5 CFR 1653.2 - Qualifying retirement benefits court orders.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Qualifying retirement benefits court orders. 1653.2 Section 1653.2 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS Retirement Benefits Court Orders § 1653...

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…

77 FR 60581 - Compensation, Retirement Programs, and Related Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-03

..., 612, 619 et al. Compensation, Retirement Programs, and Related Benefits; Final Rule #0;#0;Federal... Programs, and Related Benefits AGENCY: Farm Credit Administration. ACTION: Final rule. SUMMARY: The Farm... and associations to require disclosure of pension benefit and supplemental retirement plans and a...

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…

78 FR 11551 - Compensation, Retirement Programs, and Related Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-19

..., Retirement Programs, and Related Benefits AGENCY: Farm Credit Administration. ACTION: Notice of petition for..., and Related Benefits,'' that require a non-binding, advisory vote on senior officer compensation. We... ``Compensation, Retirement Programs, and Related Benefits,'' that require a non-binding, advisory vote on senior...

Retiree Health and Optional Benefits | Alaska Division of Retirement and

Science.gov Websites

Categories Health Long-Term Care Life Forms Publications FAQs Features Empower Retirement Account Info Online Retirement Benefits Employer Services AlaskaCare Easy Navigation Retiree Health AlaskaCare Retiree Health Retiree Tax Implications FAQs Administration > Division of Retirement and Benefits > Health and

5 CFR 352.309 - Retirement, health benefits, and group life insurance.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 5 Administrative Personnel 1 2013-01-01 2013-01-01 false Retirement, health benefits, and group... Organizations § 352.309 Retirement, health benefits, and group life insurance. (a) Agency action. An employee... entitled to retain coverage for retirement, health benefits, and group life insurance purposes if he or she...

5 CFR 352.309 - Retirement, health benefits, and group life insurance.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Retirement, health benefits, and group... Organizations § 352.309 Retirement, health benefits, and group life insurance. (a) Agency action. An employee... entitled to retain coverage for retirement, health benefits, and group life insurance purposes if he or she...

5 CFR 352.309 - Retirement, health benefits, and group life insurance.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 5 Administrative Personnel 1 2012-01-01 2012-01-01 false Retirement, health benefits, and group... Organizations § 352.309 Retirement, health benefits, and group life insurance. (a) Agency action. An employee... entitled to retain coverage for retirement, health benefits, and group life insurance purposes if he or she...

5 CFR 352.309 - Retirement, health benefits, and group life insurance.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Organizations § 352.309 Retirement, health benefits, and group life insurance. (a) Agency action. An employee... entitled to retain coverage for retirement, health benefits, and group life insurance purposes if he or she... he or she wishes to retain coverage under the retirement, health benefits, and group life insurance...

Retrenchment, Retirement Benefits, and the Faculty Role.

ERIC Educational Resources Information Center

Lohmann, Christoph K.

1991-01-01

Indiana University's experiences with trying to cancel an increasingly expensive early retirement system illustrates some of the ways in which faculty retirement benefits are subject to attack and some of the potential and weaknesses of the traditional faculty governance mechanisms in trying to shape a response. (MSE)

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…

20 CFR 404.1407 - When railroad retirement benefits do not bar payment of social security benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When railroad retirement benefits do not bar payment of social security benefits. 404.1407 Section 404.1407 Employees' Benefits SOCIAL SECURITY... retirement benefits do not bar payment of social security benefits. The provisions of § 404.1406 shall not...

20 CFR 404.1407 - When railroad retirement benefits do not bar payment of social security benefits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false When railroad retirement benefits do not bar payment of social security benefits. 404.1407 Section 404.1407 Employees' Benefits SOCIAL SECURITY... retirement benefits do not bar payment of social security benefits. The provisions of § 404.1406 shall not...

20 CFR 404.1407 - When railroad retirement benefits do not bar payment of social security benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false When railroad retirement benefits do not bar payment of social security benefits. 404.1407 Section 404.1407 Employees' Benefits SOCIAL SECURITY... retirement benefits do not bar payment of social security benefits. The provisions of § 404.1406 shall not...

Perceptions of Retirement Affect Career Commitment: The Mediating Role of Retirement System Satisfaction for Two Teacher Age Groups

ERIC Educational Resources Information Center

Smith, Justin L.; Conley, Sharon; You, Sukkyung

2015-01-01

This study investigated a sample of California elementary, intermediate, and high school employed teachers (N = 247) to assess the effects of retirement perceptions on career commitment among teachers who are in different age groupings. Using path analysis, the influence of five retirement perceptions variables was examined: concerns about…

Uncovered: Social Security, Retirement Uncertainty, and 1 Million Teachers

ERIC Educational Resources Information Center

Kan, Leslie; Aldeman, Chad

2014-01-01

Retirement savings are often described as a three-legged stool: Social Security, employer retirement plans, and personal savings. For many American workers, Social Security is the most consistent portion of the three-legged model, providing a solid plank of retirement savings. But nationwide, more than 1 million teachers--about 40 percent of all…

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…

Projections of California Teacher Retirements: A County and Regional Perspective. REL 2017-181

ERIC Educational Resources Information Center

Fong, Anthony B.; Makkonen, Reino; Jaquet, Karina

2016-01-01

This report projects California teacher retirements at the state and county levels for 2014/15-2023/24, updating a previously published report that projected California teacher retirements for 2006/07-2015/16. The current study finds that 25 percent of California teachers who were teaching in 2013/14 are projected to retire over 2014/15-2023/24.…

Employing Retired Military Personnel as Vocational Education Teachers.

ERIC Educational Resources Information Center

Chase, Shirley A.; Tennant, John E.

A project was undertaken to facilitate the employment of retired military personnel as vocational education teachers. The specific objectives of the project were as follows: update the issues, barriers, and incentives involved in employing retired military personnel to fill teaching positions in civilian vocational education, develop a model for…

Factors Affecting Retirement Attitude among Elementary School Teachers

ERIC Educational Resources Information Center

Hsu, Wan-Chen; Chiang, Chia-Hsun; Chuang, Hsueh-Hua

2015-01-01

This study investigated the relationships of teacher efficacy, perceived organizational control, and the teacher-student age gap with teachers' retirement attitudes. Stratified random sampling was adopted to collect survey responses. A total of 498 valid surveys from 33 elementary schools were collected. Correlational analyses revealed significant…

32 CFR 161.21 - Benefits for retired civilian personnel.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 1 2014-07-01 2014-07-01 false Benefits for retired civilian personnel. 161.21 Section 161.21 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE SECURITY... to part 161. Table 44 to Part 161—Benefits for Retired DoD Civilian Employees CHC DC C MWR E Self No...

Better Benefits: Reforming Teacher Pensions for a Changing Work Force. Education Sector Reports

ERIC Educational Resources Information Center

Aldeman, Chad; Rotherham, Andrew J.

2010-01-01

Policymakers are beginning to take note of the fiscal problems in teacher retirement systems. States have recently taken action by raising retirement ages, lowering benefit payments, and reducing cost-of-living adjustments. These are small steps toward shoring up the system to help ensure that it remains sustainable in the future. But the problems…

Teacher Retirement Benefits

ERIC Educational Resources Information Center

Costrell, Robert; Podgursky, Michael

2009-01-01

The ongoing global financial crisis is forcing many employers, from General Motors to local general stores, to take a hard look at the costs of the compensation packages they offer employees. For public school systems, this will entail a consideration of fringe benefit costs, which in recent years have become an increasingly important component of…

Restructuring Employee Benefits to Meet Health Care Needs in Retirement.

PubMed

Ward, Richard M; Weinman, Robert B

2015-01-01

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

20 CFR 404.1406 - Eligibility to railroad retirement benefits as a bar to payment of social security benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Eligibility to railroad retirement benefits as a bar to payment of social security benefits. 404.1406 Section 404.1406 Employees' Benefits SOCIAL... Eligibility to railroad retirement benefits as a bar to payment of social security benefits. Notwithstanding...

20 CFR 404.1406 - Eligibility to railroad retirement benefits as a bar to payment of social security benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Eligibility to railroad retirement benefits as a bar to payment of social security benefits. 404.1406 Section 404.1406 Employees' Benefits SOCIAL... Eligibility to railroad retirement benefits as a bar to payment of social security benefits. Notwithstanding...

20 CFR 404.1406 - Eligibility to railroad retirement benefits as a bar to payment of social security benefits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Eligibility to railroad retirement benefits as a bar to payment of social security benefits. 404.1406 Section 404.1406 Employees' Benefits SOCIAL... Eligibility to railroad retirement benefits as a bar to payment of social security benefits. Notwithstanding...

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

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Retirement and other employee benefit plan... STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.14 Retirement and other employee benefit plan accounts. (a) “Pass-through” insurance. Any deposits of an employee benefit plan in an insured depository...

Return to work after ill-health retirement in Scottish NHS staff and teachers.

PubMed

Brown, Judith; Gilmour, W Harper; Macdonald, Ewan B

2006-10-01

Most major public and private sector pension schemes have provision for ill-health retirement (IHR) for those who become too ill to continue to work before their normal retirement age. To compare the causes, process and outcomes of IHR in teachers and National Health Service (NHS) staff in Scotland. A total of 537 teachers and 863 NHS staff who retired due to ill-health between April 1998 and March 2000 were mailed an IHR questionnaire by the Scottish Public Pensions Agency. The response rate for teachers was 53% and for NHS staff 49%. The most common cause of IHR was musculoskeletal disorders for NHS staff and mental disorders for teachers. Teachers retired at a younger average age than NHS staff. Ninety-two per cent of NHS staff but only 11% of teachers attended occupational health services (OHS) prior to IHR. Eighteen per cent of NHS staff and 9% of teachers were offered part-time work by their current employer in response to their ill-health. Fifteen per cent of NHS staff and 5% of teachers were offered alternative work prior to retirement. Seventeen per cent of NHS staff and 36% of teachers subsequently found employment. Multiple logistic regression analyses showed the following variables as independent predictors of subsequent employment: occupational group, age group, sex, managerial responsibility and cause of IHR. Return to work after IHR suggests that some IHR could be avoided. Teachers had a higher rate of return to work and much less access to OHS.

5 CFR 352.309 - Retirement, health benefits, and group life insurance.

Code of Federal Regulations, 2011 CFR

2011-01-01

... life insurance. 352.309 Section 352.309 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL... Organizations § 352.309 Retirement, health benefits, and group life insurance. (a) Agency action. An employee... entitled to retain coverage for retirement, health benefits, and group life insurance purposes if he or she...

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…

Effects of receipt of Social Security retirement benefits on older women's employment.

PubMed

Gillen, Martie; Heath, Claudia J

2017-01-01

Labor force participation of women has declined since 1999; however, labor force participation of women 62+ has increased. The 2000-2006 waves of Health and Retirement Study (HRS) data, the initial years of the continuing upward trajectory, were used to test the effects of receipt of Social Security retirement benefits on older women's employment. The models tested: (a) the effect of receipt of Social Security retirement benefits on whether employed; and (b) for women receiving Social Security retirement benefits, the effect of age elected receipt of benefits on whether employed. Both models included the effects of human capital characteristics and income sources. Receipt of Social Security benefits, pension income, and current age reduced the likelihood of employment; while educational level, good to excellent health, and nonmarried marital status increased the likelihood of employment. The older the woman was when she elected Social Security benefits, the more likely she was to be employed.

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

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Retirement and other employee benefit plan... Coverage § 745.9-2 Retirement and other employee benefit plan accounts. (a) Pass-through share insurance. Any shares of an employee benefit plan in an insured credit union shall be insured on a “pass-through...

Lifetime distributional effects of Social Security retirement benefits.

PubMed

Smith, Karen; Toder, Eric; Iams, Howard

This article presents three measures of the distribution of actual and projected net benefits (benefits minus payroll taxes) from Social Security's Old-Age and Survivors Insurance (OASI) for people born between 1931 and 1960. The results are based on simulations with the Social Security Administration's Model of Income in the Near Term (MINT), which projects retirement income through 2020. The base sample for MINT is the U.S. Census Bureau's Survey of Income and Program Participation panels for 1990 to 1993, matched with Social Security administrative records. The study population is grouped into 5-year birth cohorts and then ranked by economic status in three ways. First, the population is divided into five groups on the basis of individual lifetime covered earnings, and their lifetime present values of OASI benefits received and payroll taxes paid are calculated. By this measure, OASI provides much higher benefits to the lowest quintile of earners than to other groups, but it becomes less redistributive toward lower earners in more recent birth cohorts. Second, people are ranked by shared lifetime covered earnings, and the values of shared benefits received and payroll taxes paid are computed. Individuals are assumed to split covered earnings, benefits, and payroll taxes with their spouses in the years they are married. By the shared covered earnings measure, OASI is still much more favorable to persons in the lower income quintiles, although to a lesser degree than when people are ranked by individual covered earnings. OASI becomes more progressive among recent cohorts, even as net lifetime benefits decline for the entire population. Finally, individuals are ranked on the basis of their shared permanent income from age 62, when they become eligible for early retirement benefits, until death. Their annual Social Security benefits are compared with the benefits they would have received if they had saved their payroll taxes in individual accounts and used the

Retirement and Retiree Health Benefits Provisions Survey, 1990-91.

ERIC Educational Resources Information Center

National Education Association, Washington, DC. Research Div.

Findings of a national survey that examined retirement and retiree health benefits provisions are presented in this document. A 1990-91 survey mailed to all state and local retirement plans in which education employees participate elicited responses from 53 state-sponsored and 5 local-sponsored plans (representing a total active membership of 6.4…

Employee Health and Optional Benefits | Alaska Division of Retirement and

Science.gov Websites

Categories Health Information Life Disability DCAP Forms/Publications Features Empower Retirement Account RIN DRB Home Retirement Benefits Employer Services AlaskaCare Easy Navigation Employee Health Gym Discount Health Plan FAQs Overview What Plan am I in? Information Enrollment Information FAQs Premiums

Employee Health Plan Details | Alaska Division of Retirement and Benefits

Science.gov Websites

Health Information Life Disability DCAP Forms/Publications Features Empower Retirement Account Info Home Retirement Benefits Employer Services AlaskaCare Easy Navigation Employee Health Gym Discount Health Plan FAQs Overview What Plan am I in? Information Enrollment Information FAQs Premiums Qualified

Retiree health benefits-vesting of welfare benefits-early retirement-duty to bargain-termination of benefits-estoppel.

PubMed

2010-01-01

Poore v. Simpson Paper Co., 2009 U.S. App. LEXIS 11170 (9th Cir. Or. May 21, 2009). To be able to sue under ERISA, retirement health plan participants need not show that their benefits are vested the same way pension benefits are vested; the rights to the benefits need not be fixed or unalterable, rather, the employee must have an entitlement to the benefits.

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

ERIC Educational Resources Information Center

National Education Association, Washington, DC. Research Div.

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

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…

Retired African American female urban middle school science teachers' beliefs and practices

NASA Astrophysics Data System (ADS)

Whitney, Frances M.

The purpose of this paper is to give a voice to a dedicated group of professionals who unselfishly labored twenty-five plus years educating the children of America's poorest taxpaying citizens. These retired African American female urban middle school science teachers (RAAFUMSST) explain the experiences that gave them the fortitude to stay in the urban school system until their retirement. The goal is to give you a glimpse into the distractions, challenges, and victories the teachers encountered as they strove to teach science in an overcrowded, underserviced, and depressed urban school district of a major city. Most times sacrificing self for service, the participants of this study held fast to their beliefs that all of America's children, regardless of their parents' socioeconomic status, deserve a quality education. It is through individual interviews that the five retired science teachers of this project share their reflections on the events and circumstances that altered their labor of love. Critical Race Theory (CRT) serves as the theoretical frame for this study.

The Potential Effects of Obesity on Social Security Claiming Behavior and Retirement Benefits.

PubMed

Knoll, Melissa A Z; Shoffner, Dave; O'Leary, Samantha

2018-04-16

Obesity prevalence among Americans has increased for nearly three decades. We explore the relationship between the rise in obesity and Social Security retirement benefit claiming, a decision impacting nearly all aging Americans. Specifically, we investigate whether obesity can affect individuals' decision to claim benefits early, a choice that has important implications for financial security in retirement, particularly for those with lower socioeconomic status (SES). We use a microsimulation model called MINT6 (Modeling Income in the Near Term, version 6) to demonstrate the potential effects of obesity on subjective life expectancy and claiming behavior. We impute obesity status using data from the National Health and Nutrition Examination Survey (NHANES), which describes the distribution of obesity prevalence within the United States by gender, poverty status, and race/ethnicity. We find that the rise in obesity and the consequent incidence of obesity-related diseases may lead some individuals to make claiming decisions that lead to lower monthly and lifetime Social Security retirement benefits. Further, we find that the potential economic impact of this decision is larger for those with lower SES. We present a behavioral perspective by addressing the potential effects that obesity can have on individuals' retirement decisions and their resulting Social Security retirement benefits.

