Science.gov

Sample records for pension company balance

  1. [Which services do companies need to retain employability in their workforce?--help offered by the German Pension Insurance].

    PubMed

    Friemelt, G; Ritter, J

    2012-01-01

    German Pension Insurance as a provider of services in rehabilitation has reacted to demographic changes in society, both strategic and practical. The implementation of services for companies including support of company return to work management and prevention services for employees with specific health-related burdens offer the chance to identify an endangerment of earning capacity at an early stage. Workplace-orientated medical rehabilitation increases the focus on the job and the workplace in rehabilitation under the pension insurance scheme, both in selecting the right service for a client as well as in the service itself. Employers, employees and pension insurance together benefit from close cooperation. PMID:22311395

  2. Pension roulette: have you bet too much on equities?

    PubMed

    Stewart, G Bennett

    2003-06-01

    In the 1990s, funding pension obligations by investing in stocks looked smart. By 1999, the bull market had poured a collective $260 billion surplus into the pension coffers of the S&P 500, permitting the companies to record the year-to-year increases as additional income. But just two years later, the bear market had obliterated those gains, replacing them with a cavernous $240 billion deficit--which had to be offset by the unlucky firms' ongoing cash flows, wreaking havoc on their earnings, debt levels, and stock prices. Corporate executives may be blamed for this debacle. But they were only following the rules. Current accounting guidelines keep companies from recording pension liabilities and assets on their balance sheets, instead relegating them to the footnotes. That makes it hard to see the risk that market drops expose companies to. Board members and top executives need to look beyond distorted accounting numbers to the economic realities of pension plans. Once they do, they may be surprised to find that they would gain far greater value and flexibility by passively investing their pension funds entirely in bonds. A bond portfolio can be designed to meet precisely, and with virtual certainty, a company's pension obligation, thus eliminating the chance of a funding gap. The predictability of bond investments also stabilizes earnings and cash flow. The expanded corporate debt capacity that results can then be used to fuel growth or reduce the firm's overall cost of capital. Even without an overhaul of today's misguided accounting rules, there's little reason for companies' pension funds to hold anything other than bonds.

  3. 17 CFR 256.926 - Employee pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Employee pensions and benefits... UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.926 Employee pensions and benefits. This account shall include pensions paid to or on behalf of retired employees, or payments for the purchase...

  4. Pensions and Productivity.

    ERIC Educational Resources Information Center

    Dorsey, Stuart; Cornwell, Christopher; Macpherson, David

    This book analyzes the productivity theory of pensions. First, it reviews the history and institutional practices of private pensions and government policy. Chapter 1 discusses demand-side and supply-side perspectives on pensions, the significance of the productivity theory of pensions, and the organization of this book. Chapter 2 traces origins…

  5. 17 CFR 256.926 - Employee pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... employee benefit programs such as medical and surgical benefits, disability benefits, life insurance... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Employee pensions and benefits... UTILITY HOLDING COMPANY ACT OF 1935 2. Expense § 256.926 Employee pensions and benefits. This...

  6. Pension Reform in China.

    PubMed

    Liu, Tao; Sun, Li

    2016-01-01

    This article analyzes China's pension arrangement and notes that China has recently established a universal non-contributory pension plan covering urban non-employed workers and all rural residents, combined with the pension plan covering urban employees already in place. Further, in the latest reform, China has discontinued the special pension plan for civil servants and integrated this privileged welfare class into the urban old-age pension insurance program. With these steps, China has achieved a degree of universalism and integration of its pension arrangement unprecedented in the non-Western world. Despite this radical pension transformation strategy, we argue that the current Chinese pension arrangement represents a case of "incomplete" universalism. First, its benefit level is low. Moreover, the benefit level varies from region to region. Finally, universalism in rural China has been undermined due to the existence of the "policy bundle." Additionally, we argue that the 2015 pension reform has created a situation in which the stratification of Chinese pension arrangements has been "flattened," even though it remains stratified to some extent. PMID:26549002

  7. Pension legislation, March 1988.

    PubMed

    1989-01-01

    In March 1988 the Greek Government amended its law on early pensions to allow all women insured by IKA with unmarried children under 21 years of age or children unable to work to claim a pension at age 55. Previously only married women and widows with such children could claim an early pension. The government also increased the number of insurance agencies whose women insurees would be eligible for this early retirement. PMID:12344169

  8. BALANCE

    DOEpatents

    Carmichael, H.

    1953-01-01

    A torsional-type analytical balance designed to arrive at its equilibrium point more quickly than previous balances is described. In order to prevent external heat sources creating air currents inside the balance casing that would reiard the attainment of equilibrium conditions, a relatively thick casing shaped as an inverted U is placed over the load support arms and the balance beam. This casing is of a metal of good thernnal conductivity characteristics, such as copper or aluminum, in order that heat applied to one portion of the balance is quickly conducted to all other sensitive areas, thus effectively preventing the fornnation of air currents caused by unequal heating of the balance.

  9. [Employees without pension arrangements].

    PubMed

    Scholtz, H A

    1989-02-01

    Old age pensions in modern western industrial countries rest on three pillars: public, collective and individual-private arrangements. The flat-rate public system and the collective systems, domain of industrial relations, prevail in Holland. Since the early seventies the public old age pension (AOW) has been raised to the net minimum wage level. In the meantime the importance of the collective systems has been increasing. The pension levels of these systems are, however, not prescribed by law. In order to measure the present state of the collective systems the Dutch Chamber of Pensions has started a research project to investigate how many workers lack such an arrangement and why they lack it. The results of the project have recently been reported: in 1985 18% (650,000) of the workers (25-65 years) lacked an arrangement. The vast majority of them (87%) was found in the sector of services, especially the commercial services. A second research project has been started to find out the quality of the existing pension arrangements. The results of the two projects together are meant to answer the question whether or not some sort of collective pensions must be enforced by law. The improvement of collective pension schemes, however, should not lead automatically to decreasing public schemes. For most people the public pension system is the most important source of income.

  10. Smart Companies.

    ERIC Educational Resources Information Center

    Galagan, Patricia A.

    1997-01-01

    Capturing and leveraging knowledge is an important new management trend that is as yet undefined. Some companies are accounting for their intellectual capital and applying it to the company balance sheets. (JOW)

  11. Private pensions. A less taxing alternative.

    PubMed

    Schalkle, B L; Dyrhaug, K J

    1992-07-01

    The results of the Joneses' coordinated retirement income and estate planning strategies are as follows: 1. The Joneses maximized their estate assets by converting an inefficient estate asset (the qualified retirement plan) into an efficient estate asset (the income-tax-free death benefit) without jeopardizing their current or future standard of living or the value passed on to their heirs. This allows them to satisfy their conflicting objectives. 2. They added flexibility to their future family gifting plans by providing themselves a secure income for the rest of their lives. 3. They fulfilled their desire to protect their family against government confiscation of retirement plan assets in the event they both die before using all their qualified retirement assets. This private pension plan strategy is obviously not available to everyone, nor is it appropriate for everyone. This solution worked well for this client, but everyone's situation is unique. Before creating such a plan, it is important to review all the factors in an individual's financial picture, including financial and retirement objectives and investment risk tolerance. Although this is an innovative idea that may solve a pension dilemma, it should not be used in place of qualified retirement plans but, rather, used in conjunction with such a plan. The private pension plan does not work with all insurance products or all insurance companies. Choosing the right company and product for each client requires care and expertise.

  12. Private pensions. A less taxing alternative.

    PubMed

    Schalkle, B L; Dyrhaug, K J

    1992-07-01

    The results of the Joneses' coordinated retirement income and estate planning strategies are as follows: 1. The Joneses maximized their estate assets by converting an inefficient estate asset (the qualified retirement plan) into an efficient estate asset (the income-tax-free death benefit) without jeopardizing their current or future standard of living or the value passed on to their heirs. This allows them to satisfy their conflicting objectives. 2. They added flexibility to their future family gifting plans by providing themselves a secure income for the rest of their lives. 3. They fulfilled their desire to protect their family against government confiscation of retirement plan assets in the event they both die before using all their qualified retirement assets. This private pension plan strategy is obviously not available to everyone, nor is it appropriate for everyone. This solution worked well for this client, but everyone's situation is unique. Before creating such a plan, it is important to review all the factors in an individual's financial picture, including financial and retirement objectives and investment risk tolerance. Although this is an innovative idea that may solve a pension dilemma, it should not be used in place of qualified retirement plans but, rather, used in conjunction with such a plan. The private pension plan does not work with all insurance products or all insurance companies. Choosing the right company and product for each client requires care and expertise. PMID:1406518

  13. Implementation of indicators through balanced scorecards in a nutritional therapy company.

    PubMed

    de Matos Nasser, Emanuele; Reis da Costa, Stella Regina

    2013-01-01

    Introducción: La Balanced Scorecard (BSC) es una herramienta que ayuda en la gestión estratégica, bajo las siguientes cuatro perspectivas: la financiera, la del cliente, los procesos internos de la empresa, y los procesos de crecimiento y aprendizaje. Con el fin de medir el rendimiento de las entidades, la BSC emplea como plataforma indicadores financieros y no financieros. Objetivos: Implantar la BSC en una empresa de terapias nutricionales. Material y métodos: Esta investigación comprende el estudio de un caso que tuvo lugar en una empresa de terapia nutricional, entre enero y noviembre de 2010. Para el análisis de la perspectiva de aprendizaje y crecimiento, se consideraron los 45 colaboradores de la compañía y para el análisis de los clientes, 124 clientes de atención domiciliaria. La muestra del estudio consistió de 39 colaboradores y 44 clientes que participaron en la investigación. Se elaboró material para la recogida de los datos y verificación de las tendencias de las perspectivas mediante el análisis de los principales procesos de la compañía, encuestas de satisfacción del colaborador y hojas de cálculo para la verificación del beneficio neto y el porcentaje de anulaciones. Los datos se introdujeron en una hoja de cálculo de la aplicación informática Excel. Resultados y discusión: Se escogieron los indicadores en función de los objetivos estratégicos y los perfiles organizativos. Perspectivas de aprendizaje y crecimiento personal: eficacia en la capacitación 94%, participación 77%, fidelidad/ retención 93%, satisfacción 75%, ambiente organizativo 88%, bienestar 100%, perspectiva del proceso: análisis microbiológico 100%, auditoría interna 100%, productividad 100%, evaluación nutricional 81%, soporte nutricional 100%, indicación de atención domiciliaria 94%, visitas s domicilio 98%, perspectiva del cliente: percepción de la compañía 97%, priorización 94%, retención 59%, insatisfacción 24%, logística 94%, servicio

  14. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... pension funds or to insurance companies for pension purposes. (3) Group and life insurance premiums..., hospital, and death benefits, or insurance related to this account. Include, also, expenses incurred in... benefits or insurance. (6) Payments to employees incapacitated for service or on leave of absence...

  15. Women and pensions: a decade of progress?

    PubMed

    Bajtelsmit, V L; Jianakoplos, N A

    2000-11-01

    This Issue Brief compares changes from 1989 to 1998 in pension participation, accumulation, and allocation for employed women, versus employed men, ages 18-62. In addition, it provides an estimate of the gender "pension gap" in defined contribution accumulations, contrasts this with the gender "earnings gap," and provides explanations for these differences. Between 1989 and 1998, the percentage of employed women with a pension or retirement plan at their current job increased from 43 percent to 45 percent, compared with a decline from 53 percent to 52 percent for employed men. For both women and men, the percentage with defined contribution retirement plans increased dramatically, while the percentage with defined benefit pension plans dropped sharply. Between 1989 and 1998, the ratio of women's to men's defined contribution plan accumulations increased from 40 percent to 44 percent, indicating a narrowing of the gender pension gap. However, the narrowing was concentrated among the cohort ages 45-53 in 1998. The gender pension gap increased for women in other age groups. Gender differences in defined contribution plan accumulations can be attributed to differences in earnings and job characteristics. Between 1989 and 1998, for workers with defined contribution plans, the ratio of women's to men's earnings remained unchanged at 57 percent. Employed women with defined contribution plans are more than twice as likely to earn less than $25,000 per year than employed men with defined contribution plans, but almost five times less likely to earn more than $100,000 per year. From 1989 to 1998, the percentage of employed men with defined contribution balances invested mostly in low-risk, low-return assets declined much more than the percentage of employed women who followed that investment strategy. Whereas the percentages of men and women with retirement plans invested mostly in bonds were nearly equal at 31 percent and 32 percent in 1989, respectively, by 1998, 20

  16. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  17. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  18. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  19. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  20. 38 CFR 3.460 - Death pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Death pension. 3.460..., Compensation, and Dependency and Indemnity Compensation Apportionments § 3.460 Death pension. Death pension... individual case in accordance with § 3.451. (b) Section 306 and old-law death pension. Appointment...

  1. GASB to Issue Proposals on Pensions.

    ERIC Educational Resources Information Center

    Gauthier, Stephen

    1994-01-01

    The Governmental Accounting Standards Board has released three exposure drafts addressing the proper accounting and financial reporting for pensions. If approved, the new guidance would affect both pension plans and employers offering pension benefits to their employees. (Author)

  2. Pensions and Household Wealth Accumulation

    ERIC Educational Resources Information Center

    Engelhardt, Gary V.; Kumar, Anil

    2011-01-01

    Economists have long suggested that higher private pension benefits "crowd out" other sources of household wealth accumulation. We exploit detailed information on pensions and lifetime earnings for older workers in the 1992 wave of the Health and Retirement Study and employ an instrumental-variable (IV) identification strategy to estimate…

  3. Public pension reform in Japan.

    PubMed

    Liu, L

    2000-01-01

    The March 2000 pension reform in Japan focused on the long-term financial sustainability of the country's two-tiered public pension system. The government opted for incremental changes in order to maintain pension solvency through 2060. Those changes could reduce future pension funding liability by an estimated one-third. Further, the decision to avoid structural reforms of its pension programs was based on fiscal considerations. Expanding general revenue funding for the first tier from the current share of one-third to cover the entire cost would require increases in the consumption tax that proved to be politically unacceptable. Fully privatizing the second, earnings-related tier would entail transition costs too great to bear at a time of rising budget deficits. In addition, the Japanese public generally supported the sharing of financial burden for public pension programs through a combination of benefit cuts, a raise in the pensionable age, and contribution rate increases. If current cost projections prove to be inaccurate, future pension reviews (scheduled every 5 years) will give the government further opportunity to fine-tune program changes.

  4. Teacher Pensions: A Background Paper

    ERIC Educational Resources Information Center

    Hansen, Janet S.

    2008-01-01

    Pensions are an important but comparatively unexamined component of human resource policies in education. In an increasingly competitive world where employees are more mobile than ever, pension policies that were designed in the last century may be out of step with the needs of both individuals and schools. This background paper aims to foster…

  5. Who Benefits from Pension Enhancements?

    ERIC Educational Resources Information Center

    Koedel, Cory; Ni, Shawn; Podgursky, Michael

    2014-01-01

    During the late 1990s public pension funds across the United States accrued large actuarial surpluses. The seemingly flush conditions of the pension funds led legislators in most states to substantially improve retirement benefits for public workers, including teachers. In this study we examine the benefit enhancements to the teacher pension…

  6. The Switch to Private Pension Plans for Teachers, 1982-2002: A Case of Freedom of Choice or Financial Scandal?

    ERIC Educational Resources Information Center

    Griggs, Clive

    2009-01-01

    In the early 1980s the Conservative Administration introduced legislation to promote private personal pension plans for public sector workers. An army of commission-driven sales staff from the financial services industry sought to persuade teachers and others to abandon their inflation-proof pension schemes for those offered by private companies.…

  7. 38 CFR 3.16 - Service pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Service pension. 3.16 Section 3.16 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension... 90 days required under § 3.3(a) active service which began before or extended beyond the war...

  8. 38 CFR 3.16 - Service pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Service pension. 3.16 Section 3.16 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension... 90 days required under § 3.3(a) active service which began before or extended beyond the war...

  9. 38 CFR 3.16 - Service pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Service pension. 3.16 Section 3.16 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension... 90 days required under § 3.3(a) active service which began before or extended beyond the war...

  10. 38 CFR 3.16 - Service pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Service pension. 3.16 Section 3.16 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension... 90 days required under § 3.3(a) active service which began before or extended beyond the war...

  11. [Demographic aging and social security. The insufficiency of old age pensions].

    PubMed

    Ham Chande, R

    1993-01-01

    The demographic transition is leading to demographic aging in Mexico, as lower fertility and greater life expectancy combine to produce absolute and percentage increases in the elderly population. Concern is growing about satisfying the material needs of the elderly population. Only a few developed countries are able to furnish adequate pensions to their retired workers through social security systems. In Mexico, class inequity is a greater determinant of the level of pension coverage than is generational solidarity. Mexico's 1990 census showed that the population of 81,250,000 was comprised of 24,517,000 economically active and 56,733,000 inactive persons. Of the 24,517,000 economically active, 7,282,000 mostly lower level employees and laborers were affiliated only with the Mexican Institute of Social Security (IMSS). 2,308,000 were covered by the IMSS and one of the complementary pension systems sponsored by the largest and most organized private companies. 2,629,000 were entitled to pensions through public sector employment and 584,000 through quasipublic employment. The remaining 11,571,000 had no rights to a pension. In other words, 47% of the labor force was not covered by any retirement pension system. 375,000 of the 5,007,000 persons over age 60 in the economically inactive population had some sort of pension from the IMSS. In 1990, 92% received the minimum pension, equivalent to 70% of the minimum salary. 229,000 had an IMSS pension and a complementary private pension. 196,000 pensioners in the public sector received an average pension of 1.5 times the minimum salary. 66,000 retired workers in quasipublic enterprises received pensions with automatic adjustments for inflation that frequently equaled 20 times the minimum salary. The total number of recipients of pensions of all types was 888,000,leaving 4,119,000 persons over 60 with no pension. Because of the deficiencies of the social security system, families must continue to be the institution that aids

  12. At the End of the Rainbow, a Balanced Diet. What Food Management Companies Can Do for You - 1

    ERIC Educational Resources Information Center

    Crimmins, Mary Beth

    1974-01-01

    Describes how one food service management company, by dramatizing the ingredients of a Type A lunch, has increased the demand for such lunches, raised its gross income, saved students money, and raised the level of their nutritional intake. (Author/MLF)

  13. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  14. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  15. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  16. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  17. 38 CFR 17.1008 - Balance billing prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Balance billing prohibited. 17.1008 Section 17.1008 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... Facilities § 17.1008 Balance billing prohibited. Payment by VA under 38 U.S.C. 1725 on behalf of a veteran...

  18. Impact of recession on Swiss pension program.

    PubMed

    McArdle, F B

    1978-04-01

    Legislation drafted in Switzerland in 1975--77 aims at countering the effects of inflation and recession by bringing increased revenues into the system, reducing expenditures, devising a mechanism to adjust pensions automatically, and improving income maintenance for the unemployed. The proposed legislation to place the social security system on a sound financial basis now needs voter approval in a referendum. Swiss voters meanwhile rejected (in mid-1977) a government-proposed value-added tax designed to finance increasing government contributions during 1978-82. Still to be resolved, therefore, is the problem of how the government will finance higher contributions and still achieve its staged goal of a balanced budget. PMID:644419

  19. 48 CFR 1837.170 - Pension portability.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... portability. (a) It is NASA's policy not to require pension portability in service contracts. However, pension... procurement officer determines in writing, with full supporting rationale, that such a requirement is in...

  20. 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…

  1. 48 CFR 1837.170 - Pension portability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Pension portability. 1837... ADMINISTRATION SPECIAL CATEGORIES OF CONTRACTING SERVICE CONTRACTING Service Contracts-General 1837.170 Pension portability. (a) It is NASA's policy not to require pension portability in service contracts. However,...

  2. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Pension plans. 563.47 Section 563.47 Banks and... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation thereof shall sponsor an employee pension plan which, because of unreasonable costs or any other...

  3. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Pension plans. 563.47 Section 563.47 Banks and... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation thereof shall sponsor an employee pension plan which, because of unreasonable costs or any other...

  4. 12 CFR 563.47 - Pension plans.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Pension plans. 563.47 Section 563.47 Banks and... and Structure § 563.47 Pension plans. (a) General. No savings association or service corporation thereof shall sponsor an employee pension plan which, because of unreasonable costs or any other...

  5. Will Pensions Bankrupt Your District?

    ERIC Educational Resources Information Center

    Eisele-Dyrli, Kurt

    2010-01-01

    The financial state of the nation's public pension funds--which provide the retirement incomes for all state employees but in most states are dominated by teachers, administrators, and other school employees--has gone from bad to worse, and is projected to continue to worsen in coming decades. A perfect storm of factors has combined in the past…

  6. Pension plans drift toward diversification.

    PubMed

    Pallarito, K

    1991-12-01

    Following New Jersey's seizure of Mutual Benefit Life Insurance Co. last summer, hospital associations have begun revamping their pension offerings, in some cases steering away from venerable, fixed-income insurance products and into diversified plans such as stock funds, which may offer better returns. But insurer-based plans remain a favorite as many programs stay on the conservative course.

  7. 38 CFR 3.454 - Veterans disability pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... disability pension. Apportionment of disability pension will be as follows: (a) Where a veteran with...

  8. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 926, Employee pensions and benefits. 367.9260 Section 367.9260 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  9. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 926, Employee pensions and benefits. 367.9260 Section 367.9260 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  10. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 926, Employee pensions and benefits. 367.9260 Section 367.9260 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  11. College Pension Market Enters an Era of Tough Competition and Close Scrutiny.

    ERIC Educational Resources Information Center

    Mooney, Carolyn J.

    1990-01-01

    Higher education's largest pension companies and others involved in the faculty retirement fund market can expect to face questioning about their investment policies and long-term performance. The Teachers Insurance and Annuity Association and College Retirement Equities Fund (TIAA-CREF) have been sharply criticized for their investment strategies…

  12. Highlights of the 1974 Pension Reform Legislation

    ERIC Educational Resources Information Center

    Lerner, Herbert J.; Dankner, Harold

    1974-01-01

    Presents highlights of the "Retirement Income Security Act of 1974" that represents the most comprehensive federal legislation ever enacted affecting the private pension system in this country. (Author)

  13. The pension fund for nurses in Denmark.

    PubMed

    Jensen, P D; Lunding, K

    1994-01-01

    As women and because of their job mobility and low wages, female nurses in many countries are among the employee groups most severely disadvantaged under pension schemes. For many national nurses' associations, an adequate and equitable pension income for nurses after retirement is a major concern. Below a report on the system the Danish Nurses' Organization secured for nurses in Denmark--a system that offers nurses the best possible pension conditions and support when ill and disabled--and on page 177 a summary of efforts by the American Nurses' Association to make a portable pension system for nurses a legal requirement for employers.

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. Pensions Blamed for Costing Schools New Talent

    ERIC Educational Resources Information Center

    Sawchuk, Stephen

    2009-01-01

    Baby boomers, who make up a majority of the U.S. teaching force, are inching closer to retirement. Couple that with the downturn in the economy, and renewed worries about pension-fund liabilities are cropping up across the nation. Yet as policymakers focus on ways to make teachers' pension plans sustainable over the long haul, some economists and…

  19. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... (Authority: 10 U.S.C. 6160) (b) Awards of naval pension in effect prior to July 14, 1943, or renewed or..., naval pension allowance under 10 U.S.C. 6160 may not exceed one-fourth of the rate of disability...

  20. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    .... (Authority: 10 U.S.C. 6160) (b) Awards of naval pension in effect prior to July 14, 1943, or renewed or..., naval pension allowance under 10 U.S.C. 6160 may not exceed one-fourth of the rate of disability...

  1. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    .... (Authority: 10 U.S.C. 6160) (b) Awards of naval pension in effect prior to July 14, 1943, or renewed or..., naval pension allowance under 10 U.S.C. 6160 may not exceed one-fourth of the rate of disability...

