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…

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.…

Management and operating contractors' pension plans

DOE Office of Scientific and Technical Information (OSTI.GOV)

None

1987-06-01

This report concerns the management of 28 M and O contractor pension plans with assets exceeding $2.6 billion in 1983. At the end of 1983, these pension plans were overfunded by $600 million. The Department could have saved $94 million in 1983 had the contractors been required to limit their pension plan contributions to the Government-established minimum level. Since 1979, the Department has continually reimbursed these contractors for contributions to pension plans that were already overfunded and we estimate that these plans are currently overfunded in excess of $1 billion. Additional annual savings of about $548,000 could be realized ifmore » the Department obtained waivers for M and O contractors participating in the Pension Benefit Guaranty Corporation's (PBGC) insurance program. Management and Administration, which has overall responsibility for controlling such costs, indicated it did not agree that contractors should fund pension plans at only the minimum required level. General agreement was indicated with the need to obtain waivers from PBGC premiums and better protect the Department's interest in contractor excess pension assets.« less

"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…

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 reason...

Pension plan participation among married couples.

PubMed

Dushi, Irena; Iams, Howard M

2013-01-01

We present descriptive statistics on pension participation and types of pensions among married couples, using data from the 1996/2008 Panels of the Survey of Income and Program Participation and Social Security administrative records. Previous research has focused on pension coverage by marital status, but has not examined couples as a unit. Because couples usually share income, viewing them as a unit provides a better picture of potential access to income from retirement plans. Our analysis compares 1998 and 2009 data because substantial changes occurred in the pension landscape over this decade that could have influenced the prevalence of different pension plans, although we observe modest changes in participation rates and types of plans over the period. We find that in 20 percent of couples, neither spouse participated in a pension plan; in 10 percent, the wife was the only participant; and in 37 percent, the husband was the only participant.

Redefining Teacher Pensions: Strategically Defined Benefits for New Teachers and Fiscal Sustainability for All

ERIC Educational Resources Information Center

Miller, Raegen T.

2011-01-01

This paper offers three constructive recommendations that apply specifically to public school teachers, the largest group of state and local government employees, and one of special importance to the long-term economic competitiveness of the country. The recommendations embrace and protect existing defined-benefit pension plans, which are under…

Pension-Spiking, Free-Riding, and the Effects of Pension Reform on Teachers' Earnings.

PubMed

Fitzpatrick, Maria D

2017-04-01

In many states, local school districts are responsible for setting the earnings that determines the size of pensions, but are not required to make contributions to cover the resulting state pension fund liabilities. In this paper, I document evidence that this intergovernmental incentive inherent in public sector defined benefit pension systems distorts the amount and timing of income for public school teachers. I use the introduction of a policy that required experience-rating on earnings increases above a certain limit in a differences-in-differences framework to identify whether districts are willing to pay the full costs of their earnings promises. Because of the design of the policy, overall earnings of teachers near retirement did not change. Instead, districts that previously provided one-time pay increases shifted to smaller increments spread out over several years. In addition, some districts that did not practice pension-spiking prior to the reform appear to begin providing payments up to the new, lower limit, perhaps due to increased salience of the fiscal incentive. Therefore, the policy was ineffective at decreasing pension costs.

Adopting hybrid pension plans: financial and communication issues.

PubMed

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

2001-01-01

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

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…

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…

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…

Public Pension Plan Reform: The Legal Framework

ERIC Educational Resources Information Center

Monahan, Amy B.

2010-01-01

There is significant interest in reforming retirement plans for public school employees, particularly in light of current market conditions. This article presents an overview of the various types of state regulation of public pension plans that affect possibilities for reform. Nearly all of the various approaches to public pension plan protection…

Designing Pension Plans to Incorporate Recent Legislation.

ERIC Educational Resources Information Center

Biggs, John H.

1983-01-01

Two proposals before Congress threaten to offset the delicate balance in pension plan design. The significance of the normal retirement feature in plan design, some possible program design changes, and how the pension arrangements of higher education institutions would be affected are discussed. (MLW)

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…

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…

Public Employee Retirement Systems: The Structure and Politics of Teacher Pensions.

ERIC Educational Resources Information Center

Taylor, Suzanne Saunders

This book describes the operation of state and local government pension systems for teachers, explores the rationale behind current administrative and financial practices, and describes the interaction of special interest groups, pension professionals, and investment personnel with the administration of these systems. The pension systems in 23…

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 defers...

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…

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 a...

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

DOE Office of Scientific and Technical Information (OSTI.GOV)

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 futuremore » 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).« less

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…

Pension Plan Types and Financial Literacy in Later Life.

PubMed

Li, Yang; Burr, Jeffrey A; Miller, Edward Alan

2017-09-09

The ongoing shift from defined benefit (DB) to defined contribution (DC) pension plans means that middle-aged and older adults are increasingly being called upon to manage their own fiscal security in retirement. Yet, half of older Americans are financially illiterate, lacking the knowledge and skills to manage financial resources. This study investigates whether pension plan types are associated with varying levels of financial literacy among older Americans. Cross-sectional analyses of the 2010 Health and Retirement Study (HRS) (n = 1,281) using logistic and linear regression models were employed to investigate the association between different pension plans and multiple indicators of financial literacy. The potential moderating effect of gender was also examined. Respondents with DC plans, with or without additional DB plans, were more likely to correctly answer various financial literacy questions, in comparison with respondents with DB plans only. Men with both DC and DB plans scored significantly higher on the financial literacy index than women with both types of plans, relative to respondents with DB plans only. Middle-aged and older adults, who are incentivized by participation in DC plans to manage financial resources and decide where to invest pension funds, tend to self-educate to improve financial knowledge and skills, thereby resulting in greater financial literacy. This finding suggests that traditional financial education programs may not be the only means of achieving financial literacy. Further consideration should be given to providing older adults with continued, long-term exposure to financial decision-making opportunities. © The Author 2017. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

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…

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…

Report on Sandia Corporation defined benefit pension plans, Albuquerque, New Mexico

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1986-12-12

This report concerns payments by the Sandia Corporation to employee pension plans. The audit disclosed that in 1984 the Department incurred unnecessary costs of $19.2 million because Sandia made payments into its two pension plans even though information contained in Sandia'a actuarial consultants' reports showed that the funds were overfunded by $77.7 million at the beginning of the year. During the preceding three years, similar payments were made which added to plan overfunding. Sandia had based pension plan payments on very conservative actuarial assumptions. Albuquerque did not agree with the findings and recommendations. A summary of management's comments and themore » response are included in the report.« less

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…

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... 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 some...

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... 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 to section 101(f) of the Act, the administrator of a defined benefit, multiemployer pension plan shall...

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…

Contracting-out in the United Kingdom: a partnership between social security and private pension plans.

PubMed

Daykin, Chris

2002-01-01

Contracting-out was introduced in the United Kingdom in 1978 as part of the arrangements for the State Earnings-Related Pension Scheme (SERPS) in order to avoid duplication with the existing well-developed defined benefit occupational pension plan sector. Members and sponsors of contracted-out schemes were able to save on their social security contributions in recognition of the fact that they were accruing equivalent benefits through an occupational pension plan. Later on this concept was extended to those with individual money purchase pension plans. This article considers a brief history of contracting-out, the principles of contracting-out, some problems associated with contracting-out, the implications of the introduction of stakeholder pensions and State Second Pension, and the latest rebate review and rebate orders. It examines how U.K. pensions policy since 1978 has been based on a partnership between social security and private pension plans.

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.…

Behavioral economics perspectives on public sector pension plans.

PubMed

Beshears, John; Choi, James J; Laibson, David; Madrian, Brigitte C

2011-04-01

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.

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

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

... 29 Labor 9 2010-07-01 2010-07-01 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 an...

26 CFR 301.6104(a)-2 - Public inspection of material relating to pension and other plans.

Code of Federal Regulations, 2010 CFR

2010-04-01

... pension and other plans. 301.6104(a)-2 Section 301.6104(a)-2 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6104(a)-2 Public inspection of material relating to pension and...— (i) A pension, profit-sharing, or stock bonus plan under section 401(a), (ii) An annuity plan under...

Cash balance pension plans--accounting and business implications.

PubMed

Arcady, A; Mellors, F

2001-01-01

This article illustrates the accounting and disclosure implications of converting from traditional pensions to cash balance plans. That information is followed by a description of issues that have encouraged employers to initiate those conversions.

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). (a...

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) Subject...

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…

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 the...

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) The...

Better Management of Private Pension Plan Data Can Reduce Costs and Improve ERISA Administration.

DTIC Science & Technology

1981-10-19

effectiveness of (1) the agencies’ efforts to make sure pension plans file ERISA annual reports, annual premium filings, and summary plan descrip- tions...Information required to be reported annually by private pension plans is not being effectively , efficiently, or economically managed. Although complex...maries if Labor is to effectively provide requestors with summaries from its own files as anticipated by ERISA. Such action would add significantly to

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.

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…

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 plan...

A Pension Primer

ERIC Educational Resources Information Center

Simon, Barry

1973-01-01

Intended for employees as well as library administrators, this background article describes pension plan provisions, Social Security and so-called tax-sheltered annuities. Comments on the future of pension plans are included. (Author/KE)

Determinants of the Generosity of Pension Plans for Public School Teachers, 1982-2006. Conference Paper 2009-05

ERIC Educational Resources Information Center

Clark, Robert L.; Craig, Lee A.

2009-01-01

We offer a concise history of teacher retirement plans in the United States, highlighting the increase in the generosity of the plans over the past 25 years. We employ data from plans in all fifty states to estimate the impact of a set of social and economic variables on the plans' replacement rates for a hypothetical teacher. We find that, at the…

Women and Private Pensions.

ERIC Educational Resources Information Center

Benson, Helene A.

This speech focuses on women and private pension plans, such as private pension coverage and smaller benefit amounts. Pension issues affecting women as employees include participation in plans, vesting, break-in service, benefit accruals, integration with Social Security, sex-based actuarial tables, portability, inflation, and individual…

TIAA-CREF Moves Beyond Its Base in Pensions.

ERIC Educational Resources Information Center

Strosnider, Kim

1998-01-01

Teachers Insurance and Annuity Association (TIAA) and College Retirement Equities Fund (CREF), the largest pension system in the country, has lost its tax exemption, a change that has both created problems and opened doors to new ventures. TIAA-CREF is now seeking opportunities to manage state tuition-savings plans, and has also established six…

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

... are reasonable and appropriate in view of the provisions of the plan, the funding medium, and other... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... Plans, Etc. § 1.404(a)-5 Pension and annuity plans; limitations under section 404(a)(1)(B). (a) Subject...

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

... DEPARTMENT OF LABOR Employee Benefits Security Administration Advisory Council on Employee Welfare... charter for the Advisory Council on Employee Welfare and Pension Benefit Plans is renewed. The Advisory Council on Employee Welfare and Pension Benefit Plans shall advise the Secretary of Labor on technical...

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

... DEPARTMENT OF LABOR Employee Benefits Security Administration Advisory Council on Employee Welfare... charter for the Advisory Council on Employee Welfare and Pension Benefit Plans is renewed. The Advisory Council on Employee Welfare and Pension Benefit Plans shall advise the Secretary of Labor on technical...

Intergovernmental (Dis)incentives, Free-Riding, Teacher Salaries and Teacher Pensions. Upjohn Institute Working Paper No. 15-220

ERIC Educational Resources Information Center

Fitzpatrick, Maria D.

2015-01-01

In this paper, I document evidence that intergovernmental incentives inherent in public sector defined benefit pension systems distort the amount and timing of income for public school teachers. This intergovernmental incentive stems from the fact that, in many states, local school districts are responsible for setting the compensation that…

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

ERIC Educational Resources Information Center

Kan, Leslie; Fuchs, Daniel; Aldeman, Chad

2016-01-01

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

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…

Pension-Spiking, Free-Riding, and the Effects of Pension Reform on Teachers’ Earnings*

PubMed Central

Fitzpatrick, Maria D.

2017-01-01

In many states, local school districts are responsible for setting the earnings that determines the size of pensions, but are not required to make contributions to cover the resulting state pension fund liabilities. In this paper, I document evidence that this intergovernmental incentive inherent in public sector defined benefit pension systems distorts the amount and timing of income for public school teachers. I use the introduction of a policy that required experience-rating on earnings increases above a certain limit in a differences-in-differences framework to identify whether districts are willing to pay the full costs of their earnings promises. Because of the design of the policy, overall earnings of teachers near retirement did not change. Instead, districts that previously provided one-time pay increases shifted to smaller increments spread out over several years. In addition, some districts that did not practice pension-spiking prior to the reform appear to begin providing payments up to the new, lower limit, perhaps due to increased salience of the fiscal incentive. Therefore, the policy was ineffective at decreasing pension costs. PMID:28983134

States Facing Fiscal Strain of Pensions: Obligations to Teachers May Outpace Assets

ERIC Educational Resources Information Center

Hoff, David J.

2005-01-01

Although the rules for public-employee pension funds vary, they operate under the same guidelines. Throughout their careers, teachers and other state and local employees contribute portions of their salaries into retirement funds managed by states and municipalities. In almost all cases, the employers also pitch in a percentage of the employees'…

An Introduction to Teacher Retirement Benefits

ERIC Educational Resources Information Center

Hansen, Janet S.

2010-01-01

Like most other state and local government employees, teachers participate primarily in defined benefit pension plans whose benefits are largely based on final average salaries and length of service. Such pensions have been replaced in many private sector firms by defined contribution pensions. A number of questions have arisen about the…

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…

Characteristics of individuals with integrated pensions.

PubMed

Bender, K A

1999-01-01

Employer pensions that integrate benefits with Social Security have been the focus of relatively little research. Since changes in Social Security benefit levels and other program characteristics can affect the benefit levels and other features of integrated pension plans, it is important to know who is covered by these plans. This article examines the characteristics of workers covered by integrated pension plans, compared to those with nonintegrated plans and those with no pension coverage. Integrated pension plans are those that explicitly adjust their benefit structure to help compensate for the employer's contributions to the Social Security program. There are two basic integration methods used by defined benefit (DB) plans. The offset method causes a reduction in employer pension benefits by up to half of the Social Security retirement benefit; the excess rate method is characterized by an accrual rate that is lower for earnings below the Social Security taxable maximum than above it. Defined contribution (DC) pension plans can be integrated along the lines of the excess rate method. To date, research on integrated pensions has focused on plan characteristics, as reported to the Bureau of Labor Statistics (BLS) through its Employee Benefits Survey (EBS). This research has examined the prevalence of integration among full-time, private sector workers by industry, firm size, and broad occupational categories. However, because the EBS provides virtually no data on worker characteristics, analyses of the effects of pension integration on retirement benefits have used hypothetical workers, varying according to assumed levels of earnings and job tenure. This kind of analysis is not particularly helpful in examining the potential effects of changes in the Social Security program on workers' pension benefits. However, data on pension integration at the individual level are available, most recently from the Health and Retirement Study (HRS), a nationally

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…

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…

Early Career Teachers' Perceptions of Traditional versus Innovative Benefits Packages. Conference Paper 2009-15

ERIC Educational Resources Information Center

Tran, Doannie; Huang, Elsie

2009-01-01

Limited information exists on how early career teachers, particularly those in "Generation Y", feel about the pension system and potential reforms to the pension system. This paper presents an analysis of the appeal of different aspects of pension plans; their influence on charter versus traditional public school teachers; and how…

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

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Who is responsible for funding any plan... and Benefits Pension Plan Benefits § 1002.261 Who is responsible for funding any plan obligation to... rules discussed below, the employer is liable to the pension benefit plan to fund any obligation of the...

The Impact of Oregon's Pension Legacy Costs on New Teacher Turnover and Quality. CEDR Working Paper. WP #2016-5

ERIC Educational Resources Information Center

Cahill, Kevin E.; Dyke, Andrew; Tapogna, John

2016-01-01

Pension legacy costs can restrict the amount of resources available for current public education, potentially making it more difficult to attract and retain high-quality teachers. Oregon provides a useful case study in pension legacy costs because many school districts in the state are now reallocating General Fund expenditures to cover sizeable…

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…

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

... DEPARTMENT OF LABOR Employee Benefits Security Administration 168th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Pursuant to the.... 1142, the 168th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans...

76 FR 55706 - 158th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

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2011-09-08

... DEPARTMENT OF LABOR Employee Benefits Security Administration 158th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Pursuant to the.... 1142, the 158th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans...

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

... DEPARTMENT OF LABOR Employee Benefits Security Administration 163rd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Pursuant to the.... 1142, the 163rd open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans...

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

... DEPARTMENT OF LABOR Employee Benefits Security Administration 155th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Teleconference Meeting Pursuant to the.... 1142, the 155th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans...

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

... DEPARTMENT OF LABOR Employee Benefits Security Administration 164th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 164th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans (also known as...

76 FR 65211 - 159th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-20

... DEPARTMENT OF LABOR Employee Benefits Security Administration 159th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 159th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans (also known as...

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

... DEPARTMENT OF LABOR Employee Benefits Security Administration 160th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 160th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans (also known as...

78 FR 62708 - 169th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-22

... DEPARTMENT OF LABOR Employee Benefits Security Administration 169th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 169th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans (also known as...

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

... DEPARTMENT OF LABOR Employee Benefits Security Administration 151st Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 151st open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans will be held on...

77 FR 66186 - 164th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-02

... DEPARTMENT OF LABOR Employee Benefits Security Administration 164th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting Pursuant to the authority... 164th open meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans (also known as...

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. © 2016 The Association of Anaesthetists of Great Britain and Ireland.

Pensions: worker coverage and retirement income, 1984.

PubMed

Nelson, C T

1987-09-01

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

75 FR 64947 - 154th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-20

... Council on Employee Welfare and Pension Benefit Plans; Notice of Meeting; Notice #0;#0;Federal Register... Employee Benefits Security Administration 154th Meeting of the Advisory Council on Employee Welfare and... Advisory Council on Employee Welfare and Pension Benefit Plans will be held on November 3-4, 2010. The...