Deferred Compensation Plan | Alaska Division of Retirement and Benefits

Science.gov Websites

Account Info Online General Info Empower Retirement Customer Service PIN Request Plan Booklet Investment Format Request Customer Service Request Status Refund Requests Resources Benefit Mailing Dates Booklets

5 CFR 839.1102 - How are my retirement benefits computed if I elect FERS under this part?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false How are my retirement benefits computed... Provisions § 839.1102 How are my retirement benefits computed if I elect FERS under this part? OPM will compute your retirement benefit as if you were properly put in FERS on the effective date of the error...

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…

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

PubMed Central

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

2010-01-01

The private pension structure in the United States, once dominated by defined benefit (DB) plans, is currently divided between defined contribution (DC) and DB plans. Wealth accumulation in DC plans depends on the participant's contribution behavior and on financial market returns, while accumulation in DB plans is sensitive to a participant's labor market experience and to plan parameters. This paper simulates the distribution of retirement wealth under representative DB and DC plans. It uses data from the Health and Retirement Study (HRS) to explore how asset returns, earnings histories, and retirement plan characteristics contribute to the variation in retirement wealth outcomes. We simulate DC plan accumulation by randomly assigning individuals a share of wages that they and their employer contribute to the plan. We consider several possible asset allocation strategies, with asset returns drawn from the historical return distribution. Our DB plan simulations draw earnings histories from the HRS, and randomly assign each individual a pension plan drawn from a sample of large private and public defined benefit plans. The simulations yield distributions of both DC and DB wealth at retirement. Average retirement wealth accruals under current DC plans exceed average accruals under private sector DB plans, although DC plans are also more likely to generate very low retirement wealth outcomes. The comparison of current DC plans with more generous public sector DB plans is less definitive, because public sector DB plans are more generous on average than their private sector counterparts. PMID:21057597

Impacts of the Retired Mentors for New Teachers Program. REL 2017-225

ERIC Educational Resources Information Center

DeCesare, Dale; McClelland, Abby; Randel, Bruce

2017-01-01

This study evaluates the impact of the Retired Mentors for New Teachers program, a two-year mentoring program at the elementary school level developed by Aurora Public Schools in Colorado. Many of the district's schools serve a large percentage of economically disadvantaged children, experience high teacher turnover, and hire newer, less…

Aging Work Force Brings New Look at Teacher Retirement.

ERIC Educational Resources Information Center

Auriemma, Frank V.; And Others

1992-01-01

Higher salaries and improved working conditions have combined to make teaching a more attractive profession and to reduce teacher turnover rates. At the same time, however, the teaching work force has aged and faces problems in retirement programs. All levels of government should work with interested groups to find solutions to six major problems…

Plan Now to Prepare for Your Retirement

ERIC Educational Resources Information Center

Kersten, Thomas A.

2011-01-01

For teachers, in particular, the importance of early retirement investing has never been more critical. The reality is that, decades from now, when teachers arrive at retirement age, their current state teacher retirement plan may have changed substantially. As a result, they do not want to reach retirement and regret that they never considered…

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…

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…

Retiree benefit mailing dates | Alaska Division of Retirement and Benefits

Science.gov Websites

Employee Retiring Retiree Disabled Survivor Features Empower Retirement Account Info Online myRnB Member Scheduler Empower Retirement Account Info Online myRnB Member Services Seminars AlaskaCare Wellness Forms

5 CFR 839.1101 - How are my retirement benefits computed if I elect CSRS or CSRS Offset under this part?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false How are my retirement benefits computed... Provisions § 839.1101 How are my retirement benefits computed if I elect CSRS or CSRS Offset under this part? Unless otherwise stated in this part, your retirement benefit is computed as if you were properly put in...

Pre-Retirement Rehearsal Project: A Healthy Retirement.

ERIC Educational Resources Information Center

Ellenberg, Donna

This fourth in a series of six packages of instructional materials developed by the Pre-Retirement Rehearsal Project contains a student's pre-retirement booklet specifically intended for adults with limited reading ability and teacher's guide, which consider these topics: dietary requirements, nutrition, facts and fallacies about health, foods and…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Inclusion of medical benefits for retired...-Sharing, Stock Bonus Plans, Etc. § 1.401-14 Inclusion of medical benefits for retired employees in... employer providing such medical benefits by reason of permanent disability. For purposes of the preceding...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-22

... Federal Benefit Payment for survivors when death benefits are not determined by the length of service... when death benefits are determined by the length of service. Section 29.344(c) is added to provide the... retirement is based on disability after June 30, 1997 (see 29.343); or (3) The benefit is based on the death...

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.…

When Are Teachers Motivated to Work beyond Retirement Age? The Importance of Support, Change of Work Role and Money

ERIC Educational Resources Information Center

Bal, P. Matthijs; Visser, Michel S.

2011-01-01

This article investigates the factors influencing the motivation to continue working after retirement among a sample of Dutch teachers. Based on previous research, it was proposed that teachers will be motivated to work after their legal retirement age when organizational support, possibilities to change work roles and financial needs are high.…

For Teachers, a Better Kind of Pension Plan

ERIC Educational Resources Information Center

Winters, Marcus A.

2017-01-01

Public school teachers deserve a compensation system that puts them on a secure path toward retirement. The severely backloaded structure of today's public school teacher pension systems benefit only a small proportion of entering teachers while putting the rest on an insecure retirement path. But there is a cost-neutral solution to this problem…

Pensions under Pressure: Charter Innovation in Teacher Retirement Benefits

ERIC Educational Resources Information Center

Podgursky, Michael; Aud Pendergrass, Susan; Hesla, Kevin

2018-01-01

Public school districts are facing twin challenges: maintaining a labor supply of qualified teachers while shoring up the deteriorating system that compensates them. Keeping public-school teachers' pensions plans flush is expensive, and it accounts for a growing share of education spending. In some states, public charter schools provide an…

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

ERIC Educational Resources Information Center

Liebig, Phoebe S.

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

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

ERIC Educational Resources Information Center

Goodall, Leonard E.; Corney, William J.

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

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…

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 Teachers about Retirement and Investments: A Comparison of Three Interventions

ERIC Educational Resources Information Center

Lucey, Thomas; Meyers, Derek J. H.; Smith, Ryan

2017-01-01

The authors describe a project that compared the effects of three interventions on the retirement investment knowledge of public school teachers in the Midwest. They interpret outcomes from three different interventions (online training, site-based workshop, and hybrid of online and site-based). While the study results indicate that program…

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

ERIC Educational Resources Information Center

Costrell, Robert M.; McGee, Josh B.

2010-01-01

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

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...

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…

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

ERIC Educational Resources Information Center

Wilson, Kwesi Nkum; Aggrey, Ellen Aba Munkua

2012-01-01

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

20 CFR 404.410 - How does SSA reduce my benefits when my entitlement begins before full retirement age?

Code of Federal Regulations, 2014 CFR

2014-04-01

... retirement age? Generally your old-age, wife's, husband's, widow's, or widower's benefits are reduced if entitlement begins before the month you attain full retirement age (as defined in § 404.409). However, your benefits as a wife or husband are not reduced for any month in which you have in your care a child of the...

20 CFR 404.410 - How does SSA reduce my benefits when my entitlement begins before full retirement age?

Code of Federal Regulations, 2012 CFR

2012-04-01

... retirement age? Generally your old-age, wife's, husband's, widow's, or widower's benefits are reduced if entitlement begins before the month you attain full retirement age (as defined in § 404.409). However, your benefits as a wife or husband are not reduced for any month in which you have in your care a child of the...

20 CFR 404.410 - How does SSA reduce my benefits when my entitlement begins before full retirement age?

Code of Federal Regulations, 2013 CFR

2013-04-01

... retirement age? Generally your old-age, wife's, husband's, widow's, or widower's benefits are reduced if entitlement begins before the month you attain full retirement age (as defined in § 404.409). However, your benefits as a wife or husband are not reduced for any month in which you have in your care a child of the...

20 CFR 404.410 - How does SSA reduce my benefits when my entitlement begins before full retirement age?

Code of Federal Regulations, 2011 CFR

2011-04-01

... retirement age? Generally your old-age, wife's, husband's, widow's, or widower's benefits are reduced if entitlement begins before the month you attain full retirement age (as defined in § 404.409). However, your benefits as a wife or husband are not reduced for any month in which you have in your care a child of the...

College and University Employee Retirement and Insurance Benefits Cost Survey, 1990.

ERIC Educational Resources Information Center

Teachers Insurance and Annuity Association, New York, NY. College Retirement Equities Fund.

This report, the seventh in a regular biennial survey series, provides standardized comparative information on expenditures by colleges and universities for employee retirement and insurance benefits in 25 tables and 5 charts. The data, collected in 1990 from 634 institutions, reflect information supplied for either fiscal or calendar year 1989.…

College and University Employee Retirement and Insurance Benefits Cost Survey, 1992.

ERIC Educational Resources Information Center

Teachers Insurance and Annuity Association, New York, NY. College Retirement Equities Fund.

This report, the eighth in a regular biennial survey series, provides standardized comparative information on expenditures by colleges and universities for employee retirement and insurance benefits in 26 tables and 5 charts. The data, collected in 1992 from 577 institutions, reflect information supplied for either fiscal or calendar year 1981.…

5 CFR Appendix A to Subpart J of... - Guidelines for Interpreting State Court Orders Dividing Civil Service Retirement Benefits

Code of Federal Regulations, 2014 CFR

2014-01-01

... Civil Service Retirement Benefits United States of America Office of Personnel Management Retirement and... Income Security Act (ERISA) (29 U.S.C. 1001 et seq.) applies to CSRS benefits. Sections 1003(b)(1) and... Qualifying Domestic Relations Orders (QDRO's) except to the extent that the law governing CSRS expressly...

5 CFR Appendix A to Subpart J of... - Guidelines for Interpreting State Court Orders Dividing Civil Service Retirement Benefits

Code of Federal Regulations, 2012 CFR

2012-01-01

... Civil Service Retirement Benefits United States of America Office of Personnel Management Retirement and... Income Security Act (ERISA) (29 U.S.C. 1001 et seq.) applies to CSRS benefits. Sections 1003(b)(1) and... Qualifying Domestic Relations Orders (QDRO's) except to the extent that the law governing CSRS expressly...

5 CFR Appendix A to Subpart J of... - Guidelines for Interpreting State Court Orders Dividing Civil Service Retirement Benefits

Code of Federal Regulations, 2011 CFR

2011-01-01

... Civil Service Retirement Benefits United States of America Office of Personnel Management Retirement and... Income Security Act (ERISA) (29 U.S.C. 1001 et seq.) applies to CSRS benefits. Sections 1003(b)(1) and... Qualifying Domestic Relations Orders (QDRO's) except to the extent that the law governing CSRS expressly...

5 CFR Appendix A to Subpart J of... - Guidelines for Interpreting State Court Orders Dividing Civil Service Retirement Benefits

Code of Federal Regulations, 2013 CFR

2013-01-01

... Civil Service Retirement Benefits United States of America Office of Personnel Management Retirement and... Income Security Act (ERISA) (29 U.S.C. 1001 et seq.) applies to CSRS benefits. Sections 1003(b)(1) and... Qualifying Domestic Relations Orders (QDRO's) except to the extent that the law governing CSRS expressly...

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…

42 CFR 406.10 - Individual age 65 or over who is entitled to social security or railroad retirement benefits, or...

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 2 2011-10-01 2011-10-01 false Individual age 65 or over who is entitled to social security or railroad retirement benefits, or who is eligible for social security benefits. 406.10 Section... § 406.10 Individual age 65 or over who is entitled to social security or railroad retirement benefits...

42 CFR 406.10 - Individual age 65 or over who is entitled to social security or railroad retirement benefits, or...

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 2 2013-10-01 2013-10-01 false Individual age 65 or over who is entitled to social security or railroad retirement benefits, or who is eligible for social security benefits. 406.10 Section... § 406.10 Individual age 65 or over who is entitled to social security or railroad retirement benefits...

42 CFR 406.10 - Individual age 65 or over who is entitled to social security or railroad retirement benefits, or...

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 2 2012-10-01 2012-10-01 false Individual age 65 or over who is entitled to social security or railroad retirement benefits, or who is eligible for social security benefits. 406.10 Section... § 406.10 Individual age 65 or over who is entitled to social security or railroad retirement benefits...

42 CFR 406.10 - Individual age 65 or over who is entitled to social security or railroad retirement benefits, or...

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Individual age 65 or over who is entitled to social security or railroad retirement benefits, or who is eligible for social security benefits. 406.10 Section... § 406.10 Individual age 65 or over who is entitled to social security or railroad retirement benefits...

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…

Labor Market Effects of Pensions and Implications for Teachers

ERIC Educational Resources Information Center

Friedberg, Leora; Turner, Sarah

2010-01-01

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

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…

Early Retirement Payoff

ERIC Educational Resources Information Center

Fitzpatrick, Maria D.; Lovenheim, Michael F.

2014-01-01

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

Organizational and Occupational Identification: Relations to Teacher Satisfaction and Intention to Early Retirement

ERIC Educational Resources Information Center

Gumus, Murat; Hamarat, Bahattin; Colak, Ertugrul; Duran, Erol

2012-01-01

Purpose: This paper aims to explore the effects of two work related identification (occupational and organizational) of school teachers on intention to early retirement (withdrawal) and satisfaction with the occupation and satisfaction with the school. It also seeks the influence of perceived external prestige on withdrawal and satisfaction.…

The impact of the World Trade Center attack on FDNY firefighter retirement, disabilities, and pension benefits.

PubMed

Niles, J K; Webber, M P; Gustave, J; Zeig-Owens, R; Lee, R; Glass, L; Weiden, M D; Kelly, K J; Prezant, D J

2011-09-01

Our goal was to examine the effect of the World Trade Center (WTC) attack and subsequent New York City Fire Department (FDNY) rescue/recovery activities on firefighter retirements. We also analyzed the financial impact associated with the increased number and proportion of service-connected "accidental" disability retirements on the FDNY pension system. A total of 7,763 firefighters retired between 9/11/1994 and 9/10/2008. We compared the total number of retirements and the number and proportion of accidental disability retirements 7 years before and 7 years after the WTC attack. We categorized WTC-related accidental disability retirements by medical cause and worked with the New York City Office of the Actuary to approximate the financial impact by cause. In the 7 years before 9/11 there were 3,261 retirements, 48% (1,571) of which were accidental disability retirements. In the 7 years after 9/11, there were 4,502 retirements, 66% (2,970) were accidental disability retirements, of which 47% (1,402) were associated with WTC-related injuries or illnesses. After 9/11, the increase in accidental disability retirements was, for the most part, due to respiratory-related illnesses. Additional increases were attributed to psychological-related illnesses and musculoskeletal injuries incurred at the WTC site. Pension benefits associated with WTC-related accidental disability retirements have produced an increased financial burden of over $826 million on the FDNY pension system. The WTC attacks affected the health of the FDNY workforce resulting in more post-9/11 retirements than expected, and a larger proportion of these retirees with accidental disability pensions. Copyright © 2011 Wiley-Liss, Inc.

Retirement as Meaningful: Positive Retirement Stereotypes Associated with Longevity

PubMed Central

Ng, Reuben; Allore, Heather G.; Monin, Joan K.; Levy, Becca R.

2016-01-01

Studies examining the association between retirement and health have produced mixed results. This may be due to previous studies treating retirement as merely a change in job status rather than a transition associated with stereotypes or societal beliefs (e.g., retirement is a time of mental decline or retirement is a time of growth). To examine whether these stereotypes are associated with health, we studied retirement stereotypes and survival over a 23-year period among 1,011 older adults. As predicted by stereotype embodiment theory, it was found that positive stereotypes about physical health during retirement showed a survival advantage of 4.5 years (hazard ratio = 0.88, p = .022) and positive stereotypes about mental health during retirement tended to show a survival advantage of 2.5 years (hazard ratio = 0.87, p = .034). Models adjusted for relevant covariates such as age, gender, race, employment status, functional health, and self-rated health. These results suggest that retirement preparation could benefit from considering retirement stereotypes. PMID:27346893

Early Retirement Incentives and Student Achievement

PubMed Central

Fitzpatrick, Maria D.

2014-01-01

Early retirement incentives (ERIs) are increasingly prevalent in education as districts seek to close budget gaps by replacing expensive experienced teachers with lower-cost newer teachers. Combined with the aging of the teacher workforce, these ERIs are likely to change the composition of teachers dramatically in the coming years. We use exogenous variation from an ERI program in Illinois in the mid-1990s to provide the first evidence in the literature of the effects of large-scale teacher retirements on student achievement. We find the program did not reduce test scores; likely, it increased them, with positive effects most pronounced in lower-SES schools. PMID:25436038

Benefit adequacy among elderly Social Security retired-worker beneficiaries and the SSI federal benefit rate.