  2. 38 CFR 3.803 - Naval pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    .... (Authority: 10 U.S.C. 6160) (b) Awards of naval pension in effect prior to July 14, 1943, or renewed or..., naval pension allowance under 10 U.S.C. 6160 may not exceed one-fourth of the rate of disability...

  3. Welfare and Generational Equity in Sustainable Unfunded Pension Systems.

    PubMed

    Auerbach, Alan J; Lee, Ronald

    2011-02-01

    Using stochastic simulations we analyze how public pension structures spread the risks arising from demographic and economic shocks across generations. We consider several actual and hypothetical sustainable PAYGO pension structures, including: (1) versions of the US Social Security system with annual adjustments of taxes or benefits to maintain fiscal balance; (2) Sweden's Notional Defined Contribution system and several variants developed to improve fiscal stability; and (3) the German system, which also includes annual adjustments to maintain fiscal balance. For each system, we present descriptive measures of uncertainty in representative outcomes for a typical generation and across generations. We then estimate expected utility for generations based on simplifying assumptions and incorporate these expected utility calculations in an overall social welfare measure. Using a horizontal equity index, we also compare the different systems' performance in terms of how neighboring generations are treated.While the actual Swedish system smoothes stochastic fluctuations more than any other and produces the highest degree of horizontal equity, it does so by accumulating a buffer stock of assets that alleviates the need for frequent adjustments. In terms of social welfare, this accumulation of assets leads to a lower average rate of return that more than offsets the benefits of risk reduction, leaving systems with more frequent adjustments that spread risks broadly among generations as those most preferred.

  4. Welfare and Generational Equity in Sustainable Unfunded Pension Systems

    PubMed Central

    Auerbach, Alan J.; Lee, Ronald

    2011-01-01

    Using stochastic simulations we analyze how public pension structures spread the risks arising from demographic and economic shocks across generations. We consider several actual and hypothetical sustainable PAYGO pension structures, including: (1) versions of the US Social Security system with annual adjustments of taxes or benefits to maintain fiscal balance; (2) Sweden’s Notional Defined Contribution system and several variants developed to improve fiscal stability; and (3) the German system, which also includes annual adjustments to maintain fiscal balance. For each system, we present descriptive measures of uncertainty in representative outcomes for a typical generation and across generations. We then estimate expected utility for generations based on simplifying assumptions and incorporate these expected utility calculations in an overall social welfare measure. Using a horizontal equity index, we also compare the different systems’ performance in terms of how neighboring generations are treated. While the actual Swedish system smoothes stochastic fluctuations more than any other and produces the highest degree of horizontal equity, it does so by accumulating a buffer stock of assets that alleviates the need for frequent adjustments. In terms of social welfare, this accumulation of assets leads to a lower average rate of return that more than offsets the benefits of risk reduction, leaving systems with more frequent adjustments that spread risks broadly among generations as those most preferred. PMID:21818166

  5. 48 CFR 1852.237-71 - Pension portability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Pension portability. 1852... 1852.237-71 Pension portability. As prescribed at 1837.110-70(b), insert the following clause: Pension Portability (JAN 1997) (a) In order for pension costs attributable to employees assigned to this contract...

  6. 38 CFR 3.701 - Elections of pension or compensation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Elections of pension or compensation. 3.701 Section 3.701 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and...

  7. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  8. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  9. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  10. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Pensions and life annuities. 513.6 Section 513.6... CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions, other than pensions... the discharge of governmental functions, and any life annuity, derived from sources within the...

  11. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... references. For the inclusion of pensions in income for the purpose of the retirement income credit, see... income. For other partial and total exclusions from gross income, see the following: (1) Annuities...

  12. 26 CFR 1.61-11 - Pensions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... employee's contributions may constitute long-term capital gain, rather than ordinary income. (b) Cross... the Code and the regulations thereunder. Amounts received as pensions or annuities under the...

  13. Did the Pension Protection Act (PPA) of 2006 Resolve the Pension Crisis in Corporate America?

    ERIC Educational Resources Information Center

    Luca, John J.

    2009-01-01

    On August 17, 2006, President George W. Bush signed into law the Pension Protection Act (PL 109-280). The 907-page federal law has been referred to as the most comprehensive reform of the nation's pension law since the enactment of the Employee Retirement Income Security Act (ERISA) of 1974 (Lucas, 2008). This paper will examine the major…

  14. Finding Common Ground in Pension Reform: Lessons from the Washington State Pension System

    ERIC Educational Resources Information Center

    Goldhaber, Dan; Grout, Cyrus

    2014-01-01

    As states and localities across the nation consider the tradeoffs between defined benefit (DB) and defined contribution (DC) pension systems, it is important to gain insight into what implications pension reforms might have on workforce composition and teachers' retirement savings behavior. Moreover, it is also important to consider that…

  15. Post-contact chronic eczema: pension or rehabilitation.

    PubMed

    Lobel, E

    1995-05-01

    A proportion of patients who suffer from either irritant or allergic contact dermatitis, many of whom have no past or family history of atopy or of any other skin disease, evolve into chronic eczema. Workers' compensation payments are frequently suspended after about 6 to 12 months on the basis of 'endogenous dermatitis'. Patients, often healthy breadwinners in the 30 to 50 age group are deemed unemployable because of persistent active dermatitis. Expensive prolonged litigation frequently follows but the end result is usually a patient who has become a healthy, bored, pensioner/retiree with all the psychological and physical sequelae secondary to inactivity and major lifestyle change. It is now becoming recognized that there are many jobs which a person suffering from various degrees of chronic dermatitis can perform without aggravation of dermatitis. However, widespread acceptance of this tenet requires a change in attitude by all the players in the workers' compensation complex, namely the employer, the insurance company, the medical practitioner, the employee and the union. Fortunately, the emphasis is gradually changing towards multidisciplinary assessment of work potential with appropriate retraining and redeployment of injured workers rather than granting lump sum compensation payouts or pensions. PMID:7646390

  16. 20 CFR 227.4 - Reduction for employer pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Reduction for employer pension. 227.4 Section... COMPUTING SUPPLEMENTAL ANNUITIES § 227.4 Reduction for employer pension. (a) General. The supplemental annuity for each month is reduced by the amount of any private pension the employee is receiving for...

  17. 20 CFR 226.31 - Reduction for public pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Reduction for public pension. 226.31 Section... § 226.31 Reduction for public pension. (a) The tier I annuity component of a spouse/divorced spouse... in receipt of a public pension. (b) When reduction is required. Unless the spouse or divorced...

  18. 20 CFR 227.4 - Reduction for employer pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reduction for employer pension. 227.4 Section... COMPUTING SUPPLEMENTAL ANNUITIES § 227.4 Reduction for employer pension. (a) General. The supplemental annuity for each month is reduced by the amount of any private pension the employee is receiving for...

  19. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Reduction for public pension. 228.18 Section... COMPUTATION OF SURVIVOR ANNUITIES The Tier I Annuity Component § 228.18 Reduction for public pension. (a) The... receipt of a public pension. (b) When reduction is required. Unless the survivor annuitant meets one...

  20. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... elections. 3.711 Section 3.711 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and Elections § 3.711 Improved pension elections. Except as otherwise provided by this section and § 3.712, a...

  1. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... elections. 3.711 Section 3.711 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and Elections § 3.711 Improved pension elections. Except as otherwise provided by this section and § 3.712, a...

  2. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... elections. 3.711 Section 3.711 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and Elections § 3.711 Improved pension elections. Except as otherwise provided by this section and § 3.712, a...

  3. 38 CFR 3.711 - Improved pension elections.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... elections. 3.711 Section 3.711 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Concurrent Benefits and Elections § 3.711 Improved pension elections. Except as otherwise provided by this section and § 3.712, a...

  4. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  5. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  6. 26 CFR 513.6 - Pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Pensions and life annuities. 513.6 Section 513... UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.6 Pensions and life annuities. (a) Pensions... rendered thereto in the discharge of governmental functions, and any life annuity, derived from...

  7. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  8. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  9. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  10. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States...

  11. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  12. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section,...

  13. 38 CFR 14.634 - Banks or trust companies acting as guardians.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Banks or trust companies... Practice and Information Concerning Fees, 38 U.s.c. 5901-5905 § 14.634 Banks or trust companies acting as guardians. Banks or trust companies, corporate entities, acting as guardians for claimants, may...

  14. Pension Reforms Widespread in Industrialized Nations.

    ERIC Educational Resources Information Center

    Nusberg, Charlotte

    1986-01-01

    Some of the major steps taken in selected market economies of Western Europe, North America, and Asia to strengthen their pension systems are presented. Countries that are examined include Australia, Austria, Canada, Denmark, Finland, Federal Republic of Germany, Japan, Norway, Spain, Sweden, the United Kingdom, and the United States. (CT)

  15. [Disability pensions among immigrants in Oslo].

    PubMed

    Grünfeld, B; Noreik, K

    1991-04-10

    The prevalence of vocational disability pensions is now much higher among immigrants from Pakistan, Turkey and Morocco who settled in Norway in the late 1960' and early 1970' in order to find work than among the Norwegian population in general. The present study covers two cohorts of males and females aged 40-44 and 50-54 years of age in receipt of disability pensions. Musculoskeletal pain syndromes are far more prevalent among the immigrants as basis for a pension than among the Norwegian disabled population. In contrast, psychiatric diagnoses are less frequent among the immigrants. The above differences are discussed. The living conditions and particularly the working conditions of the immigrants, whose jobs are characterized by physical hardships and long working hours, may be an important reason for the high prevalence of vocational disability. Psychiatric diagnoses may be concealed because of their stigmatizing nature. Early retirement from work is more common in the countries from where the immigrants came and they thus tend to apply for a disability pension. This means that the Norwegian insurance system, with its rather liberal policy of consent, takes over many of the social and economic obligations which were traditionally part of family and kinship obligations in the former culture of the immigrants.

  16. Future pension accounting changes: implications for hospitals.

    PubMed

    Weld, Tim; Klein, Gina

    2011-05-01

    Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.

  17. Future pension accounting changes: implications for hospitals.

    PubMed

    Weld, Tim; Klein, Gina

    2011-05-01

    Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs. PMID:21634266

  18. The False Promise of Public Pensions

    ERIC Educational Resources Information Center

    Hess, Frederick M.; Squire, Juliet P.

    2010-01-01

    The vast majority of public employees--including teachers--are enrolled in defined-benefit pension plans. These plans are usually the product of state legislation that determines eligibility, benefit formulas, employer and employee contributions, and how payments will be calculated when an employee retires or leaves the system. Once an employee…

  19. “Willful Misconduct”: How the US Government Prevented Tobacco-Disabled Veterans From Obtaining Disability Pensions

    PubMed Central

    Smith, Elizabeth A.; Malone, Ruth E.

    2010-01-01

    In this descriptive case study, we analyze the unsuccessful struggle to access disability pensions by veterans sickened by tobacco use begun during service. Drawing on tobacco industry documents and other material, we show how the US government, tobacco industry, and veterans' organizations each took inconsistent positions to protect their interests. Congress and Department of Veterans Affairs leadership, concerned about costs, characterized veterans' smoking as “willful misconduct,” thereby contradicting the government's position in a federal lawsuit that tobacco companies addicted smokers. Veterans' groups supported the pensions, despite previously defending smoking as a “right.” The tobacco industry wavered, fearing liability. Securing pensions was complicated by the notion that smoking is primarily a personal choice. The US government should compensate veterans fairly and should abolish military practices that encourage tobacco addiction. PMID:20466954

  20. Early retirement pensions in Sweden: trends and regional variations.

    PubMed

    Berglind, H

    1978-01-01

    The total number of early retirement pensiones has risen sharply since the end of the 1960s. The increase was greatest during the early 1970s following a reform in 1970 which extended the right to early retirement pension to older workers because of labour market considerations. This article discusses various conceivable explanations for the growth in the number of early retirement pensioners and regional variations of this phenomenon. The following explanatory factors are considered: (a) The prospects of getting (keeping) a job. (b) Work capacity. (c) The nature of the pension scheme. (d) Alternative possibilities of support. (e) Preferences concerning early retirement pensions. The discussion focuses on two explanations highlighted in the public debate in Sweden: changes in pension legislation and the role of the solidarity wages policy. An empirical analysis of variations at the provincial level reveals a definite correlation between the proportion of early retirement pensioners and various indices of unemployment and underemployment. PMID:635502

  1. Ethnicity and Occupational Pension Membership in the UK

    PubMed Central

    2015-01-01

    Abstract Reflecting a relatively low‐value Basic State Pension, occupational pensions have historically been a key aspect of pension protection within Britain. Existing research shows that minority ethnic groups are less likely to benefit from such pensions and are more likely to face poverty in later life, as a result of the interaction of their labour market participation and pension membership patterns. However, the lack of adequate data on ethnic minorities has so far prevented the direct comparison of different ethnic groups, as well as their comparison to the White British group. Using data from the UK Household Longitudinal Study, this article explores patterns of employment and the odds ratios of membership in an employer's pension scheme among working‐age individuals from minority ethnic groups and the White British population, taking into account factors not used by previous research, such as one's migration history and sector of employment (public/private). The analysis provides new empirical evidence confirming that ethnicity remains a strong determinant of one's pension protection prospects through being in paid work, being an employee and working for an employer who offers a pension scheme. However, once an individual is working for an employer offering a pension scheme, the effect of ethnicity on that person's odds of being a member of that scheme reduces, except among Pakistani and Bangladeshi individuals for whom the differentials remain. The article also provides evidence on the pension protection of Polish individuals, a relatively ‘new’ minority group in the UK. PMID:27563161

  2. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false How a private railroad pension affects a... pension affects a supplemental annuity. (a) What is a private railroad pension. The Board determines whether a pension established by a railroad employer is a private pension that will cause a reduction...

  3. 22 CFR 19.9-3 - Computation and payment of pension to former spouse.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Computation and payment of pension to former... Computation and payment of pension to former spouse. (a) A pension to a former spouse is paid monthly on the... for a pension or any combination of pensions to former spouses of any one principal which exceeds...

  4. Pension benefits among the aged: conflicting measures, unequal distributions.

    PubMed

    Woods, J R

    1996-01-01

    Estimates of total benefits paid by employer sponsored pension plans seem to vary widely between different data sources and measures. Such discrepancies have been used to support differing conclusions about the effectiveness of the pension system. This article examines several measures of aggregate pension benefits in 1990, a year particularly rich in available data. Exploratory analysis suggests that the greatest source of discrepancy lies in differing treatments of lump-sum distributions, although the study also identifies several other types of payments that are variously, and erroneously, counted as pension income. Age of recipients is an important factor in analyzing different measures of aggregate pension benefits; discrepancies are much smaller among the aged than in the population as a whole. The analysis also provides new evidence about the unequal distribution of pension benefits among the aged, confirming from two data sources that benefits are heavily concentrated among higher income groups.

  5. 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.

  6. Balance Problems

    MedlinePlus

    ... version of this page please turn Javascript on. Balance Problems About Balance Problems Have you ever felt dizzy, lightheaded, or ... dizziness problem during the past year. Why Good Balance is Important Having good balance means being able ...

  7. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... pensions. 1627.7 Section 1627.7 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL... accounts and pensions. No provision contained in this part shall be construed to affect any payment by a..., retirement account, or pension fund....

  8. 45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... pensions. 1627.7 Section 1627.7 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL... accounts and pensions. No provision contained in this part shall be construed to affect any payment by a..., retirement account, or pension fund....

  9. Ontario Universities Benefits Survey 1994-96. Part I: Benefits Excluding Pensions [and] Part II: Pensions.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    This report presents data from a survey of Ontario (Canada) universities concerning employment benefits offered in 1994-96. Part 1 covers benefits other than pensions. Tables display the information on particular benefits institution-by-institution including: administration and insurance plans, communication of benefits, proposed changes, life and…

  10. Ontario Universities Benefits Survey, 1993-94, Part I, Benefits Excluding Pensions [and] Part II: Pensions.

    ERIC Educational Resources Information Center

    Council of Senior Administrative Officers--Universities of Ontario, Toronto.

    This report presents data from a survey of Ontario (Canada) universities concerning employment benefits offered in 1993-94. Part I covers benefits other than pensions. Tables display the information on particular benefits institution-by-institution including: administration and insurance plans, communication of benefits, proposed changes,…

  11. 47 CFR 1.788 - Reports regarding pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Reports regarding pensions and benefits. 1.788 Section 1.788 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE... Requests § 1.788 Reports regarding pensions and benefits. Carriers shall file reports regarding...

  12. 22 CFR 19.9 - Pension benefits for former spouses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Pension benefits for former spouses. 19.9 Section 19.9 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.9 Pension benefits for former spouses....

  13. 47 CFR 1.788 - Reports regarding pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 1 2011-10-01 2011-10-01 false Reports regarding pensions and benefits. 1.788 Section 1.788 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE... Requests § 1.788 Reports regarding pensions and benefits. Carriers shall file reports regarding...

  14. 26 CFR 514.6 - Private pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... annuities, the nonresident alien who is a resident of France shall file Form 1001A-F, in duplicate, with the... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Private pensions and life annuities. 514.6...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.6 Private pensions and life annuities....

  15. Can Canadian Seniors on Public Pensions Afford a Nutritious Diet?

    ERIC Educational Resources Information Center

    Green, Rebecca J.; Williams, Patricia L.; Johnson, C. Shanthi; Blum, Ilya

    2008-01-01

    This study examined whether Canada's public pensions (Old Age Security and Canada Pension Plan) provided adequate income for seniors living in Nova Scotia in 2005 to afford a basic nutritious diet. Monthly incomes were compared to essential monthly expenses for four household scenarios: (a) married couple, 80 years and 78 years, in urban Nova…

  16. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  17. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  18. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  19. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Pensions and life annuities. 521.111 Section... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  20. 26 CFR 521.111 - Pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of...

  1. Improving Financial Education and Awareness on Insurance and Private Pensions

    ERIC Educational Resources Information Center

    OECD Publishing (NJ3), 2008

    2008-01-01

    With public pensions under pressure and private pensions exposed to risk, individuals face an increasing variety of financial risks, particularly those linked to their retirement. This book analyzes the level of risk awareness of consumers and highlights good practices governments might initiate to enhance consumers' awareness and education on…

  2. Is It Time to Rethink Teacher Pensions in Maryland?

    ERIC Educational Resources Information Center

    Podgursky, Michael

    2006-01-01

    Many states are struggling to finance under-funded teacher pension systems as well as recruit and retain a high-quality teaching workforce. This paper compares Maryland's former (prior to Spring, 2006) teacher pension system to those in Pennsylvania and several other states. On the basis of simple replacement rates, the former Maryland state plan…

  3. 22 CFR 19.9 - Pension benefits for former spouses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Pension benefits for former spouses. 19.9 Section 19.9 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.9 Pension benefits for former spouses....

  4. Employee Pension Systems in State and Local Government

    ERIC Educational Resources Information Center

    Salary and Merit, 1977

    1977-01-01

    Summarizes current trends in public employee pension systems, discussing the present and potential problems facing such systems and suggesting ways to keep public pension plans financially solvent. Available from: Salary and Merit, Suite 908, 1835 K Street, N.W., Washington, D.C. 20006; single copy $2.50. (JG)

  5. Who Benefits from Pension Enhancements? Working Paper 76

    ERIC Educational Resources Information Center

    Koedel, Cory; Ni, Shawn; Podgursky, Michael

    2012-01-01

    During the late 1990s public pension funds across the United States accrued large actuarial surpluses. The seemingly flush conditions of the pension funds led legislators in most states to substantially improve retirement benefits for public workers, including teachers. In this study we examine the benefit enhancements to the teacher pension…

  6. Pension Systems for Public School Teachers. Bulletin, 1927, No. 23

    ERIC Educational Resources Information Center

    Palmer, Nida Pearl

    1927-01-01

    The development of pension systems for public-school teachers in the United States has been both recent and rapid. A beginning of their establishment was made in the latter part of the nineteenth century, and today, after 30 years, very few States are without some form of a teachers' pension system. The purpose of the present study of pension…

  7. 48 CFR 1852.237-71 - Pension portability.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Pension portability. 1852.237-71 Section 1852.237-71 Federal Acquisition Regulations System NATIONAL AERONAUTICS AND SPACE... 1852.237-71 Pension portability. As prescribed at 1837.110-70(b), insert the following clause:...

  8. Peaks, Cliffs and Valleys: The Peculiar Incentives of Teacher Pensions

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael

    2008-01-01

    Pensions have long been an important part of compensation for teachers in public schools. However, the incentive structures of teacher pension systems are not widely understood, even though they can have powerful effects on the composition of the teaching force and on public finance. In their research, the authors have found that teacher pension…

  9. Old age pension reform in China's state-owned enterprises.

    PubMed

    Smyth, R

    2000-01-01

    The old-age pension scheme in China's state-owned enterprises (SOEs) is experiencing a difficult transition period; in the past, SOEs were responsible for providing retirees with pension benefits. However, in the 1980s and 1990s, the financial position of SOEs deteriorated, making it difficult for them to honor their social welfare commitments. The background of the current pension crisis is examined, and recent attempts to improve the funding of pensions in China's state-owned sector are reviewed, focusing on the period since the State Council issued its "Decision on the Establishment of Unified Pension Insurance" in 1997. The article concludes with a review of priorities for further reform. PMID:11148831

  10. Retirement options under the Swedish national pension system.

    PubMed

    Packard, M D

    1982-11-01

    This article reviews the retirement options available to Swedes aged 60 to 64 under their national pension system. Summaries of the various options are followed by an analysis of the relative attractiveness of each option using hypothetical 60-year-old workers with varying characteristics. The proportion of 60- to 64-year-old Swedes selecting each option corresponds closely to the relative attractiveness orderings computed for these hypothetical workers. Sweden has a unique pension alternative called the partial pension program that allows workers aged 60-64 to reduce their hours of work to within prescribed limits and receive a pension equal to half the earnings they lost. The Swedish experience with this popular pension is described in some detail.

  11. [Partial pensions: futuristic social policy innovation or only an alibi?].

    PubMed

    Oswald, C; George, R; Viebrok, H

    1996-01-01

    The 1992 Pension Reform Act makes it possible that all old age pensions in Germany can be claimed as partial pensions with the objective of extending working life and creating the opportunity of a phased exit from the labour force. Disappointingly little use was made of this new form of flexible retirement. One main reason seems to be the unfavourable labour market situation in Germany, favouring an early exit from the labour force. This article investigates to what extent the design of the partial pension is responsible for its failure and how it could be modified in order to create, in accordance with the new "Part Time Work in Old Age Act", a system of gradual retirement which helps to stabilise the financial base of the pension system.

  12. Scrambling the Nest Egg: How Well Do Teachers Understand Their Pensions, and What Do They Think about Alternative Pension Structures?

    ERIC Educational Resources Information Center

    DeArmond, Michael; Goldhaber, Dan

    2010-01-01

    In this article we focus on two questions: How well do teachers understand their current pension plans, and what do they think about alternative plan structures? The data come from administrative records and a 2006 survey of teachers in Washington State. The results suggest that Washington's teachers are fairly knowledgeable about their pensions,…

  13. Balance Problems

    MedlinePlus

    ... our e-newsletter! Aging & Health A to Z Balance Problems Basic Facts & Information What are Balance Problems? Having good balance means being able to ... Only then can you “keep your balance.” Why Balance is Important Your feelings of dizziness may last ...

  14. Balance Problems

    MedlinePlus

    ... often, it could be a sign of a balance problem. Balance problems can make you feel unsteady or as ... fall-related injuries, such as hip fracture. Some balance problems are due to problems in the inner ...

