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

    ... were published in the Federal Register on Tuesday, October 19, 2010 (75 FR 64123) providing guidance... 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...

  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 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... of 1978 (43 FR 47713), the Secretary of the Treasury has interpretive jurisdiction over the...

  4. 75 FR 81543 - Additional Rules Regarding Hybrid Retirement Plans; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ...) that was published in the Federal Register on Tuesday, October 19, 2010 (75 FR 64197) providing... publication of the notice of proposed rulemaking (REG-132554-08), which was the subject of FR Doc. 2010-25942... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI16 Additional Rules Regarding Hybrid Retirement...

  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... Plan No. 4 of 1978 (43 FR 47713), the Secretary of the Treasury has interpretive jurisdiction over...

  6. The Retirement Planning Specialty.

    ERIC Educational Resources Information Center

    Dennis, Helen

    2002-01-01

    Workplace changes and increased longevity have heightened the need for retirement planning specialists. Specialists are beginning to focus more holistically on life planning and addressing the challenges of technology and the needs of low-income adults. (Contains 15 references.) (SK)

  7. Planning Your Retirement.

    ERIC Educational Resources Information Center

    American Association of Retired Persons, Washington, DC.

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

  8. The Myth of Employee Planning for Retirement

    ERIC Educational Resources Information Center

    Morrison, Malcolm H.

    1975-01-01

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

  9. 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.

  10. Retirement and Tax Shelter Plans for Educators.

    ERIC Educational Resources Information Center

    Bryan, E. Lewis; Cash, L. Stephen

    1986-01-01

    Congress' proposed revision of the Internal Revenue Code could have a significant impact on the retirement options available to educators. Some retirement and tax shelter plans are reviewed including: Individual Retirement Accounts, Keogh plans, Section 403(b) of the Code, and retirement and estate planning. (MLW)

  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. The Current State of Retirement Planning.

    ERIC Educational Resources Information Center

    Dennis, Helen

    1989-01-01

    The author (1) identifies groups involved in retirement planning, (2) describes recent accomplishments within the field, (3) recommends ways to address unmet needs, and (4) identifies emerging trends. Trends in retirement planning include early retirement, differentiation between married and single prospective retirees, and competition for…

  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. 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…

  15. Retirement Plans of Instructional Faculty and Staff.

    ERIC Educational Resources Information Center

    Chronister, Jay L.; Baldwin, Roger G.

    1996-01-01

    This analysis of the retirement plans of college and university faculty and staff used data from the 1993 National Study of Postsecondary Faculty. It first determined the proportion of faculty who are age 55 or older by institutional type, discipline, gender, and minority/nonminority status and then analyzed their retirement plans using the same…

  16. 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…

  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. 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)

  19. Life Planning: Preparing for Transitions and Retirement.

    ERIC Educational Resources Information Center

    Nuss, Elizabeth; Schroeder, Charles

    2002-01-01

    Long-range career planning is difficult in the student affairs profession because of the lack of clearly defined career tracks and inherent job insecurities. The authors present and discuss strategies for planning for retirement and other late career options. (Author)

  20. A fiduciary's guide to retirement plan management.

    PubMed

    Dingler, F J

    1991-01-01

    Most group practices have a retirement plan as part of their benefit package. However, groups have responsibilities well beyond funding to keep the plan qualified and in good standing with regulatory agencies. An additional complication is the federal government's frequent changes in the qualified pension laws. With these changes, compliance has become more complex and confusing.

  1. Using retirement planning software to assess Americans' preparedness for retirement: an update.

    PubMed

    Ameriks, J

    2000-01-01

    This article is an update of a previous analysis of retirement planning software. In this updated analysis, the author uses data from the 1995 Survey of Consumer Finances along with statistical analysis of retirement software to examine whether consumers who follow the software retirement saving parameters are saving enough for retirement.

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

    PubMed

    Yakoboski, P

    2000-03-01

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

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

    ERIC Educational Resources Information Center

    American Association of Retired Persons, Washington, DC.

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

  4. New Tax Law Impairs Plans to Encourage Early Retirement.

    ERIC Educational Resources Information Center

    Mangan, Katherine S.

    1987-01-01

    New federal tax law requiring employees to pay taxes on a large sum of money at one time rather than over the course of retirement makes college retirement "buyout plans" no longer feasible and hampers colleges' efforts to thin faculty ranks after the uncapping of the mandatory retirement age. (MSE)

  5. 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

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

    ERIC Educational Resources Information Center

    Palmer, Bruce A.

    1993-01-01

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

  9. 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…

  10. 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)

  11. Focus Your Future: A Woman's Guide to Retirement Planning.

    ERIC Educational Resources Information Center

    American Association of Retired Persons, Washington, DC.

    This guidebook addresses retirement planning for midlife women. Section 1 presents the woman an opportunity to assess herself today in terms of the roles she plays in various aspects of her life and in her relationships with others. It asks her to consider some of her plans, dreams, and things she would like to do in an ideal retirement situation.…

  12. 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…

  13. 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

  14. 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. PMID:11316834

  15. 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.

  16. Retirement with Protection: Survey Traces Trends in Faculty Benefit Plans.

    ERIC Educational Resources Information Center

    King, Francis P.

    1980-01-01

    Highlights current trends revealed in a survey of major community and junior college retirement, life insurance, health insurance, sick pay and sick leave, and long-term disability insurance plans. Compares benefit coverage of private and public community colleges. (CAM)

  17. 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)

  18. 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,…

  19. 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…

  20. 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…

  1. 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.

  2. Retirement Planning Handbook: Washington State Faculty Association of Community Colleges.

    ERIC Educational Resources Information Center

    Silverstein, Roberta

    Designed for faculty and exempt administrators at Washington's community colleges, this handbook explains available retirement plans, deductions, and options. First, a glossary of terms and an index to sections of the handbook dealing with the concepts are provided. The bulk of the handbook uses a question/answer format to present information on…

  3. Pre-Retirement Planning: A Necessary Dress Rehearsal.

    ERIC Educational Resources Information Center

    Newman, Mary Elizabeth

    Studies seem to indicate that preparation for retirement is the key to its success. Planning includes these basic ingredients: (1) maintaining regular health habits; (2) role flexibility--the retiree needs a healthy self image not bound to the self-as-worker; (3) activity that is constructive and personally meaningful; and (4) continuance of…

  4. The $500,000 Quest. Common-Sense Retirement Planning for Educators.

    ERIC Educational Resources Information Center

    Phillips, Ione D.

    1997-01-01

    Discusses the need for retirement planning and offers suggestions for building a nest egg. Suggests that pensions are not sufficient and that other investments are crucial to ensure a comfortable retirement. Includes resources and a plan for saving. (JOW)

  5. Report on Nisei Retirement Planning Conference (San Francisco, Calif. November 19-21, 1976).

    ERIC Educational Resources Information Center

    Japanese American Citizens League, San Francisco, CA.

    This document presents a report on the Nisei Retirement Planning Conference. First, a history of the organization of the conference is provided. Then, a series of working papers on the Nisei and retirement are given. These papers address issues such as the following: 1) retirement as a national concern, 2) general retirement issues (physical…

  6. 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…

  7. 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.

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

    ERIC Educational Resources Information Center

    Heller, Michael; King, Francis P.

    1994-01-01

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

  9. Conflict, Pre-Retirement Planning, and Mental and Physical Health Status.

    ERIC Educational Resources Information Center

    Benner, Larry; And Others

    In both industry and government, the current response to the problems of retirement is the development of programs for pre-retirement counseling and planning. A group of older workers who were offered a comprehensive retirement planning program by their company was examined to determine reasons for both attendance and non-attendance in the…

  10. Home equity conversion plans as a source of retirement income.

    PubMed

    Springer, P B

    1985-09-01

    This article describes in detail a variety of home equity conversion plans and discusses their relevance for social security beneficiaries, as well as for the aged in general. Under these plans, a dormant asset--accumulated home equity--is converted into current retirement income. The plans vary: Some are debt instruments; others involve the sale and leaseback of the residence. Some provide income for a fixed term; others offer a lifetime annuity. Some include a public subsidy; others are free of governmental involvement. The advantages and disadvantages of these plans, as well as examples of how they operate and their respective income potential, are discussed in this article. The relevance of home equity conversion plans for social security beneficiaries is illustrated by means of data from the Retirement History Study. These data allow comparison of various demographic groups in terms of their dependence on social security benefits. Each group is examined in terms of available home equity and home equity potential under several conversion plans.

  11. 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

    ... (2010 final Treasury regulations), 75 FR 64123 (Oct. 19, 2010), and simultaneously issued proposed Additional Rules Regarding Hybrid Retirement Plans (2010 proposed Treasury regulations), 75 FR 64197 (Oct. 19..., if the bankruptcy filing date was on or after September 16, 2006. On June 14, 2011 (at 76 FR...

  12. 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.…

  13. 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…

  14. 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…

  15. 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.

  16. Women and retirement planning: towards the "feminization of poverty" in an aging Hong Kong.

    PubMed

    Lee, William Keng Mun

    2003-01-01

    Hong Kong's population is aging but retirement research is largely missing from the research agenda in Hong Kong. This study, based on a telephone survey of 1,078 respondents, examines middle-aged adult's retirement planning activities in Hong Kong. The findings show men are more likely to be involved in financial planning, while women are more likely to take part in some forms of health, living arrangement and psychological planning for retirement. Further, there are age, education and income differences in the various forms of retirement planning activities within genders. Women are living longer; because of their lack of financial retirement planning, they are prime candidates for poverty. The discussion concludes with policy implications related to assisting midlife individuals, in particular women, in planning for retirement.

  17. [A Program to Prepare Older Workers for Retirement and Interest Community Groups in Pre-Retirement Planning.] Second Annual Report, September 1, 1968 to August 31, 1969. Drake University Pre-Retirement Planning Center.

    ERIC Educational Resources Information Center

    Drake Univ., Des Moines, IA. Pre-Retirement Planning Center.

    The project was designed to develop, and evaluate the effectiveness of a pre-retirement planning program. The project, in its second year of operation, has had 575 participants who attended a seven-week series of programs covering the topics of employment after retirement, estate planning, company fringe benefits, continuing education,…

  18. 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…

  19. Understanding the influence of demographic and psychological variables on retirement planning.

    PubMed

    Petkoska, Jasmina; Earl, Joanne K

    2009-03-01

    The authors examined the degree to which workers were engaging in financial, health, interpersonal/leisure, and work planning for retirement, exploring whether demographic and psychological variables inhibited or promoted planning in each of these domains. Planning in each domain was influenced by a unique set of variables. Goals emerged as a consistent and positive predictor of planning. Gender accounted for health and interpersonal/leisure planning, while work planning behavior was negatively predicted by income. Time perspective also helped to clarify the amount of retirement planning undertaken in the financial and interpersonal/leisure domains. Practical implications for designing retirement interventions are discussed.

  20. Sounds great, but what's in it for me? Helping employees understand their role in the retirement planning process.

    PubMed

    Farnen, D B

    2000-01-01

    The communication of retirement plans by employers to their workers has greatly improved, but in many cases still falls short of getting employees to understand their roles in planning for their own retirement. The author states that a well-designed personalized retirement savings education program encourages employees to take ownership of their retirement plan. Three employee profiles are examined in the context of the personalized retirement education process.

  1. 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.

  2. 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.

  3. 76 FR 6112 - Federal Benefit Payments Under Certain District of Columbia Retirement Plans

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... under the retirement plans for District of Columbia teachers, police officers, and firefighters. See 75 FR 71047. ] The original comment period closed on January 21, 2011. By letter dated January 14, 2011... June 30, 1997, under the retirement plans for District of Columbia teachers, police officers,...

  4. 29 CFR 2550.404a-2 - Safe harbor for automatic rollovers to individual retirement plans.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... benefit plan subject to Title I of the Employee Retirement Income Security Act of 1974, as amended (the... agreement with an individual retirement plan provider that provides: (i) The rolled-over funds shall be...)(i) of this section, the investment product selected for the rolled-over funds shall seek to...

  5. 29 CFR 2550.404a-2 - Safe harbor for automatic rollovers to individual retirement plans.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... benefit plan subject to Title I of the Employee Retirement Income Security Act of 1974, as amended (the... agreement with an individual retirement plan provider that provides: (i) The rolled-over funds shall be...)(i) of this section, the investment product selected for the rolled-over funds shall seek to...

  6. A survey of retirement planning by Texas psychiatrists.

    PubMed

    Baker, F M; Warren, B H; Muraida, J; Muraida, G

    1993-01-01

    Forty-six percent (274 of 600) of the members of the Texas Society of Psychiatric Physicians responded to a mailed survey that addressed retirement issues. Forty-seven percent of respondents were 60 to 69 years of age. Only 12% were female. Ninety-one percent were white, with 86% of respondents married. Only 24% of the sample (66 of 274) were retired at the time of the survey. Although engaged in more than one area of professional activity, 71% were involved in private practice, with 51% practicing in a private office. The major reasons for retiring were "a full life and ready to change pace" (52%) and "retired to pursue other interests" (25%). Twenty percent retired because of physical illness. A mixed financial package formed their retirement package, which included social security (80%), personal savings (73%), Keogh (64%), and state/US government monies (39%). Retired psychiatrists were interested in receiving additional information on successful patterns of retirement (21%), maintaining emotional and physical health (17%), and material on the problems and trials of retirement (15%). Leisure-time activities were varied, and most psychiatrists reported two to four activities. According to 39% of the sample, retirement should be discussed during medical school, 46% indicated that it should be discussed during residency training, and 80% selected Continuing Medical Education courses.

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

    PubMed

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

    2010-09-01

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

  8. 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…

  9. 26 CFR 54.4974-2 - Excise tax on accumulations in qualified retirement plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... plan or any eligible deferred compensation plan (as defined in section 457(b)) to whom an amount is... qualified retirement plan or any eligible deferred compensation plan (as defined in section 457(b)) for a... eligible deferred compensation plan (as defined in section 457(b)). (b) Default provisions....

  10. 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…

  11. 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…

  12. 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. PMID:27673523

  13. 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.

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

    PubMed

    Gupta, Aparna; Li, Lepeng

    2004-05-01

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

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

    ERIC Educational Resources Information Center

    Grushow, Alexander

    2011-01-01

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

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

    PubMed Central

    McFall, Brooke Helppie

    2012-01-01

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

  17. A Study of the Expectations of Members of a Religious Community and Lay Professional Women on Retirement as a Basis for Planning a Pre-Retirement Education Program.

    ERIC Educational Resources Information Center

    McCarthy, Sister Eugene Teresa

    The purpose of this study was to determine the need for planning a pre-retirement education program for the Sisters of Charity of Leavenworth which would be determined by a potential group of retirees. With the assumption that there was a need for a retirement educational program, a questionnaire was developed and administered to all the Sisters…

  18. 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…

  19. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounts. 330.14 Section 330.14 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan accounts. (a) “Pass-through” insurance. Any deposits of an employee benefit plan in an insured...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accounts. 330.14 Section 330.14 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan accounts. (a) “Pass-through” insurance. Any deposits of an employee benefit plan in an insured...

  2. 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…

  3. Convergence of long-term care planning and retirement planning at the work place.

    PubMed

    Silva, Ajith

    2004-01-01

    There is an increasing expectation that the private-sector should provide needed solutions to pressing problems in long-term care. Long-term care insurance has figured prominently in recent discussions. Within the long-term care insurance market, the potential of the employer in making such insurance available to employees has been discussed extensively. This paper traces the increasing convergence of retirement planning and long-term care planning at the work place. The long-term care insurance market has come a long way, and the employer-sponsored segment of the market has recorded the highest rate of growth in recent times. Furthermore, the employer-sponsored market is beginning to diversify. Low take-up rates still remain a problem. Recent rapid growth of the market coupled with the federal government's involvement as an employer offering long-term care insurance is bound to expand the market further. PMID:15148046

  4. Teachers' Pensions: A Model Retirement Plan for the Future. Report of the Minister's Informal Task Force on Teachers' Pensions.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton.

