  3. 26 CFR 1.1232-2 - Retirement.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  4. 22 CFR 20.4 - Retirement benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 20 CFR 404.1050 - Retirement payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. 26 CFR 1.1232-2 - Retirement.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 20 CFR 404.1050 - Retirement payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 22 CFR 20.4 - Retirement benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. The Ever-Changing Meanings of Retirement

    ERIC Educational Resources Information Center

    McVittie, Chris; Goodall, Karen

    2012-01-01

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

  10. Women's Caregiving Careers and Retirement Financial Insecurity

    ERIC Educational Resources Information Center

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

    2007-01-01

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

  11. 22 CFR 20.4 - Retirement benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 22 CFR 20.4 - Retirement benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 20 CFR 633.306 - Retirement benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 20 CFR 404.1050 - Retirement payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. Psychological Effects of the Transition to Retirement

    ERIC Educational Resources Information Center

    Osborne, John W.

    2012-01-01

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

  16. Going... Going... Gone: Thoughts on Retirement

    ERIC Educational Resources Information Center

    Hawkins, Brian L.; Barone, Carole

    2008-01-01

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

  17. 26 CFR 1.1232-2 - Retirement.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 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

  19. 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

  20. Retirement Patterns from Career Employment

    ERIC Educational Resources Information Center

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

    2006-01-01

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

  1. Early and Late Retirement Exits

    ERIC Educational Resources Information Center

    Brougham, Ruby R.; Walsh, David A.

    2009-01-01

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

  2. An Evaluation of Mandatory Retirement

    ERIC Educational Resources Information Center

    Givens, Harrison, Jr.

    1978-01-01

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

  3. The Issue of Mandatory Retirement

    ERIC Educational Resources Information Center

    Sheppard, Harold L.

    1978-01-01

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

  4. Retirement: An Ego Alien View

    ERIC Educational Resources Information Center

    Frank, Helen

    1977-01-01

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

  5. Inflation and the Retired Professor.

    ERIC Educational Resources Information Center

    Corson, Dale R.

    1979-01-01

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

  6. Personal Financial Planning: Failure to Plan Properly May Have Dire Consequences.

    ERIC Educational Resources Information Center

    Rosenbloom, Jerry

    1988-01-01

    Effective personal financial planning results in sound decisions in the areas of insurance, accumulating capital, retirement planning, and tax planning. Appropriate financial planning concerns everyone--regardless of his or her stage in life. (MLW)

  7. Teaching retirement financial literacy in an undergraduate gerontology classroom: broadening the concept of the tripod or three-legged stool of retirement income utilizing active learning.

    PubMed

    Baker, Hallie E; Brown, Pamela Pitman

    2015-01-01

    The three-legged stool concept is widely used in gerontological and geriatric education as an explanation on how one should fiscally approach his or her retirement. Financial managers, planners, retirees, business owners, even the Social Security Administration uses this metaphor of fiscal soundness in retirement planning. Gerontologists are moving away from the "tripod of retirement income" and "three-legged stool" term, as more often market work is needed for financial security. This activity focuses on the tripod or three-legged stool concepts of retirement planning using active learning, allowing the students to work collaboratively in a group, reflect upon the activity, and most importantly have fun. The game also allows for an expansion of the tripod concepts into the four pillars of economic security, broaching the use of personal assets and the possible need for longer employment. Game scenarios also emphasize macro- and microlevel forces, such as race, gender, health status, education, or marital status, which can influence timing of retirement or the level of retirement income available. The authors include instructions on how to set up the learning experience including worksheets, as well as reflection questions posed throughout the process.

  8. The 1999 Small Employer Retirement Survey: building a better mousetrap is not enough.

    PubMed

    Yakoboski, P; Ostuw, P; Pierron, B

    1999-08-01

    As of 1995, there were 5.3 million small-employer firms (100 or fewer employees) in the United States. These small firms employed 38.0 million individuals, representing 38 percent of all employment. Therefore, low retirement plan coverage among small employers directly affects a sizeable fraction of the national work force. There are a number of reasons why more small employers do not offer retirement plans. Cost and administration-related issues do matter, but for many small employers these take a back seat to other issues. For some, the main driver is the financial reality of running a small business: Their revenue is too uncertain to commit to a plan. For others, the most important reasons for not sponsoring a plan are employee-related, e.g., the workers do not consider retirement savings to be a priority, or the employer's work force has such high turnover that it does not make sense to sponsor a plan. Many nonsponsors are unfamiliar with the different retirement plan types available to them as potential plan sponsors, especially the options created specifically for small employers. For example, most nonsponsors said they have never heard of (36 percent) or are not too familiar with (20 percent) SIMPLE plans for small businesses. Fifteen percent of small employers report that they are very likely to start a plan in the next two years, while 24 percent say this is somewhat likely. Nonsponsors report that the two items most likely to lead to serious consideration of sponsoring a plan are an increase in profits (69 percent) and business tax credits for starting a retirement plan (67 percent). Major drivers of low retirement plan sponsorship among small employers are who they employ and the uncertainty of revenue flows. While issues of administrative cost and burden matter, they are only part of the puzzle. Therefore, the solution is not simply "build it and they will come," by creating simpler and simpler retirement plans geared to small businesses. Rather, it is