  15. Pension Participation: Do Parents Transmit Time Preference?

    PubMed Central

    Chiteji, Ngina; Stafford, Frank

    2013-01-01

    A wide range of economic and health behaviors are influenced by individuals’ attitudes toward the future – including investments in human capital, health capital and financial capital. Intergenerational correlations in such behaviors suggest an important role the family may play in transmitting time preferences to children. This article presents a model of parental investment in future-oriented capital, where parents shape their children’s time preference rates. The research identifies a dual role for a parent’s time preference rate in the process of shaping the offspring’s attitude toward the future, and discusses paths through which parents may socialize children to be patient. The model’s implications are studied by investigating the parent-child correlation in pension participation using data from the Panel Study of Income Dynamics PMID:23807825

  16. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  17. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  18. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  19. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  20. 38 CFR 3.378 - Changes from activity in pulmonary tuberculosis pension cases.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Changes from activity in pulmonary tuberculosis pension cases. 3.378 Section 3.378 Pensions, Bonuses, and Veterans' Relief DEPARTMENT... tuberculosis pension cases. A permanent and total disability rating in effect during hospitalization will...

  1. 38 CFR 3.713 - Effective dates of improved pension elections.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Effective dates of improved pension elections. 3.713 Section 3.713 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation...

  2. 20 CFR 1002.260 - What pension benefit plans are covered under USERRA?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false What pension benefit plans are covered under... REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.260 What pension...) defines an employee pension benefit plan as a plan that provides retirement income to employees, or...

  3. 38 CFR 3.274 - Relationship of net worth to pension entitlement.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Relationship of net worth to pension entitlement. 3.274 Section 3.274 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation...

  4. 38 CFR 21.6001 - Temporary vocational training program for certain pension recipients.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Temporary vocational training program for certain pension recipients. 21.6001 Section 21.6001 Pensions, Bonuses, and Veterans... Program of Vocational Training for Certain New Pension Recipients General § 21.6001 Temporary...

  5. 38 CFR 3.453 - Veterans compensation or service pension or retirement pay.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Veterans compensation or service pension or retirement pay. 3.453 Section 3.453 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  6. 38 CFR 3.453 - Veterans compensation or service pension or 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 Veterans compensation or service pension or retirement pay. 3.453 Section 3.453 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

  7. 20 CFR 404.408a - Reduction where spouse is receiving a Government pension.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Government pension. 404.408a Section 404.408a Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD... § 404.408a Reduction where spouse is receiving a Government pension. (a) When reduction is required... a monthly pension from a Federal, State, or local government agency (Government pension) for...

  8. 38 CFR 3.713 - Effective dates of improved pension elections.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Effective dates of improved pension elections. 3.713 Section 3.713 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation...

  9. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Improved pension rates-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.24 Improved...

  10. 38 CFR 3.26 - Section 306 and old-law pension annual income limitations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Section 306 and old-law pension annual income limitations. 3.26 Section 3.26 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General §...

  11. 20 CFR 1002.260 - What pension benefit plans are covered under USERRA?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false What pension benefit plans are covered under... REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.260 What pension...) defines an employee pension benefit plan as a plan that provides retirement income to employees, or...

  12. 38 CFR 3.26 - Section 306 and old-law pension annual income limitations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Section 306 and old-law pension annual income limitations. 3.26 Section 3.26 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF....26 Section 306 and old-law pension annual income limitations. (a) The annual income limitations...

  13. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  14. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  15. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  16. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  17. 38 CFR 3.252 - Annual income; pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Annual income; pension; Mexican border period and later war periods. 3.252 Section 3.252 Pensions, Bonuses, and Veterans' Relief... Dependency, Income and Estate § 3.252 Annual income; pension; Mexican border period and later war periods....

  18. 77 FR 74515 - Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Charter Renewal

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-14

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of... Welfare and Pension Benefit Plans is renewed. The Advisory Council on Employee Welfare and Pension Benefit..., Executive Secretary, Advisory Council on Employee Welfare and Pension Benefit Plans, U.S. Department...

  19. 75 FR 80072 - Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Charter Renewal

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-21

    ... Employee Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans... Employee Welfare and Pension Benefit Plans is renewed. The Advisory Council on Employee Welfare and Pension..., Executive Secretary, Advisory Council on Employee Welfare and Pension Benefit Plans, U.S. Department...

  20. Who Benefits--Or Does not--From South Africa's Old Age Pension? Evidence from Characteristics of Rural Pensioners and Non-Pensioners.

    PubMed

    Ralston, Margaret; Schatz, Enid; Menken, Jane; Gómez-Olivé, Francesc Xavier; Tollman, Stephen

    2016-01-01

    Social protection grants play a critical role in survival and livelihoods of elderly individuals in South Africa. Rarely is it possible to assess how well a social program reaches its target population. Using a 2010 survey and Agincourt Health Demographic Surveillance System census data we conduct multivariate logistic regression to predict pension receipt in rural South Africa. We find only 80% of age-eligible individuals report pension receipt. Pension non-recipients tend to be male, have poor socio-economic status, live in smaller households, be of Mozambican origin, and have poorer physical function; while older persons living in households receiving other grants are more likely to report pension receipt. We conclude that a reservoir of older persons exists who meet eligibility criteria but who are not yet receiving pensions. Ensuring that they and their households are properly linked to all available social services--whether for child or old-age social grants--is likely to have beneficial and synergistic effects. PMID:26712777

  1. Who Benefits—Or Does not—From South Africa’s Old Age Pension? Evidence from Characteristics of Rural Pensioners and Non-Pensioners

    PubMed Central

    Ralston, Margaret; Schatz, Enid; Menken, Jane; Gómez-Olivé, Francesc Xavier; Tollman, Stephen

    2015-01-01

    Social protection grants play a critical role in survival and livelihoods of elderly individuals in South Africa. Rarely is it possible to assess how well a social program reaches its target population. Using a 2010 survey and Agincourt Health Demographic Surveillance System census data we conduct multivariate logistic regression to predict pension receipt in rural South Africa. We find only 80% of age-eligible individuals report pension receipt. Pension non-recipients tend to be male, have poor socio-economic status, live in smaller households, be of Mozambican origin, and have poorer physical function; while older persons living in households receiving other grants are more likely to report pension receipt. We conclude that a reservoir of older persons exists who meet eligibility criteria but who are not yet receiving pensions. Ensuring that they and their households are properly linked to all available social services—whether for child or old-age social grants—is likely to have beneficial and synergistic effects. PMID:26712777

  2. Who Benefits--Or Does not--From South Africa's Old Age Pension? Evidence from Characteristics of Rural Pensioners and Non-Pensioners.

    PubMed

    Ralston, Margaret; Schatz, Enid; Menken, Jane; Gómez-Olivé, Francesc Xavier; Tollman, Stephen

    2015-12-25

    Social protection grants play a critical role in survival and livelihoods of elderly individuals in South Africa. Rarely is it possible to assess how well a social program reaches its target population. Using a 2010 survey and Agincourt Health Demographic Surveillance System census data we conduct multivariate logistic regression to predict pension receipt in rural South Africa. We find only 80% of age-eligible individuals report pension receipt. Pension non-recipients tend to be male, have poor socio-economic status, live in smaller households, be of Mozambican origin, and have poorer physical function; while older persons living in households receiving other grants are more likely to report pension receipt. We conclude that a reservoir of older persons exists who meet eligibility criteria but who are not yet receiving pensions. Ensuring that they and their households are properly linked to all available social services--whether for child or old-age social grants--is likely to have beneficial and synergistic effects.

  3. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities... paid to a nonresident alien individual who is a resident of Switzerland shall not be included in...

  4. Older Women and Pensions: Catch 22. Gray Paper.

    ERIC Educational Resources Information Center

    Leonard, Frances

    Older women, who comprise two-thirds of the retired U.S. population, share substantially less of the $1.3 trillion worth of over 800,000 private and public pension plans by every way of measurement. Of the one-in-five women receiving pension income, some obtain it from their own paid work history, while others are widows and divorced women who…

  5. An indexing and price movement model for managing pension funds.

    PubMed

    Freeman, H R

    1994-10-01

    A model for the investment of pension funds has been created that combines passive and active portfolio management strategies. The model uses a passive index fund to reduce the amount spent in transaction costs. It applies a percentage band that identifies the portion of the portfolio that should be committed to equity investments at various stages of the market movement cycle. Finally, it uses price movement trigger points to dictate when pension funds should be moved into and withdrawn from stock market investments.

  6. 38 CFR 1.510 - Disclosure to insurance companies cooperating with the Department of Justice in the defense of...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Disclosure to insurance companies cooperating with the Department of Justice in the defense of insurance suits against the United... Disclosure to insurance companies cooperating with the Department of Justice in the defense of...

  7. 38 CFR 1.510 - Disclosure to insurance companies cooperating with the Department of Justice in the defense of...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Disclosure to insurance companies cooperating with the Department of Justice in the defense of insurance suits against the United... Disclosure to insurance companies cooperating with the Department of Justice in the defense of...

  8. 38 CFR 1.510 - Disclosure to insurance companies cooperating with the Department of Justice in the defense of...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Disclosure to insurance companies cooperating with the Department of Justice in the defense of insurance suits against the United... Disclosure to insurance companies cooperating with the Department of Justice in the defense of...

  9. 38 CFR 1.510 - Disclosure to insurance companies cooperating with the Department of Justice in the defense of...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Disclosure to insurance companies cooperating with the Department of Justice in the defense of insurance suits against the United... Disclosure to insurance companies cooperating with the Department of Justice in the defense of...

  10. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Balance sheets. 210.6-04... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance sheets filed by registered investment companies except...

  11. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Balance sheets. 210.6-04... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance sheets filed by registered investment companies except...

  12. Longevity expectations in the pension fund, insurance, and employee benefits industries

    PubMed Central

    Zhavoronkov, Alex

    2015-01-01

    Considerable progress has been made in many areas of biomedical science since the 1960s, suggesting likely increases in life expectancy and decreases in morbidity and mortality in the adult population. These changes may pose substantial risks to the pensions and benefits industries. While there is no significant statistical evidence demonstrating rapid decreases in mortality rates, there are conflicting opinions among demographers and biogerontologists on the biological limits of the human lifespan and trends in life expectancy. We administered a survey of the International Employee Benefits Association (IEBA), a large, international industry group. Industry professionals employed by consulting (35%), insurance (24%), pension (14%), and other (27%) companies responded to 32 questions. Respondents showed reasonably conservative views on the future of longevity and retirement, including that for women. The respondents formed their personal longevity expectations based on their family history and, to a lesser degree, on the actuarial life tables. Most of the sample expressed no desire to life past age 100 years, even if the enabling technologies required to maintain a healthy youthful state were available, and only a few respondents in the sample expressed a desire to live for the maximum period (at least) offered by the survey question. The majority of the respondents would not undergo any invasive procedures, and only 56% of the respondents would opt for noninvasive therapies to extend their healthy lifespans to 150 years of age if these were available. PMID:25653568

  13. Longevity expectations in the pension fund, insurance, and employee benefits industries.

    PubMed

    Zhavoronkov, Alex

    2015-01-01

    Considerable progress has been made in many areas of biomedical science since the 1960s, suggesting likely increases in life expectancy and decreases in morbidity and mortality in the adult population. These changes may pose substantial risks to the pensions and benefits industries. While there is no significant statistical evidence demonstrating rapid decreases in mortality rates, there are conflicting opinions among demographers and biogerontologists on the biological limits of the human lifespan and trends in life expectancy. We administered a survey of the International Employee Benefits Association (IEBA), a large, international industry group. Industry professionals employed by consulting (35%), insurance (24%), pension (14%), and other (27%) companies responded to 32 questions. Respondents showed reasonably conservative views on the future of longevity and retirement, including that for women. The respondents formed their personal longevity expectations based on their family history and, to a lesser degree, on the actuarial life tables. Most of the sample expressed no desire to life past age 100 years, even if the enabling technologies required to maintain a healthy youthful state were available, and only a few respondents in the sample expressed a desire to live for the maximum period (at least) offered by the survey question. The majority of the respondents would not undergo any invasive procedures, and only 56% of the respondents would opt for noninvasive therapies to extend their healthy lifespans to 150 years of age if these were available.

  14. [Problems of reforming pension schemes of the Georgian population].

    PubMed

    Gorgiladze, L Sh; Gerzmava, O Kh

    2014-12-01

    Decent level of pension provision for older people is one of the indispensable condition of any democratic society. Over time, the objectives pursued by the public pension system, have undergone many changes, but remains a constant problem preventing poverty of older citizens, and later, ensuring adequate standards of living of this, increasing the proportion of citizens. Certainly, the question of the relationship of the working population of premiums and pensions becomes essential economic and political importance. In the countries with transitive economy, which include Georgia, the most vulnerable because limited possibilities of pensioners fit into the new economic development. Georgia has not yet happened formation sufficiently clear approach to the reform of the existing system of social protection, which is characterized by extremely high paternalistic role of the state and very poorly marked public institutions. The system mainly focuses on targeted, efficient solution of problems of the crisis, however, this approach does not provide a long-term effect, because is not aimed at preventing repetition of crises on social protection perspective of each individual and the population as a whole. It is need creating highly focused on society's expectations of a multidisciplinary task of social protection, which should provide a comprehensive multifaceted assistance in solving problems throughout his life. In this context, social protection should be seen as a protection against social risks of loss or limitation of economic independence and social well-being. Forms and methods of organization of social protection of the elderly should be differentiated, affordable, high-grade, fully oriented to the prevention and resolution of the positive ways to separate the individual complex emergencies. Requires special consideration problem with the level of pensions, the solution of which depends not only on the economy but also on the new concept of pensions, which should

  15. [Problems of reforming pension schemes of the Georgian population].

    PubMed

    Gorgiladze, L Sh; Gerzmava, O Kh

    2014-12-01

    Decent level of pension provision for older people is one of the indispensable condition of any democratic society. Over time, the objectives pursued by the public pension system, have undergone many changes, but remains a constant problem preventing poverty of older citizens, and later, ensuring adequate standards of living of this, increasing the proportion of citizens. Certainly, the question of the relationship of the working population of premiums and pensions becomes essential economic and political importance. In the countries with transitive economy, which include Georgia, the most vulnerable because limited possibilities of pensioners fit into the new economic development. Georgia has not yet happened formation sufficiently clear approach to the reform of the existing system of social protection, which is characterized by extremely high paternalistic role of the state and very poorly marked public institutions. The system mainly focuses on targeted, efficient solution of problems of the crisis, however, this approach does not provide a long-term effect, because is not aimed at preventing repetition of crises on social protection perspective of each individual and the population as a whole. It is need creating highly focused on society's expectations of a multidisciplinary task of social protection, which should provide a comprehensive multifaceted assistance in solving problems throughout his life. In this context, social protection should be seen as a protection against social risks of loss or limitation of economic independence and social well-being. Forms and methods of organization of social protection of the elderly should be differentiated, affordable, high-grade, fully oriented to the prevention and resolution of the positive ways to separate the individual complex emergencies. Requires special consideration problem with the level of pensions, the solution of which depends not only on the economy but also on the new concept of pensions, which should

  16. Balancing act: the ultimate balance nutrition consulting center.

    PubMed

    Engle, L

    1998-11-01

    Nutritional issues often complicate health care but are very important in HIV treatment where diet can play a strong role in drug absorption and effectiveness. A Canadian company has started a for-fee nutritional counseling service called Ultimate Balance. The nutritionists at Ultimate Balance require medical disclosure and extensive telephone interviews with patients, and also review patients' cases and medications. The nutritional guidance provided is controversial, because it is funded by a company that produces nutritional supplements, and counselors sometimes recommend those supplements. A personal experience with the nutritional counseling service is described. Contact information is provided. PMID:11365979

  17. [Sick women and men with disability pensions. Some reflections].

    PubMed

    Grünfeld, B; Noreik, K

    1996-03-20

    According to population studies, chronic disease leading to a disability pension is common in the Norwegian population, and has increased during the last 15 years. This trend is partly a consequence of the vast increase in the female work force during the last 20 years. Simultaneously, there has been a strong increase in health facilities and improvement in medical technology. Thus the increase in both morbidity and utilisation of the pension scheme seems paradoxical. Disability pensions function to secure people's purchasing power. The social benefit system in modern welfare states conforms with Keynesian economic principles, implying a redistribution of money from the well off on regular pay roll to members of the work force who are less adaptable due to disease and infirmity. However, there seems to be a substantial potential for further growth in the number of disabled persons receiving a pension, particularly among women. In many cases a pension serves as an alternative to unemployment benefit. From a welfare-state viewpoint such a development is politically and socially more acceptable.

  18. Endogenous coresidence and program incidence: South Africa's Old Age Pension.

    PubMed

    Hamoudi, Amar; Thomas, Duncan

    2014-07-01

    We investigate whether living arrangements respond to an arguably exogenous shift in the distribution of power in family economic decision-making. In the early 1990s, the South African Old Age Pension was expanded to cover most black South Africans above a sex-specific age cut-off resulting in a substantial increase in the income of older South Africans and potentially their say in the economic decisions of their families. Beneficiaries of the program are more likely to coreside with adults who have less human capital as measured by height and education. Since height and education are fixed for adults, this cannot be an effect of the pension income but reflects selective changes in living arrangements resulting from the pension. The findings highlight the endogeneity of living arrangements and illustrate the potential value of moving beyond theory and data that are confined to a spatially determined definition of the household.

  19. 75 FR 15495 - Agency Information Collection (Compensation and Pension Examination Program (CPEP)) Activities...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-29

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Agency Information Collection (Compensation and Pension Examination Program (CPEP)) Activities... (CPEP).'' SUPPLEMENTARY INFORMATION: Title: Compensation and Pension Examination Program (CPEP)...

  20. 78 FR 34174 - Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment... techniques or the use of other forms of information technology. Title: Pension Claim Questionnaire for...

  1. 78 FR 57925 - Agency Information Collection (Pension Claim Questionnaire for Farm Income) Activity Under OMB...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-20

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Agency Information Collection (Pension Claim Questionnaire for Farm Income) Activity Under OMB... ``OMB Control No. 2900-0095.'' SUPPLEMENTARY INFORMATION: Title: Pension Claim Questionnaire for...

  2. 75 FR 61248 - Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-04

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Proposed Information Collection (Pension Claim Questionnaire for Farm Income) Activity: Comment... techniques or the use of other forms of information technology. Title: Pension Claim Questionnaire for...

  3. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Balance sheets. 210.6-04... 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance... certificates which are subject to the special provisions of § 210.6-06 of this part. Balance sheets filed...

  4. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Balance sheets. 210.6-04... 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance... certificates which are subject to the special provisions of § 210.6-06 of this part. Balance sheets filed...

  5. 17 CFR 210.6-04 - Balance sheets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Balance sheets. 210.6-04... 1975 Registered Investment Companies § 210.6-04 Balance sheets. This rule is applicable to balance... certificates which are subject to the special provisions of § 210.6-06 of this part. Balance sheets filed...

  6. Univariate time series modeling and an application to future claims amount in SOCSO's invalidity pension scheme

    NASA Astrophysics Data System (ADS)

    Chek, Mohd Zaki Awang; Ahmad, Abu Bakar; Ridzwan, Ahmad Nur Azam Ahmad; Jelas, Imran Md.; Jamal, Nur Faezah; Ismail, Isma Liana; Zulkifli, Faiz; Noor, Syamsul Ikram Mohd

    2012-09-01

    The main objective of this study is to forecast the future claims amount of Invalidity Pension Scheme (IPS). All data were derived from SOCSO annual reports from year 1972 - 2010. These claims consist of all claims amount from 7 benefits offered by SOCSO such as Invalidity Pension, Invalidity Grant, Survivors Pension, Constant Attendance Allowance, Rehabilitation, Funeral and Education. Prediction of future claims of Invalidity Pension Scheme will be made using Univariate Forecasting Models to predict the future claims among workforce in Malaysia.

  7. 38 CFR 21.6001 - Temporary vocational training program for certain pension recipients.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... with an evaluation and, if feasible, with vocational training, employment assistance and other services... training program for certain pension recipients. 21.6001 Section 21.6001 Pensions, Bonuses, and Veterans... Program of Vocational Training for Certain New Pension Recipients General § 21.6001 Temporary...

  8. 26 CFR 1.501(c)(18)-1 - Certain funded pension trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Certain funded pension trusts. 1.501(c)(18)-1... pension trusts. (a) In general. Organizations described in section 501(c)(18) are trusts created before June 25, 1959, forming part of a plan for the payment of benefits under a pension plan funded only...

  9. 20 CFR 404.1360 - Veterans Administration pension or compensation payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Veterans Administration pension or... Veterans Administration pension or compensation payable. (a) Before we determine and certify payment. If we are informed by the Veterans Administration that a pension or compensation is payable to you before...

  10. 29 CFR 2520.104-4 - Alternative method of compliance for certain successor pension plans.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... pension plans. 2520.104-4 Section 2520.104-4 Labor Regulations Relating to Labor (Continued) EMPLOYEE... certain successor pension plans. (a) General. Under the authority of section 110 of the Act, this section sets forth an alternative method of compliance for certain successor pension plans in which...

  11. 77 FR 56710 - Proposed Information Collection (Veteran's Application for Compensation and/or Pension) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-13

    ... AFFAIRS Proposed Information Collection (Veteran's Application for Compensation and/or Pension) Activity..., for compensation and/or pension benefit sought. DATES: Written comments and recommendations on the... Compensation and/or Pension, VA Form 21-526. b. Veteran's Supplemental Claim Application, VA Form 21-526b....

  12. 20 CFR 1002.259 - How does USERRA protect an employee's pension benefits?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false How does USERRA protect an employee's pension... REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.259 How does USERRA protect an employee's pension benefits? On reemployment, the employee is treated as not having...

  13. 26 CFR 1.401-7 - Forfeitures under a qualified pension plan.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Forfeitures under a qualified pension plan. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-7 Forfeitures under a qualified pension plan. (a) General rules. In the case of a trust forming...

  14. 26 CFR 1.401-7 - Forfeitures under a qualified pension plan.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Forfeitures under a qualified pension plan. 1...) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-7 Forfeitures under a qualified pension plan. (a) General rules. In the case of a trust forming a part of...

  15. 20 CFR 1002.259 - How does USERRA protect an employee's pension benefits?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false How does USERRA protect an employee's pension... REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.259 How does USERRA protect an employee's pension benefits? On reemployment, the employee is treated as not having...

  16. 77 FR 70210 - Agency Information Collection (Veteran's Application for Compensation and/or Pension): Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-23

    ... AFFAIRS Agency Information Collection (Veteran's Application for Compensation and/or Pension): Activity... Pension, VA Form 21-526. b. Veteran's Supplemental Claim Application, VA Form 21-526b. c. Authorization.... Veterans complete VA Form 21-526 to initially apply for compensation and/or pension benefits. b....

  17. 20 CFR 422.122 - Information on deferred vested pension benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Information on deferred vested pension... PROCEDURES General Procedures § 422.122 Information on deferred vested pension benefits. (a) Claimants for... electronic pension benefit record. This record contains information received from IRS on individuals for...

  18. 20 CFR 422.122 - Information on deferred vested pension benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Information on deferred vested pension... PROCEDURES General Procedures § 422.122 Information on deferred vested pension benefits. (a) Claimants for... electronic pension benefit record. This record contains information received from IRS on individuals for...

  19. 38 CFR 3.351 - Special monthly dependency and indemnity compensation, death compensation, pension and spouse's...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Special monthly dependency and indemnity compensation, death compensation, pension and spouse's compensation ratings. 3.351 Section 3.351 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION...

  20. 20 CFR 404.1360 - Veterans Administration pension or compensation payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Veterans Administration pension or... Veterans Administration pension or compensation payable. (a) Before we determine and certify payment. If we are informed by the Veterans Administration that a pension or compensation is payable to you before...

  1. 38 CFR 3.960 - Section 306 and old-law pension protection.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Section 306 and old-law pension protection. 3.960 Section 3.960 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... countable annual income, determined under §§ 3.250 to 3.270, exceeds the applicable amount stated in §...