PubMed

Rupp, Kalman; Strand, Alexander; Davies, Paul; Sears, Jim

2007-01-01

Both target effectiveness and administrative simplicity are desirable properties in the design of minimum benefit packages for public retirement programs. The federal benefit rate (FBR) of the Supplemental Security Income (SSI) program has been proposed by some analysts as a potentially attractive basis of establishing a new minimum benefit for Social Security on both of these grounds. This type of proposal is related to a broader array of minimum benefit proposals that would establish a Social Security benefit floor based on the poverty rate. In contrast to Social Security, the SSI program is means tested, including both an income and asset screen and also a categorical eligibility screen (the requirement to qualify as aged or disabled). The SSI FBR provides an inflation-adjusted, guaranteed income floor for aged and disabled people with low assets. The FBR has been perceived by proponents as a minimal measure of Social Security benefit adequacy because it represents a subpoverty income level for a family of one or two depending on marital status. For this same reason it has been seen as a target-effective tool of designing a minimum Social Security benefit. An FBR-based minimum benefit has also been viewed as administratively simple to implement; the benefit can be calculated from Social Security administrative records using a completely automated electronic process. Therefore-in contrast to the SSI program itself-an FBR-based minimum benefit would incur virtually no ongoing administrative costs, would not require a separate application for a means-tested program, and would avoid the perception of welfare stigma. While these ideas have been discussed in the literature and among policymakers in the United States over the years, and similar proposals have been considered or implemented in several foreign countries, there have been no previous analyses measuring the size of the potentially affected beneficiary population. Nor has there been any systematic assessment

78 FR 66905 - Agency Information Collection Activities; Comment Request; Evaluating the Retired Mentors for...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-07

...; Comment Request; Evaluating the Retired Mentors for Teachers Program AGENCY: Institute of Education... considered public records. Title of Collection: Evaluating the Retired Mentors for Teachers Program. OMB... study of the Retired Mentors for New Teachers program for probationary teachers developed by the Aurora...

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…

Retirement-Age Experience Under Flexible-Age Retirement Plans, 1930-1970

ERIC Educational Resources Information Center

King, Francis P.

1970-01-01

Describes the retirement practices of a large number of institutions of higher education and examines twelve Teachers Insurance and Annuity Association plans which have flexible-age provisions. (Editor)

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

PubMed

Helman, Ruth; Copeland, Craig; VanDerhei, Jack

2012-03-01

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

Military Retirement: Background and Recent Developments

DTIC Science & Technology

2016-04-06

facilities and programs. Currently, active component personnel are eligible for retirement or “vested” after completing 20 years of service ( YOS ) and have...Defined Benefit Calculations ............................... 4 “High Three” Eligibility and Defined Benefit Calculations...Retirement Eligibility Flowchart ................... 4 Tables Table 1. DOD Retired Military Personnel, Survivors, and Program Costs, FY2005- FY2014

20 CFR 221.2 - Railroad Retirement Board jurisdiction.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

The looming retirement crisis.

PubMed

Walker, D M

1997-06-01

A retirement crisis looms in the United States due to a number of recent and emerging trends that affect government retirement programs, employer- and union-sponsored retirement benefits and personal savings arrangements. The crisis can be averted, but only with well-thought-out action on a number of issues, particularly Social Security and Medicare reform.

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... CORPORATION PLAN TERMINATIONS ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS Valuation of Benefits and Assets...) Applicability. Except as provided in § 4044.57, the plan administrator shall determine the XRA under this section when plan provisions or established plan practice require a participant to retire from his or her...

The Top 13 Warning Signs that it's Time to Retire

ERIC Educational Resources Information Center

Forsten, Char; Grant, Jim; Hollas, Betty: Whyte, Donna

2006-01-01

Switching from humor to sentiment at the turn of a page, this is a great gift book for retiring teachers or any teacher having a rough day. It deals humorously with situations every teacher can relate to. An added bonus is a Donna Whyte poem that's perfect for reading at retirement celebrations.

20 CFR 404.1207 - Divided retirement system coverage groups.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Divided retirement system coverage groups. 404.1207 Section 404.1207 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE... retirement system coverage group. A divided retirement system coverage group is a grouping under a retirement...

Tax Shelter Use and Retirement Income of Retired Ohio Faculty.

ERIC Educational Resources Information Center

Dorfman, Mark S.

1983-01-01

Empirical evidence of tax shelter usage is sparse. These data add weight to earlier concerns about whether tax incentives to save for retirement benefit upper-income groups more than middle- and lower-income groups and present the importance of different sources of income in providing retirement funds for this group. (Author/RC)

Fiscal Year 2014: Military Retirement Fund Audited Financial Report

DTIC Science & Technology

2014-11-07

Reserve Retirement ................................................................................................................. 7 Survivor...benefits for military members’ retirement from active duty and the reserves , disability retirement benefits, and survivor benefits. The MRF accumulates... premium /discount amortization and accrued inflation compensation. In comparison, in FY 2013 the MRF received approximately $20.5 billion in normal cost

5 CFR 891.104 - Responsibilities of retirement offices.

Code of Federal Regulations, 2010 CFR

2010-01-01

... SERVICE REGULATIONS (CONTINUED) RETIRED FEDERAL EMPLOYEES HEALTH BENEFITS Administration and General... amount withheld to the Retired Federal Employees Health Benefits Fund, and for reporting to OPM amounts... is responsible only for retired employees who are receiving compensation from the Office and is...

Supplemental Annuity Plan | Alaska Division of Retirement and Benefits

Science.gov Websites

Information Information Resources Forms Please enter your Email Address: Email Address Sign Up Changes Address Changes Apply for Retirement Insurance Enrollment Rollovers Report a Death Education AK Retirement

Commission on College Retirement: "Trouble in River City."

ERIC Educational Resources Information Center

Graebner, William

1984-01-01

A speech made to an early meeting of the newly formed Commission on College Retirement recommends that the commission abandon the approach to retirement as an instrument of educational and social reform and concentrate instead on making the Teachers Insurance and Annuity Association-College Retirement Equities Fund competitive and protecting…

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

ERIC Educational Resources Information Center

Costrell, Robert M.; McGee, Josh B.

2009-01-01

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

5 CFR 839.1114 - Will OPM actuarially reduce my benefit if I elect to change my retirement coverage under these...

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Will OPM actuarially reduce my benefit if... General Provisions § 839.1114 Will OPM actuarially reduce my benefit if I elect to change my retirement... Basic Employee Death Benefit (see § 839.1121). ...

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

ERIC Educational Resources Information Center

Johnson, Richard W.; Southgate, Benjamin G.

2014-01-01

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

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

ERIC Educational Resources Information Center

Shapiro, Larry E.

1980-01-01

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

We Never Had It So Good! Strategies for Retirement.

ERIC Educational Resources Information Center

Arden, Eugene

1996-01-01

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

Ideas for Improving Retirement Wellness.

PubMed

Rappaport, Anna M

Employers can and should take steps to support retirement and financial wellness. This article provides a framework for retirement wellness informed by research conducted or supported by the Society of Actuaries. Research insights about Americans' finances, planning, decisions, money management, debt, retiree income shocks and other areas point to ways employers can provide retirement wellness support as a vital part of an overall benefit program. The author suggests several key considerations employers should pay attention to in order to improve retirement wellness.

Federal Employees' Retirement System Act of 1986.

PubMed

Kerns, W L

1986-11-01

In June, President Reagan signed the Federal Employees' Retirement System Act of 1986 (Public Law 99-335), which establishes the Federal Employees' Retirement System (FERS) for employees hired after December 31, 1983. The program, which goes into effect on January 1, 1987, features a defined benefit retirement plan to augment mandatory coverage under social security. It also permits FERS participants to contribute up to 10 percent of their earnings, on a tax-deferred basis, to a thrift savings plan, with partial matching by the Government. This article describes the provisions of the new system, including survivor annuities and disability benefits. It also explains how employees covered under the Civil Service Retirement System may freeze their earned benefits under that program and transfer to FERS during the period July-December 1987.

Toward Efficient Military Retirement Accrual Charges

DTIC Science & Technology

2017-01-01

benefited from reviews provided by Al Robbert of RAND and David Rodney of the CNA Corporation. 1 CHAPTER ONE Introduction Primary elements of the costs ...leaving the military. This report focuses on retirement benefits . Public Law (PL) 98–94, enacted in 1984 and implemented in fiscal year (FY) 1985...in the current budget the cost of future retirement benefits asso- ciated with current manning decisions. Under PL 98–94, DoD includes an accrual

Social Security, retirement incentives, and retirement behavior: an international perspective.

PubMed

Gruber, J; Wise, D

1999-05-01

Escalating rates of early retirement are imposing fiscal pressure on retirement systems around the world. In some developed countries, the labor-force participation rates of men ages 60-64 have fallen by 75 percent over the last three decades. One explanation for this striking decline is social security program provisions which create disincentives to continued labor-force participation by older workers. There are substantial differences among developed nations in the labor-force participation of older workers. While two-thirds of 60-year-old American males are working, only one-quarter of men that age are working in Belgium. Over the entire 55-65 age range, 63 percent of American males are working, compared with only 40 percent of French males and 33 percent of Belgians males. There is strong evidence that the early retirement provisions of social security systems in developed countries determine the modal age of retirement. There is a strong relationship between early retirement ages and labor-force withdrawal rates; for example, in France, 60 percent of those working at the early entitlement age of 60 leave the labor force at that age. The core of this analysis is the construction of "implicit tax/subsidy rates" on additional work at older ages through each nation's social security system. These rates measure the change in a worker's retirement wealth entitlement from delaying retirement for one year, relative to the amount that would have been earned over that year. The U.S. Social Security system has an actuarial adjustment for delayed benefits claiming and other features that avoid financial incentives to leave the labor force at age 62 for a married worker, there is a slight disincentive to work for single workers and high wage earners. However, at ages 65 and older there is a stronger incentive to leave the labor force, with implicit tax rates on work of 19 percent for married workers and 33 percent for single workers. By comparison, other nations do not

The retirement prospects of divorced women.

PubMed

Butrica, Barbara A; Smith, Karen E

2012-01-01

For decades, policymakers have discussed how to remedy the high poverty rates of older widows. Yet older divorced women are more likely to be poor than older widows, and historical divorce and remarriage trends suggest that in the future a larger share of retired women will be divorced. This article uses the Social Security Administration's Modeling Income in the Near Term (version 6) to project the retirement resources and wellbeing of divorced women. We find that Social Security benefits and retirement incomes are projected to increase for divorced women and that their poverty rates are projected to decline, due in large part to women's increasing lifetime earnings. However, not all divorced women will be equally well off economic well-being in retirement varies by Social Security benefit type.

Later Leaders in Education: Roma Gans--Teacher of Teachers.

ERIC Educational Resources Information Center

Almy, Millie

1990-01-01

Retired teacher Roma Gans is described in terms of her early life and education, early teaching experience, teaching experience at Teachers College, publishing experience, citizenship, and retirement. (DG)

20 CFR 404.409 - What is full retirement age?

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false What is full retirement age? 404.409 Section 404.409 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.409 What is full retirement age...

20 CFR 404.409 - What is full retirement age?

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false What is full retirement age? 404.409 Section 404.409 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.409 What is full retirement age...

20 CFR 404.409 - What is full retirement age?

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What is full retirement age? 404.409 Section 404.409 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.409 What is full retirement age...

20 CFR 404.409 - What is full retirement age?

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false What is full retirement age? 404.409 Section 404.409 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.409 What is full retirement age...

Comparing replacement rates under private and federal retirement systems.

PubMed

Martin, Patricia P

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

5 CFR 843.210 - Transfers between retirement systems.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Transfers between retirement systems. 843... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS One-time Payments § 843.210 Transfers between retirement systems. Transfers of employees' contributions between the...

5 CFR 843.210 - Transfers between retirement systems.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Transfers between retirement systems. 843... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS One-time Payments § 843.210 Transfers between retirement systems. Transfers of employees' contributions between the...

5 CFR 843.210 - Transfers between retirement systems.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Transfers between retirement systems. 843... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS One-time Payments § 843.210 Transfers between retirement systems. Transfers of employees' contributions between the...

5 CFR 843.210 - Transfers between retirement systems.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Transfers between retirement systems. 843... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS One-time Payments § 843.210 Transfers between retirement systems. Transfers of employees' contributions between the...

20 CFR 200.3 - Obtaining forms from the Railroad Retirement Board.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Obtaining forms from the Railroad Retirement Board. 200.3 Section 200.3 Employees' Benefits RAILROAD RETIREMENT BOARD GENERAL ADMINISTRATION GENERAL ADMINISTRATION § 200.3 Obtaining forms from the Railroad Retirement Board. Forms used by the Board, including...

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

PubMed

VanDerhei, Jack

2014-02-01

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

5 CFR 837.802 - Benefits under another retirement system for Federal employees based on the most recent separation.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Benefits under another retirement system for Federal employees based on the most recent separation. 837.802 Section 837.802 Administrative... system for Federal employees based on the most recent separation. (a) Generally. An annuitant who has...

5 CFR 837.802 - Benefits under another retirement system for Federal employees based on the most recent separation.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Benefits under another retirement system for Federal employees based on the most recent separation. 837.802 Section 837.802 Administrative... system for Federal employees based on the most recent separation. (a) Generally. An annuitant who has...

5 CFR 837.802 - Benefits under another retirement system for Federal employees based on the most recent separation.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Benefits under another retirement system for Federal employees based on the most recent separation. 837.802 Section 837.802 Administrative... system for Federal employees based on the most recent separation. (a) Generally. An annuitant who has...

5 CFR 837.802 - Benefits under another retirement system for Federal employees based on the most recent separation.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Benefits under another retirement system for Federal employees based on the most recent separation. 837.802 Section 837.802 Administrative... system for Federal employees based on the most recent separation. (a) Generally. An annuitant who has...

5 CFR 837.802 - Benefits under another retirement system for Federal employees based on the most recent separation.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Benefits under another retirement system for Federal employees based on the most recent separation. 837.802 Section 837.802 Administrative... system for Federal employees based on the most recent separation. (a) Generally. An annuitant who has...

Inflation's Impact on Faculty Retirement Annuities

ERIC Educational Resources Information Center

Dorfman, Nancy S.

1975-01-01

The discussion is confined to the Teachers Insurance and Annuity Association (TIAA) and College Retirement Equities Fund (CREF) and how they have remained effective with the rise of inflation. (Author/BP)

Are Your Employees Retirement-Ready?

PubMed

Vorchheiner, Alan H; Zaleta, Cynthia O

2016-01-01

Much of the discussion on the decumulation phase of retirement savings has focused on the lack of any lifetime annuities. But there is a whole range of options sponsors can employ to facilitate the generation of retirement income and bolster financial wellness. As U.S. employers show no sign of substantially increasing spending on compensation or benefits, it is imperative that human resources professionals help employees--particularly the retiring baby boomers--to maximize what they have saved. This article presents five first-step ideas toward achieving that goal.

20 CFR 227.3 - Reduction for railroad retirement family maximum.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Reduction for railroad retirement family... RETIREMENT ACT COMPUTING SUPPLEMENTAL ANNUITIES § 227.3 Reduction for railroad retirement family maximum. If the railroad retirement family maximum applies, and the reduction amount is higher than the spouse...

20 CFR 227.3 - Reduction for railroad retirement family maximum.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reduction for railroad retirement family... RETIREMENT ACT COMPUTING SUPPLEMENTAL ANNUITIES § 227.3 Reduction for railroad retirement family maximum. If the railroad retirement family maximum applies, and the reduction amount is higher than the spouse...

How did the Elimination of the Earnings Test above the Normal Retirement Age affect Retirement Expectations?1

PubMed Central

Michaud, Pierre-Carl

2010-01-01

We look at the effect of the 2000 repeal of the earnings test above the normal retirement age on retirement expectations of workers in the Health and Retirement Study, aged 51 to 61 in 1992. For men, we find that those whose marginal wage rate increased when the earnings test was repealed, had the largest increase in the probability to work full-time past normal retirement age. We do not find significant evidence of effects of the repeal of the earnings test on the probability to work past age 62 or the expected claiming age. On the other hand, for those reaching the normal retirement age, deviations between the age at which Social Security benefits are actually claimed and the previously reported expected age are more negative in 2000 than in 1998. Since our calculations show that the tax introduced by the earnings test was small when accounting for actuarial benefit adjustments and differential mortality, our results suggest that although male workers form expectations in a way consistent with forward-looking behavior, they misperceive the complicated rules of the earnings test. Results for females suggest similar patterns but estimates are imprecise. PMID:21037938

Retirement effects on health in Europe.

PubMed

Coe, Norma B; Zamarro, Gema

2011-01-01

What are the health impacts of retirement? As talk of raising retirement ages in pensions and social security schemes continues around the world, it is important to know both the costs and benefits for the individual, as well as the governments' budgets. In this paper we use the Survey of Health, Ageing and Retirement in Europe (SHARE) dataset to address this question in a multi-country setting. We use country-specific early and full retirement ages as instruments for retirement behavior. These statutory retirement ages clearly induce retirement, but are not related to an individual's health. Exploiting the discontinuities in retirement behavior across countries, we find significant evidence that retirement has a health-preserving effect on overall general health. Our estimates indicate that retirement leads to a 35 percent decrease in the probability of reporting to be in fair, bad, or very bad health, and an almost one standard deviation improvement in the health index. While the self-reported health seems to be a temporary impact, the health index indicates there are long-lasting health differences. Copyright © 2010 Elsevier B.V. All rights reserved.

The evolution of Japanese employer-sponsored retirement plans.

PubMed

Rajnes, David

2007-01-01

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-03

... completion of Treasury's new automated retirement system, ``System to Administer Retirement'' (STAR), which replaced the District's legacy automated retirement system. While the new system has been completed, the... calculation scenarios, the need for which was identified during systems development. The amendments to subpart...