  9. A health production model with endogenous retirement.

    PubMed

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

    2013-08-01

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

  10. A Policymaker’s Guide to Accrual Funding of Military Retirement,

    DTIC Science & Technology

    1997-01-01

    Security Act ( ERISA ) in 1974. ERISA required private employers to vest employees early in their careers and to fund their retirement plans according...to strict rules. The military retirement system is exempt from ERISA rules, there being little concern for the federal government’s future ability... ERISA there was little federal policy on up- per bounds for amortization periods. The IRS had imposed only 60 years and the Board of Actuaries

  11. 26 CFR 1.411(a)(13)-1 - Statutory hybrid plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of the plan, equal to the then-current balance of the hypothetical account maintained for the... participant has a nonforfeitable right to 100 percent of the participant's accrued benefit if the participant.... Employer M sponsors Plan X, a defined benefit plan under which each participant's accrued benefit is...

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

    PubMed

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

    2013-03-01

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

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

    PubMed Central

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

    2011-01-01

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

  14. Modernizing the Military Retirement System

    DTIC Science & Technology

    2011-05-01

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

  15. The effect of retirement on cognitive functioning.

    PubMed

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

    2012-08-01

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

  16. Simulations of the Fuel Economy and Emissions of Hybrid Transit Buses over Planned Local Routes

    SciTech Connect

    Gao, Zhiming; LaClair, Tim J; Daw, C Stuart; Smith, David E; Franzese, Oscar

    2014-01-01

    We present simulated fuel economy and emissions city transit buses powered by conventional diesel engines and diesel-hybrid electric powertrains of varying size. Six representative city drive cycles were included in the study. In addition, we included previously published aftertreatment device models for control of CO, HC, NOx, and particulate matter (PM) emissions. Our results reveal that bus hybridization can significantly enhance fuel economy by reducing engine idling time, reducing demands for accessory loads, exploiting regenerative braking, and shifting engine operation to speeds and loads with higher fuel efficiency. Increased hybridization also tends to monotonically reduce engine-out emissions, but trends in the tailpipe (post-aftertreatment) emissions involve more complex interactions that significantly depend on motor size and drive cycle details.

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

    ERIC Educational Resources Information Center

    Costrell, Robert M.; McGee, Josh B.

    2010-01-01

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

  18. Innovation in Doctoral Degrees Designed for Adult Learners: A Hybrid Model in Personal Financial Planning

    ERIC Educational Resources Information Center

    Grable, John E.

    2011-01-01

    Innovation in doctoral degree program development and delivery provides an effective counterpoint to the expert-apprentice model established in the Middle Ages. The author outlines the importance of innovation in reaching adult learners and describes an innovative hybrid PhD program designed to allow aspiring doctoral adult-age students to pursue…

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

    PubMed

    Leenders, M V E; Henkens, K

    2010-06-01

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

  20. Military Retirement: Background and Recent Developments

    DTIC Science & Technology

    2014-01-27

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

  1. Lowering the Retirement Age for Military Reservists

    DTIC Science & Technology

    2009-05-11

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

  2. 5 CFR 891.104 - Responsibilities of retirement offices.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  3. 5 CFR 891.104 - Responsibilities of retirement offices.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  4. 5 CFR 891.104 - Responsibilities of retirement offices.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  5. 5 CFR 891.104 - Responsibilities of retirement offices.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 5 CFR 891.104 - Responsibilities of retirement offices.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    ERIC Educational Resources Information Center

    Ehrenberg, Ronald G.

    2001-01-01

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

  8. 12 CFR 615.5260 - Retirement of eligible borrower stock.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  9. Coping strategies during and after spaceflight: Data from retired cosmonauts

    NASA Astrophysics Data System (ADS)

    Suedfeld, Peter; Brcic, Jelena; Johnson, Phyllis J.; Gushin, Vadim

    2015-05-01

    Coping is a dynamic physiological and psychological process in response to perceived environmental stress that functions to restore physiological homeostasis and reduce negative affect [1]. Thematic content analysis was employed for references to 13 well-established coping strategies in interviews with 20 retired long-duration male cosmonauts. As in previous research with other space samples [2,3] the retired cosmonauts mentioned Problem-Oriented strategies more frequently than Emotion-Oriented ones. In the present sample, Seeking Social Support, Planful Problem Solving and Endurance/Obedience/Effort were the top three most mentioned coping strategies. Cosmonauts who had spent more than a year in space, compared to those who had spent less than a year, mentioned using Planful Problem Solving more as they recalled their career and retirement. Examining changes over time, spaceflight had a positive effect on Accepting Responsibility. Endurance/Obedience/Effort steadily decreased over time, while we found an inverted-U pattern for Distancing and Self-Control. Additional results in relation to other astronaut samples and the relationship between coping and post-flight growth are discussed.