  2. The Lesotho Elderly Pension Scheme: Does It Have Implications for Lifelong Learning?

    ERIC Educational Resources Information Center

    Setoi, Setoi M.; Mohasi, Mantina V.; Lephoto, H. Manthoto

    2011-01-01

    This paper discusses a study that explored the impact of the Lesotho Government pension scheme on the learning attitudes of pensioners. The recent introduction of the pension scheme means that old people have regained their status as breadwinners. They are no longer dependents but have become very resourceful members of the community. As a result…

  3. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS NATIONAL SERVICE LIFE INSURANCE Premiums § 8.5 Authorization for deduction of premiums from compensation, retirement pay, or pension. Deductions from...

  4. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... the day following the date of discontinuance of payments to the veteran, subject to payments made to... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Incarcerated beneficiaries and fugitive felons-pension. 3.666 Section 3.666 Pensions, Bonuses, and Veterans'...

  5. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... the day following the date of discontinuance of payments to the veteran, subject to payments made to... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Incarcerated beneficiaries and fugitive felons-pension. 3.666 Section 3.666 Pensions, Bonuses, and Veterans'...

  6. 48 CFR 9904.413-64.1 - Transition Method for the CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... CAS Pension Harmonization Rule. 9904.413-64.1 Section 9904.413-64.1 Federal Acquisition Regulations... Transition Method for the CAS Pension Harmonization Rule. The transition method for the CAS Pension Harmonization Rule under this Standard shall be in accordance with 9904.412.64.1 Transition Method for...

  7. 48 CFR 9904.413-64.1 - Transition Method for the CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... CAS Pension Harmonization Rule. 9904.413-64.1 Section 9904.413-64.1 Federal Acquisition Regulations... Transition Method for the CAS Pension Harmonization Rule. The transition method for the CAS Pension Harmonization Rule under this Standard shall be in accordance with 9904.412.64.1 Transition Method for...

  8. 48 CFR 9904.413-64.1 - Transition Method for the CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... CAS Pension Harmonization Rule. 9904.413-64.1 Section 9904.413-64.1 Federal Acquisition Regulations... Transition Method for the CAS Pension Harmonization Rule. The transition method for the CAS Pension Harmonization Rule under this Standard shall be in accordance with 9904.412.64.1 Transition Method for...

  9. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... child is such that death pension would be payable. (3) At the rate payable under the death pension law or the rate which the veteran was receiving at the time of imprisonment, whichever is less. (4) From... claim. (b) Death pension. Payment may be made to a child or children where a surviving spouse or...

  10. 75 FR 9334 - Multiemployer Pension Plan Information Made Available on Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ... Benefits Security Administration 29 CFR Part 2520 RIN 1210-AB21 Multiemployer Pension Plan Information Made... Security Act of 1974, as amended by the Pension Protection Act of 2006. Section 101(k) requires the... by section 502(a)(1) of the Pension Protection Act of 2006 (PPA),\\1\\ provides that the...

  11. 76 FR 61740 - Pension Systems Corporation, Sherman Oaks, CA; Notice of Affirmative Determination Regarding...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... Employment and Training Administration Pension Systems Corporation, Sherman Oaks, CA; Notice of Affirmative... apply for Trade Adjustment Assistance (TAA) applicable to workers and former workers of Pension Systems Corporation, Sherman Oaks, California (Pension Systems). The negative determination was issued on July...

  12. Five Things Education Supporters Should Know about Pension Reform. A Special Education Sector Guide for Legislators

    ERIC Educational Resources Information Center

    Tucker, Bill

    2012-01-01

    As a state legislator, you're well aware of the fiscal pressures that have caused many states to change their pension systems. But you should also be aware of the impact that pension reform has on public education. This brief guide shows you how and why pension programs affect your state's efforts to attract and retain the best teachers. It…

  13. The Impact on Women of Proposed Changes in the Private Pension System: A Simulation.

    ERIC Educational Resources Information Center

    Cohen, Cynthia Fryer

    1983-01-01

    This study estimates the effects on pension benefits received by women that would result from some of the changes recommended in 1981 by the President's Commission on Pension Policy. The author argues that the private pension system now presents several barriers to the attainment of benefits by women. (SSH)

  14. 76 FR 53402 - Proposed Information Collection; Comment Request; Quarterly Survey of Public Pensions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... pension systems of state and local governments. These data are used by the Federal Reserve Board to track... local government pension systems as determined by their total cash and security holdings reported in the 2007 Census of Governments. The defined benefit plans of these 100 largest pension systems comprise...

  15. Doing the Math on Teacher Pensions: How to Protect Teachers and Taxpayers

    ERIC Educational Resources Information Center

    Doherty, Kathryn M.; Jacobs, Sandi; Lueken, Martin F.

    2015-01-01

    Challenging the claims of pension boards and other groups about the cost-effectiveness, fairness and flexibility of the traditional defined benefit pension plans still in place in 38 states, this report includes a report card on each of the 50 states and the District of Columbia, with a detailed analysis of state teacher pension policies, and…

  16. 38 CFR 3.23 - Improved pension rates-Veterans and surviving spouses.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... quality of life. (Authority: 38 U.S.C. 501) Cross References: Improved pension. See § 3.1(w). Child. See...-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF....23 Improved pension rates—Veterans and surviving spouses. (a) Maximum annual rates of...

  17. 38 CFR 3.23 - Improved pension rates-Veterans and surviving spouses.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... quality of life. (Authority: 38 U.S.C. 501) Cross References: Improved pension. See § 3.1(w). Child. See...-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF....23 Improved pension rates—Veterans and surviving spouses. (a) Maximum annual rates of...

  18. 38 CFR 3.23 - Improved pension rates-Veterans and surviving spouses.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... quality of life. (Authority: 38 U.S.C. 501) Cross References: Improved pension. See § 3.1(w). Child. See...-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF....23 Improved pension rates—Veterans and surviving spouses. (a) Maximum annual rates of...

  19. 38 CFR 3.23 - Improved pension rates-Veterans and surviving spouses.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... quality of life. (Authority: 38 U.S.C. 501) Cross References: Improved pension. See § 3.1(w). Child. See...-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF....23 Improved pension rates—Veterans and surviving spouses. (a) Maximum annual rates of...

  20. 38 CFR 3.23 - Improved pension rates-Veterans and surviving spouses.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... quality of life. (Authority: 38 U.S.C. 501) Cross References: Improved pension. See § 3.1(w). Child. See...-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF....23 Improved pension rates—Veterans and surviving spouses. (a) Maximum annual rates of...

  1. Pension Plans at Risk: A Potential Hazard of Deficit Reduction and Tax Reform.

    ERIC Educational Resources Information Center

    Logue, Dennis E.

    The most widely used pension plans in the United States are defined-benefit plans under which employers pay workers a fixed pension, usually a percentage of their final salaries. Defined-contribution pension plans, under which employers and employees set aside funds that are invested for the employees, are growing in popularity and are…

  2. The Link between Pensions and Retirement Timing: Lessons from California Teachers. Conference Paper 2009-12

    ERIC Educational Resources Information Center

    Brown, Kristine M.

    2009-01-01

    This paper exploits a major, unanticipated reform of the California teachers' pension to provide quasi-experimental evidence on the link between pension generosity and retirement timing. Using two large administrative datasets, the author conducts a reduced-form analysis of the pension reform and estimates a structural model of retirement timing.…

  3. Laser Balancing

    NASA Technical Reports Server (NTRS)

    1981-01-01

    Mechanical Technology, Incorporated developed a fully automatic laser machining process that allows more precise balancing removes metal faster, eliminates excess metal removal and other operator induced inaccuracies, and provides significant reduction in balancing time. Manufacturing costs are reduced as a result.

  4. 17 CFR 256.108 - Accumulated provision for depreciation and amortization of service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., unless the company maintains costs and related reserves for specific units or types of property. (c... depreciation and amortization of service company property. 256.108 Section 256.108 Commodity and Securities... COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance...

  5. Golden Peaks and Perilous Cliffs: Rethinking Ohio's Teacher Pension System

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael

    2007-01-01

    In response to a journalist inquiry regarding research on funding of Ohio's teacher retirement system and its effect on school district finances, this analysis by the Thomas B. Fordham Institute points to serious questions and profound concerns about the health of Ohio's teacher pension system, and that similar time bombs may be ticking in other…

  6. 20 CFR 228.18 - Reduction for public pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... agency (Government pension) for which he or she was employed in work not covered by social security on... considered to be covered by social security if they are covered for Medicare but are not otherwise covered by social security, or if they are covered under social security solely by an election to become subject...

  7. The Mexican Social Security counterreform: pensions for profit.

    PubMed

    Laurell, A C

    1999-01-01

    The social security counterreform, initiated in 1997, forms part of the neoliberal reorganization of Mexican society. The reform implies a profound change in the guiding principles of social security, as the public model based on integrality, solidarity, and redistribution is replaced by a model based on private administration of funds and services, individualization of entitlement, and reduction of rights. Its economic purpose is to move social services and benefits into the direct sphere of private capital accumulation. Although these changes will involve the whole social security system--old-age and disability pensions, health care, child care, and workers' compensation--they are most immediately evident in the pension scheme. The pay-as-you-go scheme is being replaced by privately managed individual retirement accounts which especially favor the big financial groups. These groups are gaining control over huge amounts of capital, are authorized to charge a high commission, and run no financial risks. The privatization of the system requires decisive state intervention with a legal change and a sizable state subsidy (1 to 1.5 percent of GNP) over five decades. The supposed positive impact on economic growth and employment is uncertain. A review of the new law and of the estimates of future annuities reveals shrinking pension coverage and inadequate incomes from pensions. PMID:10379457

  8. A research note on Keyfitz's "The demographics of unfunded pensions.".

    PubMed

    Lapkoff, S F

    1991-06-01

    This paper discusses the performance of pay-as-you-go old age insurance plans under different financial structures. It expands upon Keyfitz's study of the subject, pointing out the limited and nongeneralizable nature of his findings. Specifically, the paper considers how to best structure such schemes with the goal of minimizing disparities in the rates of return between cohorts. 2 approaches exist. 1st, fixed pensions could be paid to retirees with the necessary contributions gathered from the working population. 2nd, fixed contributions could be imposed per worker, with collected funds subsequently distributed to retirees. Under unstable populations, however, large cohorts will receive greater rates of return than small cohorts where the pension is fixed, while small cohorts will receive greater rates of return under fixed contributions. Keyfitz's study of the 1980 U.S. population found cohort rate of return disparities to be less with fixed contribution than with fixed pension. This conclusion was reached due to the researcher's exclusion of the rates of return for cohorts born before a baby boom. Including all cohorts, however, fixed pensions are found to yield less disparity than fixed contributions.

  9. Fixing Teacher Pensions: Is It Enough to Adjust Existing Plans?

    ERIC Educational Resources Information Center

    Costrell, Robert M.; Podgursky, Michael; Weller, Christian

    2011-01-01

    Teacher benefits, once a sleepy question primarily of interest to actuaries, have become a flash point in the education debate. With individual states on the hook for tens or hundreds of millions in unfunded pension and health insurance obligations, state leaders are trying to determine the severity of the situation and the appropriate response.…

  10. Pension Benefit Guaranty Corporation Pilots Equitable Treatment Act

    THOMAS, 112th Congress

    Sen. Akaka, Daniel K. [D-HI

    2011-05-12

    05/12/2011 Read twice and referred to the Committee on Health, Education, Labor, and Pensions. (text of measure as introduced in Senate: CR S2956) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  11. 38 CFR 3.701 - Elections of pension or compensation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... children including children over 18 and children not in the custody of the surviving spouse. The election of improved pension by a surviving spouse, however, shall not prejudice the rights of any child receiving an apportionment on December 31, 1978. Termination of a marriage or marital relationship which...

  12. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and... pension, paid by Switzerland or any agency or instrumentality thereof, or by any political subdivisions or other public authorities of Switzerland, to any alien individual (whether or not a resident of...

  13. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and... pension, paid by Switzerland or any agency or instrumentality thereof, or by any political subdivisions or other public authorities of Switzerland, to any alien individual (whether or not a resident of...

  14. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and... pension, paid by Switzerland or any agency or instrumentality thereof, or by any political subdivisions or other public authorities of Switzerland, to any alien individual (whether or not a resident of...

  15. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and... pension, paid by Switzerland or any agency or instrumentality thereof, or by any political subdivisions or other public authorities of Switzerland, to any alien individual (whether or not a resident of...

  16. 26 CFR 509.113 - Government wages, salaries, and pensions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.113 Government wages, salaries, and... pension, paid by Switzerland or any agency or instrumentality thereof, or by any political subdivisions or other public authorities of Switzerland, to any alien individual (whether or not a resident of...

  17. University Benefits Survey. Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1985 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of information on benefits, proposed changes in benefits, provision of accidental death and dismemberment insurance,…

  18. University Benefits Survey. Part 1 (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1983 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy,…

  19. University Benefits Survey, Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    The results of a survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy, Ontario…

  20. University Benefits Survey. Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1984 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: questions on general benefits, such as insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, and maternity leave policy;…

  1. Pension Planning: Questions about Continued Qualification of Deferred Compensation Plans.

    ERIC Educational Resources Information Center

    Billman, Brookes D., Jr.

    1979-01-01

    Explores and assesses the significance of three court cases as they bear on the ability of the Internal Revenue Service to revoke an initial favorable determination letter for pension and profit-sharing plans. Journal available from The Corporation Law Review, Warren, Gorham & Lamont, 210 South Street, Boston, Mass. 02111; $44.00/year. (Author/IRT)

  2. Labor Market Effects of Pensions and Implications for Teachers

    ERIC Educational Resources Information Center

    Friedberg, Leora; Turner, Sarah

    2010-01-01

    While the retirement security landscape has changed drastically for most workers over the last twenty years, traditional defined benefit (DB) pension plans remain the overwhelming norm for K-12 teachers. Because DB plans pay off fully with a fixed income after retirement only if a teacher stays in the profession for decades and yield little or…

  3. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... on service in the Mexican border period, World War I, World War II, the Korean conflict and the... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid...

  4. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... on service in the Mexican border period, World War I, World War II, the Korean conflict and the... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid...

  5. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... on service in the Mexican border period, World War I, World War II, the Korean conflict and the... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid...

  6. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... on service in the Mexican border period, World War I, World War II, the Korean conflict and the... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid...

  7. 38 CFR 3.314 - Basic pension determinations.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... on service in the Mexican border period, World War I, World War II, the Korean conflict and the... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... War may be entitled to an increased rate of pension if rated as being in need of regular aid...

  8. University Benefits Survey. Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a 1986 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self- administers insurance plans, communication of benefits, proposed changes in benefits, provision of accidental death and dismemberment insurance, maternity leave…

  9. University Benefits Survey: Part I (All Benefits Excluding Pensions).

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Information on all benefits, excluding pensions, provided by 16 Ontario universities is presented. The following general questions concerning benefits are covered: administration and insurance plans, communication of benefit programs to employees, proposed changes in benefits, provision of life and dismemberment insurance, and maternity leave…

  10. The Mexican Social Security counterreform: pensions for profit.

    PubMed

    Laurell, A C

    1999-01-01

    The social security counterreform, initiated in 1997, forms part of the neoliberal reorganization of Mexican society. The reform implies a profound change in the guiding principles of social security, as the public model based on integrality, solidarity, and redistribution is replaced by a model based on private administration of funds and services, individualization of entitlement, and reduction of rights. Its economic purpose is to move social services and benefits into the direct sphere of private capital accumulation. Although these changes will involve the whole social security system--old-age and disability pensions, health care, child care, and workers' compensation--they are most immediately evident in the pension scheme. The pay-as-you-go scheme is being replaced by privately managed individual retirement accounts which especially favor the big financial groups. These groups are gaining control over huge amounts of capital, are authorized to charge a high commission, and run no financial risks. The privatization of the system requires decisive state intervention with a legal change and a sizable state subsidy (1 to 1.5 percent of GNP) over five decades. The supposed positive impact on economic growth and employment is uncertain. A review of the new law and of the estimates of future annuities reveals shrinking pension coverage and inadequate incomes from pensions.

  11. Trouble Brewing: The Disaster of California State Pensions. State Research

    ERIC Educational Resources Information Center

    Buck, Stuart

    2010-01-01

    California has promised its public employees lavish pensions and retiree health benefits without setting aside nearly enough money to pay for those benefits. As a result, California already admits to a $75.5 billion shortfall in paying for these promises to public employees--$40.5 billion for the teachers' retirement plan (California State…

  12. Conflicts of Interest: State and Local Pension Fund Asset Management.

    ERIC Educational Resources Information Center

    Kohlmeier, Louis M.

    This booklet is part of a series of monographs focusing on conflicts of interest in different sectors of the financial industry. This particular study examines a number of conflict-of-interest problems related to the management of public pension funds. In his discussion, the author analyzes a variety of related problems, such as the selection of…

  13. Balancing Acts

    MedlinePlus

    ... a new type of balance therapy using computerized, virtual reality. UPMC associate professor Susan Whitney, Ph.D., developed ... a virtual grocery store in the university's Medical Virtual Reality Center. Patients walk on a treadmill and safely ...

  14. 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…

  15. 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…

  16. Teacher Pensions and Retirement Behavior: How Teacher Pension Rules Affect Behavior, Mobility, and Retirement. Working Paper 5

    ERIC Educational Resources Information Center

    Podgursky, Michael; Ehlert, Mark

    2007-01-01

    This paper examines late career mobility and retirement decisions for a cohort of mid-career Missouri public school teachers. Specifically, the paper follows a cohort of teachers whose combined age and experience totaled 45 or more years in fall 1991 through the 2005-06 school year. Like many public employee pensions, Missouri has a system that…

  17. 38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Automatic adjustment of section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and...

  18. 38 CFR 4.17 - Total disability ratings for pension based on unemployability and age of the individual.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Total disability ratings for pension based on unemployability and age of the individual. 4.17 Section 4.17 Pensions, Bonuses... Rating § 4.17 Total disability ratings for pension based on unemployability and age of the...

  19. 38 CFR 4.17 - Total disability ratings for pension based on unemployability and age of the individual.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Total disability ratings for pension based on unemployability and age of the individual. 4.17 Section 4.17 Pensions, Bonuses... Rating § 4.17 Total disability ratings for pension based on unemployability and age of the...

  20. 20 CFR 404.213 - Computation where you are eligible for a pension based on your noncovered employment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pension based on your noncovered employment. 404.213 Section 404.213 Employees' Benefits SOCIAL SECURITY... you are eligible for a pension based on your noncovered employment. (a) When applicable. Except as... entitled to a monthly pension(s) for which you first became eligible after 1985 based in whole or part...

  1. 38 CFR 3.30 - Frequency of payment of improved pension and parents' dependency and indemnity compensation (DIC).

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Frequency of payment of improved pension and parents' dependency and indemnity compensation (DIC). 3.30 Section 3.30 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation,...

  2. 38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Automatic adjustment of section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans.... Whenever the maximum annual rates of improved pension are increased by reason of the provisions of 38...

  3. Scrambling the Nest Egg: How Well Do Teachers Understand Their Pensions, and What Do They Think about Alternative Pension Structures? Working Paper 51

    ERIC Educational Resources Information Center

    DeArmond, Michael; Goldhaber, Dan

    2010-01-01

    This paper addresses two questions: How well do teachers understand their current pension plans? And, what do they think about alternative plan structures? The data come from administrative records and a 2006 survey of teachers in Washington State. The results suggest Washington's teachers are fairly knowledgeable about their pensions, though new…

  4. Scrambling the Nest Egg: How Well Do Teachers Understand Their Pensions and What Do They Think about Alternative Pension Structures? Conference Paper 2009-13

    ERIC Educational Resources Information Center

    DeArmond, Michael; Goldhaber, Dan

    2009-01-01

    In this paper we focus on two questions: How well do teachers understand their current pension plans? And, what do they think about alternative plan structures? The data come from administrative records and a 2006 survey of teachers in Washington State. The results suggest that Washington's teachers are fairly knowledge about their pensions,…

  5. Balance System

    NASA Technical Reports Server (NTRS)

    1988-01-01

    TherEx Inc.'s AT-1 Computerized Ataxiameter precisely evaluates posture and balance disturbances that commonly accompany neurological and musculoskeletal disorders. Complete system includes two-strain gauged footplates, signal conditioning circuitry, a computer monitor, printer and a stand-alone tiltable balance platform. AT-1 serves as assessment tool, treatment monitor, and rehabilitation training device. It allows clinician to document quantitatively the outcome of treatment and analyze data over time to develop outcome standards for several classifications of patients. It can evaluate specifically the effects of surgery, drug treatment, physical therapy or prosthetic devices.

  6. Next generation of individual account pension reforms in Latin America.

    PubMed

    Kritzer, Barbara E; Kay, Stephen J; Sinha, Tapen

    2011-01-01

    Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent "reform of the reform" of these pension systems, with a focus on the recent overhaul of the Chilean system and major reforms in Mexico, Peru, and Colombia. The authors analyze key elements of pension reform in the region relating to individual accounts: system coverage, fees, competition, investment, the impact of gender on benefits, financial education, voluntary savings, and payouts. PMID:21466033

  7. [Medical rehabilitation. Basic function of the German pension insurance].

    PubMed

    Korsukéwitz, C; Irle, H

    2010-10-01

    Medical rehabilitation is an important part of the German health care system in addition to medical and nursing care. For people with impairments, especially with chronic diseases, rehabilitation aims at emancipated participation in social life. The German pension insurance carries out rehabilitation mainly for gainfully employed people. To be entitled to these benefits legal and personal (medical) requirements must be fulfilled. The rehabilitation concepts of the German pension insurance are interdisciplinary, following the bio-psycho-social model of health and illness. Concepts of rehabilitation are presented exemplarily for musculoskeletal, oncologic, heart/circulation, metabolic/gastrointestinal, and neurological diseases as well as mental disorders. Elements of structure, process, and outcome quality are illustrated. Research topics in rehabilitation are presented.

  8. Next generation of individual account pension reforms in Latin America.

    PubMed

    Kritzer, Barbara E; Kay, Stephen J; Sinha, Tapen

    2011-01-01

    Latin America led the world in introducing individual retirement accounts intended to complement or replace defined benefit state-sponsored, pay-as-you-go systems. After Chile implemented the first system in 1981, a number of other Latin American countries incorporated privately managed individual accounts as part of their retirement income systems beginning in the 1990s. This article examines the subsequent "reform of the reform" of these pension systems, with a focus on the recent overhaul of the Chilean system and major reforms in Mexico, Peru, and Colombia. The authors analyze key elements of pension reform in the region relating to individual accounts: system coverage, fees, competition, investment, the impact of gender on benefits, financial education, voluntary savings, and payouts.

  9. [Drug expenditures of pensioners in 1997-2000].

    PubMed

    Swistak, Piotr; Błońska-Fajfrowska, Barbara

    2003-01-01

    The general purpose of the study, carried out in the group of pensioners was to determine the relation between drug prices, household income and amounts of money spent on drugs in the years 1997-2000. The study was based on representative data gathered from annual household budgets review by Polish Statistical Office and data from pharmaceutical market published in 'Vitamina C++' magazine. The used method combined descriptive, comparative, table-descriptive analysis with graphical analysis. During studied period the real value of expenses on drugs in pensioners' households rose by 39.3% and available income decreased by 5.8%. Increased expenses on drugs caused the rise of the proportion of on spending on drugs in total household expenditure. It rose from 3.9% in 1997 to 5.2% in 2000. Throughout this time period the drug prices increased in real terms: the highest growth (approx. 49%) was noticed in patients' co-payment to reimbursed drugs. Despite rise in spending on drugs, due to the increase in drug retail prices and increasing patients co-payment, pensioners in comparison with 1997, could buy only approx. 93% units of reimbursed drugs in 2000. The possibility of buying drugs within OTC group increased by 18%. PMID:12901276

  10. Balancing Eggs

    ERIC Educational Resources Information Center

    Mills, Allan

    2014-01-01

    Theory predicts that an egg-shaped body should rest in stable equilibrium when on its side, balance vertically in metastable equilibrium on its broad end and be completely unstable on its narrow end. A homogeneous solid egg made from wood, clay or plastic behaves in this way, but a real egg will not stand on either end. It is shown that this…

  11. 17 CFR 210.9-03 - Balance sheets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Balance sheets. 210.9-03... 1975 Bank Holding Companies § 210.9-03 Balance sheets. The purpose of this rule is to indicate the various items which, if applicable, should appear on the face of the balance sheets or in the...