An Introduction to Teacher Retirement Benefits. Conference Paper 2009-01

ERIC Educational Resources Information Center

Hansen, Janet

2009-01-01

Like most other state and local government employees, teachers participate primarily in defined benefit pension plans whose benefits are based on final average salaries and length of service. Such pensions have been replaced in many private sector firms by defined contribution pensions. A number of questions have arisen about the feasibility and…

Can California Teacher Pensions Be Distributed More Fairly? Research Report

ERIC Educational Resources Information Center

Johnson, Richard W.; Southgate, Benjamin G.

2014-01-01

The California State Teachers' Retirement System (CalSTRS) has been grossly underfunded for the past decade. State policymakers have responded by cutting plan benefits for new hires and raising teachers' required plan contributions. These changes, however, have undermined teachers' retirement income security. Only 35 percent of new hires will…

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…

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)

Planning for What Kind of Teaching? Supporting Cooperating Teachers as Teachers of Planning

ERIC Educational Resources Information Center

Norman, Patricia J.

2011-01-01

Planning is a central task of teaching and a central focus in learning to teach. But what does planning entail, and how is planning best learned? What challenges do experienced teachers serving as school-based teacher educators face in becoming teachers of planning? What role can university teacher educators play in helping mentor teachers learn…

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;…

Amendments to Summary Plan Description regulations. Pension and Welfare Benefits Administration, Labor. Final rule.

PubMed

2000-11-21

This document contains a final rule amending the regulations governing the content of the Summary Plan Description (SPD) required to be furnished to employee benefit plan participants and beneficiaries under the Employee Retirement Income Security Act of 1974, as amended (ERISA). These amendments implement information disclosure recommendations of the President's Advisory Commission on Consumer Protection and Quality in the Health Care Industry, as set forth in their November 20, 1997, report, "Consumer Bill of Rights and Responsibilities." Specifically, the amendments clarify benefit, medical provider, and other information required to be disclosed in, or as part of, the SPD of a group health plan and repeal the limited exemption with respect to SPDs of welfare plans providing benefits through qualified health maintenance organizations (HMOs). In addition, this document contains several amendments updating and clarifying provisions relating to the content of SPDs that affect both pension and welfare benefit plans. This document also adopts in final form certain regulations that were effective on an interim basis implementing amendments to ERISA enacted as part of the Health Insurance Portability and Accountability Act of 1996 (HIPAA). This final rule will affect employee pension and welfare benefit plans, including group health plans, as well as administrators, fiduciaries, participants and beneficiaries of such plans.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... period of service is responsible for making the employer contribution to the multiemployer plan, if the... multiemployer pension benefit plan is one to which more than one employer is required to contribute, and which... organizations and more than one employer. The Act uses ERISA's definition of a multiemployer plan. In addition...

Systemwide Report on Value of Supplemental Pension Obligations and Cost of Post-Employment Benefits Other Than Pensions.

ERIC Educational Resources Information Center

Oklahoma State Regents for Higher Education, Oklahoma City.

This report provides financial data on the value of obligations of any supplemental pension plans and the annual cost of any post-employment benefits for employees of state universities, colleges, and community colleges in Oklahoma. Attachment 1 summarizes information on supplemental pension plans that have been reported by state system…

Using a 401(h) account to fund retiree health benefits from your pension plan.

PubMed

Lee, David; Singerman, Eduardo

2003-06-01

If a health and welfare plan covering retirees faces financial shortfalls, administrators and trustees can fund retiree health benefit payments from a related pension plan that may be in better condition. This method is legal and ethical, but it requires sophisticated accounting techniques for creating an account that provides retiree members with promised benefits while meeting statutory and regulatory requirements.

The golden goose in the crosshairs: the transition to defined contribution pension plans in the public sector: unintended consequences.

PubMed

Johnson, Brian R

2013-01-01

State, county, and local governments are currently facing a myriad of economic issues, based on shrinking tax revenues combined with increased expenditures. Of these, the costs related to defined benefit pension plans are one of the most serious issues facing many public employers. Through a comprehensive review of the existing literature, this article examines how the shift from the defined benefit (DB) to defined contribution (DC) pension plan has the potential to enhance levels of labor unrest due to changes in union militancy, bargaining skills deficits, intra-organizational conflict, and issues related to economic trade-offs. Besides the capacity for immediate and deleterious ramifications in the collective bargaining process, the transition to the DC pension also presents some potentially negative consequences related to human resource management, including changes in the psychological contract, recruitment strategies, employee turnover, and changes in retirement patterns. Recommendations to improve labor relations and human resource management practices in the DC pension environment are also explored.

Teacher Pension Choice: Surveying the Landscape in Washington State. Working Paper 81

ERIC Educational Resources Information Center

Goldhaber, Dan; Grout, Cyrus; Pennucci, Annie; Bignell, Wesley

2012-01-01

In this descriptive paper we detail the structure of two Washington State teacher retirement plans: a traditional defined benefit plan and a hybrid defined benefit-defined contribution plan. We provide preliminary evidence on how retirement plan structures may relate to the choices that teachers make. Our analysis of the financial incentives…

Pension funds warrant a financial manager's review.

PubMed

Seidner, A G

1990-10-01

A hospital's pension funds may be managed by its finance department, another internal department, or an outside investment adviser. Whatever the arrangement, healthcare financial managers should be involved in the decision between internal and external management of pension funds. A financial manager also can play a prominent role in developing a pension fund policy that balances a hospital's commitment to legal requirements, pension plan goals, and communication with investment advisers.

75 FR 45166 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-02

... fields of insurance, corporate trust, actuarial counseling, investment counseling, investment management..., 2010. The groups or fields they represent are as follows: (1) Employee organizations (representing an... and Pension Benefit Plans, to represent any of the groups or fields specified in the preceding...

Financial woes of the Canada Pension Plan hold implications for physicians

PubMed Central

Gray, Charlotte

1995-01-01

Although it is unlikely that many Canadian physicians are relying on the Canada Pension Plan (CPP) for retirement security, a forecast that the program is in financial trouble has implications for the medical profession. One is the prospect of a generation of poverty-stricken seniors who could put undue stress on the health care system; another is that as the number of CPP disability claims continues to skyrocket, there may have to be more rigorous scrutiny of hard-to-define medical conditions.

Policy change and the politics of ideas: the emergence of the Canada/Quebec Pension Plans.

PubMed

Babich, Kristina; Béland, Daniel

2009-08-01

Stressing the direct impact of ideas on policy change, this article explores the adoption of the Canada and Quebec Pension Plans (C/QPP) in 1965 by addressing two closely related questions: in the mid-1960s: why did the federal government decide to create an earnings-related public pension system on top of the existing Old Age Security program? Second, why did that new system feature a replacement rate higher than initially proposed as well as a separate scheme for the province of Quebec? In order to answer these two questions, the article analyzes the debates leading to the enactment of the C/QPP.

Impact of actuarial assumptions on pension costs: A simulation analysis

NASA Astrophysics Data System (ADS)

Yusof, Shaira; Ibrahim, Rose Irnawaty

2013-04-01

This study investigates the sensitivity of pension costs to changes in the underlying assumptions of a hypothetical pension plan in order to gain a perspective on the relative importance of the various actuarial assumptions via a simulation analysis. Simulation analyses are used to examine the impact of actuarial assumptions on pension costs. There are two actuarial assumptions will be considered in this study which are mortality rates and interest rates. To calculate pension costs, Accrued Benefit Cost Method, constant amount (CA) modification, constant percentage of salary (CS) modification are used in the study. The mortality assumptions and the implied mortality experience of the plan can potentially have a significant impact on pension costs. While for interest rate assumptions, it is inversely related to the pension costs. Results of the study have important implications for analyst of pension costs.

Claims procedures for employee benefit plans--Pension and Welfare Benefits Administration, Department of Labor. Request for information.

PubMed

1997-09-08

This document requests information from the public concerning the advisability of amending the existing regulation under the Employee Retirement Income Security Act of 1974 (ERISA) that establishes minimum requirements for employee benefit plan claims procedures. The term "claims procedure" refers to the process that employee benefit plans must provide for participants and beneficiaries who seek to obtain pension or welfare plan benefits, including requests for medical treatment or services, consideration of claims, and review of denials of claims by plans. The primary purpose of this notice is to obtain information to assist the Department of Labor (the Department) in evaluating (1) the extent to which the current claims procedure regulation assures that group health plan participants and beneficiaries are provided with effective and timely means to file and resolve claims for health care benefits, and (1) whether and in what way the existing minimum requirements should be amended with respect to group health plans covered by ERISA. The furnished information also will assist the Department in determining whether the regulation should be amended with respect to pension plans covered by ERISA and in developing legislative proposals to address any identified deficiencies relating to the claims procedures that cannot be addressed by amending the current regulation.

Final rules relating to use of electronic communication and recordkeeping technologies by employee pension and welfare benefit plans. Notice of final rulemaking.

PubMed

2002-04-09

This document contains final rules under Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA), concerning the disclosure of certain employee benefit plan information through electronic media, and the maintenance and retention of employee benefit plan records in electronic form. The rules establish a safe harbor pursuant to which all pension and welfare benefit plans covered by Title I of ERISA may use electronic media to satisfy disclosure obligations under Title I of ERISA. The rules also provide standards concerning the use of electronic media in the maintenance and retention of records required by sections 107 and 209 of ERISA. The rules affect employee pension and welfare benefit plans, including group health plans, plan sponsors, administrators and fiduciaries, and plan participants and beneficiaries.

The Financial Impact of Advanced Kidney Disease on Canada Pension Plan and Private Disability Insurance Costs.

PubMed

Manns, Braden; McKenzie, Susan Q; Au, Flora; Gignac, Pamela M; Geller, Lawrence Ian

2017-01-01

Many working-age individuals with advanced chronic kidney disease (CKD) are unable to work, or are only able to work at a reduced capacity and/or with a reduction in time at work, and receive disability payments, either from the Canadian government or from private insurers, but the magnitude of those payments is unknown. The objective of this study was to estimate Canada Pension Plan Disability Benefit and private disability insurance benefits paid to Canadians with advanced kidney failure, and how feasible improvements in prevention, identification, and early treatment of CKD and increased use of kidney transplantation might mitigate those costs. This study used an analytical model combining Canadian data from various sources. This study included all patients with advanced CKD in Canada, including those with estimated glomerular filtration rate (eGFR) <30 mL/min/m 2 and those on dialysis. We combined disability estimates from a provincial kidney care program with the prevalence of advanced CKD and estimated disability payments from the Canada Pension Plan and private insurance plans to estimate overall disability benefit payments for Canadians with advanced CKD. We estimate that Canadians with advanced kidney failure are receiving disability benefit payments of at least Can$217 million annually. These estimates are sensitive to the proportion of individuals with advanced kidney disease who are unable to work, and plausible variation in this estimate could mean patients with advanced kidney disease are receiving up to Can$260 million per year. Feasible strategies to reduce the proportion of individuals with advanced kidney disease, either through prevention, delay or reduction in severity, or increasing the rate of transplantation, could result in reductions in the cost of Canada Pension Plan and private disability insurance payments by Can$13.8 million per year within 5 years. This study does not estimate how CKD prevention or increasing the rate of kidney

Physics teachers' future teaching plans

NASA Astrophysics Data System (ADS)

2012-03-01

There are two sides of the physics teacher turnover equation: teachers leaving and teachers entering. This month we will focus on teachers' future teaching plans. As seen in the figure, about 5% of the 27,000 teachers who taught physics in U.S. high schools in 2008-09 were in their first year of teaching physics (but not necessarily their first year of leaching at the high school level). Of those, about 9% planned to quit teaching; less than 3.5% of the experienced teachers planned to quit at the end of the current school year. The higher attrition rate among first-year teachers is common across all high school teachers—and other careers—as people enter new fields and then leave quickly for various reasons.

Teachers' Planning Processes: Seeking Insights from Australian Teachers

ERIC Educational Resources Information Center

Sullivan, Peter; Clarke, Doug M.; Albright, James; Clarke, David J.; Farrell, Lesley; Freebody, Peter; Gerrard, Jessica; Michels, Deborah

2012-01-01

The Australian Curriculum: Mathematics (AC:M) prompts consideration of planning processes teachers typically use (as a whole school, in grade levels, and at the classroom level). In order to gain insights into the nature of the planning decisions teachers make, Australian teachers drawn from every state and territory were invited to respond to a…

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.

Intra-generational Redistribution under Public Pension Planning Based on Generation-based Funding Scheme

NASA Astrophysics Data System (ADS)

Banjo, Daisuke; Tamura, Hiroyuki; Murata, Tadahiko

In this paper, we propose a method of determining the pension in the generation-based funding scheme. In this proposal, we include two types of pensions in the scheme. One is the payment-amount related pension and the other is the payment-frequency related pension. We set the ratio of the total amount of payment-amount related pension to the total amount of both pensions, and simulate income gaps and the relationship between contributions and benefits for each individual when the proposed method is applied.

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Teachers on Strike: A Struggle for the Future of Teaching?

ERIC Educational Resources Information Center

Stevenson, Howard

2013-01-01

Teachers in England and Wales are involved in the largest campaign of industrial action since the mid-1980s. At the heart of their grievances are government plans to abolish a national framework for teachers' pay and the removal of important safeguards relating to working conditions. Wider questions of workload and pensions are also involved. This…

The Financial Impact of Advanced Kidney Disease on Canada Pension Plan and Private Disability Insurance Costs

PubMed Central

Manns, Braden; McKenzie, Susan Q.; Au, Flora; Gignac, Pamela M.; Geller, Lawrence Ian

2017-01-01

Background: Many working-age individuals with advanced chronic kidney disease (CKD) are unable to work, or are only able to work at a reduced capacity and/or with a reduction in time at work, and receive disability payments, either from the Canadian government or from private insurers, but the magnitude of those payments is unknown. Objective: The objective of this study was to estimate Canada Pension Plan Disability Benefit and private disability insurance benefits paid to Canadians with advanced kidney failure, and how feasible improvements in prevention, identification, and early treatment of CKD and increased use of kidney transplantation might mitigate those costs. Design: This study used an analytical model combining Canadian data from various sources. Setting and Patients: This study included all patients with advanced CKD in Canada, including those with estimated glomerular filtration rate (eGFR) <30 mL/min/m2 and those on dialysis. Measurements: We combined disability estimates from a provincial kidney care program with the prevalence of advanced CKD and estimated disability payments from the Canada Pension Plan and private insurance plans to estimate overall disability benefit payments for Canadians with advanced CKD. Results: We estimate that Canadians with advanced kidney failure are receiving disability benefit payments of at least Can$217 million annually. These estimates are sensitive to the proportion of individuals with advanced kidney disease who are unable to work, and plausible variation in this estimate could mean patients with advanced kidney disease are receiving up to Can$260 million per year. Feasible strategies to reduce the proportion of individuals with advanced kidney disease, either through prevention, delay or reduction in severity, or increasing the rate of transplantation, could result in reductions in the cost of Canada Pension Plan and private disability insurance payments by Can$13.8 million per year within 5 years. Limitations

Pension decisions in a changing economy: gender, structure, and choice.

PubMed

Hardy, M A; Shuey, K

2000-09-01

As responsibility for financial security in retirement becomes more individualized, understanding the distribution and determinants of savings behavior grows in importance. Employed men and women often gain access to their pension assets when they change jobs. In this study gender differences in pre-retirement access to and disposition of accumulated pension assets are examined. The authors used data from the Health and Retirement Study to model pension participation, disposition of pension assets, and use of cash settlements derived from a pension plan in a previous job. Logit models provided estimates of gender differences in access to pensions and the preservation of pension funds for retirement. Women were less likely to have participated in employer-sponsored pension plans; more likely to cash out accumulated pension assets when they changed jobs; and, when job changes occurred at relatively young ages, equally likely to spend the settlement. However, by their late 40s, women were more likely to save the settlement, a net gender difference that increased with age at which the settlement was received. The structure of employment compensation continues to place women at a disadvantage. Gender differences in earnings and fringe benefits not only affect current financial status, but also cast a shadow over future financial security. Although the gender gap in pension coverage has been reduced, women with pensions have access to lower benefits and less in accumulated assets. As these continuing deficits are addressed, enhancing women's tendency to save pension assets for retirement can help them build financial security.

Twelve Middle-School Teachers' Planning.

ERIC Educational Resources Information Center

Brown, Deborah Sardo

1988-01-01

Case studies described 12 middle-school teachers' instructional yearly, unit, weekly, and daily planning on the basis of a background questionnaire, interview protocols, an analysis of written plans, think-aloud typescripts, and a questionnaire. A process model best characterized teachers long-term planning, while an agenda-formulation model fit…

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…

76 FR 18649 - Technical Revisions to Actuarial Information on Form 5500 Annual Return/Report for Pension Plans...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-05

... DEPARTMENT OF LABOR Employee Benefits Security Administration 29 CFR Part 2520 Technical Revisions... Alternatives Under Pension Relief Act of 2010 AGENCY: Employee Benefits Security Administration, Labor. ACTION... 5500 Annual Return/Report of Employee Benefit Plan have been adopted in IRS Notice 2010-83 (2010-51 I.R...

Changes in Pension Incentives through Time.

ERIC Educational Resources Information Center

Mitchell, Olivia S.; Luzadis, Rebecca A.

1988-01-01

A study of pension plans at 14 companies for the years 1960, 1970, and 1980 shows that company-sponsored plans are dynamic. Changes may have resulted from statutory increases in the age at which workers can be forced to retire. (JOW)

Could a Cash Balance Plan Benefit Illinois Public School Teachers?

ERIC Educational Resources Information Center

Johnson, Richard W.; Southgate, Benjamin G.

2015-01-01

The Teachers' Retirement System of the State of Illinois is one of the worst-funded public pensions in the nation. In 2013, it held enough assets to cover only 41 percent of its future obligations (Buck Consultants, 2014). This shortfall has led to several reforms, mostly involving benefit cuts that have undermined retirement income security for…

Court Reaffirms TIAA Must Pay Equal Pensions.

ERIC Educational Resources Information Center

Fields, Cheryl M.