  10. Optimization process planning using hybrid genetic algorithm and intelligent search for job shop machining

    PubMed Central

    Salehi, Mojtaba

    2010-01-01

    Optimization of process planning is considered as the key technology for computer-aided process planning which is a rather complex and difficult procedure. A good process plan of a part is built up based on two elements: (1) the optimized sequence of the operations of the part; and (2) the optimized selection of the machine, cutting tool and Tool Access Direction (TAD) for each operation. In the present work, the process planning is divided into preliminary planning, and secondary/detailed planning. In the preliminary stage, based on the analysis of order and clustering constraints as a compulsive constraint aggregation in operation sequencing and using an intelligent searching strategy, the feasible sequences are generated. Then, in the detailed planning stage, using the genetic algorithm which prunes the initial feasible sequences, the optimized operation sequence and the optimized selection of the machine, cutting tool and TAD for each operation based on optimization constraints as an additive constraint aggregation are obtained. The main contribution of this work is the optimization of sequence of the operations of the part, and optimization of machine selection, cutting tool and TAD for each operation using the intelligent search and genetic algorithm simultaneously. PMID:21845020

  11. Psychiatric Intervention after Retirement for Young Men.

    DTIC Science & Technology

    1976-05-01

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

  12. Work and Family Characteristics as Predictors of Early Retirement in Married Men and Women.

    PubMed

    Kubicek, Bettina; Korunka, Christian; Hoonakker, Peter; Raymo, James M

    2010-01-01

    This study presents an integrative model of early retirement using data from the Wisconsin Longitudinal Study. The model extends prior work by incorporating work-family conflict to capture the interaction between the work and family domains and by assuming proximal and distal predictors of early retirement. More precisely, the model suggests that family and job demands and resources predict family-to-work and work-to-family conflict, respectively. All of these factors are presumed to have only indirect effects on retirement timing via the intervening effect of quality of life measures, that is, marital satisfaction, job satisfaction and health. The authors assume that these three factors constitute predictors of early retirement in addition to socioeconomic status and the availability of a pension plan and health insurance. The model was tested with structural equation modeling techniques, and the results were supportive. Therefore, the proposed model offers a general framework for the integration of previous research findings.

  13. Work and Family Characteristics as Predictors of Early Retirement in Married Men and Women

    PubMed Central

    Kubicek, Bettina; Korunka, Christian; Hoonakker, Peter; Raymo, James M.

    2010-01-01

    This study presents an integrative model of early retirement using data from the Wisconsin Longitudinal Study. The model extends prior work by incorporating work-family conflict to capture the interaction between the work and family domains and by assuming proximal and distal predictors of early retirement. More precisely, the model suggests that family and job demands and resources predict family-to-work and work-to-family conflict, respectively. All of these factors are presumed to have only indirect effects on retirement timing via the intervening effect of quality of life measures, that is, marital satisfaction, job satisfaction and health. The authors assume that these three factors constitute predictors of early retirement in addition to socioeconomic status and the availability of a pension plan and health insurance. The model was tested with structural equation modeling techniques, and the results were supportive. Therefore, the proposed model offers a general framework for the integration of previous research findings. PMID:21430790

  14. Sustainability Literacy of Older People in Retirement Villages

    PubMed Central

    Xia, Bo; Zuo, Jian; Skitmore, Martin; Buys, Laurie; Hu, Xin

    2014-01-01

    With many developed countries experiencing the aging of the population, older people play a large role in contributing to environmental problems but also to environmental solutions. The purpose of this research is to understand the awareness and behavior of current older people living in retirement villages towards sustainability development. To achieve this, a sustainability literacy survey was conducted with 65 older residents of a private retirement village located 10 Km outside the Brisbane, Australia's central business district (CBD). Most of residents recognized the importance of environment protection and would like to lead a more environmentally friendly lifestyle. In addition, the majority were willing to pay higher prices for a living environment with sustainable features. The importance of positive social communications was emphasized with most residents having established good relationships with others in the village. The findings provide an important insight into consumer perspectives regarding the sustainable features that should and can be incorporated into the village planning and development. PMID:25587448