    The Minister of Education of Alberta, Canada established a task force in 1983 to analyze the characteristics of teachers' pension plans and to develop a model retirement plan for teachers in Alberta. The task force reviewed the legislative, structural, administrative, and financial characteristics of Alberta's existing Teachers' Retirement Fund as…

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  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

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Inclusion of medical benefits for retired employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE...-Sharing, Stock Bonus Plans, Etc. § 1.401-14 Inclusion of medical benefits for retired employees...

  9. 31 CFR 10.4 - Eligibility for enrollment as enrolled agent or enrolled retirement plan agent.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... may grant enrollment as an enrolled agent to an applicant who demonstrates special competence in tax... competence in qualified retirement plan matters by written examination administered by, or administered under... experience and training of the applicant as may be relevant. (2) An appropriate office of the...

  10. 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…

  11. Understanding the motivations of long-term care insurance owners: the importance of retirement planning.

    PubMed

    Yakoboski, Paul J

    2002-01-01

    This article is based on two recent reports by the American Council of Life Insurers (ACLI) that illuminate the reasons why individuals purchase private long-term care insurance in both the group and individual markets. This information suggests that a younger and more diverse group of individuals are becoming increasingly interested in private long-term care insurance and that workplace education linkage the purchase of long-term care insurance to retirement planning may promote coverage.

  12. 26 CFR 31.3306(b)(2)-1 - Payments under employers' plans on account of retirement, sickness or accident disability...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b)(2)-1... Payments under employers' plans on account of retirement, sickness or accident disability, medical or... dependents), on account of: (1) An employee's retirement, (2) Sickness or accident disability of an...

  13. 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... Payments under employers' plans on account of retirement, sickness or accident disability, medical or... dependents), on account of: (1) An employee's retirement, (2) Sickness or accident disability of an...

  14. 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... Payments under employers' plans on account of retirement, sickness or accident disability, medical or... dependents), on account of: (1) An employee's retirement, (2) Sickness or accident disability of an...

  15. 26 CFR 31.3306(b)(2)-1 - Payments under employers' plans on account of retirement, sickness or accident disability...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b)(2)-1... Payments under employers' plans on account of retirement, sickness or accident disability, medical or... dependents), on account of: (1) An employee's retirement, (2) Sickness or accident disability of an...

  16. 26 CFR 31.3306(b)(2)-1 - Payments under employers' plans on account of retirement, sickness or accident disability...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retirement, sickness or accident disability, medical or hospitalization expenses, or death. 31.3306(b)(2)-1... Payments under employers' plans on account of retirement, sickness or accident disability, medical or... dependents), on account of: (1) An employee's retirement, (2) Sickness or accident disability of an...

  17. 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.

  18. 'Lavender retirement': a questionnaire survey of lesbian, gay and bisexual people's accommodation plans for old age.

    PubMed

    Neville, Stephen; Henrickson, Mark

    2010-12-01

    A global increase in older people will also mean an increase in the numbers of lesbian, gay and bisexual people requiring residential support. All health practitioners working with older people need to be aware of the existence of older lesbian, gay and bisexual people in order to provide health care that is appropriate. This study describes lesbian, gay and bisexual people's accommodation plans for old age through a cross-sectional quantitative survey design. Participants were recruited through mainstream and lesbian, gay and bisexual media and venues. A total of 2269 participants completed the 133-item survey. When asked about what accommodation plans they had for their older years lesbian, gay and bisexual people identified that they were least likely to choose living in a retirement community/facility. However, if unable to live independently the majority of respondents identified they would prefer to live in a retirement facility that specifically catered for people who did not identify as heterosexual. This study has found that the residential support sector needs to be prepared to provide a health service that is person-centred, free from discriminatory practices and meets the needs of all health consumers regardless of sexual orientation.

  19. 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.)…

  20. Teachers' Pensions: A Model Retirement Plan for the Future. Report of the Minister's Informal Task Force on Teachers' Pensions. Summary Report.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton.

    The Minister of Education of Alberta, Canada established a task force in 1983 to analyze the characteristics of teachers' pension plans and to develop a model retirement plan for teachers in Alberta. The task force reviewed the legislative, structural, administrative, and financial characteristics of Alberta's existing Teachers' Retirement Fund as…

  1. 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

    ... 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 REVENUE..., Internal Revenue Code of 1954) General Provisions § 31.3121(a)(13)-1 Payments under certain...

  2. 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)

  3. Drake University Pre-Retirement Planning Center. Annual Report, September 1, 1968 to August 31, 1969.

    ERIC Educational Resources Information Center

    Paul, E. J.; And Others

    The major task of Drake University Pre-Retirement Center for the fiscal year 1968-69 continued to be the demonstration and evaluation of different methods of involving workers in retirement preparation activities. Recruitment was from three primary groups: business, government employees, and the community at large. The center also helped the…

  4. 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…

  5. 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)

  6. The impact of automatic enrollment in 401(k) plans on future retirement accumulations: a simulation study based on plan design modifications of large plan sponsors.

    PubMed

    VanDerhei, Jack

    2010-04-01

    SIGNIFICANCE OF AUTO-ENROLLMENT: Automatic enrollment of participants in 401(k) plans, which was encouraged by provisions in the Pension Protect Act of 2006, is designed to overcome the drawbacks of voluntary enrollment by getting more workers to save in their work place retirement plan. Auto-enrollment for 401(k) plans has been demonstrated by previous EBRI research to have substantial potential benefits for some employees. NEW EBRI RESEARCH: This EBRI study analyzes plan-specific data of 1,000 large defined contribution plans for salaried employees from Benefit SpecSelect (Hewitt Associates LLC) in 2005 and 2009 to compare a subsample of plan sponsors that did not have auto-enrollment in 2005 but that had adopted it in 2009. Actual plan information on both actual auto-enrollment and actual match rate information were coded both before and after adoption of auto-enrollment from 225 large 401(k) plan sponsors and found that the average change was positive under auto-enrollment in each of the following three categories: The first-tier match rate, the effective match rate, the average total employer contribution rate. MODELING ANALYSIS: This analysis created a series of simulation programs using these data. The analysis indicates that the adoption of automatic enrollment in 401(k) plans is likely to have a very significant positive impact (even greater than EBRI projected in 2008) in generating additional retirement savings for many workers, especially for young and low-income workers: Under baseline assumptions, the median 401(k) accumulations for the lowest-income quartile of workers currently age 25-29 (assuming all 401(k) plans were voluntary enrollment plans as typified by the 225 large plan sponsors described above) would only be 0.08 times final earnings at age 65. However, if all 401(k) plans are assumed to be using the large plan sponsor auto-enrollment provisions, the median 401(k) accumulations for the lowest-income quartile jumps to 4.96 times final

  7. 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.

  8. 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.

  9. 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.

  10. 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

  11. 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

  12. 5 CFR 839.801 - Do I owe more money if I had a qualifying retirement coverage error and the employee retirement...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... retirement coverage error and the employee retirement deductions for the new retirement plan are more than... employee retirement deductions for the new retirement plan are more than what I already paid? (a) No, your... ERRONEOUS RETIREMENT COVERAGE CORRECTIONS ACT Adjusting Retirement Deductions and Contributions...

  13. 5 CFR 839.801 - Do I owe more money if I had a qualifying retirement coverage error and the employee retirement...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... retirement coverage error and the employee retirement deductions for the new retirement plan are more than... employee retirement deductions for the new retirement plan are more than what I already paid? (a) No, your... ERRONEOUS RETIREMENT COVERAGE CORRECTIONS ACT Adjusting Retirement Deductions and Contributions...

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

    ERIC Educational Resources Information Center

    Ellenberg, Donna

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

  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. There Is Life After Retirement!

    ERIC Educational Resources Information Center

    Johnson, Donald R.

    1998-01-01

    School business officials should attend workshops and seminars to help them plan for retirement. When approaching retirement, SBOs should invest for low-risk growth, determine retirement goals, match insurance with needs, and decide when to stop full-time work. Retirees should invest for growth and income, withdraw assets at the right time, and…

  17. 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…

  18. 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.

  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. Retirement and Other Departure Plans of Instructional Faculty and Staff in Higher Education Institutions. 1993 National Study of Postsecondary Faculty (NSOPF-93). Statistical Analysis Report.

    ERIC Educational Resources Information Center

    Chronister, Jay L.; Baldwin, Roger G.; Conley, Valerie M.

    This study examined retirement and other departure plans of full- and part-time faculty and staff in higher education institutions using data from the 1988 and 1993 National Studies of Postsecondary Faculty. Among the study's findings were: 22 percent of full-time and 38 percent of part-time faculty planned to leave their current position within…

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

    SciTech Connect

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

    2014-01-01

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

  2. 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 experiences…

  4. Mental Retirement*

    PubMed Central

    Rohwedder, Susann; Willis, Robert J.

    2010-01-01

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

  5. 5 CFR 839.621 - Can I cancel my FERS election if I was in the wrong retirement plan at the time I elected FERS...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Can I cancel my FERS election if I was in the wrong retirement plan at the time I elected FERS coverage and I have an election opportunity under the FERCCA? 839.621 Section 839.621 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS...

  6. 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 planning for…

  7. Pre-Retirement Education: A Community Responsibility

    ERIC Educational Resources Information Center

    Morkert, Carpenter E.

    1974-01-01

    Organizational pre-retirement planning increases stress in middle-aged employees, but programs in pre-retirement education initiated by community colleges in cooperation with local companies can be very successful. (MS)

  8. 78 FR 53704 - Employee Retirement Benefit Plan Returns Required on Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-30

    ... (71 FR 41359) requiring electronic filing of the Form 5500 and Form 5500-SF for plans covered by Title... published a final rule in the Federal Register (72 FR 64710) postponing the effective date of the electronic... Magnetic Media AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... under either the 5-year rule of A-1 of § 1.401(a)(9)-3 or the employee's remaining life expectancy as... the life expectancy rule described in § 1.401(a)(9)-3 A-3 in the case of an employee's or individual's... the plan for the lives of the employee and the designated beneficiary that provides for the...

  11. 26 CFR 54.4974-2 - Excise tax on accumulations in qualified retirement plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... under either the 5-year rule of A-1 of § 1.401(a)(9)-3 or the employee's remaining life expectancy as... the life expectancy rule described in § 1.401(a)(9)-3 A-3 in the case of an employee's or individual's... the plan for the lives of the employee and the designated beneficiary that provides for the...

  12. 26 CFR 54.4974-2 - Excise tax on accumulations in qualified retirement plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... under either the 5-year rule of A-1 of § 1.401(a)(9)-3 or the employee's remaining life expectancy as... the life expectancy rule described in § 1.401(a)(9)-3 A-3 in the case of an employee's or individual's... the plan for the lives of the employee and the designated beneficiary that provides for the...

  13. 26 CFR 54.4974-2 - Excise tax on accumulations in qualified retirement plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... under either the 5-year rule of A-1 of § 1.401(a)(9)-3 or the employee's remaining life expectancy as... the life expectancy rule described in § 1.401(a)(9)-3 A-3 in the case of an employee's or individual's... the plan for the lives of the employee and the designated beneficiary that provides for the...

  14. Women's Retirement: Beyond Issues of Financial Security.

    ERIC Educational Resources Information Center

    Price, Christine A.

    2003-01-01

    Interviews with a sample of 31 professional and nonprofessional retired women identified the following as issues of significance for women planning to retire: setting goals, avoiding retiring too early, getting involved, managing time, and being self-sufficient. These can serve as a foundation for future program development in the area of women's…

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

    ERIC Educational Resources Information Center

    Peterson, David L.

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

  16. NACUBO Report: Early and Phased Retirement.

    ERIC Educational Resources Information Center

    Covert-McGrath, Debra

    1984-01-01

    Information is provided on early and phased retirement plans of about 20 academic institutions. Eligibility requirements for participation in early retirement plans vary from campus to campus. Most plans have a requirement ranging from a minimum of 10 to 20 years of full-time (or part-time equivalent) service. There are basically two types of…

  17. 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…

  18. 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…

  19. The impact of deferring retirement age on retirement income adequacy.

    PubMed

    VanDerhei, Jack; Copeland, Craig

    2011-06-01

    UPDATE OF RSPM-POST-65 RETIREMENT AGES: The EBRI Retirement Security Projection Model (RSPM) was developed in 2003 to provide an assessment of national retirement income prospects. The 2011 version of RSPM adds a new feature that allows households to defer retirement age past age 65 in an attempt to determine whether retirement age deferral is indeed sufficiently valuable to mitigate retirement income adequacy problems for most households (assuming the worker is physically able to continue working and that there continues to be a suitable demand for his or her skills). The answer, unfortunately, is not always "yes," even if retirement age is deferred into the 80s. LOWEST-INCOME LEVELS, 50-50 CHANCE OF ADEQUACY: RSPM baseline results indicate that the lowest preretirement income quartile would need to defer retirement age to 84 before 90 percent of the households would have a 50 percent probability of success. Although a significant portion of the improvement takes place in the first four years after age 65, the improvement tends to level off in the early 70s before picking up in the late 70s and early 80s. Households in higher preretirement income quartiles start at a much higher level, and therefore have less improvement in terms of additional households reaching a 50 percent success rate as retirement age is deferred for these households. LOWEST-INCOME LEVELS, HIGHER CHANCES OF ADEQUACY: If the success rate is moved to a threshold of 70 percent, only 2 out of 5 households in the lowest-income quartile will attain retirement income adequacy even if they defer retirement age to 84. Increasing the threshold to 80 percent reduces the number of lowest preretirement income quartile households that can satisfy this standard at a retirement age of 84 to approximately 1 out of 7. IMPORTANCE OF DEFINED CONTRIBUTION RETIREMENT PLANS: One of the factors that makes a major difference in the percentage of households satisfying the retirement income adequacy thresholds at any

  20. 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...

  1. 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

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

    PubMed

    Ostuw, P; Pierron, B; Yakoboski, P

    1999-12-01

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

  3. Caring and retirement: crossroads and consequences.

    PubMed

    Dow, Briony; Meyer, Claudia

    2010-01-01

    As older workers move closer to retirement, they are more likely to take on caring roles. This may affect their health, retirement plans, and income security. Retired men and women experience the caring role differently, with men less likely to be adversely affected and more likely to accept services and to derive satisfaction from caring. Carers make an important contribution to the lives of the people they care for and to the community. Caring is a productive role that can be sustained into older age, as long as the carer's health and well-being are maintained. More research is needed on the relationship between retirement and caring, to explore the extent of caring and its impact on retirement plans, income, and the physical and mental health of retired carers. This information could then be built into retirement planning to better prepare older workers for this important role. Caring roles and retirement intersect in several ways. About 6 million Americans, 2.6 million Australians, and 6 million people in the United Kingdom are informal carers. People (especially men) are more likely to take on caring roles as they get older and leave the paid workforce. The need to care for a spouse or older relative can be an unanticipated outcome or a precipitator of retirement. Retirement may coincide with illness or disability of a parent or spouse, or may be forced by the demands of caring. Caring may bring about major changes to retirement plans. The financial impact of having been a carer during one's working life may also be felt most keenly on retirement, through the lack of opportunities for savings and retirement fund co-contributions.

  4. Heterogeneity in spending change at retirement

    PubMed Central

    Hurd, Michael D.; Rohwedder, Susann

    2014-01-01

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

  5. We Never Had It So Good! Strategies for Retirement.

    ERIC Educational Resources Information Center

    Arden, Eugene

    1996-01-01

    Variations on the traditional methods of planning for retirement are offered to college faculty, focusing on use of Teachers Insurance and Annuities Association (TIAA) and College Retirement Equities Fund (CREF) investments, and other pension options. It is concluded that with careful planning, faculty can retire with close to full preretirement…

  6. 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.