20 CFR 404.1088 - Retirement payment to retired partners.

Code of Federal Regulations, 2010 CFR

2010-04-01

....1088 Section 404.1088 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... must have been paid your full share of the partnership's capital before the close of the partnership's... to D were liquidated, and D's share of the capital of the partnership was paid to him. Retirement...

20 CFR 404.1088 - Retirement payment to retired partners.

Code of Federal Regulations, 2011 CFR

2011-04-01

....1088 Section 404.1088 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... must have been paid your full share of the partnership's capital before the close of the partnership's... to D were liquidated, and D's share of the capital of the partnership was paid to him. Retirement...

The benefits of being a near-peer teacher.

PubMed

Hall, Samuel; Harrison, Charlotte H; Stephens, Jonny; Andrade, Matheus Gesteria; Seaby, Eleanor G; Parton, William; McElligott, Simon; Myers, Matthew A; Elmansouri, Ahmed; Ahn, Michael; Parrott, Rachel; Smith, Claire F; Border, Scott

2018-03-23

Near-peer teaching is used in anatomy education because of its benefits to the learner, teacher and faculty members. Despite the range of reports focusing on the learner, the advantages for the teacher, which are thought to include communication skills, subject knowledge and employability, are only beginning to be explored. A questionnaire was distributed to the teachers involved in anatomy near-peer teaching at the University of Southampton and Brighton and Sussex Medical School (BSMS). This questionnaire was designed using a rating scale of 0-10 to assess teacher perspectives on their level of knowledge, teaching skills and enjoyment of teaching. Free-text responses determined the teachers' motivation and perceived benefits from the teaching. Twenty-eight questionnaires were gathered (54.9% response rate), including 20 from Southampton and eight from BSMS. Long-term knowledge retention and better understanding of the material were rated 8.1 and 7.9 out of 10, respectively. Eight responses were from currently practising doctors, who rated how much they now use their teaching skills as doctors as 8.9 out of 10. Of the eight doctors, seven gained points for their foundation programme applications as a direct result of near-peer teaching. The most common motivator for engaging in teaching was to improve subject matter knowledge and the most common benefit was improved communication skills. There are numerous advantages to being a near-peer teacher in medical school DISCUSSION: There are numerous advantages to being a near-peer teacher in medical school, which include knowledge improvement, transferrable professional skills and employability. These initial results support the hypothesised benefits to the teachers and provide a foundation for further longitudinal studies. © 2018 John Wiley & Sons Ltd and The Association for the Study of Medical Education.

Causal effects of retirement timing on subjective physical and emotional health.

PubMed

Calvo, Esteban; Sarkisian, Natalia; Tamborini, Christopher R

2013-01-01

This article explores the effects of the timing of retirement on subjective physical and emotional health. Using panel data from the Health and Retirement Study (HRS), we test 4 theory-based hypotheses about these effects-that retirements maximize health when they happen earlier, later, anytime, or on time. We employ fixed and random effects regression models with instrumental variables to estimate the short- and long-term causal effects of retirement timing on self-reported health and depressive symptoms. Early retirements--those occurring prior to traditional and legal retirement age--dampen health. Workers who begin their retirement transition before cultural and institutional timetables experience the worst health outcomes; this finding offers partial support to the psychosocial-materialist approach that emphasizes the benefits of retiring later. Continued employment after traditionally expected retirement age, however, offers no health benefits. In combination, these findings offer some support for the cultural-institutional approach but suggest that we need to modify our understanding of how cultural-institutional forces operate. Retiring too early can be problematic but no disadvantages are associated with late retirements. Raising the retirement age, therefore, could potentially reduce subjective health of retirees by expanding the group of those whose retirements would be considered early.

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

PubMed

Yakoboski, P; Ostuw, P

1998-10-01

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

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.

Alternative skid trail retirement options for steep terrain logging

Treesearch

Mathew F. Smidt; Randall K. Kolka

2001-01-01

In winter 1999-2000 trials of deep tillage and recontouring of skid trails were implemented on three sites in northeastern Kentucky, USA to examine their potential as skid trail retirement options. While effective, current Best Management Practices (BMPs) for trail retirement do not address two potential benefits of retirement: recovery of normal hill slope hydrology...

Alternative skid trail retirement options for steep terrain logging

Treesearch

Mathew F. Smidt; Randall K. Kelka

2001-01-01

In winter 1999-2000 trials of deep tillage and recontouring of skid trails were implemented on three sites in northeastern Kentucky, USA to examine their potential as skid trail retirement options. While effective, current Best Management Practices (BMPs) for trail retirement do not address two potential benefits of retirement: recovery of normal hill slope\\r\\...

Does Retiree Health Insurance Encourage Early Retirement?*

PubMed Central

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

2013-01-01

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

5 CFR 838.911 - Identifying the retirement system.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Identifying the retirement system. 838.911 Section 838.911 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE... Former Spouse Survivor Annuities Identification of Benefits § 838.911 Identifying the retirement system...

5 CFR 838.911 - Identifying the retirement system.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Identifying the retirement system. 838.911 Section 838.911 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE... Former Spouse Survivor Annuities Identification of Benefits § 838.911 Identifying the retirement system...

5 CFR 838.911 - Identifying the retirement system.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Identifying the retirement system. 838.911 Section 838.911 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE... Former Spouse Survivor Annuities Identification of Benefits § 838.911 Identifying the retirement system...

5 CFR 838.911 - Identifying the retirement system.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Identifying the retirement system. 838.911 Section 838.911 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE... Former Spouse Survivor Annuities Identification of Benefits § 838.911 Identifying the retirement system...

5 CFR 838.911 - Identifying the retirement system.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Identifying the retirement system. 838.911 Section 838.911 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE... Former Spouse Survivor Annuities Identification of Benefits § 838.911 Identifying the retirement system...

5 CFR 843.210 - Transfers between retirement systems.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Transfers between retirement systems. 843.210 Section 843.210 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS One-time...

Responsibility for retirement planning shifts to employees.

PubMed

Van Gelder, N

1994-08-01

In recent years, organizations have shifted away from offering their employees defined benefit plans that promise specified income streams to employees when they retire. Instead, they are offering employees defined contribution plans, which rely on investment performance, as directed by plan participants, to generate sufficient retirement income. Healthcare financial managers who work in organizations that offer retirement plans for their employees find themselves increasingly prevailed upon to play the role of instructor to plan participants. While some financial managers may not relish the role, the more successful financial managers are at helping plan participants achieve their retirement income goals, the better the chance of healthcare organizations avoiding future liability problems.

Appropriate Strategy: Employing Retired Military Personnel as Instructors.

ERIC Educational Resources Information Center

Wu, John K.

1986-01-01

Suggests that colleges look to retired military personnel as sources of science, mathematics, technology, and occupational teachers. Looks at cooperative ventures between the Department of Defense and Department of Education. (DMM)

20 CFR 404.1050 - Retirement payments.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Retirement payments. 404.1050 Section 404.1050 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1050...

20 CFR 404.1050 - Retirement payments.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Retirement payments. 404.1050 Section 404.1050 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1050...

20 CFR 404.1050 - Retirement payments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Retirement payments. 404.1050 Section 404.1050 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1050...

20 CFR 404.1050 - Retirement payments.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Retirement payments. 404.1050 Section 404.1050 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1050...

20 CFR 404.1050 - Retirement payments.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Retirement payments. 404.1050 Section 404.1050 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1050...

20 CFR 404.1206 - Retirement system coverage groups.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 404.1206 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... of any one of the following groupings of employees as a separate retirement system: (1) The entire... coverage group is a grouping of employees in positions under a retirement system. Employees in positions...

Trending toward Reform: Teachers Speak on Unions and the Future of the Profession. Education Sector Reports

ERIC Educational Resources Information Center

Rosenberg, Sarah; Silva, Elena

2012-01-01

Over the past decade, teachers have seen changes in both their conditions of employment--from pay to retirement benefits--and their practice. Far too often, these policies have been made by people who talk "about" teachers, rather than talking "to" them. Last fall, Education Sector surveyed a nationally representative random sample of more than…

The teacher benefits from giving autonomy support during physical education instruction.

PubMed

Cheon, Sung Hyeon; Reeve, Johnmarshall; Yu, Tae Ho; Jang, Hue Ryen

2014-08-01

Recognizing that students benefit when they receive autonomy-supportive teaching, the current study tested the parallel hypothesis that teachers themselves would benefit from giving autonomy support. Twenty-seven elementary, middle, and high school physical education teachers (20 males, 7 females) were randomly assigned either to participate in an autonomy-supportive intervention program (experimental group) or to teach their physical education course with their existing style (control group) within a three-wave longitudinal research design. Manipulation checks showed that the intervention was successful, as students perceived and raters scored teachers in the experimental group as displaying a more autonomy-supportive and less controlling motivating style. In the main analyses, ANCOVA-based repeated-measures analyses showed large and consistent benefits for teachers in the experimental group, including greater teaching motivation (psychological need satisfaction, autonomous motivation, and intrinsic goals), teaching skill (teaching efficacy), and teaching well-being (vitality, job satisfaction, and lesser emotional and physical exhaustion). These findings show that giving autonomy support benefits teachers in much the same way that receiving it benefits their students.

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

PubMed

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

2000-06-01

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

Planning for Retirement: Longitudinal Effect on Retirement Resources and Post-retirement Well-being

PubMed Central

Yeung, Dannii Y.; Zhou, Xiaoyu

2017-01-01

Retirement is a major life event, and a positive adjustment to retirement is essential for maintaining physical and psychological well-being in later life. Previous research demonstrates that pre-retirement planning predicts post-retirement well-being. This study further explores the underlying mechanism between planning activities and post-retirement well-being. By applying the resource-based dynamic model (Wang et al., 2011), the present longitudinal study examines whether pre-retirement planning activities can increase the total resources of retirees, including tangible, mental and social resources, and consequently contribute to better psychological and physical well-being 1 year after actual retirement. A total of 118 Hong Kong Chinese retirees completed three assessments: Time 1 assessment was conducted 6 months before retirement, and Times 2 and 3 assessments were carried out 6 and 12 months, respectively, after retirement. Latent growth models were employed to examine changes in retirement resources and post-retirement well-being over time. Consistent with the proposition of the resource-based dynamic model, positive changes in well-being were observed in the retirees with increases in retirement resources between pre- and post-retirement phases. The results of the latent growth mediation models also support our prediction: retirees with more preparatory activities before retirement acquire greater resources at the initial stage, which contribute to positive changes in post-retirement well-being over time. PMID:28798716

Planning for Retirement: Longitudinal Effect on Retirement Resources and Post-retirement Well-being.

PubMed

Yeung, Dannii Y; Zhou, Xiaoyu

2017-01-01

Retirement is a major life event, and a positive adjustment to retirement is essential for maintaining physical and psychological well-being in later life. Previous research demonstrates that pre-retirement planning predicts post-retirement well-being. This study further explores the underlying mechanism between planning activities and post-retirement well-being. By applying the resource-based dynamic model (Wang et al., 2011), the present longitudinal study examines whether pre-retirement planning activities can increase the total resources of retirees, including tangible, mental and social resources, and consequently contribute to better psychological and physical well-being 1 year after actual retirement. A total of 118 Hong Kong Chinese retirees completed three assessments: Time 1 assessment was conducted 6 months before retirement, and Times 2 and 3 assessments were carried out 6 and 12 months, respectively, after retirement. Latent growth models were employed to examine changes in retirement resources and post-retirement well-being over time. Consistent with the proposition of the resource-based dynamic model, positive changes in well-being were observed in the retirees with increases in retirement resources between pre- and post-retirement phases. The results of the latent growth mediation models also support our prediction: retirees with more preparatory activities before retirement acquire greater resources at the initial stage, which contribute to positive changes in post-retirement well-being over time.

The Critical Role of Teacher Incentives in the Northeast States.

ERIC Educational Resources Information Center

Title, David

This paper discusses a variety of incentives that can make a difference in attracting and retaining high quality teachers. These incentives include salaries, retirement benefits, working conditions, quality of life, tenure and seniority rights, and sick leave. The states in the Northeast vary considerably in their ability to attract quality…

Retired RNs: perceptions of volunteering.

PubMed

Cocca-Bates, Katherine C; Neal-Boylan, Leslie

2011-01-01

A qualitative study was done to explore the perceptions of volunteering among retired registered nurses (RNs) in Kansas. Participants were volunteers in formal nursing roles or were using their nursing knowledge and experience in non-nursing roles, such as church work. Regardless of the type of volunteer position, retired RNs reported that they use what they have learned as nurses when they volunteer. Volunteering benefits include enhanced self-worth, intellectual stimulation, reduced social isolation, and opportunities to help others. Increased paperwork, new technology, difficulty finding nursing-specific volunteer opportunities, resistance from health care organizations, and a lack of respect for what these nurses know are challenges and barriers to volunteering. Retired RNs have accumulated years of clinical nursing experience and can be helpful to employed nurses. Health care organizations should launch targeted efforts to recruit and utilize retired RN volunteers. Health care professionals who care for older adults should recommend volunteering as a healthful endeavor. Copyright © 2011 Mosby, Inc. All rights reserved.

Attitudes toward retirement of ophthalmology department chairs.

PubMed

Dodds, David W; Cruz, Oscar A; Israel, Heidi

2013-07-01

To identify common perceptions and ideas about preparation and planning for retirement of chairs of academic departments of ophthalmology, determining areas of particular stress and proposing ways to better prepare for retirement. Cross-sectional study. One-hundred sixteen chairs of academic departments of ophthalmology in the United States. A confidential online survey emailed to ophthalmology chairs. Surveys assessed demographics; current work schedule; perceptions, preparation, and planning for retirement; and retirement training for faculty and residents. Ninety-six department chairs responded to the survey (82% response rate). Most chairs anticipate retiring around age 70. Significantly, only 9% are looking forward to retirement. Reasons for delaying retirement include keeping active (37%), income/insurance/benefits (20%), and maintaining lifestyle (17%). The most common concern is financing retirement (46%). Forty percent anticipate their reason for retirement will be because of age or health, whereas 20% anticipate fatigue or burnout. Nearly half of the respondents have no specific plan upon retirement. Most respondents anticipate pursuing other interests (43%); 32% intend to spend time with family, vacationing, and travelling. Younger respondents are more concerned with the financial aspects of retirement while more senior respondents appear to delay retirement to keep active or because they enjoy their work. Retirement is a source of stress for many ophthalmology department chairs and many indicate financial preparation is their major concern. Despite this, the major reason for putting off retirement is a desire to keep active. Developing a retirement plan eases stress and engenders a feeling of confidence about the future. Copyright © 2013 American Academy of Ophthalmology. Published by Elsevier Inc. All rights reserved.

20 CFR 404.1206 - Retirement system coverage groups.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Retirement system coverage groups. 404.1206... DISABILITY INSURANCE (1950- ) Coverage of Employees of State and Local Governments What Groups of Employees May Be Covered § 404.1206 Retirement system coverage groups. (a) General. Section 218(d) of the Act...

20 CFR 404.1206 - Retirement system coverage groups.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Retirement system coverage groups. 404.1206... DISABILITY INSURANCE (1950- ) Coverage of Employees of State and Local Governments What Groups of Employees May Be Covered § 404.1206 Retirement system coverage groups. (a) General. Section 218(d) of the Act...

20 CFR 404.1206 - Retirement system coverage groups.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Retirement system coverage groups. 404.1206... DISABILITY INSURANCE (1950- ) Coverage of Employees of State and Local Governments What Groups of Employees May Be Covered § 404.1206 Retirement system coverage groups. (a) General. Section 218(d) of the Act...

Setting the Record Straight: Retirement Security for Educators

ERIC Educational Resources Information Center

Corcoran, Bruce

2012-01-01

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

Divorced women at retirement: projections of economic well-being in the near future.

PubMed

Butrica, B A; Iams, H M

2000-01-01

The Modeling Income in the Near Term (MINT) data system projects retirement income for persons retiring in the 1990s through 2020. Using those data, we examine the economic well-being of divorced women at retirement. The MINT data system improves upon previous estimates of Social Security benefits by: Measuring and projecting years of marriage to determine if the 10-year requirement has been met, Projecting lifetime earnings until retirement and eligibility for Social Security retirement benefits, and Estimating lifetime earnings of former spouses. MINT also makes independent projections of each retiree's income from pensions, assets, and earnings (for working beneficiaries). As a result of changes in marital patterns, MINT projects that the proportion of women who are divorced will increase. At the same time, the proportion of those women who are eligible for auxiliary benefits is projected to decrease, for two main reasons. First, changes in women's earnings and work patterns result in more women receiving retired-worker benefits based on their own earnings. Second, an increased number of divorced women will not meet the 10-year marriage requirement for auxiliary benefits. Despite the projected decrease over time in eligibility rates for auxiliary benefits, the level of Social Security benefits is projected to change little between the older and younger birth cohorts of divorced women entering retirement. According to the MINT data, the most vulnerable of divorced women will be those who have not met the 10-year marriage requirement. Poverty rates will be higher for them than for all other divorced women. This group of divorced women is projected to grow as more and more women divorce from shorter marriages. With more women divorcing and with fewer divorced women meeting the 10-year marriage requirement, the proportion of economically vulnerable aged women will increase when the baby boom retires. Further research is warranted on this long neglected subject

Retirement Project: Giving Back to NASP and the Children's Fund

ERIC Educational Resources Information Center

Jasiunas, Bonnie

2012-01-01

After more than 36 years as a teacher and school psychologist, the author decided that it was time for her to retire at the end of last school year (2011-2012). She spent her career as school psychologist trying to make a difference in the lives of the children and families that she served. But before she retired her WISC test kit, stopwatch, and…

Designing a Retirement System for Federal Workers Covered by Social Security.