  15. A Retirement and A Reservation: A Retrospective Autobiography

    PubMed Central

    Lee, Sok K

    2012-01-01

    A retirement is a rite of passage that requires careful planning, because it forces a retiree to make a shift in the paradigm in life. For 37 years, I was a healing professional, a breadwinner, and a working spouse. I am now a jobless loner, an inactive pensioner, and a homebound spouse. In this retrospective autobiography, I suggest a few points to help my younger colleagues to better their upcoming retirement: professional, financial, social, and familial. To overcome Erikson's identity crisis, I volunteered to be a wounded healer at Warm Springs Indian Reservation. My volunteer medical service at Warm Springs Indian Reservation was a good antidote to creatively overcome my postretirement blues. PMID:22745621

  16. Sustainability literacy of older people in retirement villages.

    PubMed

    Xia, Bo; Zuo, Jian; Skitmore, Martin; Buys, Laurie; Hu, Xin

    2014-01-01

    With many developed countries experiencing the aging of the population, older people play a large role in contributing to environmental problems but also to environmental solutions. The purpose of this research is to understand the awareness and behavior of current older people living in retirement villages towards sustainability development. To achieve this, a sustainability literacy survey was conducted with 65 older residents of a private retirement village located 10 Km outside the Brisbane, Australia's central business district (CBD). Most of residents recognized the importance of environment protection and would like to lead a more environmentally friendly lifestyle. In addition, the majority were willing to pay higher prices for a living environment with sustainable features. The importance of positive social communications was emphasized with most residents having established good relationships with others in the village. The findings provide an important insight into consumer perspectives regarding the sustainable features that should and can be incorporated into the village planning and development.

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

    ERIC Educational Resources Information Center

    Goodall, Leonard E.; Corney, William J.

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

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

    ERIC Educational Resources Information Center

    Jenny, Hans H.; Acton, Mary Ann

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

  19. 5 CFR 842.1009 - Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  20. 5 CFR 842.1009 - Elections of retirement coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    ERIC Educational Resources Information Center

    Stephan, Yannick; Fouquereau, Evelyne; Fernandez, Anne

    2008-01-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  3. Whole-body hybrid imaging concept for the integration of PET/MR into radiation therapy treatment planning

    NASA Astrophysics Data System (ADS)

    Paulus, Daniel H.; Oehmigen, Mark; Grueneisen, Johannes; Umutlu, Lale; Quick, Harald H.

    2016-05-01

    Modern radiation therapy (RT) treatment planning is based on multimodality imaging. With the recent availability of whole-body PET/MR hybrid imaging new opportunities arise to improve target volume delineation in RT treatment planning. This, however, requires dedicated RT equipment for reproducible patient positioning on the PET/MR system, which has to be compatible with MR and PET imaging. A prototype flat RT table overlay, radiofrequency (RF) coil holders for head imaging, and RF body bridges for body imaging were developed and tested towards PET/MR system integration. Attenuation correction (AC) of all individual RT components was performed by generating 3D CT-based template models. A custom-built program for μ-map generation assembles all AC templates depending on the presence and position of each RT component. All RT devices were evaluated in phantom experiments with regards to MR and PET imaging compatibility, attenuation correction, PET quantification, and position accuracy. The entire RT setup was then evaluated in a first PET/MR patient study on five patients at different body regions. All tested devices are PET/MR compatible and do not produce visible artifacts or disturb image quality. The RT components showed a repositioning accuracy of better than 2 mm. Photon attenuation of  -11.8% in the top part of the phantom was observable, which was reduced to  -1.7% with AC using the μ-map generator. Active lesions of 3 subjects were evaluated in terms of SUVmean and an underestimation of  -10.0% and  -2.4% was calculated without and with AC of the RF body bridges, respectively. The new dedicated RT equipment for hybrid PET/MR imaging enables acquisitions in all body regions. It is compatible with PET/MR imaging and all hardware components can be corrected in hardware AC by using the suggested μ-map generator. These developments provide the technical and methodological basis for integration of PET/MR hybrid imaging into RT planning.