  12. 17 CFR 210.5-02 - Balance sheets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Balance sheets. 210.5-02... 1975 Commercial and Industrial Companies § 210.5-02 Balance sheets. The purpose of this rule is to... otherwise permitted by the Commission, should appear on the face of the balance sheets or related...

  13. 17 CFR 210.5-02 - Balance sheets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Balance sheets. 210.5-02... 1975 Commercial and Industrial Companies § 210.5-02 Balance sheets. The purpose of this rule is to... otherwise permitted by the Commission, should appear on the face of the balance sheets or related...

  14. 17 CFR 210.9-03 - Balance sheets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Balance sheets. 210.9-03... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Bank Holding Companies § 210.9-03 Balance sheets... face of the balance sheets or in the notes thereto. Assets 1. Cash and due from banks. The amounts...

  15. 17 CFR 210.7-03 - Balance sheets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Balance sheets. 210.7-03... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Insurance Companies § 210.7-03 Balance sheets. (a... otherwise permitted by the Commission, should appear on the face of the balance sheets and in the...

  16. 17 CFR 210.9-03 - Balance sheets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Balance sheets. 210.9-03... 1975 Bank Holding Companies § 210.9-03 Balance sheets. The purpose of this rule is to indicate the various items which, if applicable, should appear on the face of the balance sheets or in the...

  17. 17 CFR 210.9-03 - Balance sheets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Balance sheets. 210.9-03... 1975 Bank Holding Companies § 210.9-03 Balance sheets. The purpose of this rule is to indicate the various items which, if applicable, should appear on the face of the balance sheets or in the...

  18. 17 CFR 210.7-03 - Balance sheets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Balance sheets. 210.7-03... 1975 Insurance Companies § 210.7-03 Balance sheets. (a) The purpose of this rule is to indicate the... the face of the balance sheets and in the notes thereto filed for persons to whom this...

  19. 17 CFR 210.7-03 - Balance sheets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Balance sheets. 210.7-03... 1975 Insurance Companies § 210.7-03 Balance sheets. (a) The purpose of this rule is to indicate the... the face of the balance sheets and in the notes thereto filed for persons to whom this...

  20. 17 CFR 210.9-03 - Balance sheets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Balance sheets. 210.9-03... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Bank Holding Companies § 210.9-03 Balance sheets... face of the balance sheets or in the notes thereto. Assets 1. Cash and due from banks. The amounts...

  1. 17 CFR 210.7-03 - Balance sheets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Balance sheets. 210.7-03... 1975 Insurance Companies § 210.7-03 Balance sheets. (a) The purpose of this rule is to indicate the... the face of the balance sheets and in the notes thereto filed for persons to whom this...

  2. 17 CFR 210.7-03 - Balance sheets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Balance sheets. 210.7-03... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Insurance Companies § 210.7-03 Balance sheets. (a... otherwise permitted by the Commission, should appear on the face of the balance sheets and in the...

  3. 17 CFR 210.5-02 - Balance sheets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Balance sheets. 210.5-02... 1975 Commercial and Industrial Companies § 210.5-02 Balance sheets. The purpose of this rule is to... otherwise permitted by the Commission, should appear on the face of the balance sheets or related...

  4. Planning and implementing health promotion in the workplace: a case study of the Du Pont Company experience.

    PubMed

    Bertera, R L

    1990-01-01

    This case study describes the needs assessment, design, implementation, and preliminary evaluation of a comprehensive workplace health promotion program. The company had 110,000 U.S. employees at more than 100 locations engaged in a variety of manufacturing, research, sales, and support occupations in 1980. The PRECEDE framework was used to focus program planning and evaluation on key areas of health knowledge, attitudes, and behavior. The needs assessment included use of company morbidity and mortality data, a survey of medical and human resources staff, and a survey of employees, spouses, and pensioners. An in-house network of lay committees, site medical personnel, and corporate health education, nutrition and fitness specialists was used to staff critical program functions. Interventions included: public health approaches to program kick-off and health risk assessment; group and self-directed lifestyle change activities; recognition and awards; and workplace climate changes such as smoking policies that favor nonsmokers. One pilot location experienced a 47.5% decline in hourly employee absenteeism over six years versus a 12.5% decline in the total Du Pont hourly workforce. A number of lessons are discussed on how to improve the planning, implementation, institutionalization, and evaluation of health promotion programs in large industrial companies. Four areas where future research and practice should be focused include: reaching spouses, sales personnel, shiftworkers, and employees at small sites; balancing what is popular with what reduces risks over the long-term; documenting program impacts when research resources are scarce; and integrating health promotion programs with workplace medical, safety, employee assistance and benefits programs.

  5. Balance (or Vestibular) Rehabilitation

    MedlinePlus

    ... for the Public / Hearing and Balance Balance (or Vestibular) Rehabilitation Audiologic (hearing), balance, and medical diagnostic tests help indicate whether you are a candidate for vestibular (balance) rehabilitation. Vestibular rehabilitation is an individualized balance ...

  6. 47 CFR 69.609 - End User Common Line hypothetical net balances.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 3 2014-10-01 2014-10-01 false End User Common Line hypothetical net balances... net balances. (a) If the company does not participate in the association tariff for such element, the hypothetical net balance shall be zero. (b) If the company does participate in the association tariff for...

  7. 47 CFR 69.609 - End User Common Line hypothetical net balances.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false End User Common Line hypothetical net balances... net balances. (a) If the company does not participate in the association tariff for such element, the hypothetical net balance shall be zero. (b) If the company does participate in the association tariff for...

  8. 47 CFR 69.609 - End User Common Line hypothetical net balances.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false End User Common Line hypothetical net balances... net balances. (a) If the company does not participate in the association tariff for such element, the hypothetical net balance shall be zero. (b) If the company does participate in the association tariff for...

  9. 47 CFR 69.609 - End User Common Line hypothetical net balances.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false End User Common Line hypothetical net balances... net balances. (a) If the company does not participate in the association tariff for such element, the hypothetical net balance shall be zero. (b) If the company does participate in the association tariff for...

  10. 47 CFR 69.609 - End User Common Line hypothetical net balances.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false End User Common Line hypothetical net balances... net balances. (a) If the company does not participate in the association tariff for such element, the hypothetical net balance shall be zero. (b) If the company does participate in the association tariff for...

  11. Balanced Can

    NASA Astrophysics Data System (ADS)

    Shakerin, Said

    2013-12-01

    The ordinary 12-oz beverage cans in the figures below are not held up with any props or glue. The bottom of such cans is stepped at its circumference for better stacking. When this kind of can is tilted, as shown in Fig. 1, the outside corners of the step touch the surface beneath, providing an effective contact about 1 cm wide. Because the contact is relatively wide and the geometry is symmetrical, it is easy to balance an empty can by simply adding an appropriate amount of water so that the overall center of mass is located directly above the contact. In fact, any amount of water between about 40 and 210 mL will work. A computational animation of this trick by Sijia Liang and Bruce Atwood that shows center of mass as a function of amount of added water is available at http://demonstrations.wolfram.com. Once there, search "balancing can."

  12. 75 FR 2594 - Proposed Information Collection (Compensation and Pension Examination Program (CPEP) Veterans...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-15

    ... Satisfaction Survey) Activity: Comment Request AGENCY: Veterans Health Administration, Department of Veterans...: Compensation and Pension Examination Program (CPEP) Veterans Satisfaction Survey, VA Form 10-0480. OMB...

  13. 18 CFR 367.1450 - Account 145, Notes receivable from associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL....1230). (b) On the balance sheet, accounts receivable from an associate company may be set off...

  14. Utilisation of health care system by chronic pain patients who applied for disability pensions.

    PubMed

    Højsted, J; Alban, A; Hagild, K; Eriksen, J

    1999-09-01

    The objective of this study was to investigate how economic compensation for disability (disability pensions) to chronic pain patients affected their utilisation of health care services. The study was carried out as a register investigation. Inclusion of 144 study patients was based on records from 1989 and 1990 of the Rehabilitation and Pension Board in the Municipality of Copenhagen. Only patients of Danish origin with chronic non-malignant pain were included. The study period was divided into three: Subperiod 1: The year preceding the submission of the application for a disability pension. Subperiod 2: The period from the submission of the application to the decision was made. Subperiod 3: The year following the final decision of the health authorities. The patients were divided into 4 Subgroups according to whether disability pensions was awarded or rejected, or whether the patients accepted or appealed the decision. Based on number and charges of visits to the GPs the total costs of care in the primary sector were calculated. By means of number of bed days, visits to outpatients clinics, operations, blood samples, and various investigations, the total costs of hospital care were calculated. We found that application for a disability pension in chronic pain patients significantly influenced the health care utilisation. Chronic pain patients had a significantly lower health care utilisation after receiving a disability pension than before the pension was awarded. Chronic pain patients who did not get a disability pension and those who were not satisfied with the level of the pension awarded, maintained their health care utilisation after the decision. The mean health care use by the patients who appealed the level of the pension was three times higher than the mean health care use by the patients who accepted the level of the pension awarded. The study may indicate that lack of or insufficient economic compensation from the social system in chronic pain patients

  15. Balancing "we" and "me".

    PubMed

    Congdon, Christine; Flynn, Donna; Redman, Melanie

    2014-10-01

    The open office is the dominant form of workspace design for good reason: It fosters collaboration, promotes learning, and nurtures strong culture. But what most companies fail to realize is that collaboration has a natural rhythm that requires both interaction and private contemplation. Companies have been trying for decades to find the balance between public and private workspace that best supports collaboration. In 1980 52% of U.S. employees lacked workspaces where they could concentrate without distraction. In response, high-walled cubicles took over the corporate landscape. By the late 1990s, the tide had turned, and only 23% of employees wanted more privacy, and 50% wanted more access to other people. Ever since, firms have been beefing up spaces that support collaboration and shrinking areas for individual work. But the pendulum seems to have swung too far: Once again, people feel a pressing need for privacy, not only to do heads-down work but to cope with the intensity of work today. To address these needs, according to the authors, we have to rethink our assumptions about privacy. Traditionally defined in physical terms, privacy is now about the individual's ability to control information and stimulation. In this article, the authors examine workspace design through the new lens of privacy and offer insights on how to foster teamwork and solitude. PMID:25509575

  16. Balancing "we" and "me".

    PubMed

    Congdon, Christine; Flynn, Donna; Redman, Melanie

    2014-10-01

    The open office is the dominant form of workspace design for good reason: It fosters collaboration, promotes learning, and nurtures strong culture. But what most companies fail to realize is that collaboration has a natural rhythm that requires both interaction and private contemplation. Companies have been trying for decades to find the balance between public and private workspace that best supports collaboration. In 1980 52% of U.S. employees lacked workspaces where they could concentrate without distraction. In response, high-walled cubicles took over the corporate landscape. By the late 1990s, the tide had turned, and only 23% of employees wanted more privacy, and 50% wanted more access to other people. Ever since, firms have been beefing up spaces that support collaboration and shrinking areas for individual work. But the pendulum seems to have swung too far: Once again, people feel a pressing need for privacy, not only to do heads-down work but to cope with the intensity of work today. To address these needs, according to the authors, we have to rethink our assumptions about privacy. Traditionally defined in physical terms, privacy is now about the individual's ability to control information and stimulation. In this article, the authors examine workspace design through the new lens of privacy and offer insights on how to foster teamwork and solitude.

  17. 75 FR 33237 - Defense Federal Acquisition Regulation Supplement; Contractor Insurance/Pension Review (DFARS...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-11

    ... Acquisition Regulation Supplement (DFARS) Case 2003-D050, published at 71 FR 9273, February 23, 2006, moved...; Contractor Insurance/Pension Review (DFARS Case 2009-D025) AGENCY: Defense Acquisition Regulations System... and relocate the requirements for conducting a Contractor Insurance/Pension Review from...

  18. 17 CFR 245.101 - Prohibition of insider trading during pension fund blackout periods.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Prohibition of insider trading during pension fund blackout periods. 245.101 Section 245.101 Commodity and Securities Exchanges... of insider trading during pension fund blackout periods. (a) Except to the extent otherwise...

  19. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., see section 116(h) of the Internal Revenue Code and § 29.116-2 of Regulations 111 (26 CFR 1949 ed... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Government wages, salaries, pensions and similar... Are Residents of Denmark and of Danish Corporations § 521.110 Government wages, salaries, pensions...

  20. 75 FR 77957 - Agency Information Collection (Pension Claim Questionnaire for Farm Income) Activity Under OMB...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-14

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Agency Information Collection (Pension Claim Questionnaire for Farm Income) Activity Under OMB... INFORMATION: Title: Pension Claim Questionnaire for Farm Income, VA Form 21- 4165. OMB Control Number:...

  1. 29 CFR 2520.101-4 - Annual funding notice for multiemployer defined benefit pension plans.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... format requirements of 29 CFR 2520.102-2. (d) When to furnish notice. A funding notice shall be furnished... pension plans. 2520.101-4 Section 2520.101-4 Labor Regulations Relating to Labor (Continued) EMPLOYEE... pension plans. (a) In general. (1) Except as provided in paragraph (a)(2) of this section, pursuant...

  2. 29 CFR 2520.101-6 - Multiemployer pension plan information made available on request.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... paragraph (b)(1) of this section in a manner consistent with the requirements of 29 CFR 2520.104b-1... 29 Labor 9 2011-07-01 2011-07-01 false Multiemployer pension plan information made available on... Requirements § 2520.101-6 Multiemployer pension plan information made available on request. (a) In general....

  3. 26 CFR 1.501(c)(18)-1 - Certain funded pension trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Certain funded pension trusts. 1.501(c)(18)-1... pension trusts. (a) In general. Organizations described in section 501(c)(18) are trusts created before... contributions of employees. In order to be exempt, such trusts must also meet the requirements set forth...

  4. A National Study of the Net Benefits of State Pension Plans for Educators

    ERIC Educational Resources Information Center

    Toutkoushian, Robert K.; Bathon, Justin M.; McCarthy, Martha M.

    2011-01-01

    Although benefits can be a sizable part of an educator's total compensation, there has been little scholarly inquiry into the state pension plans for educators. Despite the fact that all defined benefit plans rely on the same basic formula for calculating annual pensions, they vary across states in the multiplier used, the method for calculating…

  5. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... rates—Surviving children. (a) General. The provisions of this section apply to children of a deceased.... Children in custody of a surviving spouse who has basic eligibility to receive improved pension do not...

  6. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... rates—Surviving children. (a) General. The provisions of this section apply to children of a deceased.... Children in custody of a surviving spouse who has basic eligibility to receive improved pension do not...

  7. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... rates—Surviving children. (a) General. The provisions of this section apply to children of a deceased.... Children in custody of a surviving spouse who has basic eligibility to receive improved pension do not...

  8. 48 CFR 9904.412-64.1 - Transition Method for the CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... CAS Pension Harmonization Rule. 9904.412-64.1 Section 9904.412-64.1 Federal Acquisition Regulations... Transition Method for the CAS Pension Harmonization Rule. Contractors or subcontractors that become subject... through 7 Notes (Note 1) Actuarial Accrued Liability $2,470,500 $14,225,000 2 CAS Actuarial Value...

  9. 48 CFR 9904.412-64.1 - Transition Method for the CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... CAS Pension Harmonization Rule. 9904.412-64.1 Section 9904.412-64.1 Federal Acquisition Regulations... Transition Method for the CAS Pension Harmonization Rule. Contractors or subcontractors that become subject... through 7 Notes (Note 1) Actuarial Accrued Liability $2,470,500 $14,225,000 2 CAS Actuarial Value...

  10. 38 CFR 8.4 - Deduction of insurance premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... compensation, death compensation, dependency and indemnity compensation, retirement pay, disability pension, or death pension that may be due and payable to him under any laws administered by the Department of... similar awards may have been approved. (b) The monthly disability compensation, death...

  11. Halting a Runaway Train: Reforming Teacher Pensions for the 21st Century

    ERIC Educational Resources Information Center

    Lafferty, Michael B.

    2011-01-01

    When it comes to public-sector pensions, writes lead author Michael B. Lafferty in this report, "A major public-policy (and public-finance) problem has been defined and measured, debated and deliberated, but not yet solved. Except where it has been." As recounted in "Halting a Runaway Train: Reforming Teacher Pensions for the 21st Century", these…

  12. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... service which began before and extended into the Mexican border period or ended during World War I, or began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and...

  13. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... service which began before and extended into the Mexican border period or ended during World War I, or began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and...

  14. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... service which began before and extended into the Mexican border period or ended during World War I, or began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and...

  15. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... service which began before and extended into the Mexican border period or ended during World War I, or began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and...

  16. 38 CFR 3.17 - Disability and death pension; Mexican border period and later war periods.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... service which began before and extended into the Mexican border period or ended during World War I, or began or ended during World War II, the Korean conflict, the Vietnam era or the Persian Gulf War, if... pension; Mexican border period and later war periods. 3.17 Section 3.17 Pensions, Bonuses, and...

  17. A Legal Guide to State Pension Reform. Education Sector Policy Briefs

    ERIC Educational Resources Information Center

    Herriot-Hatfield, Jennie; Monahan, Amy; Rosenberg, Sarah; Tucker, Bill

    2012-01-01

    Just 18 minutes before the midnight signing deadline on May 15, 2010, Minnesota state legislators breathed a sigh of relief. Their bipartisan pension reform legislation, which passed both chambers by large margins and aimed to help shore up a potentially failing pension system, had just escaped a veto threat. Under pressure from his Republican…

  18. Labor Market Effects of Pensions and Implications for Teachers. Conference Paper 2009-06

    ERIC Educational Resources Information Center

    Friedberg, Leora; Turner, Sarah

    2009-01-01

    While the pension plan landscape has changed remarkably over the last two decades, with most private-sector workers seeing a shift from defined benefit (DB) to defined contribution (DC) plans, DB pension plans remain the overwhelming norm for K-12 teachers employed by state and local governments. With DB plans, teachers typically receive minimal…

  19. "But the Pension Fund Was Just "SITTING" There...": The Politics of Teacher Retirement Plans

    ERIC Educational Resources Information Center

    Hess, Frederick M.; Squire, Juliet P.

    2010-01-01

    The tension at the heart of pension politics is the incentive to satisfy today's claimants in the here and now at the expense of long-term concerns. Teacher pensions, in particular, pose two challenges. The first is that political incentives invite irresponsible fiscal stewardship, as public officials make outsized short-term commitments to…

  20. The Origins of Retirement in Higher Education: The Carnegie Pension System.

    ERIC Educational Resources Information Center

    Graebner, William

    1979-01-01

    The history of the Carnegie pension system and the contributions of the Carnegie Foundation for the Advancement of Teaching (CFAT) and Henry Pritchett toward its development are discussed. General problems and criticisms of the CFAT and pension plans in academe are examined. (SF)

  1. 48 CFR 52.215-15 - Pension adjustments and asset reversions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Pension adjustments and asset reversions. 52.215-15 Section 52.215-15 Federal Acquisition Regulations System FEDERAL ACQUISITION... the numerator of the fraction at 48 CFR 9904.413-50(c)(12)(vi) shall be the sum of the pension...

  2. Teachers' Pension Systems in Great Britain. Bulletin, 1913, No. 34. Whole Number 544

    ERIC Educational Resources Information Center

    Sies, Raymond W.

    1913-01-01

    There is in the United States an increasing interest in pensions for teachers. In several cities and States some form of pension system has been adopted. Public opinion on this subject is, however by no means unanimous. Many doubt the wisdom or justice extending to one class of public servants a consideration and help withheld from another class.…

  3. Underfunded Teacher Pension Plans: It's Worse than You Think. Civic Report No. 61

    ERIC Educational Resources Information Center

    Barro, Josh; Buck, Stuart

    2010-01-01

    To all the other fiscal travails facing this country's states and largest cities, now add their pension obligations, which are far greater than they may realize or are willing to admit. This paper focuses on the crisis in funding teachers' pensions, because education is often the largest program area in state budgets, making it an obvious target…

  4. Pension-Induced Rigidities in the Labor Market for School Leaders. Working Paper 67

    ERIC Educational Resources Information Center

    Koedel, Cory; Grissom, Jason A.; Ni, Shawn; Podgursky, Michael

    2012-01-01

    Educators in public schools in the United States are typically enrolled in defined-benefit pension plans, which penalize across-plan mobility. We use administrative data from Missouri to examine how the mobility penalties affect the labor market for school leaders, and show that pension borders greatly reduce leadership flows across schools. Our…

  5. Evaluating Retirement Income Security for Illinois Public School Teachers. Public Pension Project Report

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Southgate, Benjamin G.

    2014-01-01

    The financial problems afflicting the Illinois teacher pension plan have grabbed headlines. An equally important problem, though underappreciated, is that relatively few teachers benefit much from the plan. This report evaluates the pension benefits provided to Illinois public school teachers. The researchers project annual and lifetime pension…

  6. Pensions, tax and the anaesthetist: significant implications for workforce planning.

    PubMed

    Pandit, J J

    2016-08-01

    This paper shows how recent tax changes to pensions (i.e. new lifetime and annual allowance contribution limits) mean that NHS consultants will need to adopt one of four rational strategies to work and financial planning. Two of those strategies (termed 'Earn Fast, Drop Out' and 'Never Enter') involve a break between work and pensions. The logical consequence of this break is that consultants may exercise options to maximise their total income, which in turn will result in less work within the NHS and more work in alternative higher paying (e.g. private) sectors. A third strategy ('Go Slow, Stay Low') also involves less-than-full-time NHS work. Only one option ('Do Nothing' as a result of the tax changes) has no effect. In short, the tax changes will predictably lead to future senior consultants devoting proportionately much less of their time to NHS work than before. The article discusses the important implications of this conclusion for NHS workforce planning.

  7. Behavioral economics perspectives on public sector pension plans

    PubMed Central

    BESHEARS, JOHN; CHOI, JAMES J.; LAIBSON, DAVID; MADRIAN, BRIGITTE C.

    2011-01-01

    We describe the pension plan features of the states and the largest cities and counties in the U.S. Unlike in the private sector, defined benefit (DB) pensions are still the norm in the public sector. However, a few jurisdictions have shifted toward defined contribution (DC) plans as their primary savings plan, and fiscal pressures are likely to generate more movement in this direction. Holding fixed a public employee’s work and salary history, we show that DB retirement income replacement ratios vary greatly across jurisdictions. This creates large variation in workers’ need to save for retirement in other accounts. There is also substantial heterogeneity across jurisdictions in the savings generated in primary DC plans because of differences in the level of mandatory employer and employee contributions. One notable difference between public and private sector DC plans is that public sector primary DC plans are characterized by required employee or employer contributions (or both), whereas private sector plans largely feature voluntary employee contributions that are supplemented by an employer match. We conclude by applying lessons from savings behavior in private sector savings plans to the design of public sector plans. PMID:21789032

  8. Pensions, tax and the anaesthetist: significant implications for workforce planning.

    PubMed

    Pandit, J J

    2016-08-01

    This paper shows how recent tax changes to pensions (i.e. new lifetime and annual allowance contribution limits) mean that NHS consultants will need to adopt one of four rational strategies to work and financial planning. Two of those strategies (termed 'Earn Fast, Drop Out' and 'Never Enter') involve a break between work and pensions. The logical consequence of this break is that consultants may exercise options to maximise their total income, which in turn will result in less work within the NHS and more work in alternative higher paying (e.g. private) sectors. A third strategy ('Go Slow, Stay Low') also involves less-than-full-time NHS work. Only one option ('Do Nothing' as a result of the tax changes) has no effect. In short, the tax changes will predictably lead to future senior consultants devoting proportionately much less of their time to NHS work than before. The article discusses the important implications of this conclusion for NHS workforce planning. PMID:27396246

  9. Shaft balancing

    DOEpatents

    Irwin, John A.