  7. A three-phase model of retirement decision making.

    PubMed

    Feldman, Daniel C; Beehr, Terry A

    2011-04-01

    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 future research on retirement decision making, including perceptions of declining person-environment fit, the role of personality traits, occupational norms regarding retirement, broader criteria for assessing older workers' job performance, couples' joint decision making about retirement, the impact of self-funded and self-guided pension plans on retirement decisions, bridge employment before total withdrawal from the work force, and retirement decisions that are neither entirely forced nor voluntary in nature. PMID:21341883

  8. Short-Term Planning of Hybrid Power System

    NASA Astrophysics Data System (ADS)

    Knežević, Goran; Baus, Zoran; Nikolovski, Srete

    2016-07-01

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

  9. 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)

  10. The Future of Retirement in Canadian Universities.

    ERIC Educational Resources Information Center

    Flanagan, Thomas

    1984-01-01

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

  11. Work and Retirement.

    ERIC Educational Resources Information Center

    Foner, Anne; Schwab, Karen

    Much research data are available on work and retirement which discounts the image of retirement as an affliction imposed on older workers. These findings indicate that increasing numbers of workers choose to retire before any mandatory age, few wish to return to work, and most are content with their retirement lives; however, negative views about…

  12. EXPLORATION OF SIMULATION AS A RETIREMENT EDUCATION TECHNIQUE. FINAL REPORT.

    ERIC Educational Resources Information Center

    BOOCOCK, SARANE SPENCE; SPRAGUE, NORMAN

    A PILOT PROJECT EXPLORED THE ADAPTATION OF SIMULATION TECHNIQUES TO FOUR RETIREMENT PROBLEMS--FINANCIAL POSITION, PHYSICAL ENVIRONMENT (HOUSING CHOICES), HEALTH, AND SOCIAL ENVIRONMENT (PLANNING AND GAINING SKILLS BEFORE RETIREMENT). A PRELIMINARY MODEL OF A GAME IN RETIREMENT FINANCE PRESENTS PLAYERS WITH THREE INVESTMENT SITUATIONS--SAVINGS…

  13. 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 §...

  14. 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 §...

  15. 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 §...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Processing retirement benefits court orders. 1653.3 Section 1653.3 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders §...

  17. 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 §...

  18. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 3 2013-01-01 2013-01-01 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 §...

  19. 5 CFR 1653.2 - Qualifying retirement benefits court orders.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 3 2012-01-01 2012-01-01 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 §...

  20. 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 §...

  1. 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 §...

  2. 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…

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

    PubMed

    Lucas, Lori; Steinberg, Allen

    2006-01-01

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

  5. Mortality Change, the Uncertainty Effect, and Retirement *

    PubMed Central

    Kalemli-Ozcan, Sebnem; Weil, David N.

    2013-01-01

    We examine the role of declining mortality in explaining the rise of retirement over the course of the 20th century. We construct a model in which individuals make labor/leisure choices over their lifetimes subject to uncertainty about their dates of death. In an environment with high mortality, an individual who saves for retirement faces a high risk of dying before he can enjoy his planned leisure. In this case, the optimal plan is for people to work until they die. As mortality falls, however, it becomes optimal to plan, and save for, retirement. We analyze our model using two mathematical formulations of the survival function as well as data on actual changes in the US life table over the last century, and show that this “uncertainty effect” of declining mortality would have more than outweighed the “horizon effect” by which rising life expectancy would have led to later retirement. PMID:24363604

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

    PubMed

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

    2013-08-01

    The first of the baby boomers have reached retirement age, but some have retired 'early' with varying degrees of personal choice. Preparation for retirement can lead to well-being in later life, but few studies have considered the preparations of involuntary retirees or the pathways that link their preparations with retirement outcomes. This research draws on a sample of 304 retirees from the Ageing Baby Boomers in Australia Study (2009) to examine how preparedness for retirement relates to voluntary and involuntary retirees' life satisfaction and how this relationship is explained by psychological, activity-based, and economic theories. Preparedness predicted life satisfaction for voluntary and involuntary retirees and each of theoretical pathways was supported. Although those retiring involuntarily were less prepared than voluntary retirees, their preparatory behaviours were still associated with life satisfaction. These results suggest that retirement policy and planning initiatives should aim to facilitate a holistic approach to retirement planning for future retirees, particularly those facing an early and unexpected retirement. PMID:23849418

  7. The effect of retirement on mental health and health behaviors: the Kaiser Permanente Retirement Study.

    PubMed

    Midanik, L T; Soghikian, K; Ransom, L J; Tekawa, I S

    1995-01-01

    To assess the short-term effect of retirement on mental health and health behaviors of members of a health maintenance organization aged 60-66, questionnaires were completed in 1985 and 1987 by employed members planning to retire during the study period and those not planning to retire. Mental health and health behaviors of members who actually retired (n = 320) were compared with those members who did not retire (n = 275). Using logistic regression controlling for age, gender, marital status, and education, we found that retired members were more likely to have lower stress levels and to engage in regular exercise more often as compared to those who did not retire during the study period. Retired women were more likely to report no alcohol problems as compared to nonretired women. There were no differences between the groups on self-reported mental health status, coping, depression, smoking, alcohol consumption, and frequency of drunkenness. These findings underscore the importance of assessing positive benefits associated with retirement and call for further evaluation of whether these benefits persist over time.

  8. 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

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

    NASA Astrophysics Data System (ADS)

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

    2012-10-01

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

  11. What is your savings personality? The 1998 Retirement Confidence Survey.

    PubMed

    Yakoboski, P; Ostuw, P; Hicks, J

    1998-08-01

    This Issue Brief presents the findings of the 1998 Retirement Confidence Survey (RCS). The survey tracks Americans' retirement planning and saving behavior and their confidence regarding various aspects of their retirement. It also categorizes workers and retirees into six distinct groups, based on their very different views on retirement, retirement planning, and saving. The six personality types identified in the RCS are Deniers (10 percent of the population), Strugglers (9 percent), Impulsives (20 percent), Cautious Savers (21 percent), Planners (23 percent), and Retiring Savers (17 percent). The survey shows that working Americans have become more focused on retirement; 45 percent have tried to determine how much they need to save before they retire, up from 32 percent in 1996. Americans' growing attention to their retirement has not increased their retirement income confidence. Since 1993, the portion of working Americans who are very confident that they will have enough money to live comfortably throughout retirement has consistently ranged from 20 percent to 25 percent. Sixty-three percent of Americans have begun to save for retirement. Fifty-five percent of those not saving for retirement say it is reasonably possible for them to save $20 per week (over $1,000 per year). In addition, 57 percent of workers who have begun to save say that it is reasonably possible for them to save an additional $20 per week. The findings demonstrate the continuing need for broad-based educational efforts designed to make retirement savings a priority for individuals. The good news is the evidence that education can have a real impact at the individual level. For the first time the 1998 RCS examined retirement planning, saving, and attitudes across ethnic groups (African-Americans, Hispanic-Americans, Asian-Americans, and whites). African-Americans are the least confident that they will have enough money to live comfortably in retirement. African-Americans and Hispanic

  12. 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…

  13. A Media Approach to Pre-Retirement Education

    ERIC Educational Resources Information Center

    Thorson, James A.

    1976-01-01

    The development and implementation of the Georgia Center for Continuing Education's pre-retirement planning program is described. The program (available statewide) consists of eight educational television programs dealing with various aspects of retirement planning and seminar's using team teaching to reinforce the televised programs. (MS)

  14. 78 FR 33911 - Phased Retirement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-05

    ... is computed during and after phased retirement, and how employees fully retire from phased retirement... compute phased retirement annuities under 5 U.S.C. 8336a. Sections 831.1701 through 831.1703 explain the... hours beyond the working percentage used to compute the phased retirement annuity. In promulgating...

  15. When will faculty retire?: Factors influencing retirement decisions of nurse educators.

    PubMed

    Kowalski, Susan D; Dalley, Karla; Weigand, Tammy

    2006-09-01

    This cross-sectional study surveyed a random sample of 129 nurse educators teaching in 61 U.S. schools of nursing. After the educators indicated their desire to participate, the survey instrument was e-mailed to them for completion; a 37.6% response rate was obtained. Demographically, the typical respondent was a healthy, 52-year-old, Caucasian female with a PhD in nursing. Outcomes reflected that respondents' mean anticipated age of retirement was 64.4; however, the optimal age of retirement desired by respondents was younger (62.4). The most influential factor affecting the timing of retirement was financial status. Workplace issues, personal and family health, and attitudes about retirement were other factors that affected participants' retirement decisions. The study findings indicate that nurse educators, as a group, do not plan to work beyond age 65.

  16. 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…

  17. University of North Carolina Lets Professors Ease Their Way into Retirement

    ERIC Educational Resources Information Center

    June, Audrey Williams

    2008-01-01

    This article reports on the University of North Carolina's "phased-retirement" plan, which lets professors formally ease their way into retirement. The challenges of personnel planning in the North Carolina system, made tougher when higher education was stripped of a mandatory retirement age 14 years ago, have lessened because the program has…

  18. 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

  19. 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

  20. Advice from working women with retired partners.

    PubMed

    Cooley, Eileen L; Adorno, Gail

    2016-01-01

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

  1. 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. PMID:26933760

  2. 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.

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

    PubMed Central

    Szinovacz, Maximiliane E.

    2014-01-01

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

  4. 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…

  5. Ways We Retire

    ERIC Educational Resources Information Center

    Maloney, Wendi A.

    2007-01-01

    This article talks about the retired faculty members from different types of institutions around the country that were interviewed to find out how well their preparations for retirement are serving them now. Like other state employees in California, faculty members at public institutions participate in the California Public Employees' Retirement…

  6. 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.…

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

    PubMed

    Helman, Ruth; Copeland, Craig; VanDerhei, Jack

    2012-03-01

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

  8. 40 CFR 96.205 - Retired unit exemption.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...) NOX BUDGET TRADING PROGRAM AND CAIR NOX AND SO2 TRADING PROGRAMS FOR STATE IMPLEMENTATION PLANS CAIR SO2 Trading Program General Provisions § 96.205 Retired unit exemption. (a)(1) Any CAIR SO2 unit that is permanently retired and is not a CAIR SO2 opt-in unit under subpart III of this part shall...

  9. 40 CFR 96.205 - 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 CAIR SO2 Trading Program General Provisions § 96.205 Retired unit exemption. (a)(1) Any CAIR SO2 unit that is permanently retired and is not a CAIR SO2 opt-in unit under subpart III of this part shall...

  10. 40 CFR 96.205 - 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 CAIR SO2 Trading Program General Provisions § 96.205 Retired unit exemption. (a)(1) Any CAIR SO2 unit that is permanently retired and is not a CAIR SO2 opt-in unit under subpart III of this part shall...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., MILITARY AND CIVILIAN RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN Annuity § 48.508 Certain 100 percent disability retirement. An election filed on or after August 13, 1968 is not effective if the member dies... and indemnity compensation under chapter 13, title 38 U.S. Code....

  17. Heavy vehicle hybrid propulsion systems R and D program plan, FY 2000-2005

    SciTech Connect

    2000-07-01

    This report contains the program plan and background information for the Heavy Vehicle Hybrid Propulsion R and D Program sponsored by the Department of Energy's Office of Heavy Vehicle Technologies. The program is a collaboration between industry and government established for the development of advanced hybrid-electric propulsion technology for urban cycle trucks and buses. It targets specific applications to enhance potential market success. Potential end-users are also involved.

  18. Path planning using a hybrid evolutionary algorithm based on tree structure encoding.

    PubMed

    Ju, Ming-Yi; Wang, Siao-En; Guo, Jian-Horn

    2014-01-01

    A hybrid evolutionary algorithm using scalable encoding method for path planning is proposed in this paper. The scalable representation is based on binary tree structure encoding. To solve the problem of hybrid genetic algorithm and particle swarm optimization, the "dummy node" is added into the binary trees to deal with the different lengths of representations. The experimental results show that the proposed hybrid method demonstrates using fewer turning points than traditional evolutionary algorithms to generate shorter collision-free paths for mobile robot navigation. PMID:24971389

  19. Path planning using a hybrid evolutionary algorithm based on tree structure encoding.

    PubMed

    Ju, Ming-Yi; Wang, Siao-En; Guo, Jian-Horn

    2014-01-01

    A hybrid evolutionary algorithm using scalable encoding method for path planning is proposed in this paper. The scalable representation is based on binary tree structure encoding. To solve the problem of hybrid genetic algorithm and particle swarm optimization, the "dummy node" is added into the binary trees to deal with the different lengths of representations. The experimental results show that the proposed hybrid method demonstrates using fewer turning points than traditional evolutionary algorithms to generate shorter collision-free paths for mobile robot navigation.

  20. 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.

  1. 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. PMID:27422898

  2. 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…

  3. Toward Explaining Earlier Retirement after 1970.

    ERIC Educational Resources Information Center

    Ippolito, Richard A.

    1990-01-01

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

  4. 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…

  5. 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…

  6. 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…

  7. 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 §...

  8. 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 §...

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 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 §...

  11. 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 §...

  12. 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,…

  13. Probabilistic Planning with Imperfect Sensing Actions Using Hybrid Probabilistic Logic Programs

    NASA Astrophysics Data System (ADS)

    Saad, Emad

    Effective planning in uncertain environment is important to agents and multi-agents systems. In this paper, we introduce a new logic based approach to probabilistic contingent planning (probabilistic planning with imperfect sensing actions), by relating probabilistic contingent planning to normal hybrid probabilistic logic programs with probabilistic answer set semantics [24]. We show that any probabilistic contingent planning problem can be encoded as a normal hybrid probabilistic logic program. We formally prove the correctness of our approach. Moreover, we show that the complexity of finding a probabilistic contingent plan in our approach is NP-complete. In addition, we show that any probabilistic contingent planning problem, \\cal PP, can be encoded as a classical normal logic program with answer set semantics, whose answer sets corresponds to valid trajectories in \\cal PP. We show that probabilistic contingent planning problems can be encoded as SAT problems. We present a new high level probabilistic action description language that allows the representation of sensing actions with probabilistic outcomes.

  14. 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.

  15. 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.…

  16. 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.

  17. 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.

  18. 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.

  19. 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.

  20. 29 CFR 4044.55 - XRA when a participant must retire to receive a benefit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... CORPORATION PLAN TERMINATIONS ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS Valuation of Benefits and Assets... job to begin receiving an early retirement benefit. (b) Data needed. The plan administrator...

  1. Safeguarding Your Retirement Fund.

    ERIC Educational Resources Information Center

    Morrell, Louis R.

    1989-01-01

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

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  7. Retirement financial preparation:implications for policy.

    PubMed

    Morgan, Leslie A; Eckert, J Kevin

    2004-01-01

    Financial preparation for retirement is key to positive outcomes for future cohorts. Studies suggest that insufficient preparation is occurring among Baby Boomers. Data from community-dwelling adults (N = 1508, ages 40-70) show that most respondents (22-75%) had taken four specific preparation steps, and few reported negative attitudes toward planning. Five correlates (gathering information, locus of control, self-definition as household planner, financial worries, and negative attitudes) and demographic variables tested in bivariate analyses showed most having associations with preparation. In multivariate analyses, however, only two correlates (gathering information and negative planning attitudes) and demographics (race/ethnicity, education, income, health, age, and education) explained planning behavior.

  8. A hybrid metaheuristic DE/CS algorithm for UCAV three-dimension path planning.

    PubMed

    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

  9. 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.

  10. 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. PMID:26456000

  11. 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

  12. A hybrid metaheuristic DE/CS algorithm for UCAV three-dimension path planning.

    PubMed

    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.

  13. Restructuring Employee Benefits to Meet Health Care Needs in Retirement.

    PubMed

    Ward, Richard M; Weinman, Robert B

    2015-01-01

    Health care expenses in retirement are the proverbial elephant in the room. Most employees don't know how big the elephant is. As Medicare solvency and retiree health care issues receive increasing attention, it is time to rethink overall benefit approaches and assess what is appropriate and affordable for an organization to help achieve workforce renewal goals and solve delayed retirement challenges. Just as Medicare was never designed to cover all of the post-65 retiree health care costs, neither is a workplace retirement plan designed to cover 100% of preretiree income. Now employers can consider strategies that may better equip retirees to meet both income needs and health care expenses in the most tax-efficient way. By combining defined contribution retirement and health care plans, employers have the power to increase benefits for employees while maintaining total benefits cost. PMID:26666088

  14. 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

  15. 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

  16. 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

  17. 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

  18. Optimal Retirement with Increasing Longevity*

    PubMed Central

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

    2014-01-01

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

  19. 29 CFR 4044.56 - XRA when a participant need not retire to receive a benefit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... CORPORATION PLAN TERMINATIONS ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS Valuation of Benefits and Assets... or her job to begin receiving his or her early retirement benefit. (b) Data needed. The...