1984-01-01

A second court decision supporting the payment of equal retirement pensions to men and women through the Teachers Insurance Annuities Association and College Retirement Equities Fund for retirees, effective after May 1, 1980, is discussed. This federal appeals court decision allows limited retroactivity. (MSE)

Who foregoes survivor protection in employer-sponsored pension annuities?

PubMed

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

2005-02-01

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 share of married retirees with pension annuities who forego survivor protection. The analysis consists of a probit model of the pension payout decision, based on data from the 1992-2000 waves of the Health and Retirement Study. More than one quarter (28%) of married men and two thirds of married women receiving employer-sponsored retirement annuities declined survivor protection. Men with small pensions and limited household wealth, men in better health than their spouses, and men whose spouses have pension coverage from their own employers are more likely than other men to reject survivor protection. Most workers appear to make payout decisions by rationally balancing the costs and benefits of each type of annuity, suggesting that existing measures to encourage joint and survivor annuities are adequate. However, the growth in 401(k) plans, which are generally not covered by existing laws protecting spousal pension rights, may leave widows vulnerable.

Bayou Blues: How Louisiana's Retirement Plan Hurts Teachers and Schools

ERIC Educational Resources Information Center

Aldeman, Chad; Aguirre, Paulina S. Diaz

2017-01-01

Years of irresponsible budgeting practices have left the Teachers' Retirement System of Louisiana (TRSL) almost $12 billion in debt. Without significant reforms, Louisiana's pension problems are likely to get worse, with further negative consequences for workers and schools. This report shows that schools participating in the TRSL already must…

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…

Trends in Labor Force Participation: How Much is Due to Changes in Pensions?

PubMed Central

Rohwedder, Susann

2011-01-01

In the United States, beginning in the late 1980s there was a substantial increase in the labor force participation of men and women in their 60s. Over the same time period the type of pension plans offered by employers shifted strongly from defined benefit plans to defined contribution plans. Defined benefit plans typically have optimal retirement ages embedded in their structure which induce early retirement, whereas defined contribution plans do not favor any particular retirement age. Based on panel data, this paper quantifies the increase in participation due to the change in pension structure. The main result is that the pension changes account for a considerable part of the increase, but other factors also made a contribution. PMID:21857886

Physics Teachers' Future Teaching Plans

ERIC Educational Resources Information Center

Physics Teacher, 2012

2012-01-01

There are two sides of the physics teacher turnover equation: teachers leaving and teachers entering. This month we will focus on teachers' future teaching plans. As seen in the figure, about 5% of the 27,000 teachers who taught physics in U.S. high schools in 2008-09 were in their first year of teaching physics (but not necessarily their first…

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…

Pass the Chocolate: Planning with Teachers

ERIC Educational Resources Information Center

Kimmel, Sue C.

2013-01-01

With all the discourse in school librarianship about collaboration, there is surprisingly little discussion of teacher planning. For teachers, planning is the taken-for-granted work necessary for teaching. Planning focuses on various increments of time, ranging from a single lesson to a day, a week, a grading term, and a school year. Teacher…

26 CFR 301.6104(a)-3 - Public inspection of Internal Revenue Service letters and documents relating to pension and other...

Code of Federal Regulations, 2010 CFR

2010-04-01

... letters and documents relating to pension and other plans. 301.6104(a)-3 Section 301.6104(a)-3 Internal... of Internal Revenue Service letters and documents relating to pension and other plans. (a) In general... qualification of a pension, profit-sharing or stock bonus plan under section 401(a), an annuity plan under...

Tax Changes, Retirement, and Pensions.

ERIC Educational Resources Information Center

Sumberg, Alfred D.

1989-01-01

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

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.

"But the Pension Fund Was Just Sitting There..."--The Politics of Teacher Retirement Plans. Conference Paper 2009-09

ERIC Educational Resources Information Center

Hess, Frederick M.; Squire, Juliet P.

2009-01-01

The tension at the heart of pension politics is the incentive to address today's claimants and focus on the here-and-now at the expense of long-term concerns and more dispersed constituencies. In the private sector, rules and regulations seek to tame corner-cutting and short-sighted behavior. In the public sector, the primary safeguard is the…

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…

PENSIONS FOR TEACHERS, A PRACTICAL HANDBOOK ON PENSIONS AND RELATED SUBJECTS FOR TEACHERS IN PUBLIC SCHOOLS AND MUNICIPAL COLLEGES OF THE CITY OF NEW YORK.

ERIC Educational Resources Information Center

GOLDMAN, LOUIS A.; AND OTHERS

THIS COMPREHENSIVE HANDBOOK EXPLAINS THE MAJOR BENEFITS PROVIDED BY THE NEW YORK CITY TEACHERS' RETIREMENT SYSTEM. PROCEDURES ARE GIVEN FOR CALCULATING RETIREMENT ALLOWANCES UNDER THE VARIOUS PLANS AVAILABLE AND DEATH BENEFITS EITHER BEFORE OR AFTER RETIREMENT. SOCIAL SECURITY PROVISIONS, TAXES ON RETIREMENT INCOME, LOAN PRIVILEGES, WORK AFTER…

Teachers' Plans for Managing Students.

ERIC Educational Resources Information Center

Pittman, Sherry I.

A study of three first grade teachers, who were interviewed and observed in the classroom setting, demonstrates a link between teachers' plans for action that they have developed over years of teaching and their routine management of students during reading. Both management and instructional goals, embedded in teacher beliefs about learning and…

The impact on pension liabilities of Malaysian government pension scheme from remarriage due to removal of pension clause

NASA Astrophysics Data System (ADS)

Ibrahim, Rose Irnawaty; Siri, Zailan

2014-12-01

In the event of death of any government employee, their monthly pension will be given to their widow and their child. The government will stop paying that pension when the widow died and when the widow chooses to remarry. However, in 1st January 2002, the remarriage clause has been removed from the regulations. This would allow all widows who remarried to receive pension as usual. In view of this, there are possibilities that those widows who are still young might remarried. If many of the widows choose to remarry, it will be a burden to the government as it would increase the pension liabilities. However, we do not know how many of the widow will remarry. In view of this, the purpose of the study is to assess the impact to pension liabilities of government pension schemes on individual life due to removal clause of the remarriage by determining the pension factor and to assess to what extent the pension liabilities of government pension schemes would be affected.

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…

Golden Years or Retirement Fears? Private Pension Inequality Among Canada's Immigrants.

PubMed

Curtis, Josh; Lightman, Naomi

2017-06-01

Currently, many immigrants are disqualified from Canada's public pension scheme because of residency requirements. In addition, decades of low income and labour market exclusion prohibit many Canadian immigrants from building adequate private pension savings throughout their working life. Together, these factors present serious concerns for immigrant seniors' economic well-being. Using Canadian census data spanning a twenty-year period (1991-2011), we find that income from personal savings plans and investments has declined sharply for both native-born and immigrant Canadians, with recent immigrant cohorts faring worst. However, since 1991, native-born and immigrant men living in Canada for 40-plus years had major gains in private employer pensions (Registered Pension Plans; [RPPs]). Yet RPP income for all other immigrant cohorts remained stable or declined during these decades. Thus, the data demonstrate a worrisome growing private savings gap between native-born men and all others in Canada, with newer immigrants and women faring worst.

Three Studies of Teacher Planning. Research Series No. 55.

ERIC Educational Resources Information Center

Clark, Christopher M.; Yinger, Robert J.

Three studies on teacher planning procedures are described and synthesized--a survey, a laboratory study, and a series of case studies. The primary goal of this research was to determine how teachers plan classroom activities, why they plan in certain ways, and what is the relationship between teacher planning and teaching effectiveness. A survey…

Teacher Performance Assessment Instruments: Plans for Practice Rating.

ERIC Educational Resources Information Center

Capie, William; And Others

This manual consists of lesson plans developed to train data collectors in the use of the Teacher Performance Assessment Instruments (TPAI). Each set of plans was designed for one of three purposes. Lesson plans developed for the Teaching Plans and Materials Instrument (TPM) simulate a portfolio prepared by the teacher. One-day plans developed for…

Office of Inspector General report on special audit of pension plans for Department of Energy contract employees of the University of California

DOE Office of Scientific and Technical Information (OSTI.GOV)

NONE

1996-08-01

On May 15, 1996, the Department of Energy (DOE) announced its decision to extend and renegotiate its contracts with the University of California for the management and operation of the Los Alamos, Lawrence Berkeley, and Lawrence Livermore National Laboratories. Current contracts for the operation of these laboratories expire in 1997. The renegotiation process provides an opportunity for the Department to: (1) recover at least $620 million in excess assets from the pension plans it has funded for University of California employees who work at DOE`s laboratories; and (2) improve the Department`s ability to exercise prudent management of its interest inmore » those pension funds. According to Department records, as of July 1, 1995, the University of California Retirement Plan had between $620 million and $2.0 billion in excess assets that were attributable to the Department of Energy (emphasis supplied). The wide variation in excess assets is a function of the assumptions used in making these calculations. These are described in Appendix 1 to this report. It was concluded as a result of the audit that, as part of the contract renegotiation process, the Department should obtain the cooperation and assistance of the University of California in recovering excess pension plan assets in a manner that does not affect the defined retirement benefits of the contract employees. This could include jointly sponsoring legislation to modify any existing legal restrictions.« less

Understanding Preservice Teacher Skills to Construct Lesson Plans

ERIC Educational Resources Information Center

Lim, Woong; Son, Ji-Won; Kim, Dong-Joong

2018-01-01

This study examined preservice teachers' (PSTs) capacity for lesson planning in a university-based teacher preparation program in the USA Participants (n = 126) wrote lesson plans in three approaches: synthesis, creation, and modification. Findings indicate that PSTs who modified preexisting lesson plans produced better lesson plans than their…

78 FR 24235 - 166th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-24

... DEPARTMENT OF LABOR Employee Benefits Security Administration 166th 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 Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 166th open meeting of the Advisory Council on...

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

... DEPARTMENT OF LABOR Employee 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 Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 156th open meeting of the Advisory Council on...

77 FR 44676 - 162nd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-30

... DEPARTMENT OF LABOR Employee Benefits Security Administration 162nd 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 Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 162nd open meeting of the Advisory Council on...

75 FR 57063 - 153rd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-17

... DEPARTMENT OF LABOR Employee Benefits Security Administration 153rd 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 Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 153rd open meeting of the Advisory Council on...

76 FR 48903 - 157th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-09

... DEPARTMENT OF LABOR Employee Benefits Security Administration 157th 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 Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 157th open meeting of the Advisory Council on...

75 FR 47636 - 152nd Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-06

... DEPARTMENT OF LABOR Employee Benefits Security Administration 152nd 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 Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 152nd open meeting of the Advisory Council on...

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

... DEPARTMENT OF LABOR Employee 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 Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 161st open meeting of the Advisory Council on...

78 FR 44600 - 167th Meeting of the Advisory Council on Employee Welfare and Pension Benefit Plans; Notice of...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-24

... DEPARTMENT OF LABOR Employee Benefits Security Administration 167th 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 Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1142, the 167th open meeting of the Advisory Council on...

Build Your Own Pension: Framing Pension Reform and Choice in Newspapers.

PubMed

Hagelund, Anniken; Grødem, Anne Skevik

2017-01-01

Recent pension reforms in Norway mean that old-age pensions to a greater extent are a function of adaptations made and decisions made throughout the lifetime. How much you work, who you work for, when you retire, and how you invest will influence your standard of living as an old-age pensioner. This article investigates one important source of information about retirement and pension, namely service journalism in main national newspapers. How is the issue of pension framed in these articles? And what kind of advice is presented by which kind of actors? Findings indicate that service journalism is dominated by pension industry sources, and old-age pension is framed as a function of individual investment choices rather than as citizens' rights.

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

Pension fund activities at Department laboratories managed by the University of California

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1992-09-18

The Department of Energy`s (Department) Office of Contractor Human Resource Management, and San Francisco and Albuquerque Field Offices have responsibility for contract administration of the Department`s interest in two separate pension plans covering University of California (University) employees at Lawrence Livermore National Laboratory, Lawrence Berkeley Laboratory, and Los Alamos National Laboratory. The purpose of the audit was to review the Department`s contract administration of its interest in those pension plans.

The Pension Pac-Man: How Pension Debt Eats Away at Teacher Salaries

ERIC Educational Resources Information Center

Aldeman, Chad

2016-01-01

Why aren't teacher salaries rising? This puzzle can be explained by three trends eating into teachers' take-home pay: rising health care costs, declining student/teacher ratios, and rising retirement costs. Retirement costs are the most hidden of these three factors. The result is that most teachers are getting the worst of both worlds. Teachers…

Retiree Plans Hurt by Market Decline as Anxieties Rise

ERIC Educational Resources Information Center

Aarons, Dakarai I.

2008-01-01

Plunges in the stock market have taken a toll on the fortunes of the nation's pension funds for retired teachers and other public employees, with retirement systems nationwide reporting losses in the billions of dollars in recent weeks. The losses have worsened already-high unfunded obligations for plans that have promised more than $2 trillion in…

Efficiency and Equity in the Time Pattern of Teacher Pension Benefits: An Analysis of Four State Systems. Working Paper 2007-01

ERIC Educational Resources Information Center

Costrell, Robert M.; Podgursky, Michael J.

2007-01-01

Defined Benefit pension plans often generate odd time patterns of benefits. One typical pattern exhibits low accrual in early years, accelerating in mid-late years, followed by dramatic decline, or even negative returns in years that are relatively young for retirement. We consider four states for specific analysis: Arkansas, Missouri, California…

Novice High School Science Teachers: Lesson Plan Adaptations

ERIC Educational Resources Information Center

Scharon, Aracelis Janelle

2013-01-01

The Next Generation Science Standards (NRC, 2013) positions teachers as responsible for necessary decision making about how their intended science lesson plan content supports continuous student science learning. Teachers interact with their instructional lesson plans in dynamic and constructive ways. Adapting lesson plans is complex. This process…

How Portuguese and American teachers plan for literacy instruction.

PubMed

Spear-Swerling, Louise; Lopes, Joao; Oliveira, Celia; Zibulsky, Jamie

2016-04-01

This study explored American and Portuguese elementary teachers' preferences in planning for literacy instruction using the Language Arts Activity Grid (LAAG; Cunningham, Zibulsky, Stanovich, & Stanovich, 2009), on which teachers described their preferred instructional activities for a hypothetical 2-h language arts block. Portuguese teachers (N = 186) completed Portuguese versions of a background questionnaire and LAAG electronically, in Survey Monkey; American teachers (N = 102) completed identical English measures using paper and pencil. Results showed that teachers in both groups usually addressed comprehension and reading fluency on their LAAGs and that they also allocated the most time to these two areas. However, American teachers were more likely to include teacher-directed fluency activities, whereas Portuguese teachers were more likely to include fluency activities that were not teacher directed. Significantly more American than Portuguese teachers addressed phonics in their planning, whereas significantly more Portuguese than American teachers addressed writing processes such as revision. Both groups of educators demonstrated large variability in planning, with many teachers omitting important components of literacy identified by researchers, for writing as well as reading. The study highlights the importance of providing teachers with comprehensive, research-based core literacy curricula as well as professional development on key components of literacy. Study findings also suggest significant relationships between orthographic transparency and teachers' instructional planning.

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

... years 15,000 Taxable Year Ending Dec. 31, 1956 Amount of contributions paid in year $10,000 Carried over...)(D). When contributions paid by an employer in a taxable year to or under a pension or annuity plan... contributions are carried over and are deductible in succeeding taxable years of the employer in order of time...

Research Matters/Novice Teachers Benefit from Lesson Plans

ERIC Educational Resources Information Center

Goodwin, Bryan

2016-01-01

In this article, the author reflects on the support that novice teachers may need when preparing lesson plans. Showing that support makes a difference, three groups of teachers (one with access to lessons plans along with assistance from an online learning community; one with model plans but just online access; and one writing their own lesson…

38 CFR 3.3 - Pension.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Pension. 3.3 Section 3.3 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.3 Pension. (a) Pension for veterans—(1) Service...

38 CFR 3.3 - Pension.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Pension. 3.3 Section 3.3 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.3 Pension. (a) Pension for veterans—(1) Service...

38 CFR 3.3 - Pension.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Pension. 3.3 Section 3.3 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.3 Pension. (a) Pension for veterans—(1) Service...

38 CFR 3.3 - Pension.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Pension. 3.3 Section 3.3 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.3 Pension. (a) Pension for veterans—(1) Service...

38 CFR 3.3 - Pension.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Pension. 3.3 Section 3.3 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.3 Pension. (a) Pension for veterans—(1) Service...

Learning to Plan, Planning to Learn: The Developing Expertise of Beginning Teachers

ERIC Educational Resources Information Center

Mutton, Trevor; Hagger, Hazel; Burn, Katharine

2011-01-01

Learning how to plan is recognised as a key skill that beginning teachers have to develop but there has been little research examining "how" they may actually learn to plan. This paper, based on the analysis of 10 post-lesson interviews with 17 secondary school teachers across three years (the PGCE year and the first two years in…

A Pension Giant Reinvents Itself To Adapt to a Changing Market.

ERIC Educational Resources Information Center

Pulley, John L.

2000-01-01

Reports on changes at the Teachers Insurance and Annuity Association - College Retirement Equities Fund (TIAA-CREF), the dominant force in the higher education pension market, to counter declining investment by younger professors. Changes include addition of retail mutual funds and making some products available to the general public. Critics…

Family planning studies the teachers' survey. Part 2: fertility differentials and practice of family planning.