    1979-01-01

    A gas turbine engine has an internal drive shaft including one end connected to a driven load and an opposite end connected to a turbine wheel and wherein the shaft has an in situ adjustable balance system near the critical center of a bearing span for the shaft including two 360.degree. rings piloted on the outer diameter of the shaft at a point accessible through an internal engine panel; each of the rings has a small amount of material removed from its periphery whereby both of the rings are precisely unbalanced an equivalent amount; the rings are locked circumferentially together by radial serrations thereon; numbered tangs on the outside diameter of each ring identify the circumferential location of unbalance once the rings are locked together; an aft ring of the pair of rings has a spline on its inside diameter that mates with a like spline on the shaft to lock the entire assembly together.

  10. 26 CFR 1.404(a)-4 - Pension and annuity plans; limitations under section 404(a)(1)(A).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-4 Pension and annuity plans; limitations under section 404(a)(1)(A). (a)...

  11. 26 CFR 35.3405-1 - Questions and answers relating to withholding on pensions, annuities, and certain other deferred...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on pensions, annuities, and certain other deferred income. 35.3405-1 Section 35.3405-1 Internal... withholding on pensions, annuities, and certain other deferred income. The following questions and answers relate to withholding on pensions, annuities, and other deferred income under section 3405 of...

  12. 26 CFR 1.404(a)-5 - Pension and annuity plans; limitations under section 404(a)(1)(B).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-5 Pension and annuity plans; limitations under section...

  13. 26 CFR 1.404(a)-5 - Pension and annuity plans; limitations under section 404(a)(1)(B).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-5 Pension and annuity plans; limitations under section 404(a)(1)(B). (a)...

  14. 20 CFR 404.243 - Computation where you are eligible for a pension based on noncovered employment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pension based on noncovered employment. 404.243 Section 404.243 Employees' Benefits SOCIAL SECURITY... for a pension based on noncovered employment. The provisions of § 404.213 are applicable to... of living amount), minus one-half the portion of your monthly pension which is due to noncovered...

  15. 20 CFR 1002.261 - Who is responsible for funding any plan obligation to provide the employee with pension benefits?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... obligation to provide the employee with pension benefits? 1002.261 Section 1002.261 Employees' Benefits... and Benefits Pension Plan Benefits § 1002.261 Who is responsible for funding any plan obligation to provide the employee with pension benefits? With the exception of multiemployer plans, which have...

  16. 26 CFR 1.404(a)-4 - Pension and annuity plans; limitations under section 404(a)(1)(A).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-4 Pension and annuity plans; limitations under section...

  17. 20 CFR 1002.266 - What are the obligations of a multiemployer pension benefit plan under USERRA?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pension benefit plan under USERRA? 1002.266 Section 1002.266 Employees' Benefits OFFICE OF THE ASSISTANT... SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994 Reemployment Rights and Benefits Pension Plan Benefits § 1002.266 What are the obligations of a multiemployer pension benefit plan under USERRA?...

  18. 20 CFR 225.54 - Recomputation when an employee is eligible for periodic pension payments based on other than...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for periodic pension payments based on other than railroad or social security earnings. 225.54 Section... eligible for periodic pension payments based on other than railroad or social security earnings. (a) Description. This recomputation serves as a reduction in the PIA for entitlement to a periodic pension...

  19. 20 CFR 1002.261 - Who is responsible for funding any plan obligation to provide the employee with pension benefits?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... obligation to provide the employee with pension benefits? 1002.261 Section 1002.261 Employees' Benefits... and Benefits Pension Plan Benefits § 1002.261 Who is responsible for funding any plan obligation to provide the employee with pension benefits? With the exception of multiemployer plans, which have...

  20. 29 CFR 2520.104-27 - Alternative method of compliance for certain unfunded dues financed pension plans maintained by...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... financed pension plans maintained by employee organizations. 2520.104-27 Section 2520.104-27 Labor... Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations. (a) Scope. Under the authority of section 110 of the Act, a pension benefit plan that meets...

  1. 48 CFR 52.215-18 - Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Plans for Postretirement Benefits (PRB) Other Than Pensions. 52.215-18 Section 52.215-18 Federal... Postretirement Benefits (PRB) Other Than Pensions. As prescribed in 15.408(j), insert the following clause: Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions (JUL 2005) (a)...

  2. 26 CFR 1.404(a)-6 - Pension and annuity plans; limitations under section 404(a)(1)(C).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-6 Pension and annuity plans; limitations under section...

  3. 26 CFR 1.404(a)-6 - Pension and annuity plans; limitations under section 404(a)(1)(C).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-6 Pension and annuity plans; limitations under section 404(a)(1)(C)....

  4. 20 CFR 225.54 - Recomputation when an employee is eligible for periodic pension payments based on other than...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for periodic pension payments based on other than railroad or social security earnings. 225.54 Section... eligible for periodic pension payments based on other than railroad or social security earnings. (a) Description. This recomputation serves as a reduction in the PIA for entitlement to a periodic pension...

  5. 29 CFR 2520.104-23 - Alternative method of compliance for pension plans for certain selected employees.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Alternative method of compliance for pension plans for... pension plans for certain selected employees. (a) Purpose and scope. (1) This section contains an... Employee Retirement Income Security Act of 1974 for unfunded or insured pension plans maintained by...

  6. 20 CFR 404.288 - Recomputing when you are entitled to a monthly pension based on noncovered employment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... monthly pension based on noncovered employment. 404.288 Section 404.288 Employees' Benefits SOCIAL... monthly pension based on noncovered employment. (a) After entitlement to old-age or disability insurance... later become entitled to a monthly pension based on noncovered employment, we may recompute your...

  7. 29 CFR 2520.104-27 - Alternative method of compliance for certain unfunded dues financed pension plans maintained by...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... financed pension plans maintained by employee organizations. 2520.104-27 Section 2520.104-27 Labor... Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations. (a) Scope. Under the authority of section 110 of the Act, a pension benefit plan that meets...

  8. 48 CFR 52.215-18 - Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Plans for Postretirement Benefits (PRB) Other Than Pensions. 52.215-18 Section 52.215-18 Federal... Postretirement Benefits (PRB) Other Than Pensions. As prescribed in 15.408(j), insert the following clause: Reversion or Adjustment of Plans for Postretirement Benefits (PRB) Other Than Pensions (JUL 2005) (a)...

  9. 3 CFR - Designation of Officers of the Pension Benefit Guaranty Corporation To Act as Director of the...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 3 The President 1 2014-01-01 2014-01-01 false Designation of Officers of the Pension Benefit Guaranty Corporation To Act as Director of the Pension Benefit Guaranty Corporation Presidential Documents Other Presidential Documents Memorandum of February 1, 2013 Designation of Officers of the Pension Benefit Guaranty Corporation To Act as...

  10. 78 FR 8953 - Designation of Officers of the Pension Benefit Guaranty Corporation To Act as Director of the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-06

    ... Documents#0;#0; ] Memorandum of February 1, 2013 Designation of Officers of the Pension Benefit Guaranty Corporation To Act as Director of the Pension Benefit Guaranty Corporation Memorandum for the Director of the Pension Benefit Guaranty Corporation By the authority vested in me as President by the Constitution...

  11. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  12. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  13. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  14. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  15. 47 CFR 32.101 - Structure of the balance sheet accounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Structure of the balance sheet accounts. 32.101... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.101 Structure of the balance sheet accounts. The Balance Sheet accounts shall be maintained as...

  16. [Company health promotion as a possible preparatory stage of effective rehabilitation].

    PubMed

    Köpke, K-H

    2012-01-01

    In Section 20a of Book 5 of the German Social Code (SGB V), the legislator obliged the health insurance funds to carry out company health promotion in cooperation with the accident insurance agency in charge. He thus created a foundation for more health and secure earnings or employment potential in the companies. At the same time company health promotion permits detecting threats to this potential. That helps to identify a possible need for rehabilitation at an earlier stage and to take appropriate action.To verify whether and how this instrument of preventive health policy is being used, an empirical study explored the actual application of that legal provision in small and medium-sized enterprises in particular. The law, administrative measures and company everyday evidence were set against each other under legal and de facto aspects, which showed obvious deficits in applying the law. Proposals for better company health promotion are derived from these findings. In the first place, actors in administration and self-management of the statutory health and accident insurance schemes are addressed to this end, in anticipation of enhanced implementation. A premature reduction of earning capacity could thus be counteracted. Pension insurants could retain gainful employment for a longer time, companies would have a more reliable employee basis. Social insurance carriers, notably the health and pension insurance schemes, would have to spend less in the end. A development like that would be a benefit for all--including the state.

  17. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  18. 18 CFR 367.1010 - Account 101, Service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a)...

  19. Disability Pensions due to Skin Diseases: A Cohort Study in Swedish Construction Workers.

    PubMed

    Meding, Birgitta; Wrangsjö, Karin; Burdorf, Alex; Järvholm, Bengt

    2016-02-01

    Disability pensions due to skin diseases in Swedish male construction workers were studied by linking data from pension registers and an occupational health service. Incidence rates of disability pensions for cement workers, painters and plumbers were compared with 2 control groups. A total of 623 disability pensions were granted during 4 decades of follow-up. The main diagnoses were eczema (36%) and psoriasis (49%). Pensions were mostly granted in the age range 55-64 years. Among painters, cement workers and plumbers the incidence rates for disability pensions were 33.3, 24.5 and 20.4 cases/100,000 person-years, respectively, compared with 13.7 and 9.2 cases/100,000 person-years in control groups. Relative risks were highest for eczema, and were notable for psoriasis. Attributable fractions for eczema were 90% in cement workers and painters and 75% in plumbers compared with control groups. Attributable fractions for psoriasis in the occupational groups studied were in the range 54-67%. In conclusion, eczema and psoriasis have a high impact on loss of work ability, as reflected by disability pensions.

  20. HMGB1 loves company.

    PubMed

    Bianchi, Marco E

    2009-09-01

    HMGB1, outside of a cell, is a trigger of inflammation and a stimulus for tissue reconstruction; the balance may depend on the complexes it forms with other molecules. HMGB1 is the prime example of a danger signal that originates from the damaged self rather than from invading pathogens. HMGB1 is released by cells that die traumatically and is secreted by cells destined to die and by activated cells of the innate immunity system. As a danger signal, HMGB1 is expected to trigger inflammation, but recent reports indicate that pure recombinant HMGB1 has no proinflammatory activity and only acts as a chemoattractant and a mitogen. However, HMGB1 forms highly inflammatory complexes with ssDNA, LPS, IL-1beta, and nucleosomes, which interact with TLR9, TLR4, IL-1R, and TLR2 receptors, respectively. Thus, HMGB1 has dual activities, solo or in company; I speculate that this may serve our body's necessity to sacrifice or reconstruct tissues as required by the presence or absence of pathogens.

  1. 26 CFR 1.404(a)-7 - Pension and annuity plans; contributions in excess of limitations under section 404(a)(1...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Pension and annuity plans; contributions in... (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-7 Pension... section 404(a)(1)(D). When contributions paid by an employer in a taxable year to or under a pension...

  2. 26 CFR 1.404(a)-7 - Pension and annuity plans; contributions in excess of limitations under section 404(a)(1...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; contributions in... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-7 Pension and annuity...)(D). When contributions paid by an employer in a taxable year to or under a pension or annuity...

  3. Writing by Number: Teaching Students to Read the Balance Sheet.

    ERIC Educational Resources Information Center

    Cross, Mary

    1990-01-01

    Describes an assignment in which students write a short memo report analyzing and comparing both what a company says in its annual report and what its balance sheet shows. Describes four simple mathematical formulas students can use to quickly diagnose a company's financial health. Appends a sample of the short report format. (RS)

  4. Implications of economic transition and demographics for financing pensions in the former socialist economies.

    PubMed

    Jenkins, G P

    1993-01-01

    "This paper is concerned primarily with the financing of pensions, or the old-age income maintenance portion of the social security system. While the discussion here will be limited to Hungary and Poland, most of the post-socialist countries of East and Central Europe and of the former Soviet Union face similar problems." The author suggests "a set of alternative pension financing strategies....A novel approach is to replace the payroll tax with part of a value-added tax, which may be a good short run solution to current financial crises of the pension systems in these countries." PMID:12233621

  5. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1460... balances subject to current settlement in open accounts with associate companies. Items that do not bear...

  6. [Applicants for disability pensions in the municipality of Tårnby before and after the pension reform of 1984. Social characteristics and abuse of alcohol and drugs].

    PubMed

    Andersen, J S; Ostergård, B M; Andersen, P; Mortensen, E M

    1989-06-26

    One hundred and eighty-eight and 167 first applications for disability pensions in 1981 and 1985 respectively were examined. Social parameters, diagnoses and the occurrence of alcohol and drug abuse were studied. There was a decrease in the number of male applicants and a small increase of female applicants from 1981 til 1985. Unskilled workers were overrepresented. Most applicants had been working within the last two years before the pension was awarded, and generally they had had long job periods. In 1985, had only 27% of the applicants under 50 attempted rehabilitation, and 12% had received social security allowances. The new types of social pensions were mostly awareded to married women of more than 50 years of age. Pensioning caused by a combination of social and health circumstances was rare. Female applicants were generally awarded lower pensions than male applicants. More than half of the diagnoses included mental diseases, diseases of the musculo-skeletal system and disease of the circulation. In 1985, 15% of the applicants were abusers, mainly of alcohol. 50% of male applicants younger than 50 years of age were abusers. The abusers were very disabled.

  7. Introducing the Balanced Scorecard: Creating Metrics to Measure Performance

    ERIC Educational Resources Information Center

    Gumbus, Andra

    2005-01-01

    This experiential exercise presents the concept of the Balanced Scorecard (BSC) and applies it in a university setting. The Balanced Scorecard was developed 12 years ago and has grown in popularity and is used by more than 50% of the Fortune 500 companies as a performance measurement and strategic management tool. The BSC expands the traditional…

  8. Empirical analysis of retirement pension and IFRS adoption effects on accounting information: glance at IT industry.

    PubMed

    Kim, JeongYeon

    2014-01-01

    This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended. PMID:25013868

  9. Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry

    PubMed Central

    2014-01-01

    This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended. PMID:25013868

  10. 77 FR 33241 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-05

    ... Benefits Security Administration Advisory Council on Employee Welfare and Pension Benefit Plans..., corporate trust, actuarial counseling, investment counseling, investment management, and accounting; and... Security Administration. BILLING CODE 4510-29-P...

  11. Empirical analysis of retirement pension and IFRS adoption effects on accounting information: glance at IT industry.

    PubMed

    Kim, JeongYeon

    2014-01-01

    This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

  12. 22 CFR 19.9-3 - Computation and payment of pension to former spouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the annuity to which the principal is entitled on the date the divorce becomes final, or, if not then... located, pension payments to him/her will be initiated at that time at the rate that would have...

  13. Pension rights rule for part-time employees may include past service.

    PubMed

    1994-12-01

    The RCN is advising all its members with previous part- time service who were barred from pension scheme membership they must lodge an application for an industrial tribunal hearing through their regional office before Christmas.

  14. 38 CFR 3.960 - Section 306 and old-law pension protection.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Section 306 and old-law... countable annual income, determined under §§ 3.250 to 3.270, exceeds the applicable amount stated in § 3.26... the applicable amount stated in § 3.26(c). (6) A section 306 pensioner has a net worth of such...

  15. 38 CFR 3.960 - Section 306 and old-law pension protection.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Section 306 and old-law... countable annual income, determined under §§ 3.250 to 3.270, exceeds the applicable amount stated in § 3.26... the applicable amount stated in § 3.26(c). (6) A section 306 pensioner has a net worth of such...

  16. 38 CFR 3.960 - Section 306 and old-law pension protection.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Section 306 and old-law... countable annual income, determined under §§ 3.250 to 3.270, exceeds the applicable amount stated in § 3.26... the applicable amount stated in § 3.26(c). (6) A section 306 pensioner has a net worth of such...

  17. Costs of Extending the Noncontributory Pension Program for Elderly: The Mexican Case.

    PubMed

    Aguila, Emma; Mejia, Nelly; Perez-Arce, Francisco; Ramirez, Edgar; Rivera Illingworth, Alfonso

    2016-01-01

    Population aging coupled with high poverty rates among older persons and a lack of access to social-security benefits or traditional support systems have led governments in low and middle-income countries to introduce non-contributory pension programs for the elderly. This article reviews a non-contributory pension program introduced in Mexico in 2007 that has since expanded greatly. We use a variety of sources to estimate current and future costs of this program.

  18. Section 1: Company directory

    SciTech Connect

    Not Available

    1991-12-01

    This is a 1992 directory of those companies doing business in all areas of the independent power producers industry. The listing includes the company name, address, telephone and FAX numbers, and the name of a company contact. The listing is international in scope.

  19. Inequality of pension arrangements among different segments of the labor force in China.

    PubMed

    Wu, Ling

    2013-01-01

    Social security for older people in China today has been established institutionally. However, there are substantial problems such as coverage, affordability, fund management, and corruption. This paper aims to provide a general picture of China's social security system for older people and to argue that the inequality of pension arrangements among different segments of the labor force is one of the most conspicuous problems challenging the Chinese government. Four unequal aspects of the pension system concerning the financing resources and pension levels are examined in this paper: (1) unequal institutional arrangements among different sectors, (2) unbalanced governmental expenditure in pension provision, (3) an increasing gap in pension levels between urban and rural areas, and (4) uncovered groups such as the unemployed and self-employed. Historical, economic, and political reasons all contribute to this unequal institution under transition from socialism to a market-oriented economy. At present, it is urgent for the central government to take measures to integrate the various pension arrangements into the unified Old Age Insurance and to reduce the gaps among different regions. PMID:23570510

  20. Inequality of pension arrangements among different segments of the labor force in China.

    PubMed

    Wu, Ling

    2013-01-01

    Social security for older people in China today has been established institutionally. However, there are substantial problems such as coverage, affordability, fund management, and corruption. This paper aims to provide a general picture of China's social security system for older people and to argue that the inequality of pension arrangements among different segments of the labor force is one of the most conspicuous problems challenging the Chinese government. Four unequal aspects of the pension system concerning the financing resources and pension levels are examined in this paper: (1) unequal institutional arrangements among different sectors, (2) unbalanced governmental expenditure in pension provision, (3) an increasing gap in pension levels between urban and rural areas, and (4) uncovered groups such as the unemployed and self-employed. Historical, economic, and political reasons all contribute to this unequal institution under transition from socialism to a market-oriented economy. At present, it is urgent for the central government to take measures to integrate the various pension arrangements into the unified Old Age Insurance and to reduce the gaps among different regions.

  1. Balance in Assessment

    ERIC Educational Resources Information Center

    White, Richard

    2007-01-01

    The review by Black and Wiliam of national systems makes clear the complexity of assessment, and identifies important issues. One of these is "balance": balance between local and central responsibilities, balance between the weights given to various purposes of schooling, balance between weights for various functions of assessment, and balance…

  2. Dynamic balance improvement program

    NASA Technical Reports Server (NTRS)

    Butner, M. F.

    1983-01-01

    The reduction of residual unbalance in the space shuttle main engine (SSME) high pressure turbopump rotors was addressed. Elastic rotor response to unbalance and balancing requirements, multiplane and in housing balancing, and balance related rotor design considerations were assessed. Recommendations are made for near term improvement of the SSME balancing and for future study and development efforts.

  3. A Question of Balance

    ERIC Educational Resources Information Center

    Claxton, David B.; Troy, Maridy; Dupree, Sarah

    2006-01-01

    Most authorities consider balance to be a component of skill-related physical fitness. Balance, however, is directly related to health, especially for older adults. Falls are a leading cause of injury and death among the elderly. Improved balance can help reduce falls and contribute to older people remaining physically active. Balance is a…

  4. Balancing Vanguard Satellites

    NASA Technical Reports Server (NTRS)

    Simkovich, A.; Baumann, Robert C.

    1961-01-01

    The Vanguard satellites and component parts were balanced within the specified limits by using a Gisholt Type-S balancer in combination with a portable International Research and Development vibration analyzer and filter, with low-frequency pickups. Equipment and procedures used for balancing are described; and the determination of residual imbalance is accomplished by two methods: calculation, and graphical interpretation. Between-the-bearings balancing is recommended for future balancing of payloads.

  5. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  6. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  7. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  8. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  9. 47 CFR 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Balance sheet accounts for other than regulated... for Balance Sheet Accounts § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. Balance sheet accounts to be maintained by Class A and Class B telephone companies for other...

  10. 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…

  11. [Paradoxical welfare perception by the baby boom generation around 2025. 3 scenarios for pension and care].

    PubMed

    Jansweijer, R

    1997-04-01

    Public pension (AOW), supplementary pensions and care-arrangements together constitute the important financial arrangements for the elderly in the Netherlands. The ageing process jeopardizes them all, although the uncertainty about the future development of supplementary pensions is huge. The problems with the care provision will probably be bigger than those for the public pension, because other factors (like age-dependent use of care and insufficient growth of labour productivity in the care sector) add to the growth of expenses due to the rising share of elderly persons in the population. Therefore, contributions of the elderly will be necessary, collectively or individually. A growing standard of living, shifting the criteria for an acceptable minimum standard, both in income and care, sets a major problem. The consequences of changes in the standard of living and in the perception of acceptable minimal standards are explored in three scenarios. If the standard of living does not grow much (scenario 1), future elderly persons will be more prosperous compared to younger individuals and their capacity to contribute to the growing expenses for care will grow. If however the standard of living grows strongly (scenario 2 and 3), future elderly persons will impoverish compared to younger adults. Furthermore, their ability to pay will diminish. This is even more so the case, as in this situation the prices of care will be higher. If the public pension becomes the most important component in the pension system, the incomes of most retired people will be near a relatively high social minimum level. However, if supplementary pensions become most important, the differences in wealth within the retired population will be marked.

  12. Nonlinear Differential Equations and Feedback Control Design for the Urban-Rural Resident Pension Insurance in China

    NASA Astrophysics Data System (ADS)

    Wang, Lijian

    2015-12-01

    Facing many problems of the urban-rural resident pension insurance system in China, one should firstly make sure that this system can be optimized. This paper, based on the modern control theory, sets up differential equations as models to describe the urban-rural resident pension insurance system, and discusses the globally asymptotic stability in the sense of Liapunov for the urban-rural resident pension insurance system in the new equilibrium point. This research sets the stage for our further discussion, and it is theoretically important and convenient for optimizing the urban-rural resident pension insurance system.

  13. The occurrence of disability and early old-age pensions among members of the carpenters and cabinet makers' trade union.

    PubMed

    Sabroe, S; Olsen, J

    1980-01-01

    The objectives of this study were to estimate the incidence of receiving an early retirement pension among a group of skilled workers and to examine the pattern of the major categories of diagnoses for which pensions were awarded. During the period April 1, 1971 to March 31, 1976, 589 union members were awarded disability pensions and 361 were awarded early old-age pensions. The incidence density of disability pensions is very low among young union members but is observed to increase with age. The Standard Disability Ratio also increases with age, indicating that the age-specific disability pensioning rate increases more rapidly among union members than among the standard population of all men in Denmark. The low rate of pensioning observed among young union members is probably due to healthy worker selection. Low Standard Disability Ratios are found for early old-age pensioners when a standard population of all men in Denmark is used. An examination was made of the diagnoses for which disability pensions were awarded in the two largest occupational sub-groups of the union, cabinet makers and carpenters. Carpenters were found to have high Standard Proportional Ratio for the category "accidents" while cabinet makers have high ratio for the category "diseases of the nervous system".

  14. 75 FR 5075 - Coalinga Cogeneration Company, Kern River Cogeneration Company, Mid-Set Cogeneration Company...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-01

    ...-612-000; ER10-611-000] Coalinga Cogeneration Company, Kern River Cogeneration Company, Mid-Set Cogeneration Company, Salinas River Cogeneration Company, Sargent Canyon Cogeneration Company, Sycamore Cogeneration Company; Supplemental Notice That Initial Market-Based Rate Filing Includes Request for...