  20. 12 CFR 615.5270 - Retirement of other equities.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... capital position is adequate; (2) All retirements are in accordance with the institution's capital adequacy plan or capital restoration plan; (3) The institution's permanent capital ratio will be in excess... would continue to meet the minimum permanent capital standards established under subpart H of this...

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

    NASA Astrophysics Data System (ADS)

    Lei, Yu; Wu, Qiuwen

    2010-04-01

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

  2. 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.

  3. Retirement preparation programs: differentials in opportunity and use.

    PubMed

    Beck, S H

    1984-09-01

    Two issues rarely addressed in the retirement planning field are (a) the proportion of older workers who participate, or have the opportunity to participate, in retirement preparation programs; and (b) socioeconomic differentials in access to such programs. Data from the National Longitudinal Surveys of older men were used to investigate these two issues. The data indicate that fewer than 4% of this sample of men aged 60 to 74 in 1981 had participated in a retirement preparation program. Logistic multiple regression analysis indicated that level of education, occupational status, government employment, and private pension coverage were positively related to the likelihood of participation as well as the likelihood of opportunity to participate. Conclusions from this analysis are (a) very few older men are ever exposed to retirement preparation programs and (b) those who would seem to benefit most from preparation programs, low status and low income workers, are the least likely to have access to these programs.

  4. 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

  5. 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

  6. 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…

  7. 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…

  8. Path planning and obstacle avoidance hybrid system using a connectionist network. (Final report). Master's thesis

    SciTech Connect

    Schuster, C.E.

    1990-06-01

    Automated path planning and obstacle avoidance has been the subject of intensive research in recent times. Most efforts in the field of semiautonomous mobile-robotic navigation involve using Artificial Intelligence search algorithms on a structured environment to achieve either good or optimal paths. Other approaches, such as incorporating Artificial Neural Networks, have also been explored. By implementing a hybrid system using the parallel-processing features of connectionist networks and simple localized search techniques, good paths can be generated using only low-level environmental sensory data. This system can negotiate structured two- and three-dimensional grid environments, from a start position to a goal, while avoiding all obstacles. Major advantages of this method are that solution paths are good in a global sense and path planning can be accomplished in real time if the system is implemented in customized parallel-processing hardware. This system has been proven effective in solving two- and three-dimensional maze-type environments.

  9. Psychological Aspects of Retirement

    PubMed Central

    Harris, David J.

    1983-01-01

    Retirement is a normal phenomenon which is not a crisis for most people. However, those who have previously had difficulty coping with major life events may be expected to experience difficulties at this time of life. Some will experience mild symptoms of anxiety, as part of an adjustment reaction to late life. A minority will suffer a significant depressive reaction. In most of these cases, however, other significant life events and factors will have triggered breakdown. In the milder cases psychotherapy is the main treatment of choice, either individually or conjointly with the spouse. Antidepressant drugs and other physical treatments may have a part to play in some cases. Imagesp529-a PMID:21283348

  10. 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.

  11. 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

  12. 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 PMID:27159439

  13. Can Anyone Afford to Retire in an Age of Inflation? AIR Forum 1981 Paper.

    ERIC Educational Resources Information Center

    Jenny, Hans H.

    The adequacy of pension plans for persons retiring from colleges and universities is considered. Data are presented showing that people who retired in the late 1960s and early 1970s from higher education institutions at ages 65 and 68 spent most of their working lives earning less than $10,000 a year. The phenomenon of low pensions in an age of…

  14. 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…

  15. 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...

  16. 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...

  17. 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...

  18. 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  20. A Report on the Pre-Retirement Programs of the Division.

    ERIC Educational Resources Information Center

    Wilson, Thomas W.

    The Pre-Retirement Program Section of the Division for Senior Citizens, Department of Human Resources, Chicago, is charged with providing consultation and technical assistance in pre-retirement education and planning for business, industry, labor, government, and other groups in the area. Current activities of the section include serving as a…

  1. Shifting responsibility to workers: the future of retirement adequacy in the United States.

    PubMed

    Steinberg, Allen; Lucas, Lori

    2004-01-01

    While many 401(k) participants at large companies can expect replacement of nearly 100% of preretirement income, not all workers participate in their 401(k) plan. Moreover, the authors show that even among participants, the extent of retirement preparedness depends on defined benefit (DB) plan coverage and retiree medical benefit generosity. Given recent trends in the elimination of DB plans and retiree medical subsidies and the voluntary nature of 401(k) participation, retirement income responsibility is increasingly shifting to workers. The authors discuss how employers might help workers meet their retirement income needs in this changing environment.

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

    PubMed

    van Solinge, H; Henkens, K

    2010-10-01

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

  3. 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…

  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. 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 retire. One…

  6. From the Vantage of Retirement.

    ERIC Educational Resources Information Center

    Veatch, Jeannette

    1996-01-01

    Discusses four areas of reading instruction that the author (a retired distinguished educator) believes have been neglected or misunderstood: Sylvia Ashton-Warner's Key Vocabulary, the Alphabetic Principle, transmogrification of spoken to written language, and individualized reading. (SR)

  7. 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)

  8. 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.

  9. Retiring the central executive.

    PubMed

    Logie, Robert H

    2016-10-01

    Reasoning, problem solving, comprehension, learning and retrieval, inhibition, switching, updating, or multitasking are often referred to as higher cognition, thought to require control processes or the use of a central executive. However, the concept of an executive controller begs the question of what is controlling the controller and so on, leading to an infinite hierarchy of executives or "homunculi". In what is now a QJEP citation classic, Baddeley [Baddeley, A. D. (1996). Exploring the central executive. Quarterly Journal of Experimental Psychology, 49A, 5-28] referred to the concept of a central executive in cognition as a "conceptual ragbag" that acted as a placeholder umbrella term for aspects of cognition that are complex, were poorly understood at the time, and most likely involve several different cognitive functions working in concert. He suggested that with systematic empirical research, advances in understanding might progress sufficiently to allow the executive concept to be "sacked". This article offers an overview of the 1996 article and of some subsequent systematic research and argues that after two decades of research, there is sufficient advance in understanding to suggest that executive control might arise from the interaction among multiple different functions in cognition that use different, but overlapping, brain networks. The article concludes that the central executive concept might now be offered a dignified retirement.

  10. Retiring the central executive.

    PubMed

    Logie, Robert H

    2016-10-01

    Reasoning, problem solving, comprehension, learning and retrieval, inhibition, switching, updating, or multitasking are often referred to as higher cognition, thought to require control processes or the use of a central executive. However, the concept of an executive controller begs the question of what is controlling the controller and so on, leading to an infinite hierarchy of executives or "homunculi". In what is now a QJEP citation classic, Baddeley [Baddeley, A. D. (1996). Exploring the central executive. Quarterly Journal of Experimental Psychology, 49A, 5-28] referred to the concept of a central executive in cognition as a "conceptual ragbag" that acted as a placeholder umbrella term for aspects of cognition that are complex, were poorly understood at the time, and most likely involve several different cognitive functions working in concert. He suggested that with systematic empirical research, advances in understanding might progress sufficiently to allow the executive concept to be "sacked". This article offers an overview of the 1996 article and of some subsequent systematic research and argues that after two decades of research, there is sufficient advance in understanding to suggest that executive control might arise from the interaction among multiple different functions in cognition that use different, but overlapping, brain networks. The article concludes that the central executive concept might now be offered a dignified retirement. PMID:26821744

  11. 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.

  12. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., annuity, profit-sharing, or stock bonus plan, employer contributions on behalf of his common-law employees... the time he is a common-law employee, the basis is that portion of the purchase price attributable to... bond whether the individual for whom the retirement bond is purchased is a common-law employee or...

  13. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., profit-sharing, or stock bonus plan, employer contributions on behalf of his common-law employees under a... he is a common-law employee, the basis is that portion of the purchase price attributable to employee... individual for whom the retirement bond is purchased is a common-law employee or a self-employed...

  14. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., annuity, profit-sharing, or stock bonus plan, employer contributions on behalf of his common-law employees... the time he is a common-law employee, the basis is that portion of the purchase price attributable to... bond whether the individual for whom the retirement bond is purchased is a common-law employee or...

  15. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., annuity, profit-sharing, or stock bonus plan, employer contributions on behalf of his common-law employees... the time he is a common-law employee, the basis is that portion of the purchase price attributable to... bond whether the individual for whom the retirement bond is purchased is a common-law employee or...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., a court order must be written in English or be accompanied by a certified English translation and... ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders § 1653... terminated, and the account will be unfrozen, if both parties submit to the TSP a written request for such...

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

    ERIC Educational Resources Information Center

    Kan, Leslie; Fuchs, Daniel; Aldeman, Chad

    2016-01-01

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

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

    ERIC Educational Resources Information Center

    Fortune, Mary F.

    2012-01-01

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

  19. 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, 2011 CFR

    2011-04-01

    ..., transitional rules under the Retirement Equity Act of 1984. 1.410(a)-8 Section 1.410(a)-8 Internal Revenue... service, 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...

  20. 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...

  1. IFRP: a hybrid interval-parameter fuzzy robust programming approach for waste management planning under uncertainty.

    PubMed

    Nie, X H; Huang, G H; Li, Y P; Liu, L

    2007-07-01

    In this study, an interval-parameter fuzzy-robust programming (IFRP) model is developed and applied to the planning of solid waste management systems under uncertainty. As an extension of the existing fuzzy-robust programming and interval-parameter linear programming methods, the IFRP can explicitly address system uncertainties with complex presentations. Parameters in the IFRP model can be represented as interval numbers and/or fuzzy membership functions, such that the uncertainties can be directly communicated into the optimization process and resulting solution. Furthermore, highly uncertain information for the lower and upper bounds of interval parameters that exist due to the complexity of the real world can be effectively handled through introducing the concept of fuzzy boundary interval. Consequently, robustness of the optimization process and solution can be enhanced. Results of the case study indicate that useful solutions for planning municipal solid waste management practices can be generated. They reflect a compromise between optimality and stability of the study system. Willingness to pay higher costs will guarantee the system stability; however, a desire to reduce the costs will run the risk of potential instability of the system. The results also suggest that the proposed hybrid methodology is applicable to practical problems that are associated with highly complex and uncertain information. PMID:16854517

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

    NASA Astrophysics Data System (ADS)

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

    2015-06-01

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

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

    NASA Astrophysics Data System (ADS)

    Shimizu, Yoshiaki; Yamazaki, Yoshihiro; Wada, Takeshi

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

  4. IFRP: a hybrid interval-parameter fuzzy robust programming approach for waste management planning under uncertainty.

    PubMed

    Nie, X H; Huang, G H; Li, Y P; Liu, L

    2007-07-01

    In this study, an interval-parameter fuzzy-robust programming (IFRP) model is developed and applied to the planning of solid waste management systems under uncertainty. As an extension of the existing fuzzy-robust programming and interval-parameter linear programming methods, the IFRP can explicitly address system uncertainties with complex presentations. Parameters in the IFRP model can be represented as interval numbers and/or fuzzy membership functions, such that the uncertainties can be directly communicated into the optimization process and resulting solution. Furthermore, highly uncertain information for the lower and upper bounds of interval parameters that exist due to the complexity of the real world can be effectively handled through introducing the concept of fuzzy boundary interval. Consequently, robustness of the optimization process and solution can be enhanced. Results of the case study indicate that useful solutions for planning municipal solid waste management practices can be generated. They reflect a compromise between optimality and stability of the study system. Willingness to pay higher costs will guarantee the system stability; however, a desire to reduce the costs will run the risk of potential instability of the system. The results also suggest that the proposed hybrid methodology is applicable to practical problems that are associated with highly complex and uncertain information.

  5. [Preparing for retirement. Aspects of didactic adult education].

    PubMed

    Tschentscher, G

    1989-01-01

    The beginning of the post-professional lifetime is one of the most significant transition points in human biography. Adult education is a central institution which prepares people for important changes of their living conditions after retirement. This article gives a description of motivations for an institutional preparation for retirement and shows its possible limitations. It introduces the elementary didactic categories of a differential pedagogical concept as participant-orientation and experience-orientation and shows their effects on planning, arrangement, and practice of special educational offers.

  6. 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…

  7. 76 FR 6163 - Public Availability of Railroad Retirement Board FY 2010 Service Contract Inventory

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... inventory and a summary of the inventory on the Railroad Retirement Board homepage at the following links: http://www.rrb.gov/general/plan_rpt_inv.asp#inv . FOR FURTHER INFORMATION CONTACT: Questions...

  8. 26 CFR 1.105-6 - Special rules for employees retired before January 27, 1975.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... conditions of his employer's plan, because of personal injuries or sickness; (3) At the time of the employee... to retire on account of personal injuries or sickness alone, are sufficient for purposes of...

  9. 26 CFR 1.105-6 - Special rules for employees retired before January 27, 1975.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... conditions of his employer's plan, because of personal injuries or sickness; (3) At the time of the employee... to retire on account of personal injuries or sickness alone, are sufficient for purposes of...

  10. Pharmacy Faculty Retirement at Colleges and Schools of Pharmacy in the United States and Canada

    PubMed Central

    Alkhateeb, Fadi M.

    2012-01-01

    Objectives. To examine the work-related activities of full-time faculty members 55 years of age and older; to describe the retirement plans and perceptions of these faculty members; and to examine the factors, perceptions, or conditions that might influence the retirement decision. Methods. Pharmacy faculty members aged 55 years and older in the United States and Canada were invited to participate in an online survey regarding their perceptions on issues related to their retirement planning behavior. Results. Four hundred eighty-eight faculty members completed the survey instrument. The typical respondent worked 50 hours per week on work-related activities, was active in teaching and service, and had published an average of 5 refereed papers during the previous 36 months. The number of articles published was positively related to the respondent's target retirement age. The average anticipated retirement age was 66.6 years, and most respondents participated in a defined benefit plan. The majority would revise their target retirement age downwards if conditions were favorable. Conclusion. The primary factors that influence the pharmacy faculty retirement decision include financial status, academic productivity, and higher order needs such as the opportunity to participate in meaningful activities. These findings can be used by administrators in strategic planning related to attracting and retaining quality faculty members. PMID:22412203

  11. 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

  12. 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…

  13. 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…

  14. 76 FR 74699 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-01

    ... table is needed in order to compute the value of early retirement benefits and, thus, the total value of... plan and the unreduced retirement age. This expected retirement age is used to compute the value of...

  15. 75 FR 74622 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-01

    ... table is needed in order to compute the value of early retirement benefits and, thus, the total value of... plan and the unreduced retirement age. This expected retirement age is used to compute the value of...