  4. Whole-body hybrid imaging concept for the integration of PET/MR into radiation therapy treatment planning.

    PubMed

    Paulus, Daniel H; Oehmigen, Mark; Grüneisen, Johannes; Umutlu, Lale; Quick, Harald H

    2016-05-07

    Modern radiation therapy (RT) treatment planning is based on multimodality imaging. With the recent availability of whole-body PET/MR hybrid imaging new opportunities arise to improve target volume delineation in RT treatment planning. This, however, requires dedicated RT equipment for reproducible patient positioning on the PET/MR system, which has to be compatible with MR and PET imaging. A prototype flat RT table overlay, radiofrequency (RF) coil holders for head imaging, and RF body bridges for body imaging were developed and tested towards PET/MR system integration. Attenuation correction (AC) of all individual RT components was performed by generating 3D CT-based template models. A custom-built program for μ-map generation assembles all AC templates depending on the presence and position of each RT component. All RT devices were evaluated in phantom experiments with regards to MR and PET imaging compatibility, attenuation correction, PET quantification, and position accuracy. The entire RT setup was then evaluated in a first PET/MR patient study on five patients at different body regions. All tested devices are PET/MR compatible and do not produce visible artifacts or disturb image quality. The RT components showed a repositioning accuracy of better than 2 mm. Photon attenuation of  -11.8% in the top part of the phantom was observable, which was reduced to  -1.7% with AC using the μ-map generator. Active lesions of 3 subjects were evaluated in terms of SUVmean and an underestimation of  -10.0% and  -2.4% was calculated without and with AC of the RF body bridges, respectively. The new dedicated RT equipment for hybrid PET/MR imaging enables acquisitions in all body regions. It is compatible with PET/MR imaging and all hardware components can be corrected in hardware AC by using the suggested μ-map generator. These developments provide the technical and methodological basis for integration of PET/MR hybrid imaging into RT planning.

  5. 78 FR 72018 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-02

    ...; Expected Retirement Age AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This...-Employer Plans by substituting a new table for determining expected retirement ages for participants in... the annuity starting date, if a retirement date has been selected, or the expected retirement age,...

  6. 38 CFR 3.754 - Emergency officers' retirement pay.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    ERIC Educational Resources Information Center

    Hwalek, Melanie; And Others

    1982-01-01

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

  8. Hybrid Genetic Agorithms and Line Search Method for Industrial Production Planning with Non-Linear Fitness Function

    NASA Astrophysics Data System (ADS)

    Vasant, Pandian; Barsoum, Nader

    2008-10-01

    Many engineering, science, information technology and management optimization problems can be considered as non linear programming real world problems where the all or some of the parameters and variables involved are uncertain in nature. These can only be quantified using intelligent computational techniques such as evolutionary computation and fuzzy logic. The main objective of this research paper is to solve non linear fuzzy optimization problem where the technological coefficient in the constraints involved are fuzzy numbers which was represented by logistic membership functions by using hybrid evolutionary optimization approach. To explore the applicability of the present study a numerical example is considered to determine the production planning for the decision variables and profit of the company.

  9. Mid-Career Change and Early Retirement.

    ERIC Educational Resources Information Center

    Patton, Carl V.

    1978-01-01

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

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

    ERIC Educational Resources Information Center

    Fetridge, Guild A.

    1990-01-01

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

  11. Military Retirement: Background and Recent Developments

    DTIC Science & Technology

    2014-05-28

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

  12. Colleges Explore New Ways to Manage Retirements

    ERIC Educational Resources Information Center

    Wheeler, David L.

    2008-01-01

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

  13. Retirement Programs for Faculty. ERIC Digest.

    ERIC Educational Resources Information Center

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

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

  14. Retired, on Campus, and at Home.

    ERIC Educational Resources Information Center

    Schaffer, Jerry; Bram, Leslie

    2003-01-01

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

  15. Retirement Systems of the American Teacher.

    ERIC Educational Resources Information Center

    Schmid, W. William

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

  16. Second Wind: Handbook for Happy Retirement.

    ERIC Educational Resources Information Center

    Kelly, Philip J.

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

  17. 5 CFR 842.206 - Involuntary retirement.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  18. 5 CFR 842.206 - Involuntary retirement.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  19. 5 CFR 842.206 - Involuntary retirement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  20. 5 CFR 842.206 - Involuntary retirement.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  1. 20 CFR 633.306 - Retirement benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. Leisure and the Retired Professor: Occupation Matters

    ERIC Educational Resources Information Center

    Dorfman, Lorraine; Kolarik, Douglas

    2005-01-01

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

  3. Planning and Implementation Framework for a Hybrid E-Learning Model: The Context of a Part-Time LIS Postgraduate Programme

    ERIC Educational Resources Information Center

    Huang, Leelien Ken

    2010-01-01

    E-learning and traditional classroom learning have been combined to deliver library and information science (LIS) education. However, the framework for planning and implementing a hybrid e-learning model is unclear in the literature. Using a routines-based perspective, e-learning opportunities were explored through identifying the internal…

  4. Development of an Integrated GIS and Land Use Planning Course: Impacts of Hybrid Instructional Methods

    ERIC Educational Resources Information Center

    Kamruzzaman, M.