ERIC Educational Resources Information Center

Library of Congress, Washington, DC. Congressional Research Service.

A study examined principal cost and benefit issues to be resolved in designing a new retirement system for Federal workers covered by Social Security. The new Federal system would be built on the base of Social Security and would take into account the Social Security program's taxes and benefits. The current Civil Service Retirement System (CSRS)…

20 CFR 404.631 - Statements filed with the Railroad Retirement Board.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Statements filed with the Railroad Retirement... Written Statement § 404.631 Statements filed with the Railroad Retirement Board. A written statement filed with the Railroad Retirement Board will be considered a written statement filed with us under the rules...

20 CFR 404.1207 - Divided retirement system coverage groups.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Divided retirement system coverage groups..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Coverage of Employees of State and Local Governments What Groups of Employees May Be Covered § 404.1207 Divided retirement system coverage groups. (a) General. Under...

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

ERIC Educational Resources Information Center

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

2007-01-01

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

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

ERIC Educational Resources Information Center

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

2014-01-01

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

20 CFR 229.45 - Employee benefit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Employee benefit. 229.45 Section 229.45 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT SOCIAL SECURITY OVERALL MINIMUM GUARANTEE Computation of the Overall Minimum Rate § 229.45 Employee benefit. The original...

20 CFR 229.45 - Employee benefit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Employee benefit. 229.45 Section 229.45 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT SOCIAL SECURITY OVERALL MINIMUM GUARANTEE Computation of the Overall Minimum Rate § 229.45 Employee benefit. The original...

20 CFR 229.45 - Employee benefit.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Employee benefit. 229.45 Section 229.45 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT SOCIAL SECURITY OVERALL MINIMUM GUARANTEE Computation of the Overall Minimum Rate § 229.45 Employee benefit. The original...

20 CFR 229.45 - Employee benefit.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Employee benefit. 229.45 Section 229.45 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT SOCIAL SECURITY OVERALL MINIMUM GUARANTEE Computation of the Overall Minimum Rate § 229.45 Employee benefit. The original...

20 CFR 229.45 - Employee benefit.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Employee benefit. 229.45 Section 229.45 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT SOCIAL SECURITY OVERALL MINIMUM GUARANTEE Computation of the Overall Minimum Rate § 229.45 Employee benefit. The original...

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,…

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

PubMed

Zhu, Rong

2016-08-01

Understanding the health consequences of retirement is important, as many developed countries have already started raising state pension eligibility age, with the intention to induce postponed retirement. This paper estimates the causal effect of retirement on the health outcomes of older women in Australia, utilising the exogenous variation in retirement induced by the change in age eligibility for the Australian Age Pension. Using a sample of 19,185 observations for 3771 women from waves 2001-2011 of the Household, Income and Labour Dynamics in Australia (HILDA) Survey, we show that retirement status has positive and significant effects on women's self-reported health, physical and mental health outcomes. We also find that longer time spent in retirement confers clear additional health benefits. We show that retirement affects physical and mental health in diverse ways and that the estimated positive health effects of retirement are coincidental with increased post-retirement physical activity and reduced smoking. Our finding that retirement can improve health suggests that the welfare losses from working life prolongation policies will be larger than currently though when we include the cost of the foregone health improvements. Copyright © 2016 Elsevier Ltd. All rights reserved.

Preferred Retirement Timing and Retirement Satisfaction in Women.

ERIC Educational Resources Information Center

Szinovacz, Maximiliane

1987-01-01

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

Effect of retirement on cognitive function: the Whitehall II cohort study.

PubMed

Xue, Baowen; Cadar, Dorina; Fleischmann, Maria; Stansfeld, Stephen; Carr, Ewan; Kivimäki, Mika; McMunn, Anne; Head, Jenny

2017-12-26

According to the 'use it or lose it' hypothesis, a lack of mentally challenging activities might exacerbate the loss of cognitive function. On this basis, retirement has been suggested to increase the risk of cognitive decline, but evidence from studies with long follow-up is lacking. We tested this hypothesis in a cohort of 3433 civil servants who participated in the Whitehall II Study, including repeated measurements of cognitive functioning up to 14 years before and 14 years after retirement. Piecewise models, centred at the year of retirement, were used to compare trajectories of verbal memory, abstract reasoning, phonemic verbal fluency, and semantic verbal fluency before and after retirement. We found that all domains of cognition declined over time. Declines in verbal memory were 38% faster after retirement compared to before, after taking account of age-related decline. In analyses stratified by employment grade, higher employment grade was protective against verbal memory decline while people were still working, but this 'protective effect' was lost when individuals retired, resulting in a similar rate of decline post-retirement across employment grades. We did not find a significant impact of retirement on the other cognitive domains. In conclusion, these findings are consistent with the hypothesis that retirement accelerates the decline in verbal memory function. This study points to the benefits of cognitively stimulating activities associated with employment that could benefit older people's memory.

Civilian Health and Medical Program of the Uniformed Services (CHAMPUS); TRICARE Retired Reserve for members of the Retired Reserve. Interim final rule with comment period.

PubMed

2010-08-06

This interim final rule establishes requirements and procedures for implementation of TRICARE Retired Reserve. This interim final rule addresses provisions of the National Defense Authorization Act for Fiscal Year 2010 (NDAA-10). The purpose of this interim final rule is to establish the TRICARE Retired Reserve program that implements section 705 of the NDAA-10. Section 705 allows members of the Retired Reserve who are qualified for non-regular retirement, but are not yet 60 years of age, to qualify to purchase medical coverage equivalent to the TRICARE Standard (and Extra) benefit unless that member is either enrolled in, or is eligible to enroll in, a health benefit plan under Chapter 89 of Title 5, United States Code, as well as certain survivors. The amount of the premium that qualified members pay to purchase these benefits will represent the full cost as determined on an appropriate actuarial basis for coverage under the TRICARE Standard (and Extra) benefit including the cost of the program administration. There will be one premium for member-only coverage and a separate premium for member and family coverage. The rules and procedures otherwise outlined in Part 199 of 32 CFR relating to the operation and administration of the TRICARE Standard and Extra programs including the required cost-shares, deductibles and catastrophic caps for retired members and their dependents will apply to this program. The rule is being published as an interim final rule with comment period in order to comply with statutory effective dates.

Senior academic physicians and retirement considerations.

PubMed

Moss, Arthur J; Greenberg, Henry; Dwyer, Edward M; Klein, Helmut; Ryan, Daniel; Francis, Charles; Marcus, Frank; Eberly, Shirley; Benhorin, Jesaia; Bodenheimer, Monty; Brown, Mary; Case, Robert; Gillespie, John; Goldstein, Robert; Haigney, Mark; Krone, Ronald; Lichstein, Edgar; Locati, Emanuela; Oakes, David; Thomsen, Poul Erik Bloch; Zareba, Wojciech

2013-01-01

An increasing number of academic senior physicians are approaching their potential retirement in good health with accumulated clinical and research experience that can be a valuable asset to an academic institution. Considering the need to let the next generation ascend to leadership roles, when and how should a medical career be brought to a close? We explore the roles for academic medical faculty as they move into their senior years and approach various retirement options. The individual and institutional considerations require a frank dialogue among the interested parties to optimize the benefits while minimizing the risks for both. In the United States there is no fixed age for retirement as there is in Europe, but European physicians are initiating changes. What is certain is that careful planning, innovative thinking, and the incorporation of new patterns of medical practice are all part of this complex transition and timing of senior academic physicians into retirement. Copyright © 2013 Elsevier Inc. All rights reserved.

Retirement on grounds of ill health: cross sectional survey in six organisations in United Kingdom.

PubMed

Poole, C J

1997-03-29

To assess the process and outcome of retirement due to ill health in six large organisations. Cross sectional study of the rate of retirement due to ill health by age, sex, and length of service. Principal diagnoses by age and length of service were also compared. Four public and two private large employers in the United Kingdom. Rates of retirement on the grounds of ill health by age, sex, and length of service of employees contributing to pension schemes. Rates of ill health retirement varied from 20 to 250 per 10,000 contributing members, and in two organisations the rate varied geographically within the same organisation. In the two organisations that provided data by sex, women retired at a greater rate than men under age 40 and over age 50. In four organisations the modal age or length of service coincided with enhancements in benefits. In the four that provided information on diagnoses, musculoskeletal and minor psychiatric illnesses were the most common reasons for retirement. The granting of ill health retirement benefits may not be determined by illness. There is a need for some employers and pension schemes to improve their processes for granting benefits. Doctors should be wary of conflicts of interest and work to guidelines when they advise pension schemes about the merits of an application for benefits.

The growth in Social Security benefits among the retirement-age population from increases in the cap on covered earnings.

PubMed

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

2012-01-01

Analysts have proposed raising the maximum level of earnings subject to the Social Security payroll tax (the "tax max") to improve long-term Social Security Trust Fund solvency. This article investigates how raising the tax max leads to the "leakage" of portions of the additional revenue into higher benefit payments. Using Health and Retirement Study data matched to Social Security earnings records, we compare historical payroll tax payments and benefit amounts for Early Boomers (born 1948-1953) with tax and benefit simulations had they been subject to the tax max (adjusted for wage growth) faced by cohorts 12 and 24 years older. We find that 43.2 percent of the additional payroll tax revenue attributable to tax max increases affecting Early Boomers relative to taxes paid by the cohort 12 years older leaked into higher benefits. For Early Boomers relative to those 24 years older, we find 53.5 percent leakage.

Examining Inequities in Teacher Pension Benefits

ERIC Educational Resources Information Center

Shuls, James V.

2017-01-01

From funding to teacher quality, inequities exist between school districts. This paper adds to the literature on inequities by examining the impact of pension plan formulas on pension benefits. Using data from the salary schedules of 464 Missouri school districts, this paper analyzes how various final average salary calculations would impact the…

The new world of retirement income security in America.

PubMed

Quinn, Joseph F; Cahill, Kevin E

2016-01-01

We have entered a new world of retirement income security in America, with older individuals more exposed to market risk and more vulnerable to financial insecurity than prior generations. This reflects an evolution that has altered the historical vision of a financially secure retirement supported by Social Security, a defined-benefit pension plan, and individual savings. Today, 2 of these 3 retirement income sources-pensions and savings-are absent or of modest importance for many older Americans. Retirement income security now often requires earnings from continued work later in life, which exacerbates the economic vulnerability of certain segments of the population, including persons with disabilities, the oldest-old, single women, and individuals with intermittent work histories. Because of the unprecedented aging of our society, further changes to the retirement income landscape are inevitable, but policymakers do have options to help protect the financial stability of older Americans. We can begin by promoting savings at all (especially younger) ages and by removing barriers that discourage work later in life. For individuals already on the cusp of retirement, more needs to be done to educate the public about the value of delaying the receipt of Social Security benefits. Inaction now could mean a return to the days when old age and poverty were closely linked. The negative repercussions of this would extend well beyond traditional economic measures, as physical and mental health outcomes are closely tied to financial security. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

78 FR 47018 - Civil Service Retirement System and Federal Employees' Retirement System; Opportunity for...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-02

... System; Opportunity for Annuitants to Elect Survivor Annuity Benefits for Same-Sex Spouses AGENCY: Office... providing notice of a 2-year opportunity for annuitants who are in legal same-sex marriages to elect...' Retirement System (FERS). DATES: All retirees who are in legal same-sex marriages have through June 26, 2015...

The impact of retirement account distributions on measures of family income.

PubMed

Iams, Howard M; Purcell, Patrick J

2013-01-01

In recent decades, employers have increasingly replaced defined benefit (DB) pensions with defined contribution (DC) retirement accounts for their employees. DB plans provide annuities, or lifetime benefits paid at regular intervals. The timing and amounts of DC distributions, however, may vary widely. Most surveys that provide data on the family income of the aged either collect no data on nonannuity retirement account distributions, or exclude such distributions from their summary measures of family income. We use Survey of Income and Program Participation (SIPP) data for 2009 to estimate the impact of including retirement account distributions on total family income calculations. We find that about one-fifth of aged families received distributions from retirement accounts in 2009. Measured mean income for those families would be about 15 percent higher and median income would be 18 percent higher if those distributions were included in the SIPP summary measure of family income.

Health, Education, and the Post-Retirement Evolution of Household Assets

PubMed Central

Poterba, James; Venti, Steven; Wise, David A.

2013-01-01

We explore the relationship between education and the evolution of wealth after retirement. Asset growth following retirement depends in part on health capital and financial capital accumulated prior to retirement, which in turn are strongly related to educational attainment. These “initial conditions” at retirement can have a lingering effect on subsequent asset evolution. We aim to disentangle the effects of education that operate through health and financial pathways (such as Social Security benefits and the general level of health) prior to retirement from the effects of education that impinge directly on asset evolution after retirement. We also consider the additional effects of education that are not captured through these pathways. We find a substantial effect of education on asset growth through each of the pathways as well as a substantial additional effect not captured by the identified pathways. PMID:24904710

Retired Adults: Perceptions on Successful Retirement

ERIC Educational Resources Information Center

Rausch, Suzanne

2013-01-01

This dissertation is an examination of the perceptions offered by adults who self-identify as being successfully retired. The increase in the percentage of the retiring population in the United States in the immediate future alerts us to the need to identify strategies that have been reported by retirees to successfully transition into retirement.…

20 CFR 243.4 - Taxation of benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

20 CFR 243.4 - Taxation of benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

20 CFR 243.4 - Taxation of benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

20 CFR 243.4 - Taxation of benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

20 CFR 226.12 - Employee vested dual benefit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Employee vested dual benefit. 226.12 Section 226.12 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... vested dual benefit. (a) General. An employee vested dual benefit is payable, in addition to tiers I and...

20 CFR 226.12 - Employee vested dual benefit.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Employee vested dual benefit. 226.12 Section 226.12 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... vested dual benefit. (a) General. An employee vested dual benefit is payable, in addition to tiers I and...

20 CFR 226.12 - Employee vested dual benefit.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Employee vested dual benefit. 226.12 Section 226.12 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... vested dual benefit. (a) General. An employee vested dual benefit is payable, in addition to tiers I and...

Teachers' Health.

PubMed

Scheuch, Klaus; Haufe, Eva; Seibt, Reingard

2015-05-15

Almost 800,000 teachers were working in Germany in the 2012-13 school year. A determination of the most common medical problems in this large occupational group serves as the basis for measures that help maintain teachers' health and their ability to work in their profession. We present our own research findings, a selective review of the literature, and data derived from the German statutory health insurance scheme concerning medical disability, long-term illness, and inability to work among teachers. Compared to the general population, teachers have a more healthful lifestyle and a lower frequency of cardiovascular risk factors (except hypertension). Like non-teachers, they commonly suffer from musculoskeletal and cardiovascular diseases. Mental and psychosomatic diseases are more common in teachers than in non-teachers, as are nonspecific complaints such as exhaustion, fatigue, headache, and tension. It is commonly said that 3-5% of teachers suffer from "burnout," but reliable data on this topic are lacking, among other reasons because the term has no standard definition. The percentage of teachers on sick leave is generally lower than the overall percentage among statutory insurees; it is higher in the former East Germany than in the former West Germany. The number of teachers taking early retirement because of illness has steadily declined from over 60% in 2001 and currently stands at 19%, with an average age of 58 years, among tenured teachers taking early retirement. The main reasons for early retirement are mental and psychosomatic illnesses, which together account for 32-50% of cases. Although German law mandates the medical care of persons in the teaching professions by occupational physicians, this requirement is implemented to varying extents in the different German federal states. Teachers need qualified, interdisciplinary occupational health care with the involvement of their treating physicians.

Reinventing Military Retirement.

DTIC Science & Technology

1995-12-01

private sector retirement plan principles to the military retirement system. The increasing cost and generosity of military retirement coupled with political pressures to reduce federal spending have focused attention on reforming the military retirement system. Previous studies of the military retirement system are addressed and critiqued. Private retirement options are reviewed and a 401(k) plan is proposed to replace the current military retirement system. The new retirement system would eventually reduce federal outlays for military retirement by 66 percent while

Retirement and death in office of U.S. Supreme Court justices.

PubMed

Stolzenberg, Ross M; Lindgren, James

2010-05-01

We construct demographic models of retirement and death in office of U.S. Supreme Court justices, a group that has gained demographic notice, evaded demographic analysis, and is said to diverge from expected retirement patterns. Models build on prior multistate labor force status studies, and data permit an unusually clear distinction between voluntary and "induced" retirement. Using data on every justice from 1789 through 2006, with robust, cluster-corrected, discrete-time, censored, event-history methods, we (1) estimate retirement effects of pension eligibility, age, health, and tenure on the timing of justices' retirements and deaths in office, (2) resolve decades of debate over the politicized departure hypothesis that justices tend to alter the timing of their retirements for the political benefit or detriment of the incumbent president, (3) reconsider the nature of rationality in retirement decisions, and (4) consider the relevance of organizational conditions as well as personal circumstances to retirement decisions. Methodological issues are addressed.