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

    PubMed

    Helman, Ruth; Copeland, Craig; VanDerhei, Jack

    2009-04-01

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

  17. 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

  18. Hybrid coconut seedlings, scholarships, and discount cards for family planning acceptors.

    PubMed

    Sumarsono

    1989-10-01

    Having learned from failed family planning (FP) incentive schemes in other countries, Indonesia implemented a reward system designed to popularize FP in the community. In order to overcome cultural opposition to FP, many countries in the 1970s opted to give incentives--money, materials, etc.--to new contraceptive acceptors and the FP workers who successfully recruited them. These countries, which oftentimes spent up to 1/4 of their program budget on incentives, saw rapid increases in the number of new acceptors. The results, however, only reflected a superficial acceptance of FP. When the incentives stopped, the number of acceptors dropped considerably. Recognizing this, the Indonesian government set out to increase FP acceptance by making the small family the norm in the community. And one of the approaches for doing so was a reward system. The goals of the reward program were: 1) to raise awareness of the recognition given to individuals or groups that have accepted FP; 2) to create pride among FP workers and new acceptors; and 3) to generate leadership in the community. Villages with high FP acceptance receive rewards such as deep-wells that provide clean water or income generating projects. Individuals also receive rewards that sometimes include hybrid coconut seedlings which, after 3 years, can yield up to 700 coconuts, which can provide a family with a significant supplemental income. The government also gives scholarships to children of FP acceptors. Also, the president of Indonesia publicly recognized family planning acceptors. In 1989, over 800,000 couples received awards for practicing contraception over the past 5-16 years. PMID:12315968

  19. Hybrid coconut seedlings, scholarships, and discount cards for family planning acceptors.

    PubMed

    Sumarsono

    1989-10-01

    Having learned from failed family planning (FP) incentive schemes in other countries, Indonesia implemented a reward system designed to popularize FP in the community. In order to overcome cultural opposition to FP, many countries in the 1970s opted to give incentives--money, materials, etc.--to new contraceptive acceptors and the FP workers who successfully recruited them. These countries, which oftentimes spent up to 1/4 of their program budget on incentives, saw rapid increases in the number of new acceptors. The results, however, only reflected a superficial acceptance of FP. When the incentives stopped, the number of acceptors dropped considerably. Recognizing this, the Indonesian government set out to increase FP acceptance by making the small family the norm in the community. And one of the approaches for doing so was a reward system. The goals of the reward program were: 1) to raise awareness of the recognition given to individuals or groups that have accepted FP; 2) to create pride among FP workers and new acceptors; and 3) to generate leadership in the community. Villages with high FP acceptance receive rewards such as deep-wells that provide clean water or income generating projects. Individuals also receive rewards that sometimes include hybrid coconut seedlings which, after 3 years, can yield up to 700 coconuts, which can provide a family with a significant supplemental income. The government also gives scholarships to children of FP acceptors. Also, the president of Indonesia publicly recognized family planning acceptors. In 1989, over 800,000 couples received awards for practicing contraception over the past 5-16 years.

  20. FusionArc optimization: A hybrid volumetric modulated arc therapy (VMAT) and intensity modulated radiation therapy (IMRT) planning strategy

    SciTech Connect

    Matuszak, Martha M.; McShan, Daniel L.; Ten Haken, Randall K.; Steers, Jennifer M.; Long, Troy; Edwin Romeijn, H.; Fraass, Benedick A.

    2013-07-15

    Purpose: To introduce a hybrid volumetric modulated arc therapy/intensity modulated radiation therapy (VMAT/IMRT) optimization strategy called FusionArc that combines the delivery efficiency of single-arc VMAT with the potentially desirable intensity modulation possible with IMRT.Methods: A beamlet-based inverse planning system was enhanced to combine the advantages of VMAT and IMRT into one comprehensive technique. In the hybrid strategy, baseline single-arc VMAT plans are optimized and then the current cost function gradients with respect to the beamlets are used to define a metric for predicting which beam angles would benefit from further intensity modulation. Beams with the highest metric values (called the gradient factor) are converted from VMAT apertures to IMRT fluence, and the optimization proceeds with the mixed variable set until convergence or until additional beams are selected for conversion. One phantom and two clinical cases were used to validate the gradient factor and characterize the FusionArc strategy. Comparisons were made between standard IMRT, single-arc VMAT, and FusionArc plans with one to five IMRT/hybrid beams.Results: The gradient factor was found to be highly predictive of the VMAT angles that would benefit plan quality the most from beam modulation. Over the three cases studied, a FusionArc plan with three converted beams achieved superior dosimetric quality with reductions in final cost ranging from 26.4% to 48.1% compared to single-arc VMAT. Additionally, the three beam FusionArc plans required 22.4%-43.7% fewer MU/Gy than a seven beam IMRT plan. While the FusionArc plans with five converted beams offer larger reductions in final cost-32.9%-55.2% compared to single-arc VMAT-the decrease in MU/Gy compared to IMRT was noticeably smaller at 12.2%-18.5%, when compared to IMRT.Conclusions: A hybrid VMAT/IMRT strategy was implemented to find a high quality compromise between gantry-angle and intensity-based degrees of freedom. This

  1. FusionArc optimization: A hybrid volumetric modulated arc therapy (VMAT) and intensity modulated radiation therapy (IMRT) planning strategy

    PubMed Central

    Matuszak, Martha M.; Steers, Jennifer M.; Long, Troy; McShan, Daniel L.; Fraass, Benedick A.; Edwin Romeijn, H.; Ten Haken, Randall K.

    2013-01-01

    Purpose: To introduce a hybrid volumetric modulated arc therapy/intensity modulated radiation therapy (VMAT/IMRT) optimization strategy called FusionArc that combines the delivery efficiency of single-arc VMAT with the potentially desirable intensity modulation possible with IMRT. Methods: A beamlet-based inverse planning system was enhanced to combine the advantages of VMAT and IMRT into one comprehensive technique. In the hybrid strategy, baseline single-arc VMAT plans are optimized and then the current cost function gradients with respect to the beamlets are used to define a metric for predicting which beam angles would benefit from further intensity modulation. Beams with the highest metric values (called the gradient factor) are converted from VMAT apertures to IMRT fluence, and the optimization proceeds with the mixed variable set until convergence or until additional beams are selected for conversion. One phantom and two clinical cases were used to validate the gradient factor and characterize the FusionArc strategy. Comparisons were made between standard IMRT, single-arc VMAT, and FusionArc plans with one to five IMRT/hybrid beams. Results: The gradient factor was found to be highly predictive of the VMAT angles that would benefit plan quality the most from beam modulation. Over the three cases studied, a FusionArc plan with three converted beams achieved superior dosimetric quality with reductions in final cost ranging from 26.4% to 48.1% compared to single-arc VMAT. Additionally, the three beam FusionArc plans required 22.4%–43.7% fewer MU/Gy than a seven beam IMRT plan. While the FusionArc plans with five converted beams offer larger reductions in final cost—32.9%–55.2% compared to single-arc VMAT—the decrease in MU/Gy compared to IMRT was noticeably smaller at 12.2%–18.5%, when compared to IMRT. Conclusions: A hybrid VMAT/IMRT strategy was implemented to find a high quality compromise between gantry-angle and intensity-based degrees of freedom

  2. 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…

  3. 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…

  4. Phased Retirement: The European Experience.

    ERIC Educational Resources Information Center

    Swank, Constance

    This report provides United States corporate and union policymakers with practical information on one alternative work pattern for older employees--phased retirement--from European colleagues who already have implemented or negotiated specific phasing programs. An introduction provides details on the collection of information from companies in…

  5. 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)

  6. 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)

  7. 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)

  8. Shelved: The Retired Librarian's Guidebook.

    ERIC Educational Resources Information Center

    Elder, Jane D.

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

  9. Adjusting to Retirement: Considerations for Counselors.

    ERIC Educational Resources Information Center

    LaBauve, Bill J.; Robinson, Chester R.

    1999-01-01

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

  10. 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…

  11. Born to Retire: The Foreshortened Life Course

    ERIC Educational Resources Information Center

    Ekerdt, David J.

    2004-01-01

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

  12. Dimensions of Marital Quality and Retirement

    ERIC Educational Resources Information Center

    Davey, Adam; Szinovacz, Maximiliane E.

    2004-01-01

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

  13. 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…

  14. Personal Values: Psychological Determinants of Retirement Preparation.

    ERIC Educational Resources Information Center

    Price, William F.

    With the trend toward early retirement and the fact that people are living to an older average age, more years of an individual's life will be spent in retirement. To examine personal values as psychological determinants of the retirement preparation process, 206 classified university employees, between the ages of 50 and 65 years of age,…

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

    PubMed

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

    2013-01-01

    This paper examines the impact in Australia of the global financial crisis on the baby boom cohort approaching later life. Data from national focus groups of people aged 50 to 64 years (N = 73), conducted in late 2008, found widespread but variable concern and uncertainty concerning work and retirement plans and experiences. A national survey (N = 1,009) of those aged 50 to 64 years in mid-2009 reported lower levels of financial satisfaction compared with other life domains; many planned to postpone retirement. Findings are interpreted in the context of policies and markets that differed significantly from those in the United States, notwithstanding the global nature of the financial crisis. PMID:23837628

  16. 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.

  17. Taxation of Education Employee Benefit Plans: Federal Rules As of August 15, 1990.

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    Most National Education Association (NEA) members are covered by a type of retirement plan called a defined benefit pension plan, which provides a specific benefit periodically throughout an employee's retirement. This report provides an overview of the federal tax rules relating to the different types of retirement plans, savings plans, health…

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

    PubMed

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

    2013-03-01

    The main aim of the present study was to explore different patterns of retirement satisfaction. Following the dynamic model of job satisfaction, we identify different retirement satisfaction forms. We also examined a set of antecedents of observed retirement satisfaction forms and their impact on psychological well-being. Using a sample of 270 Spanish retirees, cluster analytical results showed four retirement satisfaction forms. These were stabilized-progressive, resigned-stabilized, and resigned retirement satisfaction and constructive-fixated retirement dissatisfaction. Gender, retirement intentions, and voluntariness of retirement transition predicted retirement satisfaction forms. Finally, our findings showed that participants experiencing constructive-fixated retirement dissatisfaction reported lower psychological well-being compared with participants from stabilized-progressive and resigned-stabilized retirement satisfaction forms. These findings provide preliminary support for the study of retirement satisfaction from the dynamic perspective and call for more research on this issue. The findings could also imply the potential value of attending to retirement transition factors to achieve better adjustment to retirement. PMID:25474215

  19. Evolving with Medicare: an approach to retirement strategy.

    PubMed

    Habliston, Charles; Hanrahan, Mark

    2006-01-01

    With Medicare Part D now providing prescription drug coverage, employers' retiree health plans are ripe for change. Effective change requires more than just adjustments. A global or enterprisewide approach to the development of a retirement strategy is important and should encompass five components: design, finance, administration, communication and control. This article discusses the strategic approach to crafting retiree health policy as the Medicare landscape continues to evolve. PMID:17039820

  20. 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

  1. 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

  2. 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

  3. Reconceptualizing retirement: A status-based approach.

    PubMed

    Hershenson, David B

    2016-08-01

    The one thing on which essentially all retirement scholars agree is that there is no generally accepted definition of the term "retirement." Hence, it is not surprising that a plethora of competing models of the stages of retirement has been generated. To cut this Gordian knot, this paper proposes that the concept of statuses, which are not necessarily mutually exclusive or sequential, replace the idea of stages. Statuses better reflect observed human behavior and are more open to multicultural application, thus facilitating retirement research and clinical practice. The retirement statuses proposed here, which can exist in any combination or sequence, are retrenchment, exploration, try-out, involvement, reconsideration, and exiting (forming the acronym RETIRE).

  4. 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)

  5. Retirement income adequacy: good news or bad?

    PubMed

    Schieber, Sylvester J

    2004-01-01

    Estimating replacement rate targets, and using them to assess the current state of retirement savings adequacy, has been the focus of much attention and analysis. Building on his earlier work published in Benefits Quarterly, the author conceptually defines retirement income adequacy, estimates replacement rate targets and reviews research on the current state of baby boomers' retirement savings. He concludes that, despite existing data limitations, researchers have made considerable strides in recent years in thinking about saving for retirement and the adequacy of workers' preparation for it. These advances suggest that singular rules of thumb for replacement rates are naive and that estimates should take into account the unforeseen risks that individuals face.

  6. 75 FR 35919 - Investment Company Advertising: Target Date Retirement Fund Names and Marketing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-23

    ... Lifetime Income Options for Participants and Beneficiaries in Retirement Plans, 75 FR 5253, 5253-54 (Feb. 2... participate in defined contribution plans to ``a tendency to procrastinate and follow the path that does not... allocation is adjusted is commonly referred to as the fund's ``glide path.'' The glide path...

  7. Proposal for an Early Retirement Incentive Program at Mercer County Community College.

    ERIC Educational Resources Information Center

    Schwartz, Arthur E.

    A project was undertaken to evaluate existing models of early retirement incentive programs (ERIPs) and recommend an ERIP for New Jersey's Mercer County Community College (MCCC). The following categories of ERIPs were reviewed: state plans for New York and Minnesota; K-12 school districts plans at the Castro Valley Unified School District and 48…

  8. 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…

  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. 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.

  11. Measuring years of inactivity, years in retirement, time to retirement, and age at retirement within the Markov model.

    PubMed

    Skoog, Gary R; Ciecka, James E

    2010-08-01

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

  12. 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

  13. 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

  14. 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

  15. 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)

  16. 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…

  17. Retirement Policy. Overview. ERIC Digest No. 38.

    ERIC Educational Resources Information Center

    Winkfield, Patricia Worthy

    While the Federal Government has been involved in the care of the elderly since the depression, a comprehensive and unified national retirement policy has never been established. Federal programs for the aged have avoided cutbacks, but adaptations in present retirement policy are required to meet the needs of young and old alike. Although public…

  18. 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…

  19. Second Wind: Handbook for Happy Retirement.

    ERIC Educational Resources Information Center

    Kelly, Philip J.

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

  20. Policy Issues in Work and Retirement.

    ERIC Educational Resources Information Center

    Parnes, Herbert S., Ed.

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

  1. The "Revolution" in Australian Retirement Income Policy.

    ERIC Educational Resources Information Center

    Borowski, Allan

    1987-01-01

    Describes Australia's retirement income arrangements, including age pension, private pensions, changes in provisions by the federal government, and factors that shaped changes. Notes that difficulties experienced by the government in introducing changes underscore political sensitivity of retirement income policy in Australia. (Author/NB)

  2. Goal Expectations as Predictors of Retirement Intentions

    ERIC Educational Resources Information Center

    Brougham, Ruby R.; Walsh, David A.

    2005-01-01

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

  3. 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...

  4. Benefit Plans in Junior Colleges

    ERIC Educational Resources Information Center

    King, Francis P.

    1971-01-01

    This report of a study of 893 2-year colleges describes group life insurance, disability income plans, retirement plans and health insurance as part of the total compensation of junior college faculty and staff. (CA)

  5. How Senior Psychodynamic Psychiatrists Regard Retirement.

    PubMed

    Ingram, Douglas H; Stine, John

    2016-01-01

    The variety of personal experiences and attitudes about professional work among psychodynamic psychiatrists who have attained retirement age are explored through semi-structured interviews. Of 21 members of the American Academy of Psychoanalysis and Dynamic Psychiatry interviewed, 6 report fulltime engagement in professional activity, 10 partial reduction, and 5 full retirement from practice. Through direct quotations from the respondents' interviews several matters are considered including the concept of retirement, structural changes in practice, health concerns, dream experience, spirituality and matters of legacy, how others have influenced attitudes toward continued work, and how fears of retirement are manifest among those currently in practice. Among the conclusions is the suggestion that the sense of self-regard and personal satisfaction of those who do retire is far greater than anticipated by those still in active practice. PMID:27200463

  6. How Senior Psychodynamic Psychiatrists Regard Retirement.

    PubMed

    Ingram, Douglas H; Stine, John

    2016-01-01

    The variety of personal experiences and attitudes about professional work among psychodynamic psychiatrists who have attained retirement age are explored through semi-structured interviews. Of 21 members of the American Academy of Psychoanalysis and Dynamic Psychiatry interviewed, 6 report fulltime engagement in professional activity, 10 partial reduction, and 5 full retirement from practice. Through direct quotations from the respondents' interviews several matters are considered including the concept of retirement, structural changes in practice, health concerns, dream experience, spirituality and matters of legacy, how others have influenced attitudes toward continued work, and how fears of retirement are manifest among those currently in practice. Among the conclusions is the suggestion that the sense of self-regard and personal satisfaction of those who do retire is far greater than anticipated by those still in active practice.

  7. 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

  8. Baby boomers in retirement: what are their prospects?

    PubMed

    Yakoboski, P; Silverman, C

    1994-07-01

    This Issue Brief examines the baby boomers' retirement income prospects by analyzing trends in the elderly's income and pension participation among workers; examining saving behavior and critically evaluating studies of the adequacy of the boomers' saving; and looking at tenure trends, lump-sum distribution preservation, and changes in Social Security benefits. Since the mid 1970s, the real median income of individuals aged 65 and over has increased 18 percent. Sources of income have shifted, with employment-based pensions increasing and earnings and asset income decreasing as a proportion of income. The boomers' prospects are partly dependent on participation in employment-based retirement plans. After decreases in the sponsorship rates, participation rates, and vesting rates of workers during the 1980s, all three percentages increased during the early 1990s. Data do not support the perception that the U.S. work force is becoming increasingly mobile. Tenure levels for prime age workers in the 1980s and beginning of the 1990s were higher than those of previous decades. Still, in response to competitive pressures, employers may not offer the security of paternalistic benefit packages as in the past. Various studies have reached different conclusions regarding the adequacy of the boomers' financial preparation for retirement. Evidence indicates that boomers, in general, will enjoy a retirement standard of living exceeding that of their parents. It is less clear whether they will maintain a standard of living in retirement comparable to that of their working years. To the extent they are willing to tap housing wealth, they would appear at this early stage to be in good shape. Federal fiscal policy decisions will impact boomers by affecting their disposable income today, and thus their ability to save, as well as the benefits they will receive in retirement through Social Security and Medicare. The boomers are 17 to 35 years away from age 65. Given heterogeneity of the

  9. 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.