    2014-01-01

    This study reports an action research undertaken at Queensland University of Technology. It evaluates the effectiveness of the integration of geographic information systems (GIS) within the substantive domains of an existing land use planning course in 2011. Using student performance, learning experience survey, and questionnaire survey data, it…

  5. Dosimetric and geometric evaluation of a hybrid strategy of offline adaptive planning and online image guidance for prostate cancer radiotherapy.

    PubMed

    Liu, Han; Wu, Qiuwen

    2011-08-07

    For prostate cancer patients, online image-guided (IG) radiotherapy has been widely used in clinic to correct the translational inter-fractional motion at each treatment fraction. For uncertainties that cannot be corrected online, such as rotation and deformation of the target volume, margins are still required to be added to the clinical target volume (CTV) for the treatment planning. Offline adaptive radiotherapy has been implemented to optimize the treatment for each individual patient based on the measurements at early stages of treatment process. It has been shown that offline adaptive radiotherapy can effectively reduce the required margin. Recently a hybrid strategy of offline adaptive replanning and online IG was proposed and the geometric evaluation was performed. It was found that the planning margins can further be reduced by 1-2 mm compared to online IG only strategy. The purpose of this study was to investigate the dosimetric benefits of such a hybrid strategy on the target and organs at risk. A total of 420 repeated helical computed tomography scans from 28 patients were included in the study. Both low-risk patients (LRP, CTV = prostate) and intermediate-risk patients (IRP, CTV = prostate + seminal vesicles, SV) were included in the simulation. Two registration methods, based on center-of-mass shift of prostate only and prostate plus SV, were performed for IRP. The intensity-modulated radiotherapy was used in the simulation. Criteria on both cumulative and fractional doses were evaluated. Furthermore, the geometric evaluation was extended to investigate the optimal number of fractions necessary to construct the internal target volume (ITV) for the hybrid strategy. The dosimetric margin improvement was smaller than its geometric counterpart and was in the range of 0-1 mm. The optimal number of fractions necessary for the ITV construction is 2 for LRPs and 3-4 for IRPs in a hypofractionation protocol. A new cumulative index of target volume was proposed

  6. Dosimetric and geometric evaluation of a hybrid strategy of offline adaptive planning and online image guidance for prostate cancer radiotherapy

    NASA Astrophysics Data System (ADS)

    Liu, Han; Wu, Qiuwen

    2011-08-01

    For prostate cancer patients, online image-guided (IG) radiotherapy has been widely used in clinic to correct the translational inter-fractional motion at each treatment fraction. For uncertainties that cannot be corrected online, such as rotation and deformation of the target volume, margins are still required to be added to the clinical target volume (CTV) for the treatment planning. Offline adaptive radiotherapy has been implemented to optimize the treatment for each individual patient based on the measurements at early stages of treatment process. It has been shown that offline adaptive radiotherapy can effectively reduce the required margin. Recently a hybrid strategy of offline adaptive replanning and online IG was proposed and the geometric evaluation was performed. It was found that the planning margins can further be reduced by 1-2 mm compared to online IG only strategy. The purpose of this study was to investigate the dosimetric benefits of such a hybrid strategy on the target and organs at risk. A total of 420 repeated helical computed tomography scans from 28 patients were included in the study. Both low-risk patients (LRP, CTV = prostate) and intermediate-risk patients (IRP, CTV = prostate + seminal vesicles, SV) were included in the simulation. Two registration methods, based on center-of-mass shift of prostate only and prostate plus SV, were performed for IRP. The intensity-modulated radiotherapy was used in the simulation. Criteria on both cumulative and fractional doses were evaluated. Furthermore, the geometric evaluation was extended to investigate the optimal number of fractions necessary to construct the internal target volume (ITV) for the hybrid strategy. The dosimetric margin improvement was smaller than its geometric counterpart and was in the range of 0-1 mm. The optimal number of fractions necessary for the ITV construction is 2 for LRPs and 3-4 for IRPs in a hypofractionation protocol. A new cumulative index of target volume was proposed

  7. Caregiving intensity and retirement status in Canada.

    PubMed

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

    2014-02-01

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

  8. NOTE: Hybrid plan verification for intensity-modulated radiation therapy (IMRT) using the 2D ionization chamber array I'mRT MatriXX—a feasibility study

    NASA Astrophysics Data System (ADS)

    Dobler, Barbara; Streck, Natalia; Klein, Elisabeth; Loeschel, Rainer; Haertl, Petra; Koelbl, Oliver