Retirement and Death in Office of U.S. Supreme Court Justices

PubMed Central

STOLZENBERG, ROSS M.; LINDGREN, JAMES

2010-01-01

We construct demographic models of retirement and death in office of U.S. Supreme Court justices, a group that has gained demographic notice, evaded demographic analysis, and is said to diverge from expected retirement patterns. Models build on prior multistate labor force status studies, and data permit an unusually clear distinction between voluntary and “induced” retirement. Using data on every justice from 1789 through 2006, with robust, cluster-corrected, discrete-time, censored, event-history methods, we (1) estimate retirement effects of pension eligibility, age, health, and tenure on the timing of justices’ retirements and deaths in office, (2) resolve decades of debate over the politicized departure hypothesis that justices tend to alter the timing of their retirements for the political benefit or detriment of the incumbent president, (3) reconsider the nature of rationality in retirement decisions, and (4) consider the relevance of organizational conditions as well as personal circumstances to retirement decisions. Methodological issues are addressed. PMID:20608097

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

PubMed

Steinberg, Allen; Lucas, Lori

2004-01-01

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

The neoliberal political economy and erosion of retirement security.

PubMed

Polivka, Larry; Luo, Baozhen

2015-04-01

The origins and trajectory of the crisis in the United States retirement security system have slowly become part of the discussion about the social, political, and economic impacts of population aging. Private sources of retirement security have weakened significantly since 1980 as employers have converted defined benefits precisions to defined contribution plans. The Center for Retirement Research (CRR) now estimates that over half of boomer generation retirees will not receive 70-80% of their wages while working. This erosion of the private retirement security system will likely increase reliance on the public system, mainly Social Security and Medicare. These programs, however, have increasingly become the targets of critics who claim that they are not financially sustainable in their current form and must be significantly modified. This article will focus on an analysis of these trends in the erosion of the United States retirement security system and their connection to changes in the United States political economy as neoliberal, promarket ideology, and policies (low taxes, reduced spending, and deregulation) have become dominant in the private and public sectors. The neoliberal priority on reducing labor costs and achieving maximum shareholder value has created an environment inimical to maintain the traditional system of pension and health care benefits in both the private and public sectors. This article explores the implications of these neoliberal trends in the United States economy for the future of retirement security. © The Author 2015. 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.

75 FR 47452 - Civilian Health and Medical Program of the Uniformed Services (CHAMPUS); TRICARE Retired Reserve...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-06

... the Retired Reserve who are qualified for non-regular retirement, but are not yet 60 years of age, to qualify to purchase medical coverage equivalent to the TRICARE Standard (and Extra) benefit unless that... Code. Section 1076e allows members of the Retired Reserve who are qualified for non-regular retirement...

20 CFR 266.10 - Use of benefit payments.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Use of benefit payments. 266.10 Section 266.10 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT REPRESENTATIVE PAYMENT § 266.10 Use of benefit payments. (a) Current maintenance. Payments made to an individual as...

20 CFR 266.10 - Use of benefit payments.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Use of benefit payments. 266.10 Section 266.10 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT REPRESENTATIVE PAYMENT § 266.10 Use of benefit payments. (a) Current maintenance. Payments made to an individual...

20 CFR 266.10 - Use of benefit payments.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Use of benefit payments. 266.10 Section 266.10 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT REPRESENTATIVE PAYMENT § 266.10 Use of benefit payments. (a) Current maintenance. Payments made to an individual...

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

ERIC Educational Resources Information Center

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

2014-01-01

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

Mental Retirement*

PubMed Central

Rohwedder, Susann; Willis, Robert J.

2010-01-01

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

Retirement and Marital Decision Making: Effects on Retirement Satisfaction

ERIC Educational Resources Information Center

Szinovacz, Maximiliane E.; Davey, Adam

2005-01-01

This study explores how partner's employment and pre-retirement decision-making structures affect retirement satisfaction, using pooled data from Waves 1 to 4 of the Health and Retirement Surveys. Based on resource theory, the analyses indicate that retired husbands are least satisfied if their wives remain employed and had more say in decisions…

20 CFR 369.1 - Unofficial use of the seal of the Railroad Retirement Board.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Unofficial use of the seal of the Railroad..., POLICY AND PROCEDURES USE OF THE SEAL OF THE RAILROAD RETIREMENT BOARD § 369.1 Unofficial use of the seal of the Railroad Retirement Board. Use of the seal of the Railroad Retirement Board for non-Agency...

20 CFR 369.1 - Unofficial use of the seal of the Railroad Retirement Board.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Unofficial use of the seal of the Railroad..., POLICY AND PROCEDURES USE OF THE SEAL OF THE RAILROAD RETIREMENT BOARD § 369.1 Unofficial use of the seal of the Railroad Retirement Board. Use of the seal of the Railroad Retirement Board for non-Agency...

Fringe Benefits and the Value of Summer Leisure for Public School Teachers in the Southeast.

ERIC Educational Resources Information Center

Mabry, Rodney H.; And Others

This report focuses on the fringe benefit element of total compensation for teachers in the Southeast. Study objectives include the following: (1) identifying teachers' fringe benefits in 12 Southeastern States; (2) examining the variation in fringe benefits within the region; (3) examining whether summer free time is a benefit or detriment; and…

Retirement and Health Insurance: Finding New Solutions to the Benefits Puzzle.

ERIC Educational Resources Information Center

Stanley, Ron

1993-01-01

Presents guidelines for colleges on selecting employee health insurance carriers and retirement investment programs. Reviews types of insurance programs, presenting examples from several states. Discusses mechanisms for reducing insurance premiums, including claim reduction, self-funding, mail-order pharmaceuticals, and forming consortia with…

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

ERIC Educational Resources Information Center

Mauzy, Byron W.

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

Mature Teachers Matter

ERIC Educational Resources Information Center

Berl, Patricia Scallan

2005-01-01

In this article, the author discusses the consequences of losing mature teachers due to voluntary separation or retirement and the mindset of a mature teacher that is different from younger teachers in a number of ways. Mature teachers are colleagues over 45 years of age possessing significant experience in the field. Future trends in teacher…

Employee Retirement Income Security Act of 1974: rules and regulations for administration and enforcement; claims procedure. Pension and Welfare Benefits Administration, Labor. Final regulation.

PubMed

2000-11-21

This document contains a final regulation revising the minimum requirements for benefit claims procedures of employee benefit plans covered by Title I of the Employee Retirement Income Security Act of 1974 (ERISA or the Act). The regulation establishes new standards for the processing of claims under group health plans and plans providing disability benefits and further clarifies existing standards for all other employee benefit plans. The new standards are intended to ensure more timely benefit determinations, to improve access to information on which a benefit determination is made, and to assure that participants and beneficiaries will be afforded a full and fair review of denied claims. When effective, the regulation will affect participants and beneficiaries of employee benefit plans, employers who sponsor employee benefit plans, plan fiduciaries, and others who assist in the provision of plan benefits, such as third-party benefits administrators and health service providers or health maintenance organizations that provide benefits to participants and beneficiaries of employee benefit plans.

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;…

Policy Effects in Hyperbolic vs. Exponential Models of Consumption and Retirement

PubMed Central

Gustman, Alan L.; Steinmeier, Thomas L.

2012-01-01

This paper constructs a structural retirement model with hyperbolic preferences and uses it to estimate the effect of several potential Social Security policy changes. Estimated effects of policies are compared using two models, one with hyperbolic preferences and one with standard exponential preferences. Sophisticated hyperbolic discounters may accumulate substantial amounts of wealth for retirement. We find it is frequently difficult to distinguish empirically between models with the two types of preferences on the basis of asset accumulation paths or consumption paths around the period of retirement. Simulations suggest that, despite the much higher initial time preference rate, individuals with hyperbolic preferences may actually value a real annuity more than individuals with exponential preferences who have accumulated roughly equal amounts of assets. This appears to be especially true for individuals with relatively high time preference rates or who have low assets for whatever reason. This affects the tradeoff between current benefits and future benefits on which many of the retirement incentives of the Social Security system rest. Simulations involving increasing the early entitlement age and increasing the delayed retirement credit do not show a great deal of difference whether exponential or hyperbolic preferences are used, but simulations for eliminating the earnings test show a non-trivially greater effect when exponential preferences are used. PMID:22711946

Policy Effects in Hyperbolic vs. Exponential Models of Consumption and Retirement.

PubMed

Gustman, Alan L; Steinmeier, Thomas L

2012-06-01

This paper constructs a structural retirement model with hyperbolic preferences and uses it to estimate the effect of several potential Social Security policy changes. Estimated effects of policies are compared using two models, one with hyperbolic preferences and one with standard exponential preferences. Sophisticated hyperbolic discounters may accumulate substantial amounts of wealth for retirement. We find it is frequently difficult to distinguish empirically between models with the two types of preferences on the basis of asset accumulation paths or consumption paths around the period of retirement. Simulations suggest that, despite the much higher initial time preference rate, individuals with hyperbolic preferences may actually value a real annuity more than individuals with exponential preferences who have accumulated roughly equal amounts of assets. This appears to be especially true for individuals with relatively high time preference rates or who have low assets for whatever reason. This affects the tradeoff between current benefits and future benefits on which many of the retirement incentives of the Social Security system rest.Simulations involving increasing the early entitlement age and increasing the delayed retirement credit do not show a great deal of difference whether exponential or hyperbolic preferences are used, but simulations for eliminating the earnings test show a non-trivially greater effect when exponential preferences are used.

Comparison of pQCT parameters between ulna and radius in retired elite gymnasts: the skeletal benefits associated with long-term gymnastics are bone- and site-specific.

PubMed

Ducher, G; Hill, B L; Angeli, T; Bass, S L; Eser, P

2009-01-01

To compare the skeletal benefits associated with gymnastics between ulna and radius. 19 retired artistic gymnasts, aged 18-36 years, were compared to 24 sedentary women. Bone mineral content (BMC), total and cortical bone area (ToA, CoA), trabecular and cortical volumetric density (TrD, CoD) and cortical thickness (CoTh) were measured by pQCT at the 4% and 66% forearm. At the 4% site, BMC and ToA were more than twice greater at the radius than ulna whereas at the 66% site, BMC, ToA, CoA, CoTh and SSIpol were 20 to 51% greater at the ulna than radius in both groups (p<0.0001). At the 4% site, the skeletal benefits in BMC of the retired gymnasts over the non-gymnasts were 1.9 times greater at the radius than ulna (p<0.001), with enlarged bone size at the distal radius only. In contrast, the skeletal benefits at the 66% site were twice greater at the ulna than radius for BMC and CoA (p<0.01). Whereas the skeletal benefits associated with long-term gymnastics were greater at the radius than ulna in the distal forearm, the reverse was found in the proximal forearm, suggesting both bones should be analysed when investigating forearm strength.

Who Is and Who Is Not Willing to Use Online Employer-Provided Retirement Investment Advice

ERIC Educational Resources Information Center

Joo, So-Hyun; Grable, John E.; Choe, Hyuncha

2007-01-01

This study used classification tree analysis to examine who is and who is not willing to use online employer-provided retirement investment advice. Using data from the Retirement Confidence Survey (Employee Benefit Research Institute, 2004), the study focused on who was more likely to use online retirement investment advice when it was available…

Flexible work schedules, older workers, and retirement.

PubMed

Siegenthaler, J K; Brenner, A M

2000-01-01

Older workers in the United States indicate that they would prefer flexible work arrangements rather than abrupt retirement, yet management has done very little to make this possible. A review of two bodies of literature from the late 1980s is presented: social science writings including sociological, gerontological, and economic literature, and business and management literature. There is a clash between the way jobs are traditionally scheduled and the needs of growing numbers of older workers. Workers continue to be subject to obstacles to phased retirement due to the structuring of health care and pension benefits, downsizing, organizational inflexibility, and "corporate culture." Thus, general views among social scientists regarding the desirability of flexible schedules toward retirement will not produce real changes unless management becomes committed to such changes and they are securely embedded in company policies.

Social Security and the Retirement and Savings Behavior of Low Income Households1

PubMed Central

van der Klaauw, Wilbert; Wolpin, Kenneth I.

2011-01-01

In this paper, we develop and estimate a model of retirement and savings incorporating limited borrowing, stochastic wage offers, health status and survival, social security benefits, Medicare and employer provided health insurance coverage, and intentional bequests. The model is estimated on sample of relatively poor households from the first three waves of the Health and Retirement Study (HRS), for whom we would expect social security income to be of particular importance. The estimated model is used to simulate the responses to changes in social security rules, including changes in benefit levels, in the payroll tax, in the social security earnings tax and in early and normal retirement ages. Welfare and budget consequences are estimated. PMID:21566719

The impact of a retirement savings account cap.

PubMed

VanDerhei, Jack

2013-08-01

This Issue Brief provides an initial analysis of the potential financial impact on private-sector retirement benefits of the retirement savings account cap included in the Obama administration's FY 2014 budget proposal. It finds that although a very small percentage of current 401(k) participants with IRA accounts have combined balances sufficient to be immediately affected by the proposed limit, over time (and depending on the applicable discount rates, whether a defined benefit pension is involved, and the size of the 401(k) plan) the impact could be much greater. Simulation results for 401(k) participants assuming no defined benefit accruals and no job turnover show that more than 1 in 10 current 401(k) participants are likely to hit the proposed limit sometime prior to age 65, even at the current historically low discount rate of 4 percent. When the simulation is rerun with discount rate assumptions closer to historical averages, the percentage of 401(k) participants likely to be affected by these proposed limits increases substantially: For example, with an 8 percent discount rate, more than 20 percent of the 401(k) participants are simulated to reach the limit prior to retirement. When the impact of stylized, defined benefit account assumptions are added to the analysis, the percentage of 401(k) participants simulated to reach the proposed limits increases even more: In fact, for 401(k) participants assumed to be covered by a 2 percent, three-year, final-average plan with a subsidized early retirement at 62, nearly a third are assumed to be affected by the proposed limit at an 8 percent discount rate. Additional analysis is performed for small plans (those with less than 100 participants) to assess the potential impact of eventual plan terminations if an when the owners and/or key decision makers of the firms reach the cap threshold. Depending on plan size, this may involve as few as 18 percent of the firms (at a 4 percent discount rate) to as many as 75

Exploring the Benefits of Music-Making as Professional Development for Music Teachers

ERIC Educational Resources Information Center

Pellegrino, Kristen

2011-01-01

Although much has been written about professional development in general education and music education literature, little has addressed the benefits of music-making as meaningful professional development for music teachers. For music teachers, music-making and meanings of music-making have been connected with teachers' identity, well-being,…

75 FR 44065 - Uniformed Services Accounts and Death Benefits

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-28

... Benefits AGENCY: Federal Retirement Thrift Investment Board. ACTION: Final rule. SUMMARY: The Federal Retirement Thrift Investment Board (Agency) is making several changes to its death benefits regulations. In... both accounts. The Agency is also amending its death benefit regulations to allow participants to...

29 CFR 4044.12 - Priority category 2 benefits.

Code of Federal Regulations, 2013 CFR

2013-07-01

...-retirement death benefit that returns mandatory employee contributions or, if a participant so elects under... sum of the values of the annuity benefit and the pre-retirement death benefit determined under the... shall be made using the interest rates and factors specified in paragraph (b)(2) of this section. The...

29 CFR 4044.12 - Priority category 2 benefits.

Code of Federal Regulations, 2010 CFR

2010-07-01

...-retirement death benefit that returns mandatory employee contributions or, if a participant so elects under... sum of the values of the annuity benefit and the pre-retirement death benefit determined under the... shall be made using the interest rates and factors specified in paragraph (b)(2) of this section. The...

29 CFR 4044.12 - Priority category 2 benefits.

Code of Federal Regulations, 2014 CFR

2014-07-01

...-retirement death benefit that returns mandatory employee contributions or, if a participant so elects under... sum of the values of the annuity benefit and the pre-retirement death benefit determined under the... shall be made using the interest rates and factors specified in paragraph (b)(2) of this section. The...

29 CFR 4044.12 - Priority category 2 benefits.

Code of Federal Regulations, 2012 CFR

2012-07-01

...-retirement death benefit that returns mandatory employee contributions or, if a participant so elects under... sum of the values of the annuity benefit and the pre-retirement death benefit determined under the... shall be made using the interest rates and factors specified in paragraph (b)(2) of this section. The...

29 CFR 4044.12 - Priority category 2 benefits.

Code of Federal Regulations, 2011 CFR

2011-07-01

...-retirement death benefit that returns mandatory employee contributions or, if a participant so elects under... sum of the values of the annuity benefit and the pre-retirement death benefit determined under the... shall be made using the interest rates and factors specified in paragraph (b)(2) of this section. The...

The relation between self-determination and retirement satisfaction among active retired individuals.