PubMed

Kamel, W H; Hanna, A T; Kamel, N A; Wahdan, M H

1970-06-01

This study deals with biologic and socioeconomic fertility differentials of married female teachers in the Alexandria Governorate who were surveyed via questionnaire from October 1966 to February 1967. It also shows fertility patterns of educated working women, their opinions about family planning, their use of contraceptives, and their knowledge and use of family planning services. Of the 3893 teachers who responded, 65%, or 2626, were married and 92.5% were of childbearing age. The average age was 32.70 years; the average duration of marriage was 7.18 years. Half had just 1 or 2 children, with an inverse relationship between educational attainment and number of children. The number of children increased with the age of the teacher, but there was an inverse relationship between age at marriage and number of children. Just over 25% of the pregnancies ended in abortion, with an average of .64 abortions per teacher. There was a direct relationship between age of teacher and frequency of abortion. Teachers who married when they were under 20 were the most likely to abort. 13% of the teachers were pregnant at the time of the study. An inverse relationship existed between the desire to be pregnant and the number of surviving children. Statistics for married teachers over 45 who had completed their fertility indicate that the average teacher is likely to have 1.02 abortions, 3.1 deliveries, and 2.6 living children. All teachers favored family planning. 77.3% were currently practicing it, most in the 30-44 age group. 42% had consulted private doctors; 44.3% were prac ticing without medical advice; and only 14.8% went to a family planning center. The pill and the IUD were the most popular method, being used by 59.7%. Among those with children, those with no boys were the least likely to use contraceptives. Teachers, with their frequent contact with young people and parents, are seen as a good conduit for information about family planning. However, most teachers themselves

The Career Plans of Newly Qualified South African Teachers

ERIC Educational Resources Information Center

Bertram, Carol; Appleton, Simon; Muthukrishna, Nithi; Wedekind, Volker

2006-01-01

We report on survey data collected from 776 final-year student teachers from 11 higher education institutions in October 2004. The purpose of the survey was to find out how many newly qualified teachers were planning to teach abroad and how many were planning to teach in South Africa. Two issues formed the backdrop of the study: teacher migration…

Distribution of Benefits in Teacher Retirement Systems and Their Implications for Mobility

ERIC Educational Resources Information Center

Costrell, Robert M.; Podgursky, Michael

2010-01-01

While it is generally understood that defined benefit pension systems concentrate benefits on career teachers and impose costs on mobile teachers, there has been very little analysis of the magnitude of these effects. The authors develop a measure of implicit redistribution of pension wealth among teachers at varying ages of separation. Compared…

The Effectiveness of Using Teacher-Teacher Wikis in Collaborative Lesson Planning and Its Impact on Teacher's Classroom Performance

ERIC Educational Resources Information Center

Al-Shareef, Samar Yahya; Al-Qarni, Reem Ali

2016-01-01

The paper highlights the main aspects and characteristic features of teacher-teacher Wikis, which are considered to be the most effective teaching and learning tools. The research studies the effectiveness of using Wikis by teachers during collaborative lesson planning. It also traces the impact of teacher-teacher Wikis on the teachers'…

Development of short Indonesian lesson plan to improve teacher performance

NASA Astrophysics Data System (ADS)

Yulianto, B.; Kamidjan; Ahmadi, A.; Asteria, P. V.

2018-01-01

The developmental research was motivated by the results of preliminary study through interviews, which revealed almost all of the teachers did not create lesson plan themselves. As a result of this load, the performance of the real learning in the classroom becomes inadequate. Moreover, when lesson plan was not made by teachers themselves, the learning process becomes ineffective. Therefore, this study designed to develop a prototype of the short lesson plan, in particular, Indonesian language teaching, and to investigate its effectiveness. The participants in the study were teachers who were trained through lesson study group to design short model’s lesson plan. Questionnaires and open-ended questions were used, and the quantitative and qualitative data obtained were analyzed accordingly. The analysis of the quantitative data, aided with SPSS, were frequency, percentage, and means, whereas the qualitative data were analyzed descriptively. The results showed that the teachers liked the model, and they were willing to design their own lesson plan. The observation data revealed that the classroom learning process became more interactive, and classroom atmosphere was more engaging and natural because the teachers did not stick to the lesson plan made by other teachers.

Planning for Mathematics Instruction: A Model of Experienced Teachers' Planning Processes in the Context of a Reform Mathematics Curriculum

ERIC Educational Resources Information Center

Superfine, Alison Castro

2008-01-01

Planning is an important phase of teaching, during which teachers make decisions about various aspects of instruction that ultimately shape students' opportunities to learn. Prior research on teacher planning, however, fails to adequately describe experienced teachers' planning decisions, and is unclear about the extent to which teachers use…

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.

Teachers' Preferences for Educational Planning: Dynamic Testing, Teaching Experience and Teachers' Sense of Efficacy

ERIC Educational Resources Information Center

Bosma, Tirza; Hessels, Marco G. P.; Resing, Wilma C. M.

2012-01-01

This study surveyed a sample of 188 elementary teachers with respect to their preference for information regarding educational planning, in particular information captured with dynamic testing procedures. The influence of teachers' experience and sense of efficacy on teachers' preferences was also investigated. Results indicated teachers'…

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…

The relationships between public and private pension schemes: an introductory overview.

PubMed

Horlick, M

1987-07-01

Only recently have social insurance and private pensions, collectively, come to be thought of in terms of a total social security benefit package. The economic problems brought on by the 1974 oil crisis initially triggered consideration of a common, integrated role for the two systems. The second oil crisis reinforced the relative expansion in private pension programs, as a supplement to social security. Before these events, private and public pension programs interacted in only a limited number of ways, confined to relatively few countries. These interactions were largely confined to collective bargaining, whereby private pensions were gradually extended to nearly all employees in France and Sweden; mandating, or legally requiring private supplementation of social security, debated in several countries in the early 1970's, but postponed by the 1974 oil crisis; and contracting out, or covering a part of the social security benefit under a private plan, as in the United Kingdom. Overall, the tradition of private pensions was not very strong or broadbased. The current debate centers on which public/private pension mix is desirable from the point of view of an old-age income-maintenance program. A new element is the rising support for a "third pillar"--individual tax-encouraged savings--not only as a supplement, but as an alternative to social insurance.

2011 State Teacher Policy Yearbook. Wisconsin

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The "2011 State…

2011 State Teacher Policy Yearbook. Washington

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The "2011 State…

2011 State Teacher Policy Yearbook. Maryland

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The "2011 State…

2011 State Teacher Policy Yearbook. Idaho

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The "2011 State…

How to Analyze Routines in Teachers' Thinking Processes during Lesson Planning.

ERIC Educational Resources Information Center

Bromme, Rainer

A justification for the study of teachers' routines, as they affect the preparation of lesson plans, prefaces this paper on teachers' thought processes during lesson planning. In focusing on the importance of research into teachers' routines, it is pointed out that lesson preparation and classroom routines permit teachers to direct attention to…

Public Pension Reform and Teacher Turnover: Evidence from Washington State. CEDR Policy Brief. WP #2015-8

ERIC Educational Resources Information Center

Goldhaber, Dan; Grout, Cyrus; Holden, Kristian

2015-01-01

Traditional defined benefit (DB) pension systems in many states face large funding shortfalls. Movement toward defined contribution (DC) pension structures may reduce the likelihood of future shortfalls, but there is concern that such reforms may have the undesirable effect of increasing employee turnover. In studying patterns of employee turnover…

2011 State Teacher Policy Yearbook. Hawaii

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The 2011 State Teacher…

2011 State Teacher Policy Yearbook. Illinois

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The 2011 State Teacher…

2011 State Teacher Policy Yearbook. Massachusetts

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The 2011 State Teacher…

2011 State Teacher Policy Yearbook. Iowa

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The 2011 State Teacher…

2011 State Teacher Policy Yearbook. Kansas

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The 2011 State Teacher…

2011 State Teacher Policy Yearbook. Minnesota

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The 2011 State Teacher…

2011 State Teacher Policy Yearbook. Nebraska

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The 2011 State Teacher…

2011 State Teacher Policy Yearbook. Indiana

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The 2011 State Teacher…

38 CFR 3.16 - Service pension.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Service pension. 3.16 Section 3.16 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3.16 Service pension. In computing the 70 or...

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, Compensation, and Dependency and Indemnity Compensation General § 3.16 Service pension. In computing the 70 or...

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, Compensation, and Dependency and Indemnity Compensation General § 3.16 Service pension. In computing the 70 or...

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, Compensation, and Dependency and Indemnity Compensation General § 3.16 Service pension. In computing the 70 or...

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, Compensation, and Dependency and Indemnity Compensation General § 3.16 Service pension. In computing the 70 or...

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 of...

Pension fund activities at Department laboratories managed by the University of California. [Contains Management and Auditor Comments

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1992-09-18

The Department of Energy's (Department) Office of Contractor Human Resource Management, and San Francisco and Albuquerque Field Offices have responsibility for contract administration of the Department's interest in two separate pension plans covering University of California (University) employees at Lawrence Livermore National Laboratory, Lawrence Berkeley Laboratory, and Los Alamos National Laboratory. The purpose of the audit was to review the Department's contract administration of its interest in those pension plans.

A comparison of early retirement pensions in the United States and Russia: the pensions of musicians.

PubMed

Turner, John; Guenther, Roy

2005-01-01

Early retirement pensions for particular occupations free national policy to establish the social security early retirement age at a later age that is more appropriate for the population as a whole. This paper focuses on early retirement pensions in the United States and the Russian Federation. While comparing early retirement pensions generally, the paper provides a more detailed discussion of the pensions for musicians. While this is an unconventional group to choose for the study of pensions, study of their pensions yields insights into the principles underlying retirement age policy in the two countries.

Distribution of Benefits in Teacher Retirement Systems and Their Implications for Mobility. Working Paper 39

ERIC Educational Resources Information Center

Costrell, Robert M.; Podgursky, Michael

2009-01-01

While it is generally understood that defined benefit pension systems concentrate benefits on career teachers and impose costs on mobile teachers, there has been very little analysis of the magnitude of these effects. The authors develop a measure of implicit redistribution of pension wealth among teachers at varying ages of separation. Compared…

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.

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…

2011 State Teacher Policy Yearbook. North Dakota

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The "2011 State…

2011 State Teacher Policy Yearbook. New York

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The "2011 State…

The Challenge of Supporting a Beginning Teacher to Plan in Primary Mathematics

ERIC Educational Resources Information Center

Bailey, Judy

2015-01-01

Effective lesson planning is a real challenge for many beginning teachers. This paper presents a case study of one such teacher, and the author's efforts to support her in the planning process. Results show supporting the beginning teacher's planning by (a) providing access to resources such as web-sites and teaching handbooks, (b) modelling, and…

The Impact of Teachers' Unions. Final Report.

ERIC Educational Resources Information Center

Gustman, Alan L.; Segal, Martin

This study examines the impact of teachers' organizations on the compensation of public school teachers. Part 1 focuses on the impact of collective bargaining on teachers' salaries; part 2 deals with interstate variations in teachers' pensions and the influence of teachers' organizations on these variations. In part 1, the authors estimate the…

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

Pension vesting and preretirement lump sums among full-time private sector employees.

PubMed

Woods, J R

1993-01-01

Vesting among full-time private sector employees has increased dramatically over the past two decades. With further increases expected, it seems likely that almost all workers covered by a pension plan will eventually receive some kind of benefit. Coverage, however, remains a problem. According to the most recently available data, only 46 percent of full-time private employees in 1988 were covered by a pension plan on their current jobs, 35 percent were vested, and an additional 4 percent were vested from a previous job. Vesting rates would have been higher if some workers had not cashed out their retirement benefits when they left previous jobs, but the impact is slight; most lump-sum recipients were also vested or covered on their current jobs. Vesting is higher among older workers and among men, though the gender gap has narrowed appreciably over time. Based on trends in vesting and 1988 rates for all types of workers aged 50-59, the analysis suggests that pension receipt rates among the elderly will continue to increase over the next decade.

Retiree Health Plans for Public School Teachers after GASB 43 and 45

ERIC Educational Resources Information Center

Clark, Robert L.

2010-01-01

Most public elementary and high school teachers are covered by health insurance provided by their employer while they are employed. In most cases, these health plans are managed at the state level. At retirement, teachers with sufficient years of service are allowed to remain in the health plan. Retiree health plans for teachers vary widely across…

2011 State Teacher Policy Yearbook. New Hampshire

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The 2011 State Teacher…

2011 State Teacher Policy Yearbook. New Mexico

ERIC Educational Resources Information Center

National Council on Teacher Quality, 2011

2011-01-01

For five years running, the National Council on Teacher Quality (NCTQ) has tracked states' teacher policies, preparing a detailed and thorough compendium of teacher policy in the United States on topics related to teacher preparation, licensure, evaluation, career advancement, tenure, compensation, pensions and dismissal. The 2011 State Teacher…

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,…

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…

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…

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,…

Do Health Insurance and Pension Costs Reduce the Job Opportunities of Older Workers?

ERIC Educational Resources Information Center

Scott, Frank A.; And Others

1995-01-01

Current Population Survey data (1979, 1983, 1988, 1993) and a 1991 employer survey showed that the probability a newly hired worker was aged 55-65 was significantly lower in companies with health care plans and with relatively costly plans. Neither cost nor presence of pension plans significantly affected employment of older workers. (SK)

48 CFR 1837.170 - 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. 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, pension...

Exploring Pre-Service Teachers' Perceptions of Lesson Planning in Primary Education

ERIC Educational Resources Information Center

Sahin-Taskin, Cigdem

2017-01-01

Planning a lesson is a complex process. The relationship between the quality of a lesson plan and an effective teaching-learning process is widely acknowledged by researchers and educators. Therefore, developing preservice teachers' planning skills is considered key in raising effective teachers. This research aims to understand pre-service…

Teachers' Decisions about Mathematics Tasks When Planning

ERIC Educational Resources Information Center

Sullivan, Peter; Clarke, David; Clarke, Doug; Roche, Anne

2013-01-01

At some stage when planning, teachers make decisions about the mathematics tasks they will pose and how they will structure lessons. It seems, though, that these decisions are complex, and that this complexity has been underestimated by curriculum developers and teacher educators. The following is a report of data collection that simulated some of…

Iranian EFL Teachers' Attitudes towards Lesson Planning Based on Their Gender

ERIC Educational Resources Information Center

Heidari, Mina; Azizifar, Akbar; Gowhary, Habib; Abbasi, Zahra

2015-01-01

The purpose of this study was to examine Iranian EFL teachers' attitudes towards lesson plan based on their gender. The research is a quantitative study in which the data is obtained to get a great understanding on the relationship between lesson plan of Iranian English as Foreign Language (EFL) teachers and teachers' gender. The population…

Does retirement education teach people to save pension distributions?

PubMed

Muller, L A

As defined contribution pension plans have become increasingly common over the past two decades, so have lump sum distributions from those plans. Employees who elect such a distribution take the balance of their pension account with them when they leave a job. They can then choose to maintain the funds in accounts designated for retirement, invest them in other saving vehicles, or spend them. If spent pension distributions are not replaced by other savings, however, the future elderly are unlikely to be able to maintain a desirable standard of living. With employee-funded pensions expected to play an increasingly important role in financing Americans' retirement, saving these funds in essential. This article is the first to examine the relationship between retirement education--specifically, meetings sponsored by employers or by public and private institutions--and the saving of lump sum distributions. Two definitions of saving are used: one that includes reinvestment only in tax-deferred saving vehicles, and a broader one that includes tax-deferred vehicles, general saving vehicles (stocks, bonds, savings accounts, and so on), and paying off debt. The analysis also evaluates the effects of retirement education on specific groups identified in previous research as being less likely to keep their pension distributions in tax-deferred accounts: namely, women, younger persons, and persons with less than a college education. The same groups tend to be less financially secure in retirement, making the effects of retirement education on them particularly relevant. With an econometric model using ordinary least squares and data from the 1992 Health and Retirement Study, the analysis finds that retirement education does not affect the overall likelihood that employees will save their distributions, whether in tax-deferred or non-tax-deferred vehicles. The picture is more complicated for subgroups of employees. Attending a retirement meeting is associated with an increased

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;…

Collaborative Lesson Planning as Professional Development for Beginning Primary Teachers

ERIC Educational Resources Information Center

Bauml, Michelle

2014-01-01

This qualitative case study describes how one beginning primary grade teacher benefited from collaborative lesson-planning meetings with her grade-level colleagues. The teacher accumulated knowledge of curriculum, pedagogy, and professional contexts as she participated in planning meetings each week during her first year of teaching. Furthermore,…

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... surviving spouse. Where the surviving spouse's rate is in excess of $70 monthly because of having been the...

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... surviving spouse. Where the surviving spouse's rate is in excess of $70 monthly because of having been the...

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... surviving spouse. Where the surviving spouse's rate is in excess of $70 monthly because of having been the...

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... surviving spouse. Where the surviving spouse's rate is in excess of $70 monthly because of having been the...

38 CFR 3.803 - Naval pension.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Naval pension. 3.803..., Compensation, and Dependency and Indemnity Compensation Special Benefits § 3.803 Naval pension. (a) Payment of naval pension will be authorized on the basis of a certification by the Secretary of the Navy...

38 CFR 3.803 - Naval pension.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Naval pension. 3.803..., Compensation, and Dependency and Indemnity Compensation Special Benefits § 3.803 Naval pension. (a) Payment of naval pension will be authorized on the basis of a certification by the Secretary of the Navy...

Equity Implications of Methods of Funding State Teachers' Retirement Systems. Working Paper in Education Finance No. 30.

ERIC Educational Resources Information Center

Wendling, Wayne

Current methods of funding teachers' retirement systems, which base pensions on final salaries, are inequitable because they are not related to school districts' ability to pay and because they require some teachers to subsidize others. A five-state survey shows it is common for pensions to be funded by school districts and teachers, sometimes…

Preschool Teachers' Perspectives on Planning and Documentation in Preschool

ERIC Educational Resources Information Center

Alvestad, Torgeir; Sheridan, Sonja

2015-01-01

This article is based on a research project focusing on Norwegian teachers' planning and documentation of children's learning in preschool. Norwegian preschools follow a national curriculum and teachers are obliged to document both professional practice and learning outcomes. The aim of the article is to investigate teachers' experiences of…

[A review of pension status quo in China and domestic and overseas pension models].

PubMed

Si, J H; Li, L M

2016-10-10

With the aging of population and progressive decline of traditional pension model, the problems in the aged supporting have caused serious social concern in China. Since 1980' s, different opinions about pension models have been suggested in many research papers. This paper summarizes the characteristics of different pension model used in both China and abroad in terms of the financial sources of the aged supporting, life style and the combination with medical service, suggesting to establish a pension model with Chinese characteristics to provide multiple and personalized services on the basis of China' s national situation and successful experiences of other countries.