  15. Audit of Sandia Corporation`s pension plans and other prefunded benefits

    SciTech Connect

    Not Available

    1994-04-06

    The audit disclosed that Sandia`s pension plans had $588.9 million in excess assets as of December 31, 1990, on a current value basis. If plan terminations and spin-offs occurred, at least $408.8 million of this amount could be returned to the Government without affecting the pension benefits that Sandia employees and retirees have earned. We recommended that Albuquerque take the necessary action to reduce the excess assets in the pension plans and recover the Government`s share. However, Albuquerque disagreed with the recommendation. Albuquerque justified leaving the excess assets in the pension plans to fund future plan amendments; to avoid future funding contributions; to avoid the costs and time-consuming administrative steps associated with taking action; and to prevent damaging effects on employee morale. We analyzed these points, and concluded that they should not prevent the Department from initiating action to return excess assets to the Government. Actuarial analysis of the pension plans showed that, even if certain plan adjustments were made, the plans were overfunded by $256 million as of December 31, 1991 (on an actuarial value basis).

  16. Balance Calibration – A Method for Assigning a Direct-Reading Uncertainty to an Electronic Balance.

    SciTech Connect

    Mike Stears

    2010-07-01

    Paper Title: Balance Calibration – A method for assigning a direct-reading uncertainty to an electronic balance. Intended Audience: Those who calibrate or use electronic balances. Abstract: As a calibration facility, we provide on-site (at the customer’s location) calibrations of electronic balances for customers within our company. In our experience, most of our customers are not using their balance as a comparator, but simply putting an unknown quantity on the balance and reading the displayed mass value. Manufacturer’s specifications for balances typically include specifications such as readability, repeatability, linearity, and sensitivity temperature drift, but what does this all mean when the balance user simply reads the displayed mass value and accepts the reading as the true value? This paper discusses a method for assigning a direct-reading uncertainty to a balance based upon the observed calibration data and the environment where the balance is being used. The method requires input from the customer regarding the environment where the balance is used and encourages discussion with the customer regarding sources of uncertainty and possible means for improvement; the calibration process becomes an educational opportunity for the balance user as well as calibration personnel. This paper will cover the uncertainty analysis applied to the calibration weights used for the field calibration of balances; the uncertainty is calculated over the range of environmental conditions typically encountered in the field and the resulting range of air density. The temperature stability in the area of the balance is discussed with the customer and the temperature range over which the balance calibration is valid is decided upon; the decision is based upon the uncertainty needs of the customer and the desired rigor in monitoring by the customer. Once the environmental limitations are decided, the calibration is performed and the measurement data is entered into a

  17. Financial circumstances of the elderly in Denmark--now and in the coming years. Pension systems and other economic possibilities.

    PubMed

    Simonsen, S E

    1992-06-01

    The situation concerning pensions in Denmark has been changing in recent years. There is a trend for the population itself has to pay into private pension to ensure a satisfactory financial situation after retirement. There are three categories of pensions and supplementary grants influencing the financial situation of the elderly: social-political grants, labour market political grants, and private arrangements. The national retirement pension is paid to everyone in accordance with certain rules. One condition is residence in Denmark for 40 years after reaching the age of 15. The pension age is 67 years. It is possible to receive early retirement pay or to obtain partial pension from the age of 60. This means that the age for retirement from the labour market on average is 62 years. Supplements to the national pension can be given as a net sum. Such a payment, however, makes it more difficult for the elderly person to overview his or her financial circumstances in retirement. The partial pension is a new form of pension which was introduced in 1986. About 2% of the 60-66 year-olds have taken advantage of this possibility, most of them independent trade men. In contrast, 105,000 wage earners are receiving early retirement pay, which is based on unemployment insurance. Certain considerations apply when the social pension is paid in a gross amount. This amount will not be free of tax. A number of special grants for the elderly will be included in the gross amount of the social pension. A system of that sort will make the financial circumstances of the retired person more clear.(ABSTRACT TRUNCATED AT 250 WORDS)

  18. Skylab water balance analysis

    NASA Technical Reports Server (NTRS)

    Leonard, J. I.

    1977-01-01

    The water balance of the Skylab crew was analyzed. Evaporative water loss using a whole body input/output balance equation, water, body tissue, and energy balance was analyzed. The approach utilizes the results of several major Skylab medical experiments. Subsystems were designed for the use of the software necessary for the analysis. A partitional water balance that graphically depicts the changes due to water intake is presented. The energy balance analysis determines the net available energy to the individual crewman during any period. The balances produce a visual description of the total change of a particular body component during the course of the mission. The information is salvaged from metabolic balance data if certain techniques are used to reduce errors inherent in the balance method.

  19. Polarization-balanced beamsplitter

    DOEpatents

    Decker, D.E.

    1998-02-17

    A beamsplitter assembly is disclosed that includes several beamsplitter cubes arranged to define a plurality of polarization-balanced light paths. Each polarization-balanced light path contains one or more balanced pairs of light paths, where each balanced pair of light paths includes either two transmission light paths with orthogonal polarization effects or two reflection light paths with orthogonal polarization effects. The orthogonal pairing of said transmission and reflection light paths cancels polarization effects otherwise caused by beamsplitting. 10 figs.

  20. Polarization-balanced beamsplitter

    DOEpatents

    Decker, Derek E.

    1998-01-01

    A beamsplitter assembly that includes several beamsplitter cubes arranged to define a plurality of polarization-balanced light paths. Each polarization-balanced light path contains one or more balanced pairs of light paths, where each balanced pair of light paths includes either two transmission light paths with orthogonal polarization effects or two reflection light paths with orthogonal polarization effects. The orthogonal pairing of said transmission and reflection light paths cancels polarization effects otherwise caused by beamsplitting.

  1. Clevidipine (the Medicines Company).

    PubMed

    Zhang, Hongwei

    2002-10-01

    The Medicines Company (under license from AstraZeneca) is developing clevidipine, a short-acting dihydropyridine calcium antagonist, for the potential treatment of peri-operative hypertension. By 1997, the compound was undergoing phase II clinical evaluation by the original developer, AstraZeneca. By March 2002, The Medicines Company was conducting phase III clinical trials.

  2. Get the Balance Right.

    ERIC Educational Resources Information Center

    Haddock, Rebecca Jaurigue

    Today work goes on 24 hours a day, 7 days a week, and is about acceleration and access. Workers need balance more than ever. In fact, recent college graduates value work/life balance as their key factor in selecting employers. This paper, written for career counselors, defines balance as encompassing emotional, spiritual, physical, and…

  3. The mortality of companies

    PubMed Central

    Daepp, Madeleine I. G.; Hamilton, Marcus J.; West, Geoffrey B.; Bettencourt, Luís M. A.

    2015-01-01

    The firm is a fundamental economic unit of contemporary human societies. Studies on the general quantitative and statistical character of firms have produced mixed results regarding their lifespans and mortality. We examine a comprehensive database of more than 25 000 publicly traded North American companies, from 1950 to 2009, to derive the statistics of firm lifespans. Based on detailed survival analysis, we show that the mortality of publicly traded companies manifests an approximately constant hazard rate over long periods of observation. This regularity indicates that mortality rates are independent of a company's age. We show that the typical half-life of a publicly traded company is about a decade, regardless of business sector. Our results shed new light on the dynamics of births and deaths of publicly traded companies and identify some of the necessary ingredients of a general theory of firms. PMID:25833247

  4. The mortality of companies.

    PubMed

    Daepp, Madeleine I G; Hamilton, Marcus J; West, Geoffrey B; Bettencourt, Luís M A

    2015-05-01

    The firm is a fundamental economic unit of contemporary human societies. Studies on the general quantitative and statistical character of firms have produced mixed results regarding their lifespans and mortality. We examine a comprehensive database of more than 25 000 publicly traded North American companies, from 1950 to 2009, to derive the statistics of firm lifespans. Based on detailed survival analysis, we show that the mortality of publicly traded companies manifests an approximately constant hazard rate over long periods of observation. This regularity indicates that mortality rates are independent of a company's age. We show that the typical half-life of a publicly traded company is about a decade, regardless of business sector. Our results shed new light on the dynamics of births and deaths of publicly traded companies and identify some of the necessary ingredients of a general theory of firms.

  5. [Prevention as a pension insurance task: innovative models complementing proven concepts].

    PubMed

    Moser, N-T; Fischer, K; Korsukéwitz, C

    2010-04-01

    Health-related strategies aimed at ensuring long-term participation in working life are gaining increasing importance against a background of longer working lives and demographic change. Medical and vocational rehabilitation under the German statutory pension insurance scheme are among these strategies. For a long time already, preventive concepts have been taken into account in rehabilitation so that the pension insurance's prevention approach is mainly based on the experience gained with preventive-modules in rehabilitation and follow-up care. Having so far only been able to offer in-patient prevention benefits, the statutory pension insurance scheme now can offer out-patient prevention measures, given the amendment it initiated to change Section 31 (1) no. 2 of Book 6 of the German Social Code which came into effect on January 1, 2009. The common guidelines of the statutory pension insurance institutions directed at ensuring continued working capacity were revised relative to the preventive benefits contained and were supplemented by recommendations for their use. The changing occupational demands in modern service society have thus been taken into account, and prevention benefits can be implemented in a more flexible manner following successful trials. The concept of out-patient prevention measures following along at the workplace and during leisure time is intended to enhance sustainability of acquired health-promoting behaviours in every day (working) life. At present this new concept is being tried out in various circumscribed pilot projects by several pension insurance institutions, partly in combination with in-patient components. On account of their specific know-how and their regional networks with enterprises, rehabilitation facilities are destined as locations for carrying out pension insurance prevention benefits.

  6. [Prevention as a pension insurance task: innovative models complementing proven concepts].

    PubMed

    Moser, N-T; Fischer, K; Korsukéwitz, C

    2010-04-01

    Health-related strategies aimed at ensuring long-term participation in working life are gaining increasing importance against a background of longer working lives and demographic change. Medical and vocational rehabilitation under the German statutory pension insurance scheme are among these strategies. For a long time already, preventive concepts have been taken into account in rehabilitation so that the pension insurance's prevention approach is mainly based on the experience gained with preventive-modules in rehabilitation and follow-up care. Having so far only been able to offer in-patient prevention benefits, the statutory pension insurance scheme now can offer out-patient prevention measures, given the amendment it initiated to change Section 31 (1) no. 2 of Book 6 of the German Social Code which came into effect on January 1, 2009. The common guidelines of the statutory pension insurance institutions directed at ensuring continued working capacity were revised relative to the preventive benefits contained and were supplemented by recommendations for their use. The changing occupational demands in modern service society have thus been taken into account, and prevention benefits can be implemented in a more flexible manner following successful trials. The concept of out-patient prevention measures following along at the workplace and during leisure time is intended to enhance sustainability of acquired health-promoting behaviours in every day (working) life. At present this new concept is being tried out in various circumscribed pilot projects by several pension insurance institutions, partly in combination with in-patient components. On account of their specific know-how and their regional networks with enterprises, rehabilitation facilities are destined as locations for carrying out pension insurance prevention benefits. PMID:20446190

  7. 20 CFR 404.1362 - Treatment of social security benefits or payments where Veterans Administration pension or...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... payments where Veterans Administration pension or compensation payable. 404.1362 Section 404.1362 Employees... Administration pension or compensation payable. (a) Before we receive notice from the Veterans Administration. If... status provisions in § 404.1350 before we receive notice from the Veterans Administration that a...

  8. 20 CFR 404.1362 - Treatment of social security benefits or payments where Veterans Administration pension or...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payments where Veterans Administration pension or compensation payable. 404.1362 Section 404.1362 Employees... Administration pension or compensation payable. (a) Before we receive notice from the Veterans Administration. If... status provisions in § 404.1350 before we receive notice from the Veterans Administration that a...

  9. 78 FR 50112 - 168th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-16

    ... Benefits Security Administration 168th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Pursuant to the authority contained in Section 512 of the... Advisory Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory...

  10. 38 CFR 3.30 - Frequency of payment of improved pension and parents' dependency and indemnity compensation (DIC).

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Frequency of payment of..., Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and... annual rate payable is $228 or more. (b) Improved pension—Quarterly. Payment shall be made every 3...

  11. 75 FR 27002 - 151st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-13

    ... Benefits Security Administration 151st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee... Council on Employee Welfare and Pension Benefit Plans will be held on June 29-July 1, 2010. The...

  12. 77 FR 28406 - 161st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-14

    ... Benefits Security Administration 161st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  13. 29 CFR 2520.104-23 - Alternative method of compliance for pension plans for certain selected employees.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR REPORTING AND DISCLOSURE UNDER THE EMPLOYEE... I of the Act with respect to any pension plans, or class of pension plans, subject to such..., 1975, the statement shall be filed within 120 days after the plan becomes subject to part 1. (c)...

  14. Leisure-time physical activity and disability pension: 9 years follow-up of the HUNT Study, Norway.

    PubMed

    Fimland, M S; Vie, G; Johnsen, R; Nilsen, T I L; Krokstad, S; Bjørngaard, J H

    2015-12-01

    The objective of this study was to prospectively examine the association between leisure-time physical activity and risk of disability pension, as well as risk of disability pension because of musculoskeletal or mental disorders in a large population-based cohort. Data on participants aged 20-65 years in the Norwegian Nord-Trøndelag Health Study 1995-1997 (HUNT2) were linked to the National Insurance Database. Cox regression was used to calculate hazard ratios (HR) and 95% confidence intervals for disability pension across physical activity categories. During a follow-up of 9.3 years and 235,657 person-years, 1266 of 13,823 men (9%) and 1734 of 14,531 women (12%) received disability pension. Compared with individuals in the inactive group, those in the highly active group had a 50% lower risk of receiving disability pension (HR for men: 0.50, 0.40-0.64; women: 0.50, 0.39-0.63). After comprehensive adjustment for potential confounders, the risk remained 32-35% lower (HR for men: 0.68, 0.53-0.86; women: 0.65, 0.51-0.83). The associations were stronger for disability pension due to musculoskeletal disorders than mental disorders. In summary, we observed strong inverse associations between leisure-time physical activity and disability pension. Our findings strengthen the hypothesis that leisure-time physical activity may be important for occupational health in reducing disability pension.

  15. 77 FR 52061 - 163rd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-28

    ... Benefits Security Administration 163rd Meeting of the Advisory Council on Employee Welfare and Pension... Advisory Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council..., 2012. Michael L. Davis, Deputy Assistant Secretary, Employee Benefits Security Administration....

  16. 77 FR 11159 - 160th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-24

    ... Benefits Security Administration 160th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  17. 78 FR 5209 - 165th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-24

    ... Benefits Security Administration 165th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  18. 76 FR 6498 - 155th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-04

    ... Benefits Security Administration 155th Meeting of the Advisory Council on Employee Welfare and Pension... Advisory Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council... Secretary of Labor for the Employee Benefits Security Administration, and determine the topics to...

  19. 77 FR 59420 - 164th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-27

    ... Benefits Security Administration 164th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee... Council on Employee Welfare and Pension Benefit Plans (also known as the ERISA Advisory Council) will...

  20. 75 FR 11199 - 150th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-10

    ... Benefits Security Administration 150th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee... Council on Employee Welfare and Pension Benefit Plans will be held on March 22, 2010. The session...

  1. 76 FR 36578 - 156th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-22

    ... Benefits Security Administration 156th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority contained in Section 512 of the Employee... Council on Employee Welfare and Pension Benefit Plans; (also known as the ERISA Advisory Council) will...

  2. Reconceptualizing balance: attributes associated with balance performance.

    PubMed

    Thomas, Julia C; Odonkor, Charles; Griffith, Laura; Holt, Nicole; Percac-Lima, Sanja; Leveille, Suzanne; Ni, Pensheng; Latham, Nancy K; Jette, Alan M; Bean, Jonathan F

    2014-09-01

    Balance tests are commonly used to screen for impairments that put older adults at risk for falls. The purpose of this study was to determine the attributes that were associated with balance performance as measured by the Frailty and Injuries: Cooperative Studies of Intervention Techniques (FICSIT) balance test. This study was a cross-sectional secondary analysis of baseline data from a longitudinal cohort study, the Boston Rehabilitative Impairment Study of the Elderly (Boston RISE). Boston RISE was performed in an outpatient rehabilitation research center and evaluated Boston area primary care patients aged 65 to 96 (N=364) with self-reported difficulty or task-modification climbing a flight of stairs or walking 1/2 of a mile. The outcome measure was standing balance as measured by the FICSIT-4 balance assessment. Other measures included: self-efficacy, pain, depression, executive function, vision, sensory loss, reaction time, kyphosis, leg range of motion, trunk extensor muscle endurance, leg strength and leg velocity at peak power. Participants were 67% female, had an average age of 76.5 (±7.0) years, an average of 4.1 (±2.0) chronic conditions, and an average FICSIT-4 score of 6.7 (±2.2) out of 9. After adjusting for age and gender, attributes significantly associated with balance performance were falls self-efficacy, trunk extensor muscle endurance, sensory loss, and leg velocity at peak power. FICSIT-4 balance performance is associated with a number of behavioral and physiologic attributes, many of which are amenable to rehabilitative treatment. Our findings support a consideration of balance as multidimensional activity as proposed by the current International Classification of Functioning, Disability, and Health (ICF) model. PMID:24952097

  3. [Demands on the legal pension security system based on the demographic change].

    PubMed

    Rürup, B

    1996-01-01

    This paper deals with the German public pension system which is affected by changing demographics. It examines whether the problems can be solved more efficiently by either a fundamental change towards a tax-financed basic allowance augmented by a private capital accumulation sheme, or by adjustments within the present system of wage-determined contributions. The analysis shows that basic allowance and capital accumulation systems are inadequate, essentially for macroeconomic reasons and adverse effects on redistribution, to the demographically induced problems of the public pension system.

  4. Age of pension eligibility, gains in life expectancy, and social policy.

    PubMed

    Denton, Frank T; Spencer, Byron G

    2011-01-01

    Canadians are living longer and retiring younger. When combined with the aging of the baby-boom generation, that means that the “inactive” portion of the population is increasing and there are concerns about possibly large increases in the burden of support on those who are younger. We model the impact of continued future gains in life expectancy on the size of the population that receives public pension benefits. We pay special attention to possible increases in the age of eligibility and the pension contribution rate that would maintain the publicly financed component of the retirement income security system.

  5. 25 CFR 115.704 - May we accept for deposit into a trust account retirement checks/payments or pension fund checks...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... checks/payments or pension fund checks/payments even though those funds are not specified in § 115.702... May we accept for deposit into a trust account retirement checks/payments or pension fund checks.../payments or pension fund checks/payments or any funds from sources that are not identified in the table...

  6. 20 CFR 1002.264 - Is the employee allowed to repay a previous distribution from a pension benefits plan upon being...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... distribution from a pension benefits plan upon being reemployed? 1002.264 Section 1002.264 Employees' Benefits... and Benefits Pension Plan Benefits § 1002.264 Is the employee allowed to repay a previous distribution from a pension benefits plan upon being reemployed? Yes, provided the plan is a defined benefit...

  7. 20 CFR 1002.264 - Is the employee allowed to repay a previous distribution from a pension benefits plan upon being...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... distribution from a pension benefits plan upon being reemployed? 1002.264 Section 1002.264 Employees' Benefits... and Benefits Pension Plan Benefits § 1002.264 Is the employee allowed to repay a previous distribution from a pension benefits plan upon being reemployed? Yes, provided the plan is a defined benefit...

  8. 25 CFR 115.704 - May we accept for deposit into a trust account retirement checks/payments or pension fund checks...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... checks/payments or pension fund checks/payments even though those funds are not specified in § 115.702... May we accept for deposit into a trust account retirement checks/payments or pension fund checks.../payments or pension fund checks/payments or any funds from sources that are not identified in the table...

  9. 26 CFR 1.404(a)-3 - Contributions of an employer to or under an employees' pension trust or annuity plan that meets...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... employees' pension trust or annuity plan that meets the requirements of section 401(a); application of... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-3 Contributions of an employer to or under an employees' pension trust or...

  10. 26 CFR 1.381(c)(11)-1 - Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Contributions to pension plan, employees... TAXES Insolvency Reorganizations § 1.381(c)(11)-1 Contributions to pension plan, employees' annuity... or transferor corporation in respect of any pension, annuity, stock bonus, or profit-sharing plan....

  11. 26 CFR 1.381(c)(11)-1 - Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Contributions to pension plan, employees... TAXES Insolvency Reorganizations § 1.381(c)(11)-1 Contributions to pension plan, employees' annuity... or transferor corporation in respect of any pension, annuity, stock bonus, or profit-sharing plan....

  12. [The extent of disability pensions based on educational background. Disability pensions in the period 1967-1992 in a group born 1949 in Bergen].

    PubMed

    Kinge, F O; Bjerkedal, T

    1994-08-10

    The authors discuss recruitment to disability pension in groups of former pupils of different types of school in the school system in Bergen in the 1950s. The study is based on a cohort of 1,570 persons, all live births from 1940 of the mothers then residing in Bergen. This birth-cohort was followed up in the school system in Bergen at the age of 14 years and up to the end of 1992. Information on disability pensions was extracted from the files of the National Insurance Administration for the years 1967-92. The prevalence of disability pension of former pupils of different types of school reached a peak at the end of 1992, i.e. at the age of 52 years, as follows: Former pupils of the regular secondary schools, i.e. junior high school and continuation school, 6.8% and 12.7% respectively, former pupils of elementary school classes for slow learners 25.9%, of special schools for the educable mentally retarded 59.6% and for those receiving the services for the mentally retarded, 100%.

  13. 78 FR 11638 - Michigan Consolidated Gas Company, DTE Gas Company, DTE Gas Company; Notice of Petition

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-19

    ... Energy Regulatory Commission Michigan Consolidated Gas Company, DTE Gas Company, DTE Gas Company; Notice... Docket Nos. PR13-29-000, and PR13-30-000 (not consolidated), Michigan Consolidated Gas Company (MichCon) and DTE Gas Company (DTE Gas) filed to institute a name change to both itself from MichCon to DTE...

  14. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  15. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  16. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  17. Pension Accounting and Reporting with Other Comprehensive Income and Deferred Taxes: A Worksheet Approach

    ERIC Educational Resources Information Center

    Jackson, Robert E.; Sneathen, L. Dwight, Jr.; Veal, Timothy R.

    2012-01-01

    This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…

  18. Who Foregoes Survivor Protection in Employer-Sponsored Pension Annuities? (Brief Article)

    ERIC Educational Resources Information Center

    Johnson, Richard W.; Uccello, Cori E.; Goldwyn, Joshua H.

    2005-01-01

    Purpose: Retirees in traditional pension plans must generally choose between single life annuities, which provide regular payments until death, and joint and survivor annuities, which pay less each month but continue to make payments to the spouse after the death of the retired worker. This article examines the payout decision and measures the…

  19. Legal Limitations on Public Pension Plan Reform. Conference Paper 2009-08

    ERIC Educational Resources Information Center

    Monahan, Amy B.

    2009-01-01

    There is significant interest in reforming retirement plans for public school employees, particularly in light of current market conditions. This paper presents an overview of the various types of state regulation of public pension plans that affect possibilities for reform. Several states have legal protections that effectively prevent a state…

  20. Teaching the Interrelationships among Costs, Expense, and Liability of a Defined Benefit Pension Plan

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Godwin, Norman H.

    2008-01-01

    The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards No. 158 "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans" (SFAS #158). Their intent is to comprehensively reconsider the accounting for postretirement benefit plans in phases. The first phase was to provide…

  1. Unmasking Hidden Costs: Best Practices for Public Pension Transparency. Civic Report. No. 63

    ERIC Educational Resources Information Center

    Barro, Josh

    2011-01-01

    In 2010, the pension plans of state and local governments came under increased scrutiny in response to their generally weak financial positions and mounting costs to taxpayers. By some measures, these funds are as much as $3 trillion short of the assets they would need to cover the promises they have made to government workers and retirees.…

  2. 76 FR 36176 - Fully Developed Claim (Fully Developed Claims-Applications for Compensation, Pension, DIC, Death...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-21

    ..., NW., Washington, DC 20420, at 202-461-7485. Correction In FR Doc. 2011-14760, published on June 15... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Fully Developed Claim (Fully Developed Claims--Applications for Compensation, Pension, DIC,...