PubMed

Stephan, Yannick; Fouquereau, Evelyne; Fernandez, Anne

2008-01-01

Little is known about the motivational forces leading retired individuals to engage in post-retirement activities and how they could be related to satisfaction with retirement. Using the self-determination framework, the purpose of the present exploratory study was to examine the nature of active retirees' motivation and its impact on satisfaction with life in retirement. The Global Motivation Scale and measures of satisfaction with retirement were administered to 150 active retired individuals engaged in organized post-retirement activities in a University-based organization. Results revealed that these individuals were mainly characterized by higher levels of intrinsic motivation for knowledge, stimulation and accomplishment, rather than extrinsic dimensions. Regression analysis further demonstrated that intrinsic motivation for both accomplishment and stimulation were positively related to satisfaction with retirement, over and above the significant contribution of time since retirement, anticipated satisfaction with retirement, and subjective health. This exploratory study highlights the motivational mechanisms through which post-retirement behaviors could positively influence satisfaction with life in retirement among active retirees.

Organizational and Occupational Commitment in Relation to Bridge Employment and Retirement Intentions

ERIC Educational Resources Information Center

Jones, David A.; McIntosh, Barbara R.

2010-01-01

Understanding the antecedents to retirement and bridge employment is important to older-aged adults who seek ways to smoothly transition to full retirement, and to organizations that benefit from retaining their highly skilled and most experienced workers, especially in occupations for which labor shortages are projected. We tested the effects of…

Toward Explaining Earlier Retirement after 1970.

ERIC Educational Resources Information Center

Ippolito, Richard A.

1990-01-01

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

Health shocks and retirement: the role of welfare state institutions.

PubMed

Datta Gupta, Nabanita; Larsen, Mona

2007-09-01

We investigate the effect of an acute health shock on retirement among elderly male workers in Denmark, 1991-1999, and in particular whether various welfare state programs and institutions impinge on the retirement effect. The results show that an acute health event increases the retirement chances of elderly male workers by 8%, and that this increase in the baseline retirement probability is not affected by eligibility to early exit programs and persists even after accounting for selection due to take-up of disability pension. Neither is it affected by the relatively long duration of sickness benefits in Denmark nor by the promotion of corporate social responsibility initiatives since the mid-1990s. In the late 1990s, however, the retirement rate following a health shock is reduced to 3% with the introduction of the subsidized employment program ( fleksjob ) but this effect is on the margin of being significant. For the most part, the retirement effect following a health shock seems to be immune to the availability of a multitude of government programs for older workers in Denmark.

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

PubMed Central

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

2011-01-01

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

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…

Means to an End: Collective Bargaining and Teacher Benefits

ERIC Educational Resources Information Center

Graham, Larry A.

1976-01-01

The intent of this investigation was to determine if and to what extent collective bargaining has influenced attainment of salary and economic benefits such as teacher salary, insurance premiums, and sick leave. (MM)

Forecasting Traditional vs Blended Retirement System for Individual Service Members

DTIC Science & Technology

2017-03-23

Service (IRS) puts retirement plan options offered to employees into four categories: profit-sharing plans, defined benefit plans, money purchase...Retirement System to allow the continuation pay to be offered at no less than eight years of service and no more than 12 years of service . The acceptance... Service Members Kevin M. Dwyer Follow this and additional works at: https://scholar.afit.edu/etd Part of the Business Administration, Management, and

Retiring Lives

ERIC Educational Resources Information Center

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

2009-01-01

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

Survey of Retired Military Pharmacist's Transition to a Civilian Pharmacy Career Path.

PubMed

Bennett, David; Wellman, Greg; Mahmood, Maysaa; Freye, Ryan; Remund, Daniel; Samples, Phil L

2015-12-01

To explore variables relevant to transition to civilian pharmacy career path for retiring military pharmacists. A cross-sectional survey was designed to collect information from retired military pharmacists including demographics, military service information, postretirement employment and perceptions of transition, satisfaction, level of responsibility, work environment, rewards (level of financial compensation, opportunities for professional development and career advancement, health benefits), and level of supervisory support. The questionnaire also included additional items asking about their perception of their military experience, transition to civilian work and the impact the military career had on their personal and family life. Respondents included 140 retired pharmacists from the U.S. Army, Navy, Air Force, or Coast Guard. Factors found to be significant predictors of transition to civilian career included: bureaucracy in current job, time elapsed since retirement, extent to which an individual misses military structure and chain of command, access to military facilities and Veterans Administration benefits, and reporting little or no stress in committed long-term personal relationship while in the military. Findings suggest that the majority of retired military pharmacists perceived the transition to civilian professional sector was about what they expected or easier than expected. Reprint & Copyright © 2015 Association of Military Surgeons of the U.S.

20 CFR 225.35 - When a PIA used in computing a retirement annuity can be increased for DRC's.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false When a PIA used in computing a retirement... Credits § 225.35 When a PIA used in computing a retirement annuity can be increased for DRC's. Delayed retirement credits earned at different times are added to the PIA used in computing a retirement annuity as...

Retirement and relevant contemplation.

PubMed

Khan, H U; Latif, S A

2010-01-01

Retirement literally means withdrawing from the service. The retirement age varies from country to country, generally between 55 and 70 years. There are many effects of retirement upon retirees. The physical and mental health may be disrupted or decline or may remain unaffected. Early retirement have an increased mortality than those who retired lately. Mandatory retirement is applicable to certain occupation like military personnel and airline pilot. Life after retirement from service may have many options like retired community, charities, tourism, and care for grand children or devote to a hobby or sports. The responsibilities of the Government, family and society are the key for the betterment of retired persons. Staying healthy, maintaining social support, spiritual life, good finance and making daily routine prevent stress after retirement.

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

Tax reform options: promoting retirement security.

PubMed

VanDerhei, Jack

2011-11-01

retirement income security is whether a worker has access to a retirement plan at work. EBRI has found that voluntary enrollment in 401(k) plans under the current set of tax incentives has the potential to generate a sum that, when combined with Social Security benefits, would replace a sizeable portion of a worker's preretirement income, and that auto-enrollment could produce even larger retirement accumulations. POTENTIAL INCREASE OF AMERICANS FACING INADEQUATE RETIREMENT INCOME: The potential increase of at-risk percentages resulting from (1) employer modifications to existing plans, and (2) a substantial portion of low-income households decreasing or eliminating future contributions to savings plans as a reaction to the proposed elimination of the exclusion of employee contributions for retirement savings plans from taxable income, needs to be analyzed carefully when considering the overall impact of proposals to change existing tax incentives for retirement savings.

Military Retirement: Background and Recent Developments

DTIC Science & Technology

2017-01-06

nonmonetary benefits including exchange and commissary privileges, medical care through TRICARE, and access to Morale , Welfare and Recreation (MWR...include exchange and commissary privileges, medical care through TRICARE, and access to Morale , Welfare and Recreation facilities and programs...over the past decade. Congress grapples with constituent concerns as well as budgetary constraints in considering military retirement issues . In the

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

ERIC Educational Resources Information Center

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

2016-01-01

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

Engaging Scientists in Education; the benefits of teacher-researcher pairs.

NASA Astrophysics Data System (ADS)

Mayo, L.

2015-12-01

There are many benefits to developing and nurturing teacher-scientist collaborations within schools and school systems. Scientists understand the content, are up to date on the latest, most current information and discoveries, and generally convey a real excitement about their work. Teachers understand effective teaching as well as behavioral methods, have access to school resources, understand school policies and procedures, and can follow through for sustained learning. However, teachers and scientists also come from very different cultures with generally different values, expectations, and approaches. In this talk, we will examine the existing research on teacher-researcher pairs, identify programs that have been successful using this formalism, and build a model for effective team building, planning, and execution.

5 CFR 630.212 - Use of annual leave to establish initial eligibility for retirement or continuation of health...

Code of Federal Regulations, 2012 CFR

2012-01-01

... eligibility for retirement or continuation of health benefits. 630.212 Section 630.212 Administrative... retirement or continuation of health benefits. (a) An employee may elect to use annual leave and remain on.... 8336, 8412, or 8414, and/or to establish initial eligibility under 5 U.S.C. 8905 to continue health...

5 CFR 630.212 - Use of annual leave to establish initial eligibility for retirement or continuation of health...

Code of Federal Regulations, 2014 CFR

2014-01-01

... eligibility for retirement or continuation of health benefits. 630.212 Section 630.212 Administrative... retirement or continuation of health benefits. (a) An employee may elect to use annual leave and remain on.... 8336, 8412, or 8414, and/or to establish initial eligibility under 5 U.S.C. 8905 to continue health...

5 CFR 630.212 - Use of annual leave to establish initial eligibility for retirement or continuation of health...

Code of Federal Regulations, 2011 CFR

2011-01-01

... eligibility for retirement or continuation of health benefits. 630.212 Section 630.212 Administrative... retirement or continuation of health benefits. (a) An employee may elect to use annual leave and remain on.... 8336, 8412, or 8414, and/or to establish initial eligibility under 5 U.S.C. 8905 to continue health...

5 CFR 630.212 - Use of annual leave to establish initial eligibility for retirement or continuation of health...

Code of Federal Regulations, 2013 CFR

2013-01-01

... eligibility for retirement or continuation of health benefits. 630.212 Section 630.212 Administrative... retirement or continuation of health benefits. (a) An employee may elect to use annual leave and remain on.... 8336, 8412, or 8414, and/or to establish initial eligibility under 5 U.S.C. 8905 to continue health...

Work and Retirement.

ERIC Educational Resources Information Center

Foner, Anne; Schwab, Karen

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

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

PubMed

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

2007-01-01

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

THE LONG REACH OF EDUCATION: EARLY RETIREMENT.

PubMed

Venti, Steven; Wise, David A

2015-12-01

The goal of this paper is to draw attention to the long lasting effect of education on economic outcomes. We use the relationship between education and two routes to early retirement - the receipt of Social Security Disability Insurance (DI) and the early claiming of Social Security retirement benefits - to illustrate the long-lasting influence of education. We find that for both men and women with less than a high school degree the median DI participation rate is 6.6 times the participation rate for those with a college degree or more. Similarly, men and women with less than a high school education are over 25 percentage points more likely to claim Social Security benefits early than those with a college degree or more. We focus on four critical "pathways" through which education may indirectly influence early retirement - health, employment, earnings, and the accumulation of assets. We find that for women health is the dominant pathway through which education influences DI participation. For men, the health, earnings, and wealth pathways are of roughly equal magnitude. For both men and women the principal channel through which education influences early Social Security claiming decisions is the earnings pathway. We also consider the direct effect of education that does not operate through these pathways. The direct effect of education is much greater for early claiming of Social Security benefits than for DI participation, accounting for 72 percent of the effect of education for men and 67 percent for women. For women the direct effect of education on DI participation is not statistically significant, suggesting that the total effect may be through the four pathways.

THE LONG REACH OF EDUCATION: EARLY RETIREMENT

PubMed Central

Wise, David A.

2015-01-01

The goal of this paper is to draw attention to the long lasting effect of education on economic outcomes. We use the relationship between education and two routes to early retirement – the receipt of Social Security Disability Insurance (DI) and the early claiming of Social Security retirement benefits – to illustrate the long-lasting influence of education. We find that for both men and women with less than a high school degree the median DI participation rate is 6.6 times the participation rate for those with a college degree or more. Similarly, men and women with less than a high school education are over 25 percentage points more likely to claim Social Security benefits early than those with a college degree or more. We focus on four critical “pathways” through which education may indirectly influence early retirement – health, employment, earnings, and the accumulation of assets. We find that for women health is the dominant pathway through which education influences DI participation. For men, the health, earnings, and wealth pathways are of roughly equal magnitude. For both men and women the principal channel through which education influences early Social Security claiming decisions is the earnings pathway. We also consider the direct effect of education that does not operate through these pathways. The direct effect of education is much greater for early claiming of Social Security benefits than for DI participation, accounting for 72 percent of the effect of education for men and 67 percent for women. For women the direct effect of education on DI participation is not statistically significant, suggesting that the total effect may be through the four pathways. PMID:26664822

Costs and Benefits of Electronic Portfolios in Teacher Education: Student Voices

ERIC Educational Resources Information Center

Wetzel, Keith; Strudler, Neal

2006-01-01

This descriptive study investigated the benefits and costs of using electronic portfolios (EPs) in preservice teacher education by examining the voices of students in six programs thought to be mature in their implementation. Benefits included opportunities to reflect, better access to and organization of professional documents, increased…

Cooperating Teacher Compensation and Benefits: Comparing 1957-1958 and 2012-2013

ERIC Educational Resources Information Center

Fives, Helenrose; Mills, Tammy M.; Dacey, Charity M.

2016-01-01

We offer a comparative investigation of the compensation and benefits afforded to cooperating teachers (CTs) by teacher education programs (TEPs) in 1957-1958 and 2012-2013. This investigation replicates and extends a description of the compensation practices of 20 U.S. TEPs published by VanWinkle in 1959. Data for the present investigation came…

Teacher Perception of Barriers and Benefits in K-12 Technology Usage

ERIC Educational Resources Information Center

Carver, Lin B.

2016-01-01

This study explores K-12 teachers' perceptions of the benefits and barriers to technology integration by either teachers or students in K-12 instruction. The sample was composed of 68 students enrolled in online classes in the graduate studies in education department of a small private liberal arts institution in the southeast. Data was collected…

Social connectedness and the transition from work to retirement.

PubMed

Lancee, Bram; Radl, Jonas

2012-07-01

Although there are numerous studies on the role of social connections in early working life, research that examines how social connectedness matters in the later stages of a career is scarce. The present study analyzes to what extent social connectedness affects the timing of the transition from work to retirement. We draw on data from the German Socioeconomic Panel Study (GSOEP) from the years 1985-2009 (N = 10,225), and we apply techniques of event history analysis. Social connectedness includes social gatherings with friends, relatives, and neighbors (informal participation) as well as engagement in voluntary and civic associations and local politics (formal participation). The findings demonstrate that social connectedness matters for the transition from work to retirement, but its impact depends on the type of participation. Whereas informal participation results in earlier retirement, formal participation delays labor force withdrawal. The findings suggest a trade-off between informal participation and work in later life, which leads people with frequent social contacts to opt for early retirement. By contrast, the fact that formal participation is associated with postponed retirement points to employment benefits of volunteering and civic engagement among older workers.

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…

Military Retirement Fund Audited Financial Report. Fiscal Year 2013

DTIC Science & Technology

2013-12-09

accumulates funds to finance, on an actuarial basis, the liabilities of DoD under military retirement and survivor benefit programs. Within DoD, the...for the accounting, investing, payment of benefits, and reporting of the MRF. The DoD Office of the Actuary (OACT) within OUSD(P&R) calculates the... actuarial liability of the MRF. The Office of Military Personnel Policy within OUSD(P&R) issues policy related to MRS benefits. While the MRF does

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…

Women and retirement.

PubMed

Richardson, V E

1999-01-01

A feminist analysis of retirement is presented by questioning the applicability of traditional definitions and theories of retirement to retired women. The effects of marriage, caregiving and other family obligations on women's retirement are examined within the context of salient social, psychological and economic factors. An empowerment-oriented perspective that considers interactions and connections between family and work roles, public and private and personal and political levels are recommended to alleviate the high poverty rates among older women, to promote parity among men and women during retirement and to emancipate women from substantial involvement in unpaid work, specifically, caregiving and home labor.

Postretirement Medical Coverage in Ohio

ERIC Educational Resources Information Center

Adelman, Saul W.; Cross, Mark L.

2007-01-01

The Ohio State Teacher Retirement System (STRS) provides retirement, survivor, and disability benefits to public school (K-12) teachers, college and university professors employed by state institutions, and the spouses and eligible dependents of these employees. In doing so, it operates much like other state retirement systems. The money to…

Motivating Factors Influencing Paraprofessionals to Become Teachers

ERIC Educational Resources Information Center

Bennett, Shelia Lorraine

2016-01-01

Critical predictions of future teacher shortages across the nation prompt school districts and teacher preparation programs to produce avenues, to identify recruitment plans, and to implement creative opportunities to address the teacher supply and demand. High teacher attrition rates from teachers leaving the profession, early retirements of…

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…

There is No Shortage of Teachers, Just Skilled Teachers

ERIC Educational Resources Information Center

Freeland, Richard M.

2001-01-01

A wave of teacher retirements is expected just as fewer college-bound students express a preference for teaching careers, and more diverse students reach school age. Former U.S. Education Secretary Richard Riley suggested the nation would need more than 2 million new teachers over the next decade. This article presents some perspectives on…

20 CFR 235.4 - How the Board pays social security benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false How the Board pays social security benefits... RETIREMENT ACT PAYMENT OF SOCIAL SECURITY BENEFITS BY THE RAILROAD RETIREMENT BOARD § 235.4 How the Board pays social security benefits. (a) When an individual described in § 235.3 of this part is determined...

20 CFR 235.4 - How the Board pays social security benefits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true How the Board pays social security benefits... RETIREMENT ACT PAYMENT OF SOCIAL SECURITY BENEFITS BY THE RAILROAD RETIREMENT BOARD § 235.4 How the Board pays social security benefits. (a) When an individual described in § 235.3 of this part is determined...