TTIP: Texas Teacher Internship Program 1994 Curriculum Implementation Plans.

ERIC Educational Resources Information Center

Walenta, Brian T., Ed.

The Texas Teacher Internship Program (TTIP) is a competitive program for science, technology and mathematics teachers who serve as summer interns at industry and university sites in order to experience real world applications of the subjects they teach. This document contains curriculum implementation plans developed by the teachers to illustrate…

Can Pensions Help Attract Teachers?

ERIC Educational Resources Information Center

Kimball, Steven M.; Heneman, Herbert G.,III; Kellor, Eileen M.

2005-01-01

Every year there is a substantial flow of people into teaching roles as entrants or as movers from one school to another. Each such move involves attraction of the person to the job. Data for 1999-2000 reveal several important findings about teacher staffing. In 1999-2000, out of a teaching workforce of about 3.45 million, there were about 535,000…

How Well-Informed Are Pension Scheme Members on Their Future Pension Benefits? Evidence from Ireland.

PubMed

Barrett, Alan; Mosca, Irene; Whelan, Brendan

2015-01-01

One part of the policy response in many countries to increasing pension coverage will be greater private provision on the part of individuals. This requires that individuals are well informed about pensions. In this article, we assess levels of knowledge of pensions using a representative sample of older Irish adults. We find that two-thirds of individuals enrolled in pension schemes do not know what amount will be paid out on retirement and/or whether the payments will be in the form of lump sums, monthly payments, or both. One policy implication is the need for increased information to be directed at certain groups, in particular, women and less educated people. More fundamentally, the results suggest that the mandatory elements in pension systems should be extended.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... break in service with the employer or employers maintaining a pension plan, for purposes of participation, vesting and accrual of benefits, by reason of the period of absence from employment due to or...

Linking the Teacher Appraisal Process to the School Improvement Plan

ERIC Educational Resources Information Center

Reddekopp, Therese

2007-01-01

If a school improvement plan includes input from all stakeholders and focuses on data-driven processes that are linked to teacher appraisal, it can be powerful in leading the school toward the common mission of achieving student success. Linking the school improvement plan to the teacher appraisal process creates a system whereby all individuals…

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

ERIC Educational Resources Information Center

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

2006-01-01

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

Planning for Reform-Based Science: Case Studies of Two Urban Elementary Teachers

NASA Astrophysics Data System (ADS)

Mangiante, Elaine Silva

2018-02-01

The intent of national efforts to frame science education standards is to promote students' development of scientific practices and conceptual understanding for their future role as scientifically literate citizens (NRC 2012). A guiding principle of science education reform is that all students receive equitable opportunities to engage in rigorous science learning. Yet, implementation of science education reform depends on teachers' instructional decisions. In urban schools serving students primarily from poor, diverse communities, teachers typically face obstacles in providing reform-based science due to limited resources and accountability pressures, as well as a culture of teacher-directed pedagogy, and deficit views of students. The purpose of this qualitative research was to study two white, fourth grade teachers from high-poverty urban schools, who were identified as transforming their science teaching and to investigate how their beliefs, knowledge bases, and resources shaped their planning for reform-based science. Using the Shavelson and Stern's decision model for teacher planning to analyze evidence gathered from interviews, documents, planning meetings, and lesson observations, the findings indicated their planning for scientific practices was influenced by the type and extent of professional development each received, each teacher's beliefs about their students and their background, and the mission and learning environment each teacher envisioned for the reform to serve their students. The results provided specific insights into factors that impacted their planning in high-poverty urban schools and indicated considerations for those in similar contexts to promote teachers' planning for equitable science learning opportunities by all students.

Gender and pensions: an analysis of factors affecting women's private pension scheme membership in the United Kingdom.

PubMed

Foster, Liam; Smetherham, Jon

2013-01-01

There has been considerable debate about the future sustainability of pension provision and, in particular, the precarious position of many female pensioners. The reasons for women's lower participation rates in private pensions than men's require greater investigation. Using the General Lifestyle Survey (GLF) 2008, this article examines the impact of various characteristics on the likelihood of contributing to a private pension, such as educational attainments, income, occupational group, full-time/part-time status, and whether an individual has any dependent children. It shows that these characteristics play an important role in access to private pensions. Finally, it suggests that strategies to alleviate disadvantages must take into account the complex circumstances that individuals experience throughout the life course, which result in gendered pension provision.

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.…

Teachers' Beliefs about Using a Professional Development Plan

ERIC Educational Resources Information Center

Janssen, Sandra; Kreijns, Karel; Bastiaens, Theo J.; Stijnen, Sjef; Vermeulen, Marjan

2013-01-01

Professional development plans (PDPs) have recently been introduced in Dutch schools to support teachers' professional development. However, teachers' beliefs regarding the use of PDPs have not been systematically researched, whereas research on the use of PDPs indicates that the implementation is not always successful and depends on how use is…

38 CFR 3.711 - 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 Improved pension 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...

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…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-31

... Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection... rules for determining benefits upon the termination of a statutory hybrid plan, such as a cash balance... cash balance plan presents unique issues for PBGC.\\2\\ In contrast to a traditional defined benefit plan...

38 CFR 3.454 - Veterans disability pension.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Veterans disability pension. 3.454 Section 3.454 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Apportionments § 3.454 Veterans...

Distribution of Benefits in Teacher Retirement Systems and Their Implications for Mobility. Conference Paper 2009-04

ERIC Educational Resources Information Center

Costrell, Robert; Podgursky, Michael

2009-01-01

While it is generally understood that defined benefit pension systems concentrate benefits on career teachers, and impose costs on mobile teachers, there has been very little analysis of the magnitude of these features and patterns of variation between states. The authors develop a measure of implicit redistribution of pension wealth among…

DO EMPLOYER PENSION CONTRIBUTIONS REFLECT EMPLOYEE PREFERENCES? EVIDENCE FROM A RETIREMENT SAVINGS REFORM IN DENMARK

PubMed Central

Fadlon, Itzik; Laird, Jessica

2016-01-01

This paper studies how firms set contributions to employer-provided 401(k)-type pension plans. Using a reform that decreased the subsidy to contributions to capital pension accounts for Danish workers in the top income tax bracket, we provide strong evidence that employers’ contributions are based on their employees’ savings preferences. We find an immediate decrease in employer contributions to capital accounts, whose magnitude increased in the share of employees directly affected by the reform. This response was large relative to average employee responses within private IRA-type plans and was accompanied by a similar-magnitude shift of employer contributions to annuity accounts. PMID:27917259

30 Years of Planning: An Artist-Teacher's Visual Lesson Plan Books

ERIC Educational Resources Information Center

Szekely, George

2006-01-01

The art room is the canvas, and all furnishings and objects are the art supplies. All art room surfaces and spaces can be used to communicate an art lesson. Artists in all media plan visually, and art lessons should be planned and preserved as are other works of art. As a young art teacher, the author felt it was important for his students to…

Text of the U.S. Court of Appeals Opinion in the Spirt Equal-Pension Case.

ERIC Educational Resources Information Center

Newman, Jon O.; And Others

1984-01-01

The opinion of a three-judge panel in a court case involving the validity of gender-based mortality tables and the right of women to receive equal pensions from the Teachers Insurance Annuities Association and the College Retirement Equities Fund is presented, including references to the earlier, related Norris case. (MSE)

An Analysis of Strategies for Teaching Standards-Based Lesson Plan Alignment to Preservice Teachers

ERIC Educational Resources Information Center

Drost, Bryan R.; Levine, Anita C.

2015-01-01

Research consistently shows that well-aligned lesson plans lead to better student learning outcomes. The development of these plans challenges both preservice teachers and the teacher educators who instruct them. This exploratory study examined strategies for teaching lesson plan alignment utilized by 87 teacher educators in the United States.…

Lesson plan profile of senior high school biology teachers in Subang

NASA Astrophysics Data System (ADS)

Rohayati, E.; Diana, S. W.; Priyandoko, D.

2018-05-01

Lesson plan have important role for biology teachers in teaching and learning process. The aim of this study was intended to gain an overview of lesson plan of biology teachers’ at Senior High Schools in Subang which were the members of biology teachers association in Subang. The research method was descriptive method. Data was collected from 30 biology teachers. The result of study showed that lesson plan profile in terms of subject’s identity had good category with 83.33 % of average score. Analysis on basic competence in fair category with 74.45 % of average score. The compatibility of method/strategy was in fair category with average score 72.22 %. The compatibility of instrument, media, and learning resources in fair category with 71.11 % of average score. Learning scenario was in good category with 77.00 % of average score. The compatibility of evaluation was in low category with 56.39 % of average score. It can be concluded that biology teachers in Subang were good enough in making lesson plan, however in terms of the compatibility of evaluation needed to be fixed. Furthermore, teachers’ training for biology teachers’ association was recommended to increasing teachers’ skill to be professional teachers.

Science. Predrafted Individual Short-Term Plan/Records (Secondary Level): Directions for Resource Teachers, Teachers and Aides.

ERIC Educational Resources Information Center

Flores, Merced, Comp.

Developed by experienced migrant education teachers incorporating Sight and Sound Program concepts, this volume presents predrafted individual short-term Plan/Records for secondary level chemistry, biology, and physics, plus step-by-step directions for their use by Oregon resource teachers, classroom teachers, and aides. The approach assumes that…

38 CFR 21.86 - Individualized extended evaluation plan.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Individualized extended evaluation plan. 21.86 Section 21.86 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS.... Chapter 31 Individualized Written Rehabilitation Plan § 21.86 Individualized extended evaluation plan. (a...

38 CFR 21.86 - Individualized extended evaluation plan.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Individualized extended evaluation plan. 21.86 Section 21.86 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS.... Chapter 31 Individualized Written Rehabilitation Plan § 21.86 Individualized extended evaluation plan. (a...

38 CFR 21.86 - Individualized extended evaluation plan.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Individualized extended evaluation plan. 21.86 Section 21.86 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS.... Chapter 31 Individualized Written Rehabilitation Plan § 21.86 Individualized extended evaluation plan. (a...

38 CFR 21.86 - Individualized extended evaluation plan.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Individualized extended evaluation plan. 21.86 Section 21.86 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS.... Chapter 31 Individualized Written Rehabilitation Plan § 21.86 Individualized extended evaluation plan. (a...

38 CFR 21.86 - Individualized extended evaluation plan.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Individualized extended evaluation plan. 21.86 Section 21.86 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS.... Chapter 31 Individualized Written Rehabilitation Plan § 21.86 Individualized extended evaluation plan. (a...

Rehabilitation time before disability pension.

PubMed

Støver, Morten; Pape, Kristine; Johnsen, Roar; Fleten, Nils; Sund, Erik R; Claussen, Bjørgulf; Ose, Solveig Osborg; Bjørngaard, Johan Håkon

2012-10-30

The decision to grant a disability pension is usually the end of a long process of medical examinations, treatment and rehabilitation attempts. This study investigates to what extent the time spent on rehabilitation time prior to disability pension is associated with characteristics of the individual or the local employment and welfare office, measured as municipality variance. A study of 2,533 40 to 42 year olds who received disability pension over a period of 18 years. The logarithm of the rehabilitation time before granting a disability pension was analysed with multilevel regression. The rehabilitation time before a disability pension was granted ranged from 30 to 5,508 days. Baseline health characteristics were only moderately associated with rehabilitation time. Younger people and people with unemployment periods had longer rehabilitation time before a disability pension was granted. There were only minor differences in rehabilitation time between men and women and between different levels of education. Approximately 2% of the total variance in rehabilitation time could be attributed to the municipality of residence. There is a higher threshold for granting a disability pension to younger persons and those who are expecting periods of unemployment, which is reflected in the extended rehabilitation requirements for these groups. The longer rehabilitation period for persons with psychiatric disorders might reflect a lack of common knowledge on the working capacity of and the fitted rehabilitation programs for people with psychiatric disorders.

Rehabilitation time before disability pension

PubMed Central

2012-01-01

Background The decision to grant a disability pension is usually the end of a long process of medical examinations, treatment and rehabilitation attempts. This study investigates to what extent the time spent on rehabilitation time prior to disability pension is associated with characteristics of the individual or the local employment and welfare office, measured as municipality variance. Methods A study of 2,533 40 to 42 year olds who received disability pension over a period of 18 years. The logarithm of the rehabilitation time before granting a disability pension was analysed with multilevel regression. Results The rehabilitation time before a disability pension was granted ranged from 30 to 5,508 days. Baseline health characteristics were only moderately associated with rehabilitation time. Younger people and people with unemployment periods had longer rehabilitation time before a disability pension was granted. There were only minor differences in rehabilitation time between men and women and between different levels of education. Approximately 2% of the total variance in rehabilitation time could be attributed to the municipality of residence. Conclusions There is a higher threshold for granting a disability pension to younger persons and those who are expecting periods of unemployment, which is reflected in the extended rehabilitation requirements for these groups. The longer rehabilitation period for persons with psychiatric disorders might reflect a lack of common knowledge on the working capacity of and the fitted rehabilitation programs for people with psychiatric disorders. PMID:23110397

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... 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 to...

Middle-Level Preservice Mathematics Teachers' Mental Representations of Classroom Floor Plans

ERIC Educational Resources Information Center

Matteson, Shirley M.; Ganesh, Bibi S.; Coward, Fanni L.; Patrick, Patricia

2012-01-01

This study reports the results of an innovative assignment in which preservice teachers' mental representations were examined through drawing floor plans of an "ideal middle-level mathematics classroom." The 41 middle-level mathematics preservice teachers created two floor plans, one at the beginning of the semester and the other for the…

Do Early Outs Work Out? Teacher Early Retirement Incentive Plans.

ERIC Educational Resources Information Center

Brown, Herb R.; Repa, J. Theodore

1993-01-01

School districts offer teacher early retirement incentive plans (TERIPs) as an opportunity to hire less expensive teachers, reduce fringe benefits costs, and eliminate teaching positions. Discusses reasons for teachers to accept TERIP, and describes a computer model that allows school officials to calculate and compare costs incurred if an…

The Techy Teacher/Escaping the Lesson-Planning Doldrums

ERIC Educational Resources Information Center

Tucker, Catlin

2016-01-01

With a teacher's busy schedule, it is easy to get stuck in the lesson planning doldrums. However, as this is an era when teachers can easily learn from and share with educators all over the world, and are interacting increasingly with connected and tech-savvy students, their interest in all things digital can be leveraged for learning by teachers…

Probing Teachers' Lesson Planning: Promoting Metacognition

ERIC Educational Resources Information Center

Eilam, Billie

2017-01-01

Classrooms are complex systems, with dynamic interactions of different kinds among their composing varied elements. Such complex interactions lead to the system's unpredictable emergent learning behaviors. To support teachers' lesson planning and monitoring in the complex environment of classrooms, the present article examines the core…

Teacher Retirement Ponzi Schemes. Conference Paper 2009-02

ERIC Educational Resources Information Center

Kotlikoff, Laurence J.

2009-01-01

This paper is about the funding status of teachers' retirement pension schemes. Its goal is to relate the accounting for the funding of these pension obligations to the endemic, systematic, and fundamentally fraudulent system of accounting our country uses to assess the financial positions of federal, state, and local government as well as many…

Pre-Service Teachers' Use of a Technology Integration Planning Cycle: A Case Study

ERIC Educational Resources Information Center

Beschorner, Beth; Kruse, Jerrid

2016-01-01

This study explored pre-service teachers' use of Hutchison and Woodward's (2014) Technology Integration Planning Cycle for instructional lesson planning in literacy. Ten pre-service teachers enrolled in a course entitled Literacy Assessment and Instruction II participated. As part of the course, each pre-service teacher developed and delivered…

How Portuguese and American Teachers Plan for Literacy Instruction

ERIC Educational Resources Information Center

Spear-Swerling, Louise; Lopes, Joao; Oliveira, Celia; Zibulsky, Jamie

2016-01-01

This study explored American and Portuguese elementary teachers' preferences in planning for literacy instruction using the Language Arts Activity Grid (LAAG; Cunningham, Zibulsky, Stanovich, & Stanovich, 2009), on which teachers described their preferred instructional activities for a hypothetical 2-h language arts block. Portuguese teachers…

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;…

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…

Cash balance plans: helping employers meet today's staffing needs.

PubMed

Hoeffner, S J

2001-01-01

The author examines how cash balance plans better meet employers' staffing needs than traditional pension plans. He asserts that out-of-date pension laws, rather than employers, are responsible for creating the very "abuses" that so many are complaining about with regard to cash balance plan conversions.

Design for Life. Abortion. A Student's Lesson Plan [and] A Teacher's Lesson Plan [and] A Lawyer's Lesson Plan.