  3. 20 CFR 404.408a - Reduction where spouse is receiving a Government pension.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Government pension. 404.408a Section 404.408a Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD.... Unless you meet one of the exceptions in paragraph (b) of this section, your monthly Social Security... you were employed in work not covered by Social Security on the last day of such employment....

  4. 29 CFR 2530.203-3 - Suspension of pension benefits upon employment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... was employed by an employer in communications. With both employers, E accrued benefits under the plan... 29 Labor 9 2010-07-01 2010-07-01 false Suspension of pension benefits upon employment. 2530.203-3 Section 2530.203-3 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS...

  5. 78 FR 2709 - Finding Regarding Foreign Social Insurance or Pension System-Romania

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

    ... 23, 1968 (33 FR 15679). In 2010, Romania instituted a new unitary public pension law that entered... application in such country and which: (a) Pays periodic benefits, or the actuarial equivalent thereof, on..., 2011, has a social insurance system of general application which: (a) Pays periodic benefits, or...

  6. A 'no-fault' cerebral palsy pension scheme would benefit all Australians.

    PubMed

    MacLennan, Alastair H

    2011-12-01

    The Australian Federal Productivity Commission is proposing two new schemes to better support those with major disability. The main National Disability Insurance Scheme (NDIS) will provide long-term care and support for the disabled. A smaller scheme, the National Injury Insurance Scheme (NIIS), will provide 'no-fault 'support for those following an accident or 'medical injury'. It is proposed that cerebral palsy (CP) is part of the NIIS. While this brings quicker and more equitable benefits to CP families, the scheme labels CP as a 'medical accident' and infers preventability. Obstetricians will fund much of the system. Despite being labelled a 'no-fault' system, maternity staff can still be litigated for extensive 'head of damages', eg loss of earning capacity. An additional option is for federal/state legislation to introduce a true 'no-fault' lifetime pension specifically for all children on CP registers. This pension would be graded by degree of disability and dependent on waiving civil litigation. Savings in medico-legal costs and potentially a 7% reduction in caesarean delivery would cover the estimated annual cost of $50 000 per annum indexed life pension for severe CP cases and the total annual cost of AUD $93 million for Australia. This pension and the NDIS would help cover the needs of children with CP without recourse to prolonged litigation and without detriment to the maternity services of Australia, caused by defensive obstetrics and maternity hospital closure because of CP litigation. PMID:22017320

  7. 20 CFR 404.408a - Reduction where spouse is receiving a Government pension.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Government pension. 404.408a Section 404.408a Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD.... Unless you meet one of the exceptions in paragraph (b) of this section, your monthly Social Security... you were employed in work not covered by Social Security on the last day of such employment....

  8. Popular Criteria for the Welfare Deservingness of Disability Pensioners: The Influence of Structural and Cultural Factors

    ERIC Educational Resources Information Center

    Jeene, Marjolein; van Oorschot, Wim; Uunk, Wilfred

    2013-01-01

    Research has shown that several criteria underlie people's opinions about the welfare deservingness of benefit recipients. However, it remains unknown which factors are associated with the emphasis that people place on such criteria. Using a 2006 Dutch national survey on the welfare deservingness of disability pension recipients, we study the…

  9. 38 CFR 3.351 - Special monthly dependency and indemnity compensation, death compensation, pension and spouse's...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... indemnity compensation is payable to a surviving spouse or parent by reason of being in need of aid and... payable to a surviving spouse who is not in need of aid and attendance but is housebound. (Authority: 38 U.S.C. 1311(d)) (5) Increased pension is payable to a surviving spouse by reason of need for aid...

  10. 38 CFR 3.24 - Improved pension rates-Surviving children.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...-Surviving children. 3.24 Section 3.24 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS... rates—Surviving children. (a) General. The provisions of this section apply to children of a deceased veteran not in the custody of a surviving spouse who has basic eligibility to receive improved...

  11. 38 CFR 3.274 - Relationship of net worth to pension entitlement.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) Surviving spouse. Pension payable to a surviving spouse shall be denied or discontinued when the corpus of the estate of the surviving spouse is such that under all the circumstances, including consideration of the surviving spouse's income and the income of any child for whom the surviving spouse...

  12. 38 CFR 3.666 - Incarcerated beneficiaries and fugitive felons-pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... (4) For purposes of paragraph (e) of this section, the term dependent means a spouse, surviving... claim. (b) Death pension. Payment may be made to a child or children where a surviving spouse or child is disqualified under this section: (1) If surviving spouse is disqualified to child or children...

  13. 26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... participants is definite if, for example, it provides for an allocation in proportion to the basic compensation... plan. (2) A qualified pension, profit-sharing, or stock bonus plan is a definite written program and... section 404(a)(3)(B), pursuant to a definite formula for allocating the contributions and for...

  14. 26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... participants is definite if, for example, it provides for an allocation in proportion to the basic compensation... plan. (2) A qualified pension, profit-sharing, or stock bonus plan is a definite written program and... section 404(a)(3)(B), pursuant to a definite formula for allocating the contributions and for...

  15. 26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... participants is definite if, for example, it provides for an allocation in proportion to the basic compensation... plan. (2) A qualified pension, profit-sharing, or stock bonus plan is a definite written program and... section 404(a)(3)(B), pursuant to a definite formula for allocating the contributions and for...

  16. 26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... participants is definite if, for example, it provides for an allocation in proportion to the basic compensation... plan. (2) A qualified pension, profit-sharing, or stock bonus plan is a definite written program and... section 404(a)(3)(B), pursuant to a definite formula for allocating the contributions and for...

  17. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and... spouses of Spanish-American War veterans. (a) General. A surviving spouse of a Spanish-American War... and attendance. A surviving spouse of a Spanish-American War veteran who is receiving or entitled...

  18. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-08

    ... Cost Credits, 413-50(c)(3) Pension Plan Merger or Spin-Off, 413-50(c)(5) Initial Allocation of Plan... prior mergers, spin-offs or other reorganizations? (e) If liabilities were accumulated across many years... period of time during the life of the segment? (b) What if there have been prior mergers, spin-offs...

  19. 26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., see section 116(h) of the Internal Revenue Code and § 29.116-2 of Regulations 111 (26 CFR 1949 ed... similar remuneration. 521.110 Section 521.110 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE..., pensions and similar remuneration. Under Article X (1) of the convention any wage, salary,...

  20. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 228.3, Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  1. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 228.3, Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  2. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 228.3, Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  3. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 228.3, Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  4. 18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 228.3, Accumulated provision for pensions and benefits. 367.2283 Section 367.2283 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  5. Ontario Universities Benefits Survey, 1987-88. Part I: Benefits Excluding Pensions.

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of the 1987-1988 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: administration and insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy, Ontario health…

  6. Ontario University Benefits Survey. Part I (All Benefits Excluding Pensions). December 1, 1979.

    ERIC Educational Resources Information Center

    University of Western Ontario, London.

    Results of a survey of benefits (excluding pensions) provided by Ontario universities are presented. Responses are presented by university concerning the following aspects of general benefits: administration and insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, and maternity…

  7. 20 CFR 216.42 - How a private railroad pension affects a supplemental annuity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How a private railroad pension affects a supplemental annuity. 216.42 Section 216.42 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT ELIGIBILITY FOR AN ANNUITY Supplemental Annuity § 216.42 How a private...

  8. Underfunded Teacher Pension Plans: It's Worse than You Think. Research Brief

    ERIC Educational Resources Information Center

    Foundation for Educational Choice, 2010

    2010-01-01

    The Foundation for Educational Choice and the Manhattan Institute recently commissioned a new study to examine the emerging crisis of underfunding public teacher pension plans in the states. The implications for public policy will likely be severe in the coming years. Public funding for K-12 education, and the potential for new reforms hang in the…

  9. Ontario Universities Benefits Survey, 1990-91: Part I, Benefits Excluding Pensions.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    The report details, in tabular form, non-pension benefits offered by each of 17 Ontario universities. These include: supplementary health insurance; long term disability; sick leave entitlement; sick leave-benefits continuance; long term disability-benefits continuance; life insurance; survivor benefit; dental plan; post-retirement benefits;…

  10. 38 CFR 8.4 - Deduction of insurance premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...' Relief DEPARTMENT OF VETERANS AFFAIRS NATIONAL SERVICE LIFE INSURANCE Premiums § 8.4 Deduction of insurance premiums from compensation, retirement pay, or pension. The insured under a National Service life insurance policy which is not lapsed may authorize the monthly deduction of premiums from...

  11. Pension Enhancements and the Retention of Public Employees: Evidence from Teaching. Working Paper 123

    ERIC Educational Resources Information Center

    Koedel, Cory; Xiang, P. Brett

    2015-01-01

    We use data from workers in the largest public-sector occupation in the United States -- teaching -- to examine the effect of pension enhancements on employee retention. Specifically, we study a 1999 enhancement to the benefit formula for public school teachers in St. Louis that resulted in an immediate and dramatic increase in their incentives to…

  12. Local Property Tax Limitations vs. School District Employee Pension Costs in Pennsylvania

    ERIC Educational Resources Information Center

    Hartman, William T.; Shrom, Timothy J.

    2014-01-01

    In Pennsylvania as in many other states, employee pension costs are a significant source of financial pressure for school districts (Zeehandelaar and Northern 2013, Pennsylvania Public Employees' Retirement Commission 2013). In order to gain greater insight into the nature of Pennsylvania school districts' financial burden related to…

  13. 75 FR 71564 - Defense Federal Acquisition Regulation Supplement; Contractor Insurance/Pension Review (DFARS...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-24

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF DEFENSE Defense Acquisition Regulations System 48 CFR Part 242 RIN 0750-AG77 Defense Federal Acquisition Regulation Supplement; Contractor Insurance/Pension Review (DFARS Case 2009-D025) AGENCY: Defense...

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

    ERIC Educational Resources Information Center

    Chingos, Matthew M.; West, Martin R.

    2015-01-01

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

  15. Teacher Pension Systems, the Composition of the Teaching Workforce, and Teacher Quality

    ERIC Educational Resources Information Center

    Koedel, Cory; Podgursky, Michael; Shi, Shishan

    2013-01-01

    Teacher pension systems concentrate retirements within a narrow range of the career cycle by penalizing individuals who separate too soon or remain employed too long. The penalties result in the retention of some teachers who would otherwise choose to leave, and the premature exit of some teachers who would otherwise choose to stay. We examine the…

  16. Employment and disability pension after central nervous system infections in adults.

    PubMed

    Roed, Casper; Sørensen, Henrik Toft; Rothman, Kenneth J; Skinhøj, Peter; Obel, Niels

    2015-05-15

    In this nationwide population-based cohort study using national Danish registries, in the period 1980-2008, our aim was to study employment and receipt of disability pension after central nervous system infections. All patients diagnosed between 20 and 55 years of age with meningococcal (n = 451), pneumococcal (n = 553), or viral (n = 1,433) meningitis or with herpes simplex encephalitis (n = 115), who were alive 1 year after diagnosis, were identified. Comparison cohorts were drawn from the general population, and their members were individually matched on age and sex to patients. Five years after diagnosis, the differences in probability of being employed as a former patient with pneumococcal meningitis or herpes simplex encephalitis versus being a member of the comparison cohorts were -19.9% (95% confidence interval (CI): -24.7, -15.1) and -21.1% (95% CI: -33.0, -9.3), respectively, and the corresponding differences in probability of receiving disability pension were 20.2% (95% CI: 13.7, 26.7) and 16.2% (95% CI: 6.2, 26.3). The differences in probability of being employed or receiving disability pension in former meningococcal or viral meningitis patients versus members of the comparison cohorts were small. In conclusion, pneumococcal meningitis and herpes simplex encephalitis were associated with substantially decreased employment and increased need for disability pension. These associations did not seem to apply to meningococcal meningitis or viral meningitis.

  17. 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…

  18. A 'no-fault' cerebral palsy pension scheme would benefit all Australians.

    PubMed

    MacLennan, Alastair H

    2011-12-01

    The Australian Federal Productivity Commission is proposing two new schemes to better support those with major disability. The main National Disability Insurance Scheme (NDIS) will provide long-term care and support for the disabled. A smaller scheme, the National Injury Insurance Scheme (NIIS), will provide 'no-fault 'support for those following an accident or 'medical injury'. It is proposed that cerebral palsy (CP) is part of the NIIS. While this brings quicker and more equitable benefits to CP families, the scheme labels CP as a 'medical accident' and infers preventability. Obstetricians will fund much of the system. Despite being labelled a 'no-fault' system, maternity staff can still be litigated for extensive 'head of damages', eg loss of earning capacity. An additional option is for federal/state legislation to introduce a true 'no-fault' lifetime pension specifically for all children on CP registers. This pension would be graded by degree of disability and dependent on waiving civil litigation. Savings in medico-legal costs and potentially a 7% reduction in caesarean delivery would cover the estimated annual cost of $50 000 per annum indexed life pension for severe CP cases and the total annual cost of AUD $93 million for Australia. This pension and the NDIS would help cover the needs of children with CP without recourse to prolonged litigation and without detriment to the maternity services of Australia, caused by defensive obstetrics and maternity hospital closure because of CP litigation.

  19. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Adjustment and allocation of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of...

  20. 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;…

  1. Teacher Pension Systems, the Composition of the Teaching Workforce, and Teacher Quality. Working Paper 72

    ERIC Educational Resources Information Center

    Koedel, Cory; Podgursky, Michael

    2012-01-01

    Teacher pension systems target retirements within a narrow range of the career cycle by penalizing individuals who separate too soon or remain employed too long. The penalties result in the retention of some teachers who would otherwise choose to leave, and the premature exit of some teachers who would otherwise choose to stay. We examine how the…

  2. 48 CFR 9904.412-60.1 - Illustrations-CAS Pension Harmonization Rule.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Illustrations-CAS Pension Harmonization Rule. 9904.412-60.1 Section 9904.412-60.1 Federal Acquisition Regulations System COST ACCOUNTING... Harmonization Rule. The following illustrations address the measurement, assignment and allocation of...

  3. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and... spouses of Spanish-American War veterans. (a) General. A surviving spouse of a Spanish-American War... and attendance. A surviving spouse of a Spanish-American War veteran who is receiving or entitled...

  4. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and... spouses of Spanish-American War veterans. (a) General. A surviving spouse of a Spanish-American War... and attendance. A surviving spouse of a Spanish-American War veteran who is receiving or entitled...

  5. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and... spouses of Spanish-American War veterans. (a) General. A surviving spouse of a Spanish-American War... and attendance. A surviving spouse of a Spanish-American War veteran who is receiving or entitled...

  6. 38 CFR 3.712 - Improved pension elections; surviving spouses of Spanish-American War veterans.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... elections; surviving spouses of Spanish-American War veterans. 3.712 Section 3.712 Pensions, Bonuses, and... spouses of Spanish-American War veterans. (a) General. A surviving spouse of a Spanish-American War... and attendance. A surviving spouse of a Spanish-American War veteran who is receiving or entitled...

  7. 18 CFR 367.9260 - Account 926, Employee pensions and benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness... not the result of occupational injuries. (5) Payments for accident, sickness, hospital, and death... of non-occupational sickness may be charged to the appropriate labor account rather than to...

  8. The Social Investment of Private Pension Plan Assets: May It Be Done Lawfully Under ERISA?

    ERIC Educational Resources Information Center

    Lanoff, Ian D.

    1980-01-01

    Pension plan officials may invest on the basis of perceived social benefits provided they have examined a broad range of investments and have found selections having those socially desirable features among a broad class of otherwise suitable and equally desirable investment opportunities meeting the economic objectives of the plan. (Author/IRT)

  9. 48 CFR 52.215-15 - Pension adjustments and asset reversions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... regulations (48 CFR Chapter 99), the amount measured, assigned, and allocated in accordance with 48 CFR 9904... CAS, the amount measured, assigned, and allocated in accordance with 48 CFR 9904.413-50(c)(12), except the numerator of the fraction at 48 CFR 9904.413-50(c)(12)(vi) shall be the sum of the pension...

  10. 48 CFR 52.215-15 - Pension adjustments and asset reversions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... regulations (48 CFR Chapter 99), the amount measured, assigned, and allocated in accordance with 48 CFR 9904... CAS, the amount measured, assigned, and allocated in accordance with 48 CFR 9904.413-50(c)(12), except the numerator of the fraction at 48 CFR 9904.413-50(c)(12)(vi) shall be the sum of the pension...

  11. 48 CFR 52.215-15 - Pension adjustments and asset reversions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... regulations (48 CFR Chapter 99), the amount measured, assigned, and allocated in accordance with 48 CFR 9904... CAS, the amount measured, assigned, and allocated in accordance with 48 CFR 9904.413-50(c)(12), except the numerator of the fraction at 48 CFR 9904.413-50(c)(12)(vi) shall be the sum of the pension...

  12. 48 CFR 52.215-15 - Pension adjustments and asset reversions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... regulations (48 CFR Chapter 99), the amount measured, assigned, and allocated in accordance with 48 CFR 9904... CAS, the amount measured, assigned, and allocated in accordance with 48 CFR 9904.413-50(c)(12), except the numerator of the fraction at 48 CFR 9904.413-50(c)(12)(vi) shall be the sum of the pension...

  13. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of...

  14. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of...

  15. 48 CFR 9904.413 - Adjustment and allocation of pension cost.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... of pension cost. 9904.413 Section 9904.413 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.413 Adjustment and allocation of...

  16. Intelligence and Disability Pension in Swedish Men and Women Followed from Childhood to Late Middle Age

    PubMed Central

    Lundin, Andreas; Sörberg Wallin, Alma; Falkstedt, Daniel; Allebeck, Peter; Hemmingsson, Tomas

    2015-01-01

    Objective To investigate the association between intelligence and disability pension due to mental, musculoskeletal, cardiovascular, and substance-use disorders among men and women, and to assess the role of childhood social factors and adulthood work characteristics. Methods Two random samples of men and women born 1948 and 1953 (n = 10 563 and 9 434), and tested for general intelligence at age 13, were followed in registers for disability pension until 2009. Physical and psychological strains in adulthood were assessed using job exposure matrices. Associations were examined using Cox proportional hazard regression models, with increases in rates reported as hazard ratios (HRs) with 95% confidence intervals (95%CI) per decrease in stanine intelligence. Results In both men and women increased risks were found for disability pension due to all causes, musculoskeletal disorder, mental disorder other than substance use, and cardiovascular disease as intelligence decreased. Increased risk was also found for substance use disorder in men. In multivariate models, HRs were attenuated after controlling for pre-school plans in adolescence, and low job control and high physical strain in adulthood. In the fully adjusted model, increased HRs remained for all causes (male HR 1.11, 95%CI 1.07–1.15, female HR 1.06, 95%CI 1.02–1.09) and musculoskeletal disorder (male HR 1.16, 95%CI 1.09–1.24, female HR 1.08, 95%CI 1.03–1.14) during 1986 to 2009. Conclusion Relatively low childhood intelligence is associated with increased risk of disability pension due to musculoskeletal disorder in both men and women, even after adjustment for risk factors for disability pension measured over the life course. PMID:26062026

  17. Public Pensions as the Great Equalizer? Decomposition of Old-Age Income Inequality in South Korea, 1998-2010.

    PubMed

    Hwang, Sun-Jae

    2016-01-01

    This study examines the redistributive effects of public pensions on old-age income inequality, testing whether public pensions function as the "great equalizer." Unlike the well-known alleviating effect of public pensions on old-age poverty, the effects of public pensions on old-age income inequality more generally have been less examined, particularly outside Western countries. Using repeated cross-sectional data of elderly Koreans between 1998 and 2010, we applied Gini coefficient decomposition to measure the impact of various income sources on old-age inequality, particularly focusing on public pensions. Our findings show that, contrary to expectations, public pension benefits have inequality-intensifying effects on old-age income in Korea, even countervailing the alleviating effects of public assistance. This rather surprising result is due to the specific institutional context of the Korean public pension system and suggests that the "structuring" of welfare policies could be as important as their expansion for the elderly, particularly for developing welfare states.

  18. Beneficiary Satisfaction Regarding Old Age Pension Scheme and Its Utilization Pattern in Urban Puducherry: A Mixed Methods Study

    PubMed Central

    Jothi, Saravanan; Ramakrishnan, Jayalakshmy; Selvaraj, Ramya

    2016-01-01

    Introduction National Old Age Pension Scheme (NOAPS) was aimed at providing a safety net for India’s aging population in terms of social, economical and moral support by helping eligible elderly citizens with direct cash benefit. Aim To assess the beneficiary satisfaction and utilization pattern of the monetary benefit received under the old age pension scheme and to explore the perception of the stakeholders regarding delivery of the pension. Materials and Methods This is a mixed method research consisting of both quantitative surveys and qualitative in-depth interviews. The survey was conducted among 205 randomly selected beneficiaries of old age pension scheme belonging to urban Puducherry. Around 12 qualitative interviews were conducted with beneficiaries, family members and Anganwadi workers. Results The mean age of the study participants was 71 years. Almost 80% of participants avail pension from banks. Majority of participants (98%) were satisfied with the overall scheme, though half of them expressed their dissatisfaction with the amount of pension received. Among the study subjects, 65% were satisfied regarding the mechanism of delivery of old age pension. Anganwadi was the preferred mode of payment in 80% subjects. Around 85% of them spent the entire pension amount for their own use (health needs, travel, daily activities and social needs) while the remaining gave some economic support to their family. Half of them (55%) felt that they possess financial autonomy in planning their expenditure. Majority felt that receiving pension had given them economic empowerment, self-esteem and renewed confidence in life. Conclusion Financial assistance to the elderly empowers them and improves their social status, independence, self-esteem and overall quality of life. With increasing proportion of elderly in Indian population, it is important to study the effectiveness of such schemes so that corrective measures can be taken to facilitate its access to the

  19. A balanced view of balanced solutions.

    PubMed

    Guidet, Bertrand; Soni, Neil; Della Rocca, Giorgio; Kozek, Sibylle; Vallet, Benoît; Annane, Djillali; James, Mike

    2010-01-01

    The present review of fluid therapy studies using balanced solutions versus isotonic saline fluids (both crystalloids and colloids) aims to address recent controversy in this topic. The change to the acid-base equilibrium based on fluid selection is described. Key terms such as dilutional-hyperchloraemic acidosis (correctly used instead of dilutional acidosis or hyperchloraemic metabolic acidosis to account for both the Henderson-Hasselbalch and Stewart equations), isotonic saline and balanced solutions are defined. The review concludes that dilutional-hyperchloraemic acidosis is a side effect, mainly observed after the administration of large volumes of isotonic saline as a crystalloid. Its effect is moderate and relatively transient, and is minimised by limiting crystalloid administration through the use of colloids (in any carrier). Convincing evidence for clinically relevant adverse effects of dilutional-hyperchloraemic acidosis on renal function, coagulation, blood loss, the need for transfusion, gastrointestinal function or mortality cannot be found. In view of the long-term use of isotonic saline either as a crystalloid or as a colloid carrier, the paucity of data documenting detrimental effects of dilutional-hyperchloraemic acidosis and the limited published information on the effects of balanced solutions on outcome, we cannot currently recommend changing fluid therapy to the use of a balanced colloid preparation.

  20. Identifying Balance in a Balanced Scorecard System

    ERIC Educational Resources Information Center

    Aravamudhan, Suhanya; Kamalanabhan, T. J.

    2007-01-01

    In recent years, strategic management concepts seem to be gaining greater attention from the academicians and the practitioner's alike. Balanced Scorecard (BSC) concept is one such management concepts that has spread in worldwide business and consulting communities. The BSC translates mission and vision statements into a comprehensive set of…