    2010-01-01

    The 2D ionization chamber array I'mRT MatriXX (IBA, Schwarzenbruck, Germany) has been developed for absolute 2D dosimetry and verification of intensity-modulated radiation therapy (IMRT) for perpendicular beam incidence. The aim of this study is to evaluate the applicability of I'mRT MatriXX for oblique beam incidence and hybrid plan verification of IMRT with original gantry angles. For the assessment of angular dependence, open fields with gantry angles in steps of 10° were calculated on a CT scan of I'mRT MatriXX. For hybrid plan verification, 17 clinical IMRT plans and one rotational plan were used. Calculations were performed with pencil beam (PB), collapsed cone (CC) and Monte Carlo (MC) methods, which had been previously validated. Measurements were conducted on an Elekta SynergyS linear accelerator. To assess the potential and limitations of the system, gamma evaluation was performed with different dose tolerances and distances to agreement. Hybrid plan verification passed the gamma test with 4% dose tolerance and 3 mm distance to agreement in all cases, in 82-88% of the cases for tolerances of 3%/3 mm, and in 59-76% of the cases if 3%/2 mm were used. Separate evaluation of the low dose and high dose regions showed that I'mRT MatriXX can be used for hybrid plan verification of IMRT plans within 3% dose tolerance and 3 mm distance to agreement with a relaxed dose tolerance of 4% in the low dose region outside the multileaf collimator (MLC).

  9. Cohort Profile: the Health and Retirement Study (HRS)

    PubMed Central

    Sonnega, Amanda; Faul, Jessica D; Ofstedal, Mary Beth; Langa, Kenneth M; Phillips, John WR; Weir, David R

    2014-01-01

    The Health and Retirement Study (HRS) is a nationally representative longitudinal survey of more than 37 000 individuals over age 50 in 23 000 households in the USA. The survey, which has been fielded every 2 years since 1992, was established to provide a national resource for data on the changing health and economic circumstances associated with ageing at both individual and population levels. Its multidisciplinary approach is focused on four broad topics—income and wealth; health, cognition and use of healthcare services; work and retirement; and family connections. HRS data are also linked at the individual level to administrative records from Social Security and Medicare, Veteran’s Administration, the National Death Index and employer-provided pension plan information. Since 2006, data collection has expanded to include biomarkers and genetics as well as much greater depth in psychology and social context. This blend of economic, health and psychosocial information provides unprecedented potential to study increasingly complex questions about ageing and retirement. The HRS has been a leading force for rapid release of data while simultaneously protecting the confidentiality of respondents. Three categories of data—public, sensitive and restricted—can be accessed through procedures described on the HRS website (hrsonline.isr.umich.edu). PMID:24671021

  10. Hybrid Threat Concept: Contemporary War, Military Planning and the Advent of Unrestricted Operational Art

    DTIC Science & Technology

    2011-05-19

    Albatross ?…………………………...44 Exploitation of Ambiguity……..........…………………………………………………...47 U.S. Operational and Strategic Planning Constructs...Warfare (IW): Umbrella Term or Conceptual Albatross ? Irregular warfare presents a competing explanation of the non-linear threat activities that

  11. Early retirement and mortality in Germany.

    PubMed

    Kühntopf, Stephan; Tivig, Thusnelda

    2012-02-01

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

  12. The effect of retirement on physical health.

    PubMed Central

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

    1983-01-01

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

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

    PubMed

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

    2010-01-01

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

  14. SU-E-P-06: A Novel Hybrid Planning Approach to Allow More Patients Benefited by the Intensity Modulated Proton Therapy

    SciTech Connect

    Jiang, S; Liao, L; Li, Y; Wang, X; Sahoo, N; Liao, Z; Grosshans, D; Frank, S; Li, H; Zhu, X; Chang, J; Zhang, X; Gillin, M; Hojo, Y; Sun, J

    2014-06-01

    Purpose: We report a hybrid scattering and scanning beam delivery approach, termed as (HimpsPT), which demonstrated that majority IMPT delivery can be potentially replaced with hybrid IMPT and PSPT delivery with similar or better plan quality. Methods: Three representative clinical cases, including head and neck (HN), skull base chordoma (CNS) and lung cancer, treated in MDACC Proton Therapy Center with IMPT were retrospectively redesigned using HimpsPT. The PSPT plans are designed with the same prescriptions as those of IMPT plans. The whole treatment can be delivered by either alternating or sequential PSPT and IMPT delivery. The dosimetric data and dose distributions of HimpsPT plans are compared with those of IMPT plans. We also performed a worst-case robust analysis for all plans. Results: The target coverages for all cases are comparable. For the HN case, the mean dose of esophagus larynx, left parotid and right submandibular, oral cavity V20, the max dose of cord is 18.0, 36.1, 23.6, 47.2, 0.1, 31.7 Gy in HimpsPT plan, and 25.5, 33.8, 24.9, 49.1, 0.2, 33.8 Gy in IMPT plan. For the lung case, the lung V5, V20, V30, mean lung dose, heart V40, esophagus V70, cord maximum dose are 50.5%, 37.0%, 31.7%, 21.3 Gy, 7.2%, 4.9%, 35.5 Gy in HimpsPT plan, and 55.4%, 36.7%, 30.1%, 21.3 Gy, 7.7%, 8.4%, 36.8Gy in IMPT plans. For the CNS case, brainstem maximum dose is 50.5 Gy in HimpsPT plan and 55.4 Gy in IMPT plan due to sharp penumbra offered by the aperture of the PSPT plan in HimpsPT technique. Conclusion: For majority disease sites, the dosimetric advantage of IMPT technique can be achieved by the hybrid PSPT and IMPT technique, which enables the centers equipped with both scattering and scanning beam facilities to treat more patients which can be benefited by the scanning beam.