ERIC Educational Resources Information Center

Howard, Estelle; And Others

One of a series of secondary level teaching units presenting case studies with pro and con analyses of particular legal problems, the document consists of a student's lesson plan, a teacher's lesson plan, and a lawyer's lesson plan for a unit on abortion. The lessons are designed to expose students to the Supreme Court's decision concerning…

Common Planning Time for High School Teachers. Research Brief

ERIC Educational Resources Information Center

Dotson, Michael

2007-01-01

Research says that there are measurable benefits to student outcomes that are the result of programs which provide time for teachers to collaborate successfully. According to Jane Belmore, focused and goal-driven collaborative planning time helps teachers become more highly qualified by improving teaching strategies, among other results. These…

Peaks, Cliffs, and Valleys: The Peculiar Incentives in Teacher Retirement Systems and Their Consequences for School Staffing

ERIC Educational Resources Information Center

Costrell, Robert M.; Podgursky, Michael

2009-01-01

This article examines the pattern of incentives for work versus retirement in six state teacher pension systems. We do this by examining the annual accrual of pension wealth from an additional year of work over a teacher's career. Accrual of wealth is highly nonlinear and heavily loaded at arbitrary years that would normally be considered…

Elementary teachers' ideas about, planning for and implementation of learner-directed and teacher-directed inquiry: A mixed methods study

NASA Astrophysics Data System (ADS)

Biggers, Mandy Sue

Using a framework for variations of classroom inquiry (National Research Council [NRC], 2000, p. 29), this study explored 40 inservice elementary teachers' planning, modification, and enactment of kit-based science curriculum materials. As part of the study, a new observation protocol was modified from an existing protocol (Practices of Science Observation Protocol [P-SOP]) to measure the amount of teacher direction in science inquiry lessons (Practices of Science Observation Protocol + Directedness [P-SOPd]). An embedded mixed methods design was employed to investigate four questions: 1. How valid and reliable is the P-SOPd? 2. In what ways do inservice elementary teachers adapt existing elementary science curriculum materials across the inquiry continuum? 3. What is the relationship between the overall quality of inquiry and variations of inquiry in elementary teachers' enacted science instruction? 4. How do inservice elementary teachers' ideas about the inquiry continuum influence their adaptation of elementary science curriculum materials? Each teacher chose three lessons from a science unit for video-recorded observation, and submitted lesson plans for the three lessons. Lesson plans and videos were scored using the P-SOPd. The scores were also compared between the two protocols to determine if a correlation existed between the level of inquiry (measured on the P-SOP) and the amount of teacher direction (measured on the P-SOPd). Findings indicated no significant differences between planned and enacted lessons for the amount of teacher direction, but a correlation existed between the level of inquiry and the amount of teacher direction. In effect, the elementary teachers taught their science curriculum materials with a high level of fidelity for both the features of inquiry and the amount of teacher direction. A smaller group of three case study teachers were followed for the school year to give a more in-depth explanation of the quantitative findings. Case

Personal Finance. Predrafted Individual Short-Term Plan/Records (Secondary Level): Directions for Resource Teachers, Teachers and Aides.

ERIC Educational Resources Information Center

Flores, Merced, Comp.

Developed by experienced migrant education teachers incorporating Sight and Sound Program concepts, this volume presents predrafted individual short-term Plan/Records for personal finance for secondary level students, plus step-by-step directions for their use by Oregon resource teachers, classroom teachers, and aides. This approach assumes that…

Primary teachers' written unit plans in mathematics and their perceptions of essential elements of these

NASA Astrophysics Data System (ADS)

Roche, Anne; Clarke, Doug M.; Clarke, David J.; Sullivan, Peter

2014-12-01

The content and purpose of written unit plans in mathematics is an under-researched area. In this article, we provide a brief overview of research on teachers' planning processes and the place of mental and written plans. We report on data from a questionnaire completed by 357 teachers from Victorian Catholic primary schools, where we focused on possible elements of written unit plans for primary mathematics, and the relative importance which teachers attributed to these elements. We then discuss 48 written unit plans which were provided to us by primary schools from which the 357 teachers were drawn. There was considerable variation in the length, intended teaching time, and level of specification of key ideas in these plans. We discuss this variation, and some discrepancies between the ratings of teachers of the importance of certain elements and their presence in the plans we examined. We also suggest potentially productive areas of future enquiry.

29 CFR 2520.102-3 - Contents of summary plan description.

Code of Federal Regulations, 2012 CFR

2012-07-01

... following statement: Your pension benefits under this plan are insured by the Pension Benefit Guaranty... disabled before the plan terminates; and (3) certain benefits for your survivors. The PBGC guarantee... in an early retirement monthly benefit greater than your monthly benefit at the plan's normal...

29 CFR 2520.102-3 - Contents of summary plan description.

Code of Federal Regulations, 2014 CFR

2014-07-01

... following statement: Your pension benefits under this plan are insured by the Pension Benefit Guaranty... disabled before the plan terminates; and (3) certain benefits for your survivors. The PBGC guarantee... in an early retirement monthly benefit greater than your monthly benefit at the plan's normal...

29 CFR 2520.102-3 - Contents of summary plan description.

Code of Federal Regulations, 2013 CFR

2013-07-01

... following statement: Your pension benefits under this plan are insured by the Pension Benefit Guaranty... disabled before the plan terminates; and (3) certain benefits for your survivors. The PBGC guarantee... in an early retirement monthly benefit greater than your monthly benefit at the plan's normal...

Using the Integrative Research Project Approach to Facilitate Early Childhood Teacher Planning

ERIC Educational Resources Information Center

Nell, Marcia

2009-01-01

One way to help preservice teachers to articulate and advocate their teaching stance is by developing their knowledge, skills, and confidence in their ability to carefully, didactically, and strategically plan for instruction. The Integrative Research Project (IRP) is a planning process that enables the preservice teacher to incorporate not only…

38 CFR 3.24 - Improved pension rates-Surviving children.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 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 pension...

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 pension...

38 CFR 3.24 - Improved pension rates-Surviving children.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 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 pension...

38 CFR 3.24 - Improved pension rates-Surviving children.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 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 pension...

38 CFR 3.24 - Improved pension rates-Surviving children.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 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 pension...

A Technological Teacher Education Program Planning Model.

ERIC Educational Resources Information Center

Hansen, Ronald E.

1993-01-01

A model for technology teacher education curriculum has three facets: (1) purpose (experiential learning, personal development, technological enlightenment, economic well-being); (2) content (professional knowledge, curriculum development competence, pedagogical knowledge and skill, technological foundations); and (3) process (planned reflection,…

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…

Case Studies of Teacher Satisfaction with Three Plans for Evaluation and Supervision

ERIC Educational Resources Information Center

Arp, Jeb-Stuart Bennett

2013-01-01

The purpose of this study was to identify which plans for evaluation and supervision are most satisfactory to teachers. The study's participants come from three school systems in northwest Georgia. Each school district uses a different plan for evaluation and supervision; each claiming that the end goal is to improve teacher performance. Prior…

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 United...

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 United...

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 United...

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 United...

Planned Change in Teacher Education: Unfreezing the Status Quo through the Integration of Technology.

ERIC Educational Resources Information Center

Bell, Edwin D.; Ireh, Madu

This study examined planned change in Winston-Salem State University's teacher education program. An external review of the School of Education indicated a weakness in program planning and curriculum design. This review stimulated planned change initiative to strengthen teacher education. Factors influencing the internal environment of teacher…

The Long-Term Adequacy of Public School Pension Plans.

ERIC Educational Resources Information Center

Shapiro, Frieda S.

A serious problem for retired teachers is the decreasing buying power of their retirement benefit. Older teachers who have been retired for 10 years or more face serious economic problems because of low salaries in the past, weak benefit formulas, lost service credit by teachers who moved from one State to another during their teaching careers,…

The Priorities and Challenges of Primary Teachers' Knowledge in Their Mathematics Planning

ERIC Educational Resources Information Center

Davidson, Aylie

2016-01-01

There is growing consensus that the process of planning mathematics lessons is as complex as teaching them, yet there is limited research on this. This paper reports on one aspect of a project examining issues in primary teachers' mathematics planning. The results, taken from a questionnaire completed by 62 primary teachers, indicate that when…

Teachers' Planning and Preparation for Lesson Plan in the Implementation of Form 4 Physical Education Curriculum for the Physical Fitness Strand

ERIC Educational Resources Information Center

Ali, Syed Kamaruzaman Syed

2013-01-01

This article is related to the study of lesson planning prepared by secondary school Physical Education teachers in the Gombak district. Findings of the study show that Physical Education teachers have prepared lesson plans at satisfactory level (M = 4.13; SD = 0.79). All elements within the lesson planning components achieved high mean scores.…

A Billable Services List: Paying Teachers More Like Doctors

ERIC Educational Resources Information Center

Aviv, Beth

2012-01-01

Teachers unions are under increasing scrutiny these days, and teachers are being asked to give up or reduce benefits, salary gains, and pensions. At the same time, teacher preparation and induction programs are encouraged to explore the medical training model as an exemplar. What a wonderful idea! Educators should charge for their work on an…

A Whole Language Flight Plan: An Interview with Three Teachers.

ERIC Educational Resources Information Center

Griffith, Priscilla L.; Klesius, Janell

1990-01-01

Provides suggestions to teachers planning to implement a whole language program, based on interviews with three whole language teachers. Focuses on support for the whole language program; decisions about curriculum and evaluation; development of vocabulary and comprehension; strengths and weaknesses of the whole language approach; and preparation…

Seeking Comfort: How and Why Preservice Teachers Use Internet Resources for Lesson Planning

ERIC Educational Resources Information Center

Sawyer, Amanda G.; Myers, Joy

2018-01-01

This study examined 158 lesson plans at one institution across two teacher education programs, inclusive early childhood and elementary education, to determine the impact of Internet usage as inspiration on preservice teachers' lesson plans. Fisher's exact test determined statistically significant differences between the Internet use of preservice…

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…

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…

Application of the Virginia STEPS (Student/Teacher Education Planning System) by Basic Skills Education Teachers.

ERIC Educational Resources Information Center

Seguin, Barbara; Swanson, Lois

The Virginia STEPS (Student/Teacher Education Planning System) was developed to enable adult basic education (ABE) students to become independent learners responsible for planning, carrying out, evaluating, and making adjustments in their education. ABE instructors at Blackhawk Technical College in Wisconsin have adapted the STEPS model to make…

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

75 FR 33688 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension...

75 FR 12121 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension...

Retiree Health Plans for Public School Teachers after GASB 43 and 45. Conference Paper 2009-03

ERIC Educational Resources Information Center

Clark, Robert L.

2009-01-01

Most public elementary and high school teachers are covered by health insurance provided by their employer while they are employed. In most cases, these health plans are managed at the state level. At retirement, teachers with sufficient years of service are allowed to remain in the health plan. Retiree health plans for teachers vary widely across…

Water Foundations Teachers Guide. The Science of Florida's Water Resources: Lesson Plans for Teachers and Students.

ERIC Educational Resources Information Center

2001

This document features lesson plans for teachers and students on Florida's water resources. The guide is divided into four grade levels: K-2, 3-5, 6-8, and 9-12. Each grade level includes objectives, guides, and five lesson plans. K-2 lesson plans include: (1) "We Are Water"; (2) "Why Water is Extra Special"; (3) "Water's…

12 CFR 390.339 - Pension plans.

Code of Federal Regulations, 2014 CFR

2014-01-01

..., an opinion signed by an enrolled actuary (as defined by the Employee Retirement Income Security Act... plan's experience and expectations, and represent the actuary's best estimate of the plan's projected...

12 CFR 390.339 - Pension plans.

Code of Federal Regulations, 2013 CFR

2013-01-01

..., an opinion signed by an enrolled actuary (as defined by the Employee Retirement Income Security Act... plan's experience and expectations, and represent the actuary's best estimate of the plan's projected...

12 CFR 390.339 - Pension plans.

Code of Federal Regulations, 2012 CFR

2012-01-01

..., an opinion signed by an enrolled actuary (as defined by the Employee Retirement Income Security Act... plan's experience and expectations, and represent the actuary's best estimate of the plan's projected...

College Teachers' Thinking and Planning: A Qualitative Study in the Design Studio.

ERIC Educational Resources Information Center

Dinham, Sarah M.

This study is concerned with teaching in an apprenticeship setting--the architectural design studio. The research examined teachers' planning, particularly as it focuses upon project assignments. The study yielded information about teachers' conceptual frames for their teaching, the personal aspects of teaching, the teachers' conceptions of…

Elementary Teachers' Perceptions of Appropriate Collaborative Planning and Professional Planning Time: A Case Study

ERIC Educational Resources Information Center

Wise, Kristi

2017-01-01

Professional Learning Communities (PLCs) are a best practice that has been around for decades; however, due to organizational structuring in elementary schools, teachers are allowed 30 minutes of planning time. During this time little planning or collaboration with peers is achieved. Previous research has proven that professional learning by way…

Interrelation of GDP and pension capital: Mathematical and econometrical analysis

NASA Astrophysics Data System (ADS)

Nepp, A. N.; Dolgodvorov, A. D.

2016-12-01

This article is a mathematicalanalysis of the relationship between GDP and the development of funded pension systems. For this purpose, a mathematical formula was derived from the macro-economic GDP, proportional to the level of income and consumption for the dependence of GDP on the level of pension payments, the value of pension savings and the structure of compulsory contributions to the pension fund allocated to the distribution and accumulative pension system. A derivation of the equation proves the linear relationship of GDP and the share of pension contributions channeled to the funded pension system. Thus, the macroeconomic indicator with the larger negative impact on GDP was proven to be the elimination of the compulsory funded pension system. Based on the econometric analysis, the positive effect of the distributive pension system was proven on macroeconomic parameters.

Assessing pre-service science teachers' technological pedagogical content knowledge (TPACK) through observations and lesson plans

NASA Astrophysics Data System (ADS)

Canbazoglu Bilici, Sedef; Selcen Guzey, S.; Yamak, Havva

2016-05-01

Background: Technological pedagogical content knowledge (TPACK) is critical for effective teaching with technology. However, generally science teacher education programs do not help pre-service teachers develop TPACK. Purpose: The purpose of this study was to assess pre-service science teachers' TPACK over a semester-long Science Methods. Sample: Twenty-seven pre-service science teachers took the course toward the end of their four-year teacher education program. Design and method: The study employed the case study methodology. Lesson plans and microteaching observations were used as data collection tools. Technological Pedagogical Content Knowledge-based lesson plan assessment instrument (TPACK-LpAI) and Technological Pedagogical Content Knowledge Observation Protocol (TPACK-OP) were used to analyze data obtained from observations and lesson plans. Results: The results showed that the TPACK-focused Science Methods course had an impact on pre-service teachers' TPACK to varying degrees. Most importantly, the course helped teachers gain knowledge of effective usage of educational technology tools. Conclusion: Teacher education programs should provide opportunities to pre-service teachers to develop their TPACK so that they can effectively integrate technology into their teaching.

76 FR 34590 - Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-14

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4001, 4022, and 4044 RIN 1212-AA98 Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006 AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final...

Comparative Analysis of TIAA/CREF and North Dakota Public Employee Retirement System Pension Fund. North Dakota Economic Studies Number 55.

ERIC Educational Resources Information Center

Lee, Jeong W.

Quantitative financial measures were applied to evaluate the performance of the North Dakota Public Employee Retirement System (NDPERS) pension fund portfolios and the Teachers Insurance and Annuity Association (TIAA)/College Retirement Equities Fund (CREF) portfolios, thus providing a relative performance assessment. Ten years of data were…

38 CFR 3.803 - Naval pension.

Code of Federal Regulations, 2012 CFR

2012-07-01

..., naval pension allowance under 10 U.S.C. 6160 may not exceed one-fourth of the rate of disability pension... the veteran's death is not payable by the Department of Veterans Affairs as an accrued benefit. [26 FR...

78 FR 42027 - Proposed Amendment To Advance Notice of Proposed Rulemaking for Pension Benefit Statements

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-15

...The Department of Labor is extending until August 7, 2013, the comment period for an advance notice of proposed rulemaking focusing on lifetime income illustrations given to participants in defined contribution pension plans, such as 401(k) and 403(b) plans. The ANPRM serves as a request for comments on specific language and concepts in advance of a proposed regulation.

Return to Work After Temporary Disability Pension in Finland.

PubMed

Laaksonen, Mikko; Gould, Raija

2015-09-01

When it is possible that the employee's work ability can be restored through treatment or rehabilitation, disability pension in Finland is granted for a fixed period. We examined which factors are associated with return to work (RTW) after such temporary disability pension. The study included all Finnish residents whose temporary disability pension from the earnings-related pension system started in 2008 (N = 10,269). Competing risks regression analysis was applied to examine register-based determinants for RTW after temporary disability pension due to mental disorders, musculoskeletal diseases, other diseases, and injury over a 4-year follow-up period. The overall cumulative incidence of RTW was 25%. RTW was more probable after temporary disability pension due to injury and musculoskeletal diseases and less probable after temporary disability pension due to mental disorders. Younger age and higher education increased RTW but differences between genders, private and public sector employees, and occupational classes were relatively small. The probability of RTW was higher among those who were employed before their temporary disability pension (subhazard ratio in multivariate analysis 2.41 (95% CI 2.13-2.72) and among the 9% who participated in vocational rehabilitation during their pension [SHR 2.10 (95% CI 1.90-2.31)]. With some exceptions, the results were fairly similar for all diagnostic causes of temporary disability pension. Return to work after temporary disability pension was relatively uncommon. Nevertheless, in all diagnostic groups RTW continued for the whole follow-up period. The low educated and those not employed before temporary disability pension need more support in their RTW. The strong association between vocational rehabilitation and RTW suggests that increasing rehabilitation among those with impaired work ability may promote RTW.

The School Administrator Payoff from Teacher Pensions

ERIC Educational Resources Information Center

Koedel, Cory; Ni, Shawn; Podgursky, Michael

2013-01-01

It is widely recognized that teacher quality is the central input in school performance. This insight has put human resource and compensation policies, including performance pay, tenure, alternative route recruitment, and mentoring, at center stage in school reform debates. Some school administrators have been innovators and reform leaders in…

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…

Examining pre-service science teachers' developing pedagogical design capacity for planning and supporting task-based classroom discussions

NASA Astrophysics Data System (ADS)

Ross, Danielle Kristina

Teachers face many challenges as we move forward into the age of the Next Generation Science Standards (NGSS) (Achieve, Inc., 2013). The NGSS aim to develop a population of scientifically literate and talented students who can participate in the "innovation-driven economy" (p. 1). In order to meet these goals, teachers must provide students with opportunities to engage in science and engineering practices (SEPs) and learn core ideas of these disciplines. This study followed pre-service secondary science teachers as they participated in a secondary science teacher preparation program intended to support the development of their pedagogical design capacity (Brown, 2009) related to planning and supporting whole-class taskbased discussions. Teacher educators in this program designed an intervention that aimed in supporting this development. This study examined a particular dimension of PDC -- specifically, PSTs effective use of resources to plan science lessons in which students engage in a high demand task, participate in SEPs, and discuss their work in a whole-class setting. In order to examine the effectiveness of the intervention, I had to define PDC a priori. I measured PDC by documenting how/whether PSTs engaged in the following instructional planning practices: developing Learning Goals, selecting and/or designing challenging tasks, anticipating student thinking, planning for monitoring student thinking, imagining the discussion storyline, planning questions, and planning marking strategies. Analyses showed a significant difference between baseline lesson plan scores and Instructional Performance scores. These findings suggest these patterns and changes were directly linked to the teacher preparation program. The mean increase in Instructional Performance scores during the course of the teacher preparation year further supports the effect of the teacher preparation coursework. Pre-service teachers with high pedagogical design capacity continually integrated the

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... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the United...