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

    PubMed

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

    2014-04-01

    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

  11. 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

  12. 5 CFR 839.211 - If these rules apply to me because I had a qualifying retirement coverage error, can I choose...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false If these rules apply to me because I had a qualifying retirement coverage error, can I choose which retirement plan I want to be in? 839.211 Section 839.211 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) CORRECTION OF...

  13. A Storable, Hybrid Mars Ascent Vehicle Technology Demonstrator for the 2020 Launch Opportunity

    NASA Astrophysics Data System (ADS)

    Chandler, A. A.; Karabeyoglu, M. A.; Cantwell, B. J.; Reeve, R.; Goldstein, B. G.; Hubbard, G. S.

    2012-06-01

    A Phoenix sized mission including a reduced payload, two-stage, hybrid Mars Ascent Vehicle technology demonstrator is proposed for the 2020 opportunity. The hybrid MAV is storable on Mars and would retire risk for a Mars Sample Return campaign.

  14. 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…

  15. 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

  16. 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…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... service performed in Division B. Example 3. Employer N sponsors defined benefit Plan Y, an independent...) Exception for certain variable annuity benefit formulas. If the assumed interest rate used for purposes of the adjustment of amounts payable to a participant under a variable annuity benefit formula is...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... service performed in Division B. Example 3. Employer N sponsors defined benefit Plan Y, an independent...) Exception for certain variable annuity benefit formulas. If the assumed interest rate used for purposes of the adjustment of amounts payable to a participant under a variable annuity benefit formula is...

  19. 26 CFR 1.411(a)(13)-1 - Statutory hybrid plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... service performed in Division B. Example 3. Employer N sponsors defined benefit Plan Y, an independent...) Exception for certain variable annuity benefit formulas. If the assumed interest rate used for purposes of the adjustment of amounts payable to a participant under a variable annuity benefit formula is...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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... application for disability retirement is timely only if it is filed with the employing agency before...

  6. 29 CFR 4022.10 - Earliest PBGC Retirement Date.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  7. 29 CFR 4022.10 - Earliest PBGC Retirement Date.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  8. 29 CFR 4022.10 - Earliest PBGC Retirement Date.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  9. 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  11. 38 CFR 3.754 - Emergency officers' retirement pay.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  12. 38 CFR 3.754 - Emergency officers' retirement pay.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  14. 26 CFR 1.167(a)-8 - Retirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... timing of the retirement, the estimated useful life used in computing depreciation, and whether the asset... retirement is a normal retirement from a multiple asset account in which the depreciation rate was based on... in setting the applicable depreciation rate. For example, a retirement is considered normal if...

  15. 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…

  16. Retired Executives: The New Educational Consultants.

    ERIC Educational Resources Information Center

    Scherman, William H.

    1985-01-01

    Retired business executives are providing colleges and universities with expertise by consulting in such areas as image strengthening, board revitalization, reviewing program directions, forging business partnerships, improving multicampus institutions' communication and cooperation, systematizing computers, and examining the scope and direction…

  17. CHALLENGES POSED BY RETIRED RUSSIAN NUCLEAR SUBMARINES

    SciTech Connect

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

    2003-02-27

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

  18. Retirement responses to social security changes.

    PubMed

    Gohmann, S F; Clark, R L

    1989-11-01

    Workers often retire at an age later than the age at which they accept Social Security benefits. This study employed a life-cycle model of individual utility to examine the effects of Social Security provisions on the timing of benefit acceptance and retirement. The behavioral responses of older workers are estimated with a two-equation logit model using data from the Retirement History Study. The results indicate that the legislated increase in the age of eligibility for full Social Security benefits beginning in the 21st century will have relatively small effects on the ages of retirement and benefit acceptance. The mandated decrease in the earnings test tax also is predicted to have only a small effect on the behavior of older persons.

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

    PubMed

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

    2010-01-21

    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 degrees 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).

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

    PubMed

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

    2010-10-01

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

  1. Retirement Savings Advice for Teachers: Just for Teachers Website Launched by Securities and Exchange Commission

    ERIC Educational Resources Information Center

    Curriculum Review, 2005

    2005-01-01

    The Securities and Exchange Commission has launched a "Just for Teachers" section on its Web site to assist public school teachers in grades K-12 evaluate and select appropriate investments for employer-sponsored 403(b) retirement savings plans and other savings vehicles. The functions of this site are briefly described in this article.

  2. 5 CFR 831.114 - Voluntary early retirement-substantial delayering, reorganization, reduction in force, transfer...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... head of the agency. Examples include a Chief Human Capital Officer, an Assistant Secretary for... agency human capital goals; (3) The date on which the agency expects to effect the substantial delayering... incentive payments and voluntary early retirement; or (3) The agency's human capital plan, which...

  3. Charting a New Course to Retirement: How Charter Schools Handle Teacher Pensions

    ERIC Educational Resources Information Center

    Olberg, Amanda; Podgursky, Michael J.

    2011-01-01

    In the wake of the economic downturn that began in 2008, public schools face serious and seemingly long-term fiscal challenges. Rising pension costs are a particular concern for school districts, whose dollars help prop up state retirement plans that often have substantial unfunded liabilities. Yet public school districts have no alternatives;…

  4. 5 CFR 831.114 - Voluntary early retirement-substantial delayering, reorganization, reduction in force, transfer...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... head of the agency. Examples include a Chief Human Capital Officer, an Assistant Secretary for... agency human capital goals; (3) The date on which the agency expects to effect the substantial delayering... incentive payments and voluntary early retirement; or (3) The agency's human capital plan, which...

  5. 5 CFR 831.114 - Voluntary early retirement-substantial delayering, reorganization, reduction in force, transfer...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... head of the agency. Examples include a Chief Human Capital Officer, an Assistant Secretary for... agency human capital goals; (3) The date on which the agency expects to effect the substantial delayering... incentive payments and voluntary early retirement; or (3) The agency's human capital plan, which...

  6. 5 CFR 831.114 - Voluntary early retirement-substantial delayering, reorganization, reduction in force, transfer...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... head of the agency. Examples include a Chief Human Capital Officer, an Assistant Secretary for... agency human capital goals; (3) The date on which the agency expects to effect the substantial delayering... incentive payments and voluntary early retirement; or (3) The agency's human capital plan, which...

  7. SCORE/ACE Counselor Handbook. Service Corps of Retired Executives. Active Corps of Executives.

    ERIC Educational Resources Information Center

    Landsverk, Arvel; And Others

    This counselor handbook is intended to help Service Corps of Retired Executives/Active Corps of Executives (SCORE/ACE) counselors to plan and conduct counseling services more effectively. Included in the introductory section are an overview of the SCORE/ACE counseling program, a discussion of what the counselor does, directions for completing…

  8. Overview of recent results and future plans on the Compact Toroidal Hybrid experiment

    NASA Astrophysics Data System (ADS)

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

    2015-11-01

    Goals of the Compact Toroidal Hybrid (CTH) experiment are to: (1) investigate the dependence of plasma disruptive behavior on the level of applied 3D magnetic shaping, (2) test and advance 3D computational modeling tools in strongly shaped plasmas, and (3) study the implementation of a new island divertor. Progress towards these goals and other developments are summarized. The disruptive density limit is observed to exceed the Greenwald limit as the vacuum transform is increased, but a threshold for disruption avoidance is not observed. Low q operation is routine, with low q disruptions avoided when the vacuum transform is raised to the value of 0.07 or above. Application of vacuum transform has been demonstrated to reduce and eliminate the vertical drift of elongated discharges that would otherwise be vertically unstable. Current efforts at improved equilibrium reconstruction and diagnostic development will beoverviewed. NIMROD is used to model the current ramp phase of CTH and 3D shaped sawtooth behavior. An island divertor design has begun with connection length studies and initial EMC3-Eirene results to model energy deposition on divertor plates located in an edge 1/3 island. This work is supported by U.S. Department of Energy Grant No. DE- FG02-00ER54610.

  9. 26 CFR 1.1402(a)-17 - Retirement payments to retired partners.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-17 Retirement...-employment for taxable years ending on or after December 31, 1967, certain payments made on a periodic basis... earnings from self-employment, only if: (i) The retired partner to whom the payment is made rendered...

  10. 5 CFR 831.1612 - Elections of Retirement Coverage, exclusions from retirement coverage, and proportional annuity...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...) RETIREMENT Customs and Border Protection Officers § 831.1612 Elections of Retirement Coverage, exclusions... Department of Homeland Security must provide an employee who is a customs and border protection officer on December 26, 2007, the opportunity to elect not to be treated as a customs and border protection...

  11. Multiple employer plans: helping you tackle tomorrow today.

    PubMed

    Versnik, Melissa

    2014-01-01

    With the day-to-day issues that you face, planning for retirement probably isn't at the top of your list. Tomorrow will be here before you know it, and saving for retirement should be a priority for us all. But where to start? Multiple employer plans are a great way to save time and money. This article details how you can gain efficiency in your retirement plan administration.

  12. 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.

  13. Neuro-fuzzy concepts applied for planning of the cereal crops: applications to the maize hybrids growing in a Romanian region.

    PubMed

    Constantinescu, Alina

    2017-12-01

    The aim of our study is to improve the crop planning procedures using neuro-fuzzy concepts. In this paper we design a neuro-fuzzy procedure that offers the suitable maize hybrid, from a set of preferred hybrids, which must be organically farmed in the current year. Our method is a statistical one, on the one hand it processes data provided by the previous years and on the other hand it takes in account the vague character of the environmental factors. Also we present here some experimental results obtained by us on a certain set of real data, results which prove the efficiency of our approach. PMID:27629043

  14. 26 CFR 31.3121(b)(7)-2 - Service by employees who are not members of a public retirement system.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... similarly situated employees (i.e., those in the same or a similar job classification with expiring... under a retirement plan that was in existence on November 5, 1990, is amended to use career...

  15. The Economics of Aging: A Need for Pre-Retirement Planning. Hearing before the Select Committee on Aging. House of Representatives, Ninety-Eighth Congress, First Session (Jefferson City and Clinton, MO).

    ERIC Educational Resources Information Center

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

    This document contains prepared statements and witness testimony from the Congressional hearing on the economics of aging and preretirement planning. Prepared statements are given by Representatives Skelton and Daub. Topics which are discussed include the population affected, needs of the elderly, and government role. Witness testimony is given by…

  16. Early retirement in an international perspective.

    PubMed

    Olson-Frick, H

    1980-01-01

    Early retirement and sick pension in Sweden have almost doubled during the last two decades. Today more than 5 percent are pensioned. The situation in Sweden must be seen connection with the international development of early retirement and therefore the following study has been made in the industrialized countries (the OECD-countries plus the industrialized states in East Europe). Assistance at the data collection was given by the ministries of social affairs in respective countries. The study shows that in all countries there is an increase of sick pension and early retirement. Exceptions are England and West Germany where the development is more even. A plausible explanation might be that both countries were involved in the world war II and that among the early retirees is a large group of war invalids. Today, 35 years after the war, this group should be refound in ages over 55, i.e. the ages when early retirement passes over to age retirement. If the outflow from the group is large it could hide the inflow of a large number of normal early retirees. PMID:7450977

  17. Analysis of the electricity demand of Greece for optimal planning of a large-scale hybrid renewable energy system

    NASA Astrophysics Data System (ADS)

    Tyralis, Hristos; Karakatsanis, Georgios; Tzouka, Katerina; Mamassis, Nikos

    2015-04-01

    The Greek electricity system is examined for the period 2002-2014. The demand load data are analysed at various time scales (hourly, daily, seasonal and annual) and they are related to the mean daily temperature and the gross domestic product (GDP) of Greece for the same time period. The prediction of energy demand, a product of the Greek Independent Power Transmission Operator, is also compared with the demand load. Interesting results about the change of the electricity demand scheme after the year 2010 are derived. This change is related to the decrease of the GDP, during the period 2010-2014. The results of the analysis will be used in the development of an energy forecasting system which will be a part of a framework for optimal planning of a large-scale hybrid renewable energy system in which hydropower plays the dominant role. Acknowledgement: This research was funded by the Greek General Secretariat for Research and Technology through the research project Combined REnewable Systems for Sustainable ENergy DevelOpment (CRESSENDO; grant number 5145)

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

    PubMed

    Gutierrez, Helen C; Hershey, Douglas A

    2014-01-01

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

  19. Early Retirement Incentive Programs: Trends and Implications.

    ERIC Educational Resources Information Center

    Meier, Elizabeth L.

    Despite many employers' opinions that incentive programs for early retirement are humane and desirable, such programs have several undesirable aspects for the retirees and the U.S. economy. The programs are actually termination programs because they function as a way employers can reduce their work force. (In fact, it was the 1973-75 and 1981-82…

  20. 77 FR 66149 - Retirement of FASTforward Technology

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-02

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

  1. Retirees' Social Identity and Satisfaction with Retirement

    ERIC Educational Resources Information Center

    Michinov, Estelle; Fouquereau, Evelyne; Fernandez, Anne

    2008-01-01

    The purpose of this study was to examine the structure of retirees' social identity and its impact on satisfaction with retirement. From social identity theory formulations, we assumed that (1) retiree-identity was comprised of three distinct components (cognitive, evaluative, and affective), and (2) only the affective component would play a role…

  2. 30 CFR 77.1434 - Retirement criteria.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 1 2011-07-01 2011-07-01 false Retirement criteria. 77.1434 Section 77.1434 Mineral Resources MINE SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR COAL MINE SAFETY AND HEALTH MANDATORY SAFETY STANDARDS, SURFACE COAL MINES AND SURFACE WORK AREAS OF UNDERGROUND COAL MINES...

  3. Does Retiree Health Insurance Encourage Early Retirement?*

    PubMed Central

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

    2013-01-01

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

  4. [Adapting physical activities for an active retirement].

    PubMed

    Renaudie, François

    2016-01-01

    The benefits of doing adapted physical exercise for elderly people have been proven. For more than thirty years, the French Federation for an Active Retirement has been striving to help people age well by proposing multiple activities to remain in good health after the age of 50. Doctors, activity leaders and federal instructors are attentive to each individual's capacities. PMID:27449307

  5. Teacher Retirement Systems: Research Findings. Research Brief

    ERIC Educational Resources Information Center

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

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Skipper, P. K.

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

  7. The Cornell Staff Retirement Incentive Program

    ERIC Educational Resources Information Center

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

    2011-01-01

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

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

    ERIC Educational Resources Information Center

    Bergman, Simon

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

  9. The Affluent Society Versus Early Retirement

    ERIC Educational Resources Information Center

    Stagner, Ross

    1978-01-01

    After noting the need for compromise between the economic and psychological considerations relevant to public policy on mandatory or early retirement, the author suggests policy modifications that may be beneficial to individual workers and the total American society (e.g., artisan production as self-expression, social services as a second career,…

  10. New Wrinkles on Retirement: Program Notes.

    ERIC Educational Resources Information Center

    Wray, Robert P.; Thorson, James A.

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

  11. The Anguish of a Retired Librarian

    ERIC Educational Resources Information Center

    Brown, Donna W.

    2008-01-01

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

  12. The physician in retirement: transition and opportunity.

    PubMed

    Weisman, A D

    1996-01-01

    Physicians have been known to procrastinate and deny problems about retirement and the inevitability of aging beyond employability. The transition from what they have devoted their life to practicing, coupled with anxiety about just getting old and older than most people is enough to precipitate sadness, if not sober bereavement.