  15. SU-E-T-451: Hybrid-VMAT: A Novel Technique Combining VMAT and 3D in Planning Whole Breast Radiotherapy with a Simultaneously-Integrated Boost (WBRT+SIB)

    SciTech Connect

    Guida, K; Qamar, K; Thompson, M

    2015-06-15

    Purpose: The RTOG 1005 trial offered a hypofractionated arm in delivering WBRT+SIB. Traditionally, treatments were planned at our institution using field-in-field (FiF) tangents with a concurrent 3D conformal boost. With the availability of VMAT, it is possible that a hybrid VMAT-3D planning technique could provide another avenue in treating WBRT+SIB. Methods: A retrospective study of nine patients previously treated using RTOG 1005 guidelines was performed to compare FiF+3D plans with the hybrid technique. A combination of static tangents and partial VMAT arcs were used in base-dose optimization. The hybrid plans were optimized to deliver 4005cGy to the breast PTVeval and 4800cGy to the lumpectomy PTVeval over 15 fractions. Plans were optimized to meet the planning goals dictated by RTOG 1005. Results: Hybrid plans yielded similar coverage of breast and lumpectomy PTVs (average D95 of 4013cGy compared to 3990cGy for conventional), while reducing the volume of high dose within the breast; the average D30 and D50 for the hybrid technique were 4517cGy and 4288cGy, compared to 4704cGy and 4377cGy for conventional planning. Hybrid plans increased conformity as well, yielding CI95% values of 1.22 and 1.54 for breast and lumpectomy PTVeval volumes; in contrast, conventional plans averaged 1.49 and 2.27, respectively. The nearby organs at risk (OARs) received more low dose with the hybrid plans due to low dose spray from the partial arcs, but all hybrid plans did meet the acceptable constraints, at a minimum, from the protocol. Treatment planning time was also reduced, as plans were inversely optimized (VMAT) rather than forward optimized. Conclusion: Hybrid-VMAT could be a solution in delivering WB+SIB, as plans yield very conformal treatment plans and maintain clinical standards in OAR sparing. For treating breast cancer patients with a simultaneously-integrated boost, Hybrid-VMAT offers superiority in dosimetric conformity and planning time as compared to FIF

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

    ERIC Educational Resources Information Center

    Ogunbameru, Olakunle A.; Bamiwuye, Sina

    2004-01-01

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

  17. 20 CFR 221.2 - Railroad Retirement Board jurisdiction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  18. 20 CFR 221.2 - Railroad Retirement Board jurisdiction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 20 CFR 221.2 - Railroad Retirement Board jurisdiction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  20. 20 CFR 221.2 - Railroad Retirement Board jurisdiction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 20 CFR 221.2 - Railroad Retirement Board jurisdiction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 18 CFR 367.59 - Additions and retirements of property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 18 CFR 367.59 - Additions and retirements of property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 38 CFR 3.754 - Emergency officers' retirement pay.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  5. 5 CFR 831.2010 - Transfers between retirement systems.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  6. Psychological Perspectives on the Changing Nature of Retirement

    ERIC Educational Resources Information Center

    Shultz, Kenneth S.; Wang, Mo

    2011-01-01

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

  7. 26 CFR 1.408-2 - Individual retirement accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 5 CFR 831.1207 - Withdrawal of disability retirement applications.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  9. 26 CFR 1.219-1 - Deduction for retirement savings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 38 CFR 3.754 - Emergency officers' retirement pay.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  11. 18 CFR 367.22 - Accounting for asset retirement obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  12. 5 CFR 831.1204 - Filing disability retirement applications: General.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  15. 29 CFR 4022.10 - Earliest PBGC Retirement Date.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  16. 26 CFR 1.408-2 - Individual retirement accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 26 CFR 1.408-2 - Individual retirement accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. 5 CFR 352.404 - Retirement and insurance.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  19. 5 CFR 831.1203 - Basic requirements for disability retirement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  20. 5 CFR 352.404 - Retirement and insurance.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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