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 sources...

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 that...

Teacher Responses to a Planning Framework for Junior Technology Classes Learning outside the Classroom

ERIC Educational Resources Information Center

Milne, Louise; Eames, Chris

2011-01-01

This paper describes teacher responses to a framework designed to support teacher planning for technology. It includes a learning experience outside the classroom [LEOTC] and is designed specifically for five-year-old students. The planning framework draws together characteristics of technology education, junior primary classrooms and LEOTC to…

Assessment Planning within the Context of University English Language Teaching (ELT) in China: Implications for Teacher Assessment Literacy

ERIC Educational Resources Information Center

Xu, Yueting

2016-01-01

Teacher assessment literacy (AL) is a concern for both educational assessment and teacher education research. As part of teacher AL, teacher competency of assessment planning has remained underexplored. To address this gap, this study explored how a group of 20 contest-winning university English teachers in China planned for assessment through…

Middle School Mathematics Teachers' Use of CCSSM and Curriculum Resources in Planning Lessons

ERIC Educational Resources Information Center

McDuffie, Amy Roth; Choppin, Jeffrey; Drake, Corey; Davis, Jon; Brown, Jennifer; Borys, Zenon

2017-01-01

As part of a larger study, we report findings on teachers' use of the Common Core State Standards for Mathematics (CCSSM) and teacher resources (TR) that were included with teachers' published curriculum programs. We analyzed 147 lesson planning interviews with 20 middle school teachers to understand how teachers interpreted and enacted the CCSSM…

Work ability, effort-reward imbalance and disability pension claims.

PubMed

Wienert, J; Spanier, K; Radoschewski, F M; Bethge, M

2017-12-30

Effort-reward imbalance (ERI) and self-rated work ability are known independent correlates and predictors of intended disability pension claims. However, little research has focused on the interrelationship between the three and whether self-rated work ability mediates the relationship between ERI and intended disability pension claims. To investigate whether self-rated work ability mediates the association between ERI and intended disability pension claims. Baseline data from participants of the Third German Sociomedical Panel of Employees, a 5-year cohort study that investigates determinants of work ability, rehabilitation utilization and disability pensions in employees who have previously received sickness benefits, were analysed. We tested direct associations between ERI with intended disability pension claims (Model 1) and self-rated work ability (Model 2). Additionally, we tested whether work ability mediates the association between ERI and intended disability pension claims (Model 3). There were 2585 participants. Model 1 indicated a significant association between ERI and intended disability pension claims. Model 2 showed a significant association between ERI and self-rated work ability. The mediation in Model 3 revealed a significant indirect association between ERI and intended disability pension claims via self-rated work ability. There was no significant direct association between ERI and intended disability pension claims. Our results support the adverse health-related impact of ERI on self-rated work ability and intended disability pension claims. © The Author 2017. Published by Oxford University Press on behalf of the Society of Occupational Medicine. All rights reserved. For Permissions, please email: journals.permissions@oup.com

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 Concurrent...

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... Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article X(2) of the convention, private pensions and life annuities derived from sources within the United...

20 CFR 228.18 - Reduction for public pension.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 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 of...

20 CFR 226.31 - Reduction for public pension.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 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 spouse...

Primary Teachers' Written Unit Plans in Mathematics and Their Perceptions of Essential Elements of These

ERIC Educational Resources Information Center

Roche, Anne; Clarke, Doug M.; Clarke, David J.; Sullivan, Peter

2014-01-01

The content and purpose of written unit plans in mathematics is an under-researched area. In this article, we provide a brief overview of research on teachers' planning processes and the place of mental and written plans. We report on data from a questionnaire completed by 357 teachers from Victorian Catholic primary schools, where we focused on…

Gender differences in pension wealth: estimates using provider data.

PubMed

Johnson, R W; Sambamoorthi, U; Crystal, S

1999-06-01

Information from pension providers was examined to investigate gender differences in pension wealth at midlife. For full-time wage and salary workers approaching retirement age who had pension coverage, median pension wealth on the current job was 76% greater for men than women. Differences in wages, years of job tenure, and industry between men and women accounted for most of the gender gap in pension wealth on the current job. Less than one third of the wealth difference could not be explained by gender differences in education, demographics, or job characteristics. The less-advantaged employment situation of working women currently in midlife carries over into worse retirement income prospects. However, the gender gap in pensions is likely to narrow in the future as married women's employment experiences increasingly resemble those of men.

Co-Teacher Perceptions of Lesson Planning in the Online Scripted Math Curriculum Inclusion Classroom

ERIC Educational Resources Information Center

Pollock, Joseph

2017-01-01

The purpose of this qualitative single case embedded exploratory case study was to investigate high school inclusion co-teachers' perceptions of the shared planning process when developing lesson plans for "Agile Mind" (2015) and to determine how teachers work to do this within the constructs of the online scripted curriculum. The…

Review of "Assessing the Compensation of Public-School Teachers"

ERIC Educational Resources Information Center

Keefe, Jeffrey H.

2012-01-01

This report compares the pay, pension costs and retiree health benefits of teachers with those of similarly qualified private-sector workers. The study concludes that teachers receive total compensation 52% greater than fair market levels, which translates into a $120 billion annual "overcharge" to taxpayers. Built on a series of faulty analyses,…

78 FR 48506 - Approval of Amendment to Special Withdrawal Liability Rules the I.A.M. National Pension Fund...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-08

... level of an employer's covered work under the plan, the existence of a consistent pattern of entry and... method. (3) The actuarial value of plan assets was based on recognition of the difference between actual... Beneficiaries and Pension Relief Act of 2010. These relief provisions involve i) extending the recognition...

Exploring the Long- and Short-Term Planning Practices of Head Start Teachers for Children with and without Disabilities.

ERIC Educational Resources Information Center

Venn, Martha L.; McCollum, Jeanette

2002-01-01

An investigation into the long- and short-term planning practices of 21 Head Start teachers found the calendar, classroom environment, schedule, and classroom activities appeared to be the primary foci of the teachers' planning decisions. Teachers primarily used personal files, curriculum books, and other teaching personnel as planning resources.…

Utilitarian pension and retirement policies under population ageing.

PubMed

Jackson, W A

1989-01-01

The author analyzes population aging and its impact on pension and retirement policies by utilizing a simple utilitarian model for alternative types of pension finance. Findings indicate that "when specific adjustments to population ageing are necessary, changes in the retirement age are preferred to changes in pensions or contributions." A geographical focus on developed countries is implied. excerpt

Teachers' Perceptions of Implementing a Positive Behavior Intervention Support Plan

ERIC Educational Resources Information Center

Ayers, Milton A., Jr.

2017-01-01

The purpose of this study was to assess teacher perceptions in implementing a Positive Behavior Intervention and Support (PBIS) plan in an elementary school. The study was mainly quantitative, using surveys, personal interviews, and observations to measure teacher perceptions. The study focused on the common areas. The rules, procedures, and…

Merit Pay Plans for Teachers: Status and Descriptions. ERS Report.

ERIC Educational Resources Information Center

Educational Research Service, Arlington, VA.

This report, an update of the 1978 survey of national merit pay plans for teachers, provides descriptive data on currently operating merit pay plans and state level activities. Outlining current research, the report points out that neither a commonly acceptable definition of merit pay nor a generally acceptable method of determining meritorious…

Preservice Teachers' Learning to Plan Intellectually Challenging Tasks

ERIC Educational Resources Information Center

Kang, Hosun

2017-01-01

This study explores how and under which conditions preservice secondary science teachers (PSTs) engage in effective planning practices that incorporate intellectually challenging tasks into lessons. Drawing upon a situative perspective on learning, eight PSTs' trajectories of participation in communities of practice are examined with a focus on…

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 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 Regulations Applicable to the Improved Pension Program...

Reflecting on Talk: A Mentor Teacher's Gradual Release in Co-Planning

ERIC Educational Resources Information Center

Pylman, Stacey

2016-01-01

The goal of this case study was to explore how a mentor teacher used video-recorded co-planning sessions to reflect on and improve one's mentoring practice. Findings reveal ways in which the mentor used talk in co-planning sessions to model one's thinking process and to gradually release planning responsibility to engage the intern in learning to…

Online information seeking practices of biology teachers and the perceived influences on instructional planning

NASA Astrophysics Data System (ADS)

Perrault, Anne Marie

The purpose of this study was to examine biology teachers' perceptions of how their online information seeking practices influence their instructional planning. When teachers engage in activities to locate, evaluate, and use online information and resources, a myriad of inter-related and often inseparable consequences follows. These influences may be any combination of direct/indirect, desirable/undesirable, or anticipated/unanticipated (Rogers, 2003). This exploratory study collected baseline data regarding teachers' online practices and its influence on their practice. There were two phases of data collection in this study. Phase I was an online survey of more than seventy New York State biology teachers. The survey was intended to capture (1) a snapshot of the biology teachers' online information seeking practices during the summer and fall 2004, and (2) their perceptions regarding how their online practices influenced their instructional planning. In Phase II, ten study participants were interviewed in order to explore in greater detail the consequences of their online information seeking practices on their instructional planning. Four themes reflecting the consequences of teachers' information seeking practices emerged from the data analysis: Currency of Information; Sparking of Ideas and Gaining Personal Knowledge; Resource Management and the Role of Time; and Webs of Sharing. Each theme encompassed both the purposeful and the indirect actions by teachers to access knowledge and resources to refine and improve their instructional planning. This study's findings show that teachers are using a greater number and wider range of current and multi-modal resources than pre-Internet and they perceive this as an advantage in creating authentic, inquiry-based learning experiences. A notable discovery was of the under-use by teachers of educational online resources specifically designed to support teaching and learning activities (e.g., digital libraries, online

Preservice elementary teachers learning to use curriculum materials to plan and teach science

NASA Astrophysics Data System (ADS)

Gunckel, Kristin Lee

New elementary teachers rely heavily on curriculum materials, but available science curriculum materials do not often support teachers in meeting specified learning goals, engaging students in the inquiry and application practices of science, or leveraging students' intellectual and cultural resources for learning. One approach to supporting new elementary teachers in using available science curriculum materials is to provide frameworks to scaffold preservice teachers' developing lesson planning and teaching practices. The Inquiry-Application Instructional Model (I-AIM) and the Critical Analysis and Planning (CA&P) tool were designed to scaffold preservice teachers' developing practice to use curriculum materials effectively to plan and teach science. The I-AIM identifies functions for each activity in an instructional sequence. The CA&P provides guides preservice teachers in modifying curriculum materials to better fit I-AIM and leverage students' resources for learning. This study followed three elementary preservice teachers in an intern-level science method course as they learned to use the I-AIM and CA&P to plan and teach a science unit in their field placement classrooms. Using a sociocultural perspective, this study focused on the ways that the interns used the tools and the mediators that influenced how they used the tools. A color-coding analysis procedure was developed to identify the teaching patterns in the interns' planned instructional approaches and enacted activity sequences and compare those to the patterns implied by the I-AIM and CA&P tools. Interviews with the interns were also conducted and analyzed, along with the assignments they completed for their science methods course, to gain insight into the meanings the interns made of the tools and their experiences planning and teaching science. The results show that all three interns had some successes using the I-AIM and CA&P to analyze their curriculum materials and to plan and teach science

Implementing Innovative Technologies through Lesson Plans: What Kind of Support Do Teachers Prefer?

ERIC Educational Resources Information Center

Janssen, Noortje; Lazonder, Ard W.

2015-01-01

Lesson plans are a potentially powerful means to facilitate teachers' use of technology in the classroom. This study investigated which supplementary information is preferred by teachers when integrating a new technology into the classroom. Forty-six high school biology teachers (23 pre-service and 23 in-service) received a technology-infused…

26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Plan amendments and plan terminations. 1.401(a)(4)-5 Section 1.401(a)(4)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan...

26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Plan amendments and plan terminations. 1.401(a)(4)-5 Section 1.401(a)(4)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan...

26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Plan amendments and plan terminations. 1.401(a)(4)-5 Section 1.401(a)(4)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan...

26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Plan amendments and plan terminations. 1.401(a)(4)-5 Section 1.401(a)(4)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan terminations. ...

26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Plan amendments and plan terminations. 1.401(a)(4)-5 Section 1.401(a)(4)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan...

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 pensions...

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.…

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

Code of Federal Regulations, 2013 CFR

2013-07-01

... child is such that death pension would be payable. (3) At the rate payable under the death pension law... the rate of death pension payable if there were no such surviving spouse; or (2) If a child is disqualified, to a surviving spouse or other child or children at the rate of death pension payable if there...

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

Code of Federal Regulations, 2012 CFR

2012-07-01

... child is such that death pension would be payable. (3) At the rate payable under the death pension law... the rate of death pension payable if there were no such surviving spouse; or (2) If a child is disqualified, to a surviving spouse or other child or children at the rate of death pension payable if there...

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... the rate of death pension payable if there were no such surviving spouse; or (2) If a child is disqualified, to a surviving spouse or other child or children at the rate of death pension payable if there...

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... child is such that death pension would be payable. (3) At the rate payable under the death pension law... the rate of death pension payable if there were no such surviving spouse; or (2) If a child is disqualified, to a surviving spouse or other child or children at the rate of death pension payable if there...

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

Code of Federal Regulations, 2014 CFR

2014-07-01

... child is such that death pension would be payable. (3) At the rate payable under the death pension law... the rate of death pension payable if there were no such surviving spouse; or (2) If a child is disqualified, to a surviving spouse or other child or children at the rate of death pension payable if there...

The Implementation of an Interdisciplinary Co-planning Team Model Among Mathematics and Science Teachers

NASA Astrophysics Data System (ADS)

Brown, Michelle Cetner

In recent years, Science, Technology, Engineering, and Mathematics (STEM) education has become a significant focus of numerous theoretical and commentary articles as researchers have advocated for active and conceptually integrated learning in classrooms. Drawing connections between previously isolated subjects, especially mathematics and science, has been shown to increase student engagement, performance, and critical thinking skills. However, obstacles exist to the widespread implementation of integrated curricula in schools, such as teacher knowledge and school structure and culture. The Interdisciplinary Co-planning Team (ICT) model, in which teachers of different subjects come together regularly to discuss connections between content and to plan larger interdisciplinary activities and smaller examples and discussion points, offers a method for teachers to create sustainable interdisciplinary experiences for students within the bounds of the current school structure. The ICT model is designed to be an iterative, flexible model, providing teachers with both a regular time to come together as "experts" and "teach" each other important concepts from their separate disciplines, and then to bring their shared knowledge and language back to their own classrooms to implement with their students in ways that fit their individual classes. In this multiple-case study, which aims to describe the nature of the co-planning process, the nature of plans, and changes in teacher beliefs as a result of co-planning, three pairs of secondary mathematics and science teachers participated in a 10-week intervention with the ICT model. Each pair constituted one case. Data included observations, interviews, and artifact collection. All interviews, whole-group sessions, and co-planning sessions were transcribed and coded using both theory-based and data-based codes. Finally, a cross-case comparison was used to present similarities and differences across cases. Findings suggest that the

The welfare state, pensions, privatization: the case of Social Security in the United States.

PubMed

Du Boff, R B

1997-01-01

In all high-income nations, the welfare state is under challenge, with particular concern voiced about the burden of retirement pensions on the public fisc and on younger workers. The strongest drive against social insurance is taking place in the United States, which has less of it than other nations and appears to be in the best position to meet future entitlement claims. In this article, the author examines the liabilities that the U.S. Social Security system is likely to incur over the next 35 years and finds that there is little danger that the system will fall into insolvency. Privatizing Social Security is not necessary to assure the integrity of future pension benefits. Furthermore, the cost-benefit ratio of privatization appears to be unfavorable, as borne out by the mandatory private pension plan in effect in Chile. Some wealthy nations will face greater demographic strains than the United States, but all need to retain the welfare state as a foundation for future changes in the world of work.

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

ERIC Educational Resources Information Center

Aldeman, Chad; Rotherham, Andrew J.

2014-01-01

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

Did the Great Recession influence retirement plans?

PubMed

Szinovacz, Maximiliane E; Davey, Adam; Martin, Lauren

2015-04-01

The recent recession constitutes one of the macro forces that may have influenced workers' retirement plans. We evaluate a multilevel model that addresses the influence of macro-, meso-, and micro-level factors on retirement plans, changes in these plans, and expected retirement age. Using data from Waves 8 and 9 of the Health and Retirement Study (N=2,618), we find that individuals with defined benefit plans are more prone to change toward plans to stop work before the stock market declined, whereas the opposite trend holds for those without pensions. Debts, ability to reduce work hours, and firm unionization also influenced retirement plans. Findings suggest retirement planning education may be particularly important for workers without defined pensions, especially in times of economic volatility. © The Author(s) 2014.

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 and...

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 and...

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 and...

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 and...

26 CFR 509.114 - Private pensions and life annuities.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 19 2013-04-01 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 and...

Legislated changes to federal pension income in Canada will adversely affect low income seniors' health.

PubMed

Emery, J C Herbert; Fleisch, Valerie C; McIntyre, Lynn

2013-12-01

This study uses a population health intervention modeling approach to project the impact of recent legislated increases in age eligibility for Canadian federally-funded pension benefits on low income seniors' health, using food insecurity as a health indicator. Food insecurity prevalence and income source were assessed for unattached low income (<$20,000 CAD) persons aged 60-64 years (population weighted n=151,350) versus seniors aged 65-69 years (population weighted n=151,485) using public use data from the Canadian Community Health Survey Cycle 4.1 (2007-2008). Seniors' benefits through federal public pension plans constituted the main source of income for the majority (79.4%) of low income seniors aged 65-69 years, in contrast to low income seniors aged 60-64 years who reported their main income from employment, employment insurance, Workers' Compensation, or welfare. The increase in income provided by federal pension benefits for low income Canadians 65 and over coincided with a pronounced (50%) decrease in food insecurity prevalence (11.6% for seniors ≥65 years versus 22.8% for seniors <65 years). Raising the age of eligibility for public pension seniors' benefits in Canada from 65 to 67 years will negatively impact low income seniors' health, relegating those who are food insecure to continued hardship. © 2013.