  13. Wisdom in a Learning in Retirement Institute

    ERIC Educational Resources Information Center

    Farquhar, Lynn

    2010-01-01

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

  14. Minimum deltaV Burn Planning for the International Space Station Using a Hybrid Optimization Technique, Level 1

    NASA Technical Reports Server (NTRS)

    Brown, Aaron J.

    2015-01-01

    The International Space Station's (ISS) trajectory is coordinated and executed by the Trajectory Operations and Planning (TOPO) group at NASA's Johnson Space Center. TOPO group personnel routinely generate look-ahead trajectories for the ISS that incorporate translation burns needed to maintain its orbit over the next three to twelve months. The burns are modeled as in-plane, horizontal burns, and must meet operational trajectory constraints imposed by both NASA and the Russian Space Agency. In generating these trajectories, TOPO personnel must determine the number of burns to model, each burn's Time of Ignition (TIG), and magnitude (i.e. deltaV) that meet these constraints. The current process for targeting these burns is manually intensive, and does not take advantage of more modern techniques that can reduce the workload needed to find feasible burn solutions, i.e. solutions that simply meet the constraints, or provide optimal burn solutions that minimize the total DeltaV while simultaneously meeting the constraints. A two-level, hybrid optimization technique is proposed to find both feasible and globally optimal burn solutions for ISS trajectory planning. For optimal solutions, the technique breaks the optimization problem into two distinct sub-problems, one for choosing the optimal number of burns and each burn's optimal TIG, and the other for computing the minimum total deltaV burn solution that satisfies the trajectory constraints. Each of the two aforementioned levels uses a different optimization algorithm to solve one of the sub-problems, giving rise to a hybrid technique. Level 2, or the outer level, uses a genetic algorithm to select the number of burns and each burn's TIG. Level 1, or the inner level, uses the burn TIGs from Level 2 in a sequential quadratic programming (SQP) algorithm to compute a minimum total deltaV burn solution subject to the trajectory constraints. The total deltaV from Level 1 is then used as a fitness function by the genetic

  15. 42 CFR 421.212 - Railroad Retirement Board contracts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  16. 20 CFR 404.1077 - Individuals under railroad retirement system.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  17. 42 CFR 421.212 - Railroad Retirement Board contracts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  18. 20 CFR 404.1077 - Individuals under railroad retirement system.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  19. 42 CFR 421.212 - Railroad Retirement Board contracts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  20. 42 CFR 421.212 - Railroad Retirement Board contracts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  1. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  3. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  4. 20 CFR 404.1077 - Individuals under railroad retirement system.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 20 CFR 404.1077 - Individuals under railroad retirement system.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 76 FR 32241 - Civil Service Retirement System; Present Value Factors

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-03

    ... present value factors currently in effect were published by OPM (75 FR 35093) on June 21, 2010. Elsewhere... provide survivor annuity benefits to a spouse based on post-retirement marriage and to retiring employees...- retirement marriage under section 8339(j)(5)(C) or (k)(2) of title 5, United States Code. Under section...

  7. 22 CFR 19.10-3 - Marriage after retirement.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 75 FR 35093 - Civil Service Retirement System; Present Value Factors

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-21

    ... present value factors currently in effect were published by OPM (72 FR 31628) on June 7, 2007. Elsewhere... provide survivor annuity benefits to a spouse based on post-retirement marriage and to retiring employees...- retirement marriage under section 8339(j)(5)(C) or (k)(2) of title 5, United States Code. Under section...

  9. 5 CFR 831.1203 - Basic requirements for disability retirement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Basic requirements for disability...) 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...

  10. 75 FR 35098 - Federal Employees' Retirement System; Normal Cost Percentages

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-21

    ... Officers, and employees under section 302 of the Central Intelligence Agency Retirement Act of 1964 for... 303 of the Central Intelligence 17.6% Agency Retirement Act of 1964 for Certain Employees (when... MANAGEMENT Federal Employees' Retirement System; Normal Cost Percentages AGENCY: Office of...

  11. 12 CFR 615.5270 - Retirement of other equities.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

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

    ERIC Educational Resources Information Center

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

    2011-01-01

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

  13. 32 CFR 199.25 - TRICARE Retired Reserve.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... ASD (HA), provisions of 32 CFR part 199 apply to TRICARE Retired Reserve. (B) Certain special programs established in 32 CFR part 199 are not available to members covered under TRICARE Retired Reserve. These.... TRICARE Retired Reserve is geographically applicable to the same extent as specified in 32 CFR...

  14. 32 CFR 199.25 - TRICARE Retired Reserve.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... ASD (HA), provisions of 32 CFR part 199 apply to TRICARE Retired Reserve. (B) Certain special programs established in 32 CFR part 199 are not available to members covered under TRICARE Retired Reserve. These.... TRICARE Retired Reserve is geographically applicable to the same extent as specified in 32 CFR...

  15. Partial Retirement and Pension Policy in Industrialized Countries.

    ERIC Educational Resources Information Center

    Latulippe, Denis; Turner, John

    2000-01-01

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

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

    ERIC Educational Resources Information Center

    Maestas, Nicole

    2010-01-01

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

  17. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 25 CFR 273.35 - Capital outlay or debt retirement.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 20 CFR 404.1077 - Individuals under railroad retirement system.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  1. 32 CFR 199.25 - TRICARE Retired Reserve.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    .... TRICARE Retired Reserve is geographically applicable to the same extent as specified in 32 CFR 199.1(b)(1... ASD (HA), provisions of 32 CFR part 199 apply to TRICARE Retired Reserve. (B) Certain special programs established in 32 CFR part 199 are not available to members covered under TRICARE Retired Reserve....

  2. 32 CFR 199.25 - TRICARE Retired Reserve.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    .... TRICARE Retired Reserve is geographically applicable to the same extent as specified in 32 CFR 199.1(b)(1... ASD (HA), provisions of 32 CFR part 199 apply to TRICARE Retired Reserve. (B) Certain special programs established in 32 CFR part 199 are not available to members covered under TRICARE Retired Reserve....

  3. 38 CFR 3.754 - Emergency officers' retirement pay.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Emergency officers' 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...

  4. 40 CFR 96.305 - Retired unit exemption.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... shall become effective the day on which the CAIR NOX Ozone Season unit is permanently retired. Within 30... NOX Ozone Season Trading Program General Provisions § 96.305 Retired unit exemption. (a)(1) Any CAIR NOX Ozone Season unit that is permanently retired and is not a CAIR NOX Ozone Season opt-in unit...

  5. 40 CFR 96.305 - Retired unit exemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... shall become effective the day on which the CAIR NOX Ozone Season unit is permanently retired. Within 30... NOX Ozone Season Trading Program General Provisions § 96.305 Retired unit exemption. (a)(1) Any CAIR NOX Ozone Season unit that is permanently retired and is not a CAIR NOX Ozone Season opt-in unit...

  6. 40 CFR 96.305 - Retired unit exemption.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... shall become effective the day on which the CAIR NOX Ozone Season unit is permanently retired. Within 30... NOX Ozone Season Trading Program General Provisions § 96.305 Retired unit exemption. (a)(1) Any CAIR NOX Ozone Season unit that is permanently retired and is not a CAIR NOX Ozone Season opt-in unit...

  7. The Information Seeking and Use Behaviors of Retired Investors

    ERIC Educational Resources Information Center

    O'Connor, Lisa G.

    2013-01-01

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

  8. 22 CFR 19.10-3 - Marriage after retirement.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 22 CFR 19.10-3 - Marriage after retirement.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. 22 CFR 19.10-3 - Marriage after retirement.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 22 CFR 19.10-3 - Marriage after retirement.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  12. 5 CFR 831.1207 - Withdrawal of disability retirement applications.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  13. 5 CFR 831.1207 - Withdrawal of disability retirement applications.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  14. 5 CFR 831.1207 - Withdrawal of disability retirement applications.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  15. 5 CFR 831.1207 - Withdrawal of disability retirement applications.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    ERIC Educational Resources Information Center

    Price, Christine A.; Balaswamy, Shantha

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Boyland, Lori; Ellis, John

    2015-01-01

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

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

    ERIC Educational Resources Information Center

    Price, Christine A.; Joo, Eunjee

    2005-01-01

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

  19. Survey of Changes in Faculty Retirement Policies 2007

    ERIC Educational Resources Information Center

    Conley, Valerie Martin

    2007-01-01

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

  20. The Taboo of Retirement for Diocesan Catholic Priests.

    PubMed

    Kane, Michael N

    2016-06-01

    This paper considers Catholic priests in the USA and their freedom to retire, the constraints that may restrain them from retirement, and the financial and psychological variables that impact them in ministry and in future retirement. Implications for pastoral care and counseling are considered.

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

    PubMed

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

    2016-09-01

    Older employees are increasingly accepting bridge employment, which occurs when older workers take employment for pay after they retire from their main career. This study examined predictors of workers' decisions to engage in bridge employment versus full retirement and career employment. A national sample of 482 older people in the United States was surveyed regarding various work-related and nonwork related predictors of retirement decisions, and their retirement status was measured 5 years later. In bivariate analyses, both work-related variables (career goal achievement and experienced pressure to retire) and nonwork-related variables (psychological distress and traditional gender role orientation) predicted taking bridge employment, but in multinomial logistic regression, only nonwork variables had unique effects. Few predictors differentiated the bridge employed and fully retired groups. Nonwork variables were salient in making the decision to retire, and bridge employment may be conceptually more similar to full retirement than to career employment. PMID:27284203

  2. 29 CFR 2520.104b-4 - Alternative methods of compliance for furnishing the summary plan description and summaries of...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... summary plan description and summaries of material modifications of a pension plan to a retired... modifications of a pension plan to a retired participant, a separated participant with vested benefits, and a... pension benefit plan— (a) Summary plan descriptions. A plan administrator will be deemed to satisfy...

  3. New Faculty Orientation Plan.

    ERIC Educational Resources Information Center

    Triton Coll., River Grove, IL.

    This report provides an overview of Triton College's (Illinois) New Faculty Orientation Plan, which was developed in light of the large number of retirements and new hires expected by the year 2000. The purpose of the plan is to assist newly hired instructors to move productively into their professional roles and to become actively involved in the…

  4. Alternate measures of replacement rates for social security benefits and retirement income.

    PubMed

    Biggs, Andrew G; Springstead, Glenn R

    2008-01-01

    Discussions of retirement planning and Social Security policy often focus on replacement rates, which represent retirement income or Social Security benefits relative to preretirement earnings. Replacement rates are a rule of thumb designed to simplify the process of smoothing consumption over individuals' lifetimes. Despite their widespread use, however, there is no common means of measuring replacement rates. Various measures of preretirement earnings mean that the denominators used in replacement rate calculations are often inconsistent and can lead to confusion. Whether a given replacement rate represents an adequate retirement income depends on whether the denominator in the replacement rate calculation is an appropriate measure of preretirement earnings. This article illustrates replacement rates using four measures of preretirement earnings: final earnings; the constant income payable from the present value (PV) of lifetime earnings (PV payment); the wage-indexed average of all earnings prior to claiming Social Security benefits; and the inflation-adjusted average of all earnings prior to claiming Social Security benefits (consumer price index (CPI) average). The article then measures replacement rates against a sample of the Social Security beneficiary population using the Social Security Administration's Modeling Income in the Near Term (MINT) microsimulation model. Replacement rates are shown based on Social Security benefits alone, to indicate the adequacy of the current benefit structure, as well as on total retirement income including defined benefit pensions and financial assets, to indicate total preparedness for retirement. The results show that replacement rates can vary considerably based on the definition of preretirement earnings used and whether replacement rates are measured on an individual or a shared basis. For current new retirees, replacement rates based on all sources of retirement income seem strong by most measures and are projected to

  5. The erosion of retiree health benefits and retirement behavior: implications for the disability insurance program.

    PubMed

    Fronstin, P

    2000-01-01

    The effects of retiree health insurance on the decision to retire have not been examined until recently. It is an area of increasing significance because of rising health care costs for retirees, the uncertain future of Medicare, and increased life expectancy. In general, studies suggest that individual retirement decisions are strongly responsive to the availability of retiree health insurance. Early retiree benefits and retirement behavior are also important because they may affect the Social Security Disability Insurance (DI) program. It is not apparent that if a person loses retiree health benefits, or if fewer people are eligible for retiree health benefits in general, claims for DI will increase. The potential 2-year loss of health benefits may be a deterrent to leaving the labor force and claiming DI, although persons who are unable to work would leave the labor force even without health benefits. In order to understand how the decline in retiree health benefits may affect enrollment in DI, analysts must at least incorporate the role of coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). That act provides many people with access to health insurance during the 2-year gap between eligibility for DI and Medicare. In fact, persons with sufficient means to retire early could use the income from Disability Insurance to buy COBRA coverage during the first 2 years of DI coverage. Determining the effect of the erosion of retiree health benefits on DI must account properly for the role of other factors that affect DI eligibility and participation. The financial incentives of Social Security, pension plans, retirement savings programs, health status, the availability of health insurance, and other factors influencing retirement decisions must be taken fully into account in order to isolate the precise effect of retiree health benefits.

  6. Are Level of Education and Employment Related to Symptoms of Common Mental Disorders in Current and Retired Professional Footballers?

    PubMed Central

    Gouttebarge, Vincent; Aoki, Haruhito; Verhagen, Evert; Kerkhoffs, Gino

    2016-01-01

    Background Mental disorders have become a topic of increasing interest in research due to their serious consequences for quality of life and functioning. Objectives The objective of this study was to explore the relationship of level of education, employment status and working hours with symptoms of common mental disorders (distress, anxiety/depression, sleep disturbance, adverse alcohol behaviour, smoking, adverse nutritional behaviour) among current and retired professional footballers. Materials and Methods Cross-sectional analyses were conducted on baseline questionnaires from an ongoing prospective cohort study among current and retired professional footballers. Based on validated scales, an electronic questionnaire was set up and distributed by players’ unions in 11 countries across three continents. Results A total of 607 current professional footballers (mean age of 27 years) and 219 retired professional footballers (mean age of 35 years) were involved in the study. Among retired professional footballers, statistically significant negative correlations were found between employment status and symptoms of distress and anxiety/depression (P < 0.05), as well as between number of working hours and symptoms of anxiety/depression (P < 0.05). No other statistically significant associations were found among retired players. Among current professional footballers, level of education was not associated with symptoms of common mental disorders. Conclusions Among retired professional footballers, employment status as well as a higher number of working hours was weakly correlated to symptoms of distress and anxiety/depression. Combining a football career with sustainable attention for educational and career planning might be important and of high priority.

  7. Pensions and Retirement Among Black Union Army Veterans

    PubMed Central

    Costa, Dora L.

    2010-01-01

    I examine the effects of an unearned income transfer on the retirement rates and living arrangements of black Union Army veterans. I find that blacks were more than twice as responsive as whites to income transfers in their retirement decisions and 6 to 8 times as responsive in their choice of independent living arrangements. My findings have implications for understanding racial differences in rates of retirement and independent living at the beginning of the twentieth century, the rise in retirement prior to 1930, and the subsequent convergence in black-white retirement rates and living arrangements. PMID:21179379

  8. Effects of retirement and grandchild care on depressive symptoms.

    PubMed

    Szinovacz, Maximiliane E; Davey, Adam

    2006-01-01

    This study explores how grandchild care in conjunction with grandparents' retirement affects depressive symptoms, using data from the Health and Retirement Survey. The findings demonstrate that retirement moderates the influence of grandchild care obligations on well-being, measured by depressive symptoms. For retired men, freedom from grandchild care obligations is associated with heightened well-being. Among women, continued employment seems to protect against potential negative effects of extensive grandchild care obligations on well-being. The results for men seem most in line with the argument that family care obligations spoil retirement, whereas the results for women suggest a scenario that is most compatible with the role enhancement thesis. PMID:16454480

  9. How did the recession of 2007-2009 affect the wealth and retirement of the near retirement age population in the Health and Retirement Study?

    PubMed

    Gustman, Alan L; Steinmeier, Thomas L; Tabatabai, Nahid

    2012-01-01

    This article uses household wealth and labor market data from the Health and Retirement Study (HRS) to investigate how the recent "Great Recession" has affected the wealth and retirement of those approaching retirement age as the recession began, a potentially vulnerable population. The retirement wealth of people aged 53-58 in 2006 declined by a relatively modest 2.8 percent by 2010. Relative losses were greatest among those with the highest wealth when the recession began. Most of the loss in wealth is due to a declining net value of housing, but several factors may provide this cohort with time to recover its housing losses. Although unemployment rose during the Great Recession, that increase was not mirrored by flows out of full-time work or partial retirement. To date, the retirement behavior of the Early Boomer cohort does not differ much from that of older cohorts at comparable ages. PMID:23397745

  10. The role of the Employee Retirement Income Security Act of 1974.

    PubMed

    Ryland, Barbara K

    2004-10-01

    On June 21, 2004, the Supreme Court ruled on Aetna Health Inc. v. Davila, the latest in a long line of decisions regarding the scope of Employee Retirement Income Security Act of 1974 (ERISA) preemption and the remedies available to participants of ERISA plans. After taking what many observers perceived to be a detour over the last few years, the Davila decision returned the Court to a more expansive interpretation of ERISA's preemption clause.

  11. Physical workload and thoughts of retirement.

    PubMed

    Perkiö-Mäkelä, Merja; Hirvonen, Maria

    2012-01-01

    The aim of this paper is to present Finnish employees' opinions on continuing work until retirement pension and after the age of 63, and to find out if physical workload is related to these opinions. Altogether 39% of men and 40% of women had never had thoughts of early retirement, and 59% claimed (both men and women) that they would consider working beyond the age of 63. Own health (20%); financial gain such as salary and better pension (19%); meaningful, interesting and challenging work (15%); flexible working hours or part-time work (13%); lighter work load (13%); good work community (8%); and good work environment (6%) were stated as factors affecting the decision to continue working after the age of 63. Employees whose work involved low physical workload had less thoughts of early retirement and had considered continuing work after the age of 63 more often than those whose work involved high physical loads. Own health in particular was stated as a reason to consider continuing work by employees whose work was physically demanding.

  12. Missing Work After Retirement: The Role of Life Histories in the Retirement Adjustment Process

    PubMed Central

    Damman, Marleen; Henkens, Kène; Kalmijn, Matthijs

    2015-01-01

    Purpose of the Study: Although the process of adjustment to retirement is often assumed to be related to experiences earlier in life, quantitative empirical insights regarding these relationships are limited. This study aims to improve our understanding of adjustment to the loss of the work role, by conceptualizing retirement as a multidimensional process embedded in the individual life course. Design and Methods: Analyses are based on panel data collected in 2001, 2006–2007, and 2011 among Dutch retirees (N = 1,004). The extent to which retirees miss aspects of the work role (money/income, social contacts, status) is regressed on information about earlier life experiences, resources, and retirement transition characteristics. Results: The incidence of adjustment difficulties varies across dimensions. Predictors differ as well. A steep upward career path is associated with fewer financial adjustment difficulties but with more difficulties adjusting to the loss of status. Compared with continuously married retirees, divorced retirees without a partner are more likely to miss the social dimensions of work and those who repartnered are more likely to miss financial resources. The longer individuals are retired, the less likely they are to miss work-related social contacts. Implications: Changing life course experiences might have important consequences for retirement processes of future retirees. PMID:24381175

  13. 5 CFR 839.802 - If I was in CSRS during my qualifying retirement coverage error, paid into the Fund more than I...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false If I was in CSRS during my qualifying retirement coverage error, paid into the Fund more than I would have paid as a CSRS Offset, Social Security-Only, or FERS employee, and end up retroactively in one of those retirement plans, will I get a refund of the excess I had withheld from my...

  14. Retirement and its consequences for women's health in Australia.

    PubMed

    Zhu, Rong

    2016-08-01

    Understanding the health consequences of retirement is important, as many developed countries have already started raising state pension eligibility age, with the intention to induce postponed retirement. This paper estimates the causal effect of retirement on the health outcomes of older women in Australia, utilising the exogenous variation in retirement induced by the change in age eligibility for the Australian Age Pension. Using a sample of 19,185 observations for 3771 women from waves 2001-2011 of the Household, Income and Labour Dynamics in Australia (HILDA) Survey, we show that retirement status has positive and significant effects on women's self-reported health, physical and mental health outcomes. We also find that longer time spent in retirement confers clear additional health benefits. We show that retirement affects physical and mental health in diverse ways and that the estimated positive health effects of retirement are coincidental with increased post-retirement physical activity and reduced smoking. Our finding that retirement can improve health suggests that the welfare losses from working life prolongation policies will be larger than currently though when we include the cost of the foregone health improvements. PMID:27423068

  15. Planning for hybrid-cycle OTEC experiments using the HMTSTA test facility at the Natural Energy Laboratory of Hawaii

    SciTech Connect

    Panchal, C.; Rabas, T.; Genens, L.

    1989-01-01

    The US Department of Energy has built an experimental apparatus for studying the open-cycle Ocean Thermal Energy Conversion (OC-OTEC) system. Experiments using warm and cold seawater are currently uderway to validate the performance predictions for an OC-TEC flash evaporator, surface condenser, and direct-contact condenser. The hybrid cycle is another OTEC option that produces both power and desalinated water, it is comparable in capital cost to OC-OTEC, and it eliminates the problems associated with the large steam turbine. Means are presented in this paper for modifying the existing apparatus to conduct similar experiments on hybrid-cycle OTEC heat exchangers. These data are required to validate predictive methods of the components and for the system integration that were identified in an earlier study of hybrid-cycle OTEC power plants. 7 refs., 4 figs., 2 tabs.

  16. Planning for hybrid-cycle OTEC experiments using the HMTSTA test facility at the Natural Energy Laboratory of Hawaii

    NASA Astrophysics Data System (ADS)

    Panchal, C.; Rabas, T.; Genens, L.

    The U.S. Department of Energy has built an experimental apparatus for studying the open-cycle Ocean Thermal Energy Conversion (OC-OTEC) system. Experiments using warm and cold seawater are currently underway to validate the performance predictions for an OC-TEC flash evaporator, surface condenser, and direct-contact condenser. The hybrid cycle is another OTEC option that produces both power and desalinated water, it is comparable in capital cost to OC-OTEC, and it eliminates the problems associated with the large steam turbine. Means are presented or modifying the existing apparatus to conduct similar experiments on hybrid-cycle OTEC heat exchangers. These data are required to validate predictive methods of the components and for the system integration that were identified in an earlier study of hybrid-cycle OTEC power plants.

  17. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation... employee pension plan is defined in section 3(2) of the Employee Retirement Income Security Act of 1974, as... stated in or determinable from the plan, and, for a defined benefit plan, shall also be based upon...

  18. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation... employee pension plan is defined in section 3(2) of the Employee Retirement Income Security Act of 1974, as... stated in or determinable from the plan, and, for a defined benefit plan, shall also be based upon...

  19. 12 CFR 163.47 - Pension plans.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... and Structure § 163.47 Pension plans. (a) General. No Federal savings association or service... employee pension plan is defined in section 3(2) of the Employee Retirement Income Security Act of 1974, as... stated in or determinable from the plan, and, for a defined benefit plan, shall also be based upon...

  20. 12 CFR 163.47 - Pension plans.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... and Structure § 163.47 Pension plans. (a) General. No Federal savings association or service... employee pension plan is defined in section 3(2) of the Employee Retirement Income Security Act of 1974, as... stated in or determinable from the plan, and, for a defined benefit plan, shall also be based upon...

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

    PubMed

    Purcell, Patrick J

    2012-01-01

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

  2. Pathways through which health influences early retirement: a qualitative study

    PubMed Central

    2013-01-01

    Background Due to the aeging of the population, there is a societal need for workers to prolong their working lives. In the Netherlands, many employees still leave the workforce before the official retirement age of 65. Previous quantitative research showed that poor self-perceived health is a risk factor of (non-disability) early retirement. However, little is known on how poor health may lead to early retirement, and why poor health leads to early retirement in some employees, but not in others. Therefore, the present qualitative study aims to identify in which ways health influences early retirement. Methods Face-to-face semi-structured interviews were conducted with 30 employees (60–64 years) who retired before the official retirement age of 65. Participants were selected from the Study on Transitions in Employment, Ability and Motivation. The interviews were transcribed verbatim, a summary was made including a timeline, and the interviews were open coded. Results In 15 of the 30 persons, health played a role in early retirement. Both poor and good health influenced early retirement. For poor health, four pathways were identified. First, employees felt unable to work at all due to health problems. Second, health problems resulted in a self-perceived (future) decline in the ability to work, and employees chose to retire early. Third, employees with health problems were afraid of a further decline in health, and chose to retire early. Fourth, employees with poor health retired early because they felt pushed out by their employer, although they themselves did not experience a reduced work ability. A good health influenced early retirement, since persons wanted to enjoy life while their health still allowed to do so. The financial opportunity to retire sometimes triggered the influence of poor health on early retirement, and often triggered the influence of good health. Employees and employers barely discussed opportunities to prolong working life. Conclusions

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

    PubMed

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

    2015-09-01

    Retirement of obstetrician-gynecologists is becoming a matter of increasing concern in light of an expected shortage of practicing physicians. Determining a retirement age is often complex. We address what constitutes a usual retirement age range from general clinical practice for an obstetrician-gynecologist, compare this with practitioners in other specialties, and suggest factors of importance to obstetrician-gynecologists before retirement. Although the proportion of obstetrician-gynecologists ≥55 years old is similar to other specialists, obstetrician-gynecologists retire at younger ages than male or female physicians in other specialties. A customary age range of retirement from obstetrician-gynecologist practice would be 59-69 years (median, 64 years). Women, who constitute a growing proportion of obstetrician-gynecologists in practice, retire earlier than men. The large cohort of "baby boomer" physicians who are approaching retirement (approximately 15,000 obstetrician-gynecologists) deserves tracking while an investigation of integrated women's health care delivery models is conducted. Relevant considerations would include strategies to extend the work longevity of those who are considering early retirement or desiring part-time employment. Likewise volunteer work in underserved community clinics or teaching medical students and residents offers continuing personal satisfaction for many retirees and preservation of self-esteem and medical knowledge. PMID:25794630

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  6. 5 CFR 844.202 - Agency-filed disability retirement applications.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  7. 5 CFR 844.202 - Agency-filed disability retirement applications.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  8. Friends without Benefits: How States Systematically Shortchange Teachers' Retirement and Threaten Their Retirement Security

    ERIC Educational Resources Information Center

    Aldeman, Chad; Rotherham, Andrew J.

    2014-01-01

    To shore up the $46 billion pension debt the state has accrued over the past several decades, Illinois has been using its teachers as a piggy bank. New legislation adopted in December 2013 will raise the retirement age for mid-career workers and limit the amount retiree pensions can increase with inflation over time. State and national union…

  9. The role of pensions in retirement income: trends and questions.

    PubMed

    Reno, V P

    1993-01-01

    Pensions are an important and increasingly common supplement to Social Security benefits for persons aged 65 or older--particularly for those in the the middle and upper income quintiles. By 1990, pension income was reported by 44 percent of all elderly units--57 percent of the couples and 34 percent of unmarried persons. This article discusses the role of pensions in the income of the elderly; private pension coverage, vesting, and types of plans among active workers; how the shift toward defined contribution plans poses new problems in assessing the role of private pensions in providing retirement income security; and expected pension receipt rates for the future elderly. Pension receipt among the elderly is expected to continue to grow over the next 20-30 years because of past growth in coverage and vesting. Microsimulation models are a relatively new tool for forecasting the future distribution of pension income. The models offer a framework for considering the research questions that, if answered, would help improve our understanding of the impact of the pension system on future income security.

  10. Assessing the performance of life-cycle portfolio allocation strategies for retirement saving: a simulation study.

    PubMed

    Bridges, Benjamin; Gesumaria, Robert; Leonesio, Michael V

    2010-01-01

    This article examines the performance of four life-cycle portfolio allocation strategies through stochastic simulation based on observed U.S. asset returns during 1926-2008. Annual worker contributions to retirement savings accounts are based on the actual lifetime earnings histories maintained by the Social Security Administration for 12,871 workers born during 1915-1942. Each strategy's performance is evaluated primarily on the basis of the distributions of internal rates of return on investments calculated at the time of retirement. Comparisons are made with the performance of four other investment strategies that vary in terms of their exposure to stock and bond market risk. Life-cycle plans with larger portfolio weights assigned to equities have higher average returns, but those gains come at the cost of increased risk of infrequent bad outcomes.

  11. Injunctive social norms primacy over descriptive social norms in retirement savings decisions.

    PubMed

    Croy, Gerry; Gerrans, Paul; Speelman, Craig

    2010-01-01

    Consistent with the global trend to shift responsibility for retirement income provision from the public purse to individuals has been encouragement to save more and to manage investment strategy. Analyzing data from 2,300 respondents to a randomly distributed questionnaire, this article focuses on the motivational importance of social norms. The study finds injunctive social norms (what is commonly approved or disapproved of) exert greater influence than descriptive social norms (what is commonly done) in predicting retirement savings intentions. Modeling employs the theory of planned behavior, and also finds injunctive social norm has predictive primacy over attitude and perceived behavioral control. Discussion advocates a balanced approach to intervention design, and identifies opportunities for the further study of normative message framing. PMID:21261135

  12. 78 FR 68097 - Meeting of the Military Compensation and Retirement Modernization Commission

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-13

    ... From the Federal Register Online via the Government Publishing Office MILITARY COMPENSATION AND RETIREMENT MODERNIZATION COMMISSION Meeting of the Military Compensation and Retirement Modernization Commission AGENCY: Military Compensation and Retirement Modernization Commission. ACTION: Notice of...

  13. 401(k) Plans. Incidence, Provisions, and Benefits. Report to the Ranking Minority Member, Special Committee on Aging, U.S. Senate.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Program Evaluation and Methodology Div.

    The General Accounting Office studied employer-sponsored retirement savings plans provided for under section 401(k) of the Internal Revenue Code. Nearly 5,000 employers were surveyed in 1987 to determine (1) the incidence of 401(k) plans and their relationship to other types of retirement plans; (2) the variation in plan provisions and experiences…

  14. 40 CFR 96.305 - Retired unit exemption.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  15. 40 CFR 96.305 - Retired unit exemption.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  16. Retirement Function and Community Growth in Michigan Nonmetropolitan Areas.

    ERIC Educational Resources Information Center

    Wang, Ching-li; Beegle, J. Allan

    In an effort to determine the extent to which the development of the retirement function can contribute to growth and development of rural communities, 42 counties not adjacent to Standard Metropolitan Statistical Areas in Michigan were studied. The retirement function was treated as a specialized community function, parallel to specialization…

  17. The Value of Adaptive Regret Management in Retirement

    ERIC Educational Resources Information Center

    Farquhar, Jamie C.; Wrosch, Carsten; Pushkar, Dolores; Li, Karen Z. H.

    2013-01-01

    This 3-year longitudinal study examined the associations between regret management, everyday activities, and retirement satisfaction among recent retirees. We hypothesized that the regulation of a severe life regret can facilitate activity engagement and retirement satisfaction, but only if retirees manage their regrets adaptively by either…

  18. 23 CFR 140.611 - Determination of bond retirement.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 23 Highways 1 2011-04-01 2011-04-01 false Determination of bond retirement. 140.611 Section 140.611 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PAYMENT PROCEDURES REIMBURSEMENT Reimbursement for Bond Issue Projects § 140.611 Determination of bond retirement....

  19. 23 CFR 140.611 - Determination of bond retirement.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 23 Highways 1 2014-04-01 2014-04-01 false Determination of bond retirement. 140.611 Section 140.611 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PAYMENT PROCEDURES REIMBURSEMENT Reimbursement for Bond Issue Projects § 140.611 Determination of bond retirement....

  20. 23 CFR 140.611 - Determination of bond retirement.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Determination of bond retirement. 140.611 Section 140.611 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PAYMENT PROCEDURES REIMBURSEMENT Reimbursement for Bond Issue Projects § 140.611 Determination of bond retirement....