Career Plans of Final-Year South African Student Teachers: Migration to "Greener Pastures"?

ERIC Educational Resources Information Center

de Villiers, J. J. R.

2017-01-01

Teacher loss due to migration is a global phenomenon that impacts both developed and developing nations the world over. The aim of this study was to find out about the career plans of final-year South African student teachers. A group of final-year Bachelor of Education student teachers from a South African university responded to a questionnaire…

Back-to-School Countdown: A Planning Guide for Time-Conscious Teachers.

ERIC Educational Resources Information Center

Spann, Mary Beth

1991-01-01

This planning guide for efficient use of the last weeks before school opens offers ideas for interactive hall and wall displays, a guide to self-made math manipulatives, a materials checklist, a four-week task planning countdown, and a listing of teacher resource books and other classroom materials. (SM)

Effects of bariatric surgery on disability pension in Swedish obese subjects.

PubMed

Gripeteg, L; Lindroos, A K; Peltonen, M; Sjöström, L; Narbro, K

2012-03-01

Prospective controlled data on the long-term effects of bariatric surgery on disability pension are not available. This study prospectively compare disability pension in surgically and conventionally treated obese men and women. The Swedish obese subjects study started in 1987 and involved 2010 obese patients who had bariatric surgery and 2037 contemporaneously matched obese controls, who received conventional treatment. Outcomes of this report were: (i) incidence of disability pension from study inclusion to 31 December 2006 in all subjects, and, (ii) number of disability pension days over 10 years in a subgroup of individuals (N=2901) followed for at least 10 years where partial pensions were recalculated to full number of days per year. Objective information on granted disability pension was obtained from the Swedish Social Insurance Agency and disability pension follow-up rate was 99.9%. In men, the unadjusted incidence of disability pension did not differ between the surgery and control groups (N=156 in both groups). When adjusting for baseline confounders in men, a reduced risk of disability pension was suggested in the surgery group (hazard ratio 0.79, 95% confidence interval 0.62-1.00; P=0.05). Furthermore, the adjusted average number of disability pension days was lower in the surgery group, 609 versus 734 days (P=0.01). In women, bariatric surgery was not associated with significant effects on incidence or number of days of disability pension. Bariatric surgery may be associated with favourable effects on disability pension for up to 19 years in men whereas neither favourable nor unfavourable effects could be detected in women.

Teacher Pension Incentives and Labor Market Behavior: Evidence from Missouri Administrative Teacher Data. Conference Paper 2009-11

ERIC Educational Resources Information Center

Ni, Shawn; Podgursky, Michael; Ehlert, Mark

2009-01-01

Policy discussions about teacher quality and teacher "shortages" often focus on recruitment and retention of young teachers. However, attention has begun to focus on the incentive effects of teacher retirement benefit systems, particularly given their rising costs and the large unfunded liabilities. In this paper we analyze accrual of…

Teacher Morale and Job Satisfaction in the State of New Jersey

ERIC Educational Resources Information Center

Bagolie, Rosaura

2012-01-01

This study explored factors that affect teacher morale and job satisfaction in New Jersey's reform environment. This study was conducted to determine if a statistically significant correlation exists between teacher morale and job satisfaction in the state of New Jersey and whether the proposed reforms to pension, benefits, and tenure have…

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, derived...

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, derived...

26 CFR 514.6 - Private pensions and life annuities.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 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. (a) Exemption from tax. Private pensions and life annuities as defined in paragraph (d) of this section, derived...

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, derived...

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, derived...

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Improved pension rates-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3...

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

Code of Federal Regulations, 2014 CFR

2014-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Improved pension rates-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3...

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

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-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3...

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

Code of Federal Regulations, 2013 CFR

2013-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Improved pension rates-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3...

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

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Improved pension rates-Veterans and surviving spouses. 3.23 Section 3.23 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation General § 3...

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 AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Protection § 3.960...

A Guide for Teaching Regional Environmental Planning. Final Report of Project - Inservice Personnel Development: Regional Environmental Planning Workshops for Tri-County Secondary School Teachers.

ERIC Educational Resources Information Center

Gallagher, James Joseph, Ed.

This guide is designed for teachers, administrators, inservice leaders, and teacher educators. Its purpose is to provide an organizational framework, material, and resources for the development of instructional plans and strategies for incorporating regional environmental planning in the secondary school curriculum. The guide is divided into three…

Supporting Elementary Education in-Service Teachers' Proficiency in Planning STEM-Centric Lessons

NASA Astrophysics Data System (ADS)

Bowers, Sharon W.

The purpose of this study was to explore the McDaniel College Elementary STEM Instructional Leader (ESIL) pilot cohort's ability to proficiently plan lessons that incorporated the Maryland State STEM Standards of Practice (SOP), targeting integration of STEM content, inquiry learning, students' abilities to collaborate as a STEM team and students' strategic application of technology. Data collection, in the form of reviewing and analyzing study participants' lesson plans and self-reflections, was completed by three independent assessors. The researcher examined the interrater reliability among the three assessors using the Fleiss' kappa statistic. A 0.91 proportion of agreement consensus was documented among the three assessors. A test of hypothetical value was conducted using the nonparametric Wilcoxonsigned- rank Test. Interpretation of the Wilcoxon-signed-rank Test results suggest that the sample population demonstrated proficient planning abilities for the four targeted Maryland State STEM SOP. Findings from this research add to the field's knowledge of elements in the promotion of graduate coursework that leads to elementary in-service teachers' proficiency in planning STEM-centric lessons, however the findings also have broader implications for teacher education at large. The McDaniel College ESIL model could frame K-12 teacher education for both preservice and in-service teachers. The pragmatic, hybrid experience maximizes flexibility, promotes analytical thinking and self-reflection and builds communication skills. The introduction and development of inquiry and design-based learning through the 7E Learning Cycle develops the teachers' understanding of practices promoted not only within the Maryland State STEM SOP, but also within the Next Generation Science Standards. The McDaniel College ESIL model also builds upon the collective efforts of academia, a non-profit STEM research facility, and local school divisions to align efforts that may lead to

With Interest It Comes To...Unconscionable Clauses in Sales Contracts. A Student's Lesson Plan [and] A Teacher's Lesson Plan [and] A Lawyer's Lesson Plan.

ERIC Educational Resources Information Center

Howard, Estelle; And Others

One of a series of secondary level teaching units presenting case studies with pro and con analysis of particular legal problems, the document presents a student's lesson plan, a teacher's lesson plan, and a lawyer's lesson plan on unconscionable clauses in sales contracts. The unit acquaints students with the operation of sales contracts and…

Assessment of Understanding: Student Teachers' Preparation, Implementation and Reflection of a Lesson Plan for Science

NASA Astrophysics Data System (ADS)

Juhler, Martin Vogt

2018-06-01

Research finds that student teachers often fail to make observable instructional goals, without which a secure bridge between instruction and assessment is precluded. This is one reason that recent reports state that teacher education needs to become better at helping student teachers to develop their thinking about and skills in assessing pupils' learning. Currently in Europe, the Lesson Study method and the Content Representation tool, which both have a specific focus on assessment, have started to address this problem. This article describes and discusses an intervention in which Lesson Study was used in combination with Content Representation in student teachers' field practice. Empirical materials from one group of student teachers were analyzed to illustrate how the student teachers worked with assessment during the planning of a lesson, how they implemented it in a research lesson, and how they used the gathered observations to make claims about assessment aims. The findings suggest that the student teachers placed greater emphasis on assessment through the intervention. However, it is also found that more attention should have been dedicated to the planning phase and that the group did not manage to keep a research focus throughout the Lesson Study process. This suggests that it properly would be beneficial with several planning sessions prior to the research lesson, as well as having an expert teacher leading the Lesson Study.

Assessment of Understanding: Student Teachers' Preparation, Implementation and Reflection of a Lesson Plan for Science

NASA Astrophysics Data System (ADS)

Juhler, Martin Vogt

2017-05-01

Research finds that student teachers often fail to make observable instructional goals, without which a secure bridge between instruction and assessment is precluded. This is one reason that recent reports state that teacher education needs to become better at helping student teachers to develop their thinking about and skills in assessing pupils' learning. Currently in Europe, the Lesson Study method and the Content Representation tool, which both have a specific focus on assessment, have started to address this problem. This article describes and discusses an intervention in which Lesson Study was used in combination with Content Representation in student teachers' field practice. Empirical materials from one group of student teachers were analyzed to illustrate how the student teachers worked with assessment during the planning of a lesson, how they implemented it in a research lesson, and how they used the gathered observations to make claims about assessment aims. The findings suggest that the student teachers placed greater emphasis on assessment through the intervention. However, it is also found that more attention should have been dedicated to the planning phase and that the group did not manage to keep a research focus throughout the Lesson Study process. This suggests that it properly would be beneficial with several planning sessions prior to the research lesson, as well as having an expert teacher leading the Lesson Study.

78 FR 37598 - Missing Participants in Individual Account Plans

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-21

... PENSION BENEFIT GUARANTY CORPORATION Missing Participants in Individual Account Plans AGENCY: Pension Benefit Guaranty Corporation. ACTION: Request for information. SUMMARY: PBGC is soliciting information from the public to assist it in making decisions about implementing a new program to deal with...

Elaborating the Purpose and Content of Professional Development Plan for Preschool Teachers

ERIC Educational Resources Information Center

zareie, Mohammad Hossein; Nasr, Ahmad Reza; Mirshahjafari, Seyyed Ebrahim; Liaghatdar, Mohammad Javad

2016-01-01

Professional development of educators, especially in preschool years has been neglected in Iran. The purpose of this study was to investigate the viewpoints of experts and teachers about the purposes and content of the professional development plan for preschool teachers. This research is a descriptive-analytic study conducted through both…

A Better Way to Pay: Five Rules for Reforming Teacher Compensation. Backgrounder. No, 2681

ERIC Educational Resources Information Center

Richwine, Jason

2012-01-01

Despite ongoing debates over the adequacy of teacher compensation, the design of merit pay systems, and the structure of pension benefits, there is broad agreement that teacher pay should be designed to recruit--and retain--the highest-quality teachers in a cost-effective manner. Policymakers should avoid across-the-board pay increases, and focus…

76 FR 5220 - Submission of Information Collection for OMB Review; Comment Request; Multiemployer Plan Regulations

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-28

... PENSION BENEFIT GUARANTY CORPORATION Submission of Information Collection for OMB Review; Comment Request; Multiemployer Plan Regulations AGENCY: Pension Benefit Guaranty Corporation. ACTION: Notice of request for extension of OMB approval. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is...

78 FR 8985 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-07

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule; correction. SUMMARY: The Pension Benefit Guaranty Corporation published in the...

An Examination of Teachers' Ratings of Lesson Plans Using Digital Primary Sources

ERIC Educational Resources Information Center

Milman, Natalie B.; Bondie, Rhonda

2012-01-01

This mixed method study examined teachers' ratings of 37 field-tested social studies lesson plans that incorporated digital primary sources through a grant from the Library of Congress Teaching with Primary Sources program for K-12 teachers. Each lesson, available in an online teaching materials collection, was field-tested and reviewed by at…

76 FR 50413 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

78 FR 68739 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

76 FR 8649 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on...

77 FR 22215 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-13

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

76 FR 27889 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-13

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

76 FR 63836 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-14

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

78 FR 11093 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

76 FR 21252 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on...

77 FR 41270 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-13

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

76 FR 2578 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-14

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on...

78 FR 62426 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-22

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

77 FR 28477 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

78 FR 42009 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

78 FR 2881 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

76 FR 70639 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

75 FR 69588 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on...

77 FR 68685 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-16

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

76 FR 41689 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

78 FR 28490 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

77 FR 2015 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-13

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

77 FR 8730 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

78 FR 22192 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

77 FR 62433 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's regulation...

75 FR 63380 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: This final rule amends Pension Benefit Guaranty Corporation's regulation on...

26 CFR 1.410(b)-7 - Definition of plan and rules governing plan disaggregation and aggregation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... same plan year. (e) Determination of plans in testing group for average benefit percentage test—(1) In... qualifiedseparatelineofbu5ine55 basis. The plans in the testing group used to determine whether Plan F satisfies the average..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit...

To Prosecute or Not? Enforcement of Federal Criminal Regulatory Statutes. Revised Edition. A Student's Lesson Plan [and] A Teacher's Lesson Plan [and] A Lawyer's Lesson Plan.

ERIC Educational Resources Information Center

Howard, Estelle; And Others

One of a series of secondary level teaching units presenting case studies with pro and con analyses of particular legal problems, the document consists of a student's lesson plan, a teacher's lesson plan, and a lawyer's lesson plan for a unit about the enforcement of federal criminal regulatory statutes. The lesson plan presents an analysis of the…

Co-planning among science and special education teachers: How do different conceptual lenses help to make sense of the process?

NASA Astrophysics Data System (ADS)

Swanson, Lauren H.; Bianchini, Julie A.

2015-12-01

In this study, we investigated the process of teacher co-planning. We examined two teams of high school science and special education teachers brought together to co-plan inclusive, inquiry-oriented science units as part of a professional development effort. We used three conceptual lenses to help make sense of this process: (1) characteristics of collaboration, (2) small group interactions, and (3) community discourse. Using these lenses individually and collectively, we identified strengths and limitations in teachers' co-planning efforts. A strength was that all teachers, irrespective of discipline, shared ideas and helped make decisions about the content and activities included in unit and lesson plans. A limitation was that teachers, again irrespective of discipline, discussed science education topics in their teams more often than special education ones. We found this latter finding of note as it spoke to issues of parity among teachers during the professional development. In our discussion, we argue that each conceptual lens yielded both unique and common findings on co-planning. We also provide recommendations for professional developers and educational scholars intent on organizing and/or researching co-planning among science and special education teachers.

34 CFR 200.57 - Plans to increase teacher quality.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Plans to increase teacher quality. 200.57 Section 200.57 Education Regulations of the Offices of the Department of Education OFFICE OF ELEMENTARY AND SECONDARY EDUCATION, DEPARTMENT OF EDUCATION TITLE I-IMPROVING THE ACADEMIC ACHIEVEMENT OF THE DISADVANTAGED...

34 CFR 200.57 - Plans to increase teacher quality.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 34 Education 1 2011-07-01 2011-07-01 false Plans to increase teacher quality. 200.57 Section 200.57 Education Regulations of the Offices of the Department of Education OFFICE OF ELEMENTARY AND SECONDARY EDUCATION, DEPARTMENT OF EDUCATION TITLE I-IMPROVING THE ACADEMIC ACHIEVEMENT OF THE DISADVANTAGED...

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... Clauses 52.215-15 Pension adjustments and asset reversions. As prescribed in 15.408(g), insert the following clause: Pension Adjustments and Asset Reversions (OCT 2010) (a) The Contractor shall promptly...

75 FR 41091 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension Benefit Guaranty Corporation's regulation on Benefits...

75 FR 2437 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-15

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension Benefit Guaranty Corporation's regulation on Benefits...

75 FR 6857 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-12

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension Benefit Guaranty Corporation's regulation on Benefits...

75 FR 49407 - Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-13

... PENSION BENEFIT GUARANTY CORPORATION 29 CFR Part 4022 Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: Pension Benefit Guaranty Corporation's regulation on Benefits...

29 CFR 4281.31 - Plan amendment.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Plan amendment. 4281.31 Section 4281.31 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS DUTIES OF PLAN SPONSOR FOLLOWING MASS WITHDRAWAL...

Examining the Instructional Planning Process Taught in Agricultural Education Teacher Preparation Programs: Perspectives of University Faculty

ERIC Educational Resources Information Center

Greiman, Bradley C.; Bedtke, Mary Anne

2008-01-01

Instructional planning is a curricular topic in teacher preparation programs, but limited research in agricultural education has been conducted in this area. The purpose of this study was to examine aspects of the instructional planning process that are taught to agricultural education preservice teachers. Survey research and content analysis of…

School Working Conditions and Changes in Student Teachers' Planned Persistence in Teaching

ERIC Educational Resources Information Center

Shirrell, Matthew; Reininger, Michelle

2017-01-01

This study examines the relationship between the working conditions of student teaching schools and changes in student teachers' planned persistence in teaching. Planned persistence (and a related construct, initial commitment) is an important predictor of initial entry (Rots, Aelterman, Vlerick, & Vermeulen, 2007) and actual persistence in…

12 CFR 163.47 - Pension plans.

Code of Federal Regulations, 2013 CFR

2013-01-01

... by an enrolled actuary (as defined by the Employee Retirement Income Security Act of 1974) affirming... expectations, and represent the actuary's best estimate of the plan's projected experiences. ...

12 CFR 163.47 - Pension plans.

Code of Federal Regulations, 2012 CFR

2012-01-01

... by an enrolled actuary (as defined by the Employee Retirement Income Security Act of 1974) affirming... expectations, and represent the actuary's best estimate of the plan's projected experiences. ...

12 CFR 163.47 - Pension plans.

Code of Federal Regulations, 2014 CFR

2014-01-01

... by an enrolled actuary (as defined by the Employee Retirement Income Security Act of 1974) affirming... expectations, and represent the actuary's best estimate of the plan's projected experiences. ...

38 CFR 3.314 - Basic pension determinations.

Code of Federal Regulations, 2014 CFR

2014-07-01

... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... on service in the Mexican border period, World War I, World War II, the Korean conflict and the... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Basic pension...

38 CFR 3.314 - Basic pension determinations.

Code of Federal Regulations, 2012 CFR

2012-07-01

... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... on service in the Mexican border period, World War I, World War II, the Korean conflict and the... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Basic pension...

38 CFR 3.314 - Basic pension determinations.

Code of Federal Regulations, 2013 CFR

2013-07-01

... therefor are: (1) Claims based on service of less than 90 days in the Spanish-American War require a rating... on service in the Mexican border period, World War I, World War II, the Korean conflict and the... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Basic pension...