20 CFR 235.4 - How the Board pays social security benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false How the Board pays social security benefits... RETIREMENT ACT PAYMENT OF SOCIAL SECURITY BENEFITS BY THE RAILROAD RETIREMENT BOARD § 235.4 How the Board pays social security benefits. (a) When an individual described in § 235.3 of this part is determined...

20 CFR 235.4 - How the Board pays social security benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true How the Board pays social security benefits... RETIREMENT ACT PAYMENT OF SOCIAL SECURITY BENEFITS BY THE RAILROAD RETIREMENT BOARD § 235.4 How the Board pays social security benefits. (a) When an individual described in § 235.3 of this part is determined...

20 CFR 235.4 - How the Board pays social security benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false How the Board pays social security benefits... RETIREMENT ACT PAYMENT OF SOCIAL SECURITY BENEFITS BY THE RAILROAD RETIREMENT BOARD § 235.4 How the Board pays social security benefits. (a) When an individual described in § 235.3 of this part is determined...

Costs and Benefits of Electronic Portfolios in Teacher Education: Faculty Perspectives

ERIC Educational Resources Information Center

Strudler, Neal; Wetzel, Keith

2008-01-01

This descriptive study investigated the benefits and costs of using electronic portfolios (EPs) in preservice teacher education. Grounded within change theory, the study examined the perspectives of faculty in six programs in which EPs have been used on a large scale for two or more years. Benefits identified include increased opportunities for…

The Role of Institutions and Health in European Patterns of Work and Retirement

PubMed Central

Börsch-Supan, Axel; Brugiavini, Agar; Croda, Enrica

2010-01-01

This paper uses the Survey of Health, Ageing and Retirement in Europe (SHARE) to investigate the role of pension and social security institutions in shaping the European patterns of work and retirement. The key novelty of our paper is a careful account of the health status of the respondents. We provide new evidence on the extent of health-adjusted “unused capacity” in the labour force, on the institutional determinants of the pathways to retirement, and on the relationship between actual health status and disability-benefit recipiency. We find that institutional differences between countries explain much of the cross-national differences in work and retirement, while differences in health and demographics play only a minor role. PMID:20428466

Measuring Years of Inactivity, Years in Retirement, Time to Retirement, and Age at Retirement Within the Markov Model

PubMed Central

SKOOG, GARY R.; CIECKA, JAMES E.

2010-01-01

Retirement-related concepts are treated as random variables within Markov process models that capture multiple labor force entries and exits. The expected number of years spent outside of the labor force, expected years in retirement, and expected age at retirement are computed—all of which are of immense policy interest but have been heretofore reported with less precisely measured proxies. Expected age at retirement varies directly with a person’s age; but even younger people can expect to retire at ages substantially older than those commonly associated with retirement, such as age 60, 62, or 65. Between 1970 and 2003, men allocated most of their increase in life expectancy to increased time in retirement, but women allocated most of their increased life expectancy to labor force activity. Although people can exit and reenter the labor force at older ages, most 65-year-old men who are active in the labor force will not reenter after they eventually exit. At age 65, the probability that those who are inactive will reenter the labor force at some future time is .38 for men and .27 for women. Life expectancy at exact ages is decomposed into the sum of the expected time spent active and inactive in the labor force, and also as the sum of the expected time to labor force separation and time in retirement. PMID:20879680

To Retire or Not to Retire? That Is the Question

ERIC Educational Resources Information Center

Matthews, Janet R.

2013-01-01

During the 1960s, there was extensive hiring of college and university faculty members. This large group of professors are now at or nearing retirement age. Concerns about the economy, the availability of good health insurance, increased life expectancy, and removal of mandatory retirement laws may influence decisions about when to retire.…

The Importance of Preserving Tax-Preferred Status for Employer-Sponsored Health and Retirement Plans.

PubMed

Fildes, Annette Guarisco

The future of employer-sponsored health and retirement plans may be at risk. For years, employers have struggled to maintain and pay for these plans despite the increasing compliance and financial burdens imposed by legislative and regulatory action. Now, as Congress begins to lay the foundation for comprehensive tax reform, the need to raise federal revenue may trump the continuation of the tax preferences for employer-provided health and retirement benefits. Recent actions illustrate that the drive for federal revenue may not be sufficiently tempered by the potential negative impact on employers and employees who must bear the brunt of these revenue-induced changes. This article considers the erosion of protections offered by the Employee Retirement Income Security Act (ERISA) and the importance of maintaining the tax treatment of employer-provided benefits.

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Authorization for deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and... Authorization for deduction of premiums from compensation, retirement pay, or pension. Deductions from benefits...

Medicare privatization and the erosion of retirement security.

PubMed

Polivka, Larry; Kwak, Jung

2008-01-01

This paper describes initiatives to privatize the Medicare program over the last 10 years and the implications of these initiatives for the future of retirement security. Our analysis focuses on the privatization provisions of the Medicare Modernization Act, which is largely designed to benefit the corporate health care sector without containing costs or significantly reducing the threat of rising health care costs to the economic security of current and future retirees. In fact, as designed, the Medicare Modernization Act is likely to increase the threat to retirement security in the years ahead. We conclude with a series of policy alternatives to the neoliberal agenda for the privatization of Medicare.

From Teachers' Perspectives: The Social and Psychological Benefits of Multiage Elementary Classrooms.

ERIC Educational Resources Information Center

Marshak, David

This paper on multiage classrooms provides first steps toward a systemic understanding of the defining qualities of multiage classrooms and, from teachers' perspectives, the benefits of such classrooms for students, teachers, and parents. The multiage classroom movement in elementary schools is viewed as not just restructuring, but also as the…

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…

Leaving the labour market: the impact of exit routes from employment to retirement on health and wellbeing in old age.

PubMed

Halleröd, Björn; Örestig, Johan; Stattin, Mikael

2013-03-01

The study analyses whether and to what degree specific routes into retirement affect older people, i.e. the relationship between heterogeneous exit patterns and post-retirement health and wellbeing. We used longitudinal data from two points in time; data related to t 0 were collected in 1993, 1994, 1995 and 1996 and data related to t 1 were collected in 2002 and 2003 ( N  = 589). We focused on older people (55+ at t 1 ) who were employed at t 0 and retired at t 1 . We used confirmative factor analysis to identify identical measures of health and wellbeing at both t 0 and t 1 . Hence, we were able to control for pre-retirement health and wellbeing when evaluating the effects of different exit routes. These routes were defined as dependence on incomes from sickness benefit, disability pension, part-time pension, unemployment insurance and active labour market programmes. Our initial structural equation model showed a clear relation between exit routes and post-retirement wellbeing. People who prior to retirement were pushed into social benefit programmes related to health and unemployment were significantly worse off as retirees, especially those with health-related benefits. However, these relationships disappeared once pre-retirement wellbeing was added to the model. Our main conclusion is that post-retirement wellbeing first and foremost is a consequence of accumulation of advantages and disadvantages during the life course. Both labour market exit routes and post-retirement wellbeing can be seen as outcomes of this process. There are no independent effects of the retirement process. Judging from our findings, there is no reason to believe that involvement in social security programmes allowing early retirement on health grounds has any additional negative consequences for health and wellbeing.

Analysis of the Effectiveness of the Retire Tool When Deciding Between High 36 Retirement and Blended TSP Retirement

DTIC Science & Technology

2016-12-01

based on life expectancy and the TSP account selected. The TSP Growth and Annuity Element also estimates how taxes will increase at the time the service...the BRS. 14. SUBJECT TERMS military retirement, blended retirement, HIGH-36, thrift savings plan, investment risk, retirement taxes , net present...20 2. Tax Impacts

38 CFR 3.750 - Entitlement to concurrent receipt of military retired pay and disability compensation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... disability compensation. (a) Definition of military retired pay. For the purposes of this part, military... compensation. A veteran may reelect between benefits covered by this section at any time by submitting a... receipt of military retired pay and disability compensation. 3.750 Section 3.750 Pensions, Bonuses, and...

Alternative Retirement Plans.

ERIC Educational Resources Information Center

Hogan, John D.

1984-01-01

Alternative college retirement programs and features of a desirable retirement program are discussed. The historical, social, and economic forces that prompt institutions to consider alternative programs are identified. The present position of college faculty in terms of retirement options is also addressed. Since its inception, the Teachers…

20 CFR 235.3 - Who is paid social security benefits by the Board.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Who is paid social security benefits by the... RETIREMENT ACT PAYMENT OF SOCIAL SECURITY BENEFITS BY THE RAILROAD RETIREMENT BOARD § 235.3 Who is paid social security benefits by the Board. The following individuals, if entitled to social security benefits...

20 CFR 235.3 - Who is paid social security benefits by the Board.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Who is paid social security benefits by the... RETIREMENT ACT PAYMENT OF SOCIAL SECURITY BENEFITS BY THE RAILROAD RETIREMENT BOARD § 235.3 Who is paid social security benefits by the Board. The following individuals, if entitled to social security benefits...

20 CFR 235.3 - Who is paid social security benefits by the Board.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Who is paid social security benefits by the... RETIREMENT ACT PAYMENT OF SOCIAL SECURITY BENEFITS BY THE RAILROAD RETIREMENT BOARD § 235.3 Who is paid social security benefits by the Board. The following individuals, if entitled to social security benefits...

20 CFR 235.3 - Who is paid social security benefits by the Board.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Who is paid social security benefits by the... RETIREMENT ACT PAYMENT OF SOCIAL SECURITY BENEFITS BY THE RAILROAD RETIREMENT BOARD § 235.3 Who is paid social security benefits by the Board. The following individuals, if entitled to social security benefits...

20 CFR 235.3 - Who is paid social security benefits by the Board.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Who is paid social security benefits by the... RETIREMENT ACT PAYMENT OF SOCIAL SECURITY BENEFITS BY THE RAILROAD RETIREMENT BOARD § 235.3 Who is paid social security benefits by the Board. The following individuals, if entitled to social security benefits...

One Teacher's Opinion.

ERIC Educational Resources Information Center

Donovan, Thomas J.

This paper presents the thoughts of a retired teacher about experiences in education--both as student and as teacher. Following descriptions and reactions, it is concluded that the problems of education are most manifest in the public funding of education--especially federal funding--since the institution and continuation of programs is not based…

QuarkNet: Benefits for Teachers, Their Students and Physicists

NASA Astrophysics Data System (ADS)

Bardeen, Marjorie

2017-01-01

The QuarkNet Collaboration has forged nontraditional relationships among particle physicists, high school teachers and their students. QuarkNet centers are located at 50 + universities and labs across the U.S. and Puerto Rico. We provide professional development for teachers and create opportunities for teachers and students to engage in particle physics data investigations and join research teams. Students develop scientific knowledge and habits of mind by working alongside scientists to make sense of the world using authentic experimental data. Our program is based a classroom vision where teaching strategies emulate closely the way scientists build knowledge through inquiry. We look at how student engagement in research and masterclasses develops an understanding about the process of scientific discovery and science using current scientific data. We also look at ways and to what extent teachers provide scientific discovery and science practices for students and how QuarkNet contributes to the professionalism of participating teachers. Also, we describe success factors that enhance local center programs and describe important benefits of the program that flow to university faculty. Funded by the National Science Foundation and the US Department of Energy.

Cell Phones in the Classroom: Teachers' Perspectives of Inclusion, Benefits, and Barriers

ERIC Educational Resources Information Center

Thomas, Kevin M.; O'Bannon, Blanche W.; Bolton, Natalie

2013-01-01

Historically viewed as a disruption by teachers, cell phones have been banned from 69% of classrooms (Common Sense Media, 2009). The increased ubiquity and instructional features of cell phones have prompted some teachers to re-evaluate the ban and consider the benefits associated with allowing cell phones in the classroom. This study surveyed 79…

Predictors of disability retirement.

PubMed

Krause, N; Lynch, J; Kaplan, G A; Cohen, R D; Goldberg, D E; Salonen, J T

1997-12-01

Disability retirement may increase as the work force ages, but there is little information on factors associated with retirement because of disability. This is the first prospective population-based study of predictors of disability retirement including information on workplace, socioeconomic, behavioral, and health-related factors. The subjects were 1038 Finnish men who were enrolled in the Kuopio Ischemic Heart Disease Risk Factor Study, who were 42, 48, 54, or 60 years of age at the beginning of the study, and who participated in a 4-year follow-up medical examination. Various job characteristics predicted disability retirement. Heavy work, work in uncomfortable positions, long workhours, noise at work, physical job strain, musculoskeletal strain, repetitive or continuous muscle strain, mental job strain, and job dissatisfaction were all significantly associated with the incidence of disability retirement. The ability to communicate with fellow workers and social support from supervisors tended to reduce the risk of disability retirement. The relationships persisted after control for socioeconomic factors, prevalent disease, and health behavior, which were also associated with disability retirement. The strong associations found between workplace factors and the incidence of disability retirement link the problem of disability retirement to the problem of poor work conditions.

20 CFR 367.8 - Administrative offset against amounts payable from Civil Service Retirement and Disability Fund.

Code of Federal Regulations, 2010 CFR

2010-04-01

... from Civil Service Retirement and Disability Fund. 367.8 Section 367.8 Employees' Benefits RAILROAD RETIREMENT BOARD INTERNAL ADMINISTRATION, POLICY AND PROCEDURES RECOVERY OF DEBTS OWED TO THE UNITED STATES GOVERNMENT BY ADMINISTRATIVE OFFSET § 367.8 Administrative offset against amounts payable from Civil Service...

20 CFR 364.3 - Publication of missing children information in the Railroad Retirement Board's in-house...

Code of Federal Regulations, 2010 CFR

2010-04-01

... in the Railroad Retirement Board's in-house publications. 364.3 Section 364.3 Employees' Benefits... the Railroad Retirement Board's in-house publications. (a) All-A-Board. Information about missing... publication. (b) Other in-house publications. The Board may publish missing children information in other in...

20 CFR 364.3 - Publication of missing children information in the Railroad Retirement Board's in-house...

Code of Federal Regulations, 2011 CFR

2011-04-01

... in the Railroad Retirement Board's in-house publications. 364.3 Section 364.3 Employees' Benefits... the Railroad Retirement Board's in-house publications. (a) All-A-Board. Information about missing... publication. (b) Other in-house publications. The Board may publish missing children information in other in...

Retirement Planning Program.

ERIC Educational Resources Information Center

Edison State Community Coll., Piqua, OH.

This curriculum guide was developed for use in Edison State Community College's (ESCC's) Community Pre-Retirement Training Program. The first of the guide's seven modules provides a brief look at retirement, retirement planning, and the ESCC program. The second module focuses on relationships, considering issues such as communication, finances,…

Disability retirement

NASA Technical Reports Server (NTRS)

Eck, R. L.

1975-01-01

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

Illinois Teacher Supply and Demand, 1984-1985.

ERIC Educational Resources Information Center

Bartolini, Leandro

Statistics are presented on the current status of teacher supply and demand trends in Illinois. This report reviews and discusses the factors affecting teacher supply and demand, changes in student enrollment, teacher retirements, changes in state mandates, and opportunity for employment. An analysis of the data collected on teacher employment…

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

PubMed

Kojola, Erik; Moen, Phyllis

2016-01-01

Standard pathways for work and retirement are being transformed as the large Boomer cohort moves through typical retirement ages during a moment of economic, social and political change. People are delaying retirement and moving into and out of paid work as the standard lock-step retirement becomes less dominant. However, little research has explored how and why Boomers are taking on these diverse pathways in their later careers. Accordingly, we conduct in-depth interviews with working and retired white-collar Boomers, exploring how they are working and the meanings and motivations for their decisions and plans in their later careers. We find that there is no single dominant pattern for retirement, but rather a diverse mix of pathways shaped by occupational identities, finances, health and perceptions of retirement. Boomers express a desire to have control over their time and to find meaning and purpose in either paid or unpaid activities. However, life course transitions, normative cultural scripts, and gender and class locations as well as workplace and social policies constrain their decisions and plans. Copyright © 2016 Elsevier Inc. All rights reserved.

Teachers' Experiences With and Perceptions of Students With Attention Deficit/hyperactivity Disorder.

PubMed

Lawrence, Kay; Estrada, Robin Dawson; McCormick, Jessica

The purpose of this research was to examine teacher experiences with and perceptions of students with attention deficit/hyperactivity disorder (ADHD). Teachers are integral in helping these children learn effectively and foster healthy relationships, yet little is known about their interactions with these children. Semi structured interviews were conducted with a purposive sample of fourteen currently practicing or retired elementary and middle schools teachers in North Carolina and South Carolina. All interviews were audio-recorded then analyzed for common themes. Participants obtained ADHD information from in-services or peer interaction, rather than formal education. Culture and gender influenced teacher perceptions, and ADHD classroom strategies were based on anecdotal experience. Teachers experienced guilt and worry while negotiating student needs, school system constraints, and family issues. While teachers have developed effective coping mechanisms through informal means, formal education and support will help teachers better serve students with ADHD. Pediatric nurses in many settings can benefit from better understanding how teachers perceive and interact with students who have attentional issues. Copyright © 2017 Elsevier Inc. All rights reserved.

Federal Retirement: Use of Contractors to Implement the Federal Employees Retirement System

DTIC Science & Technology

1989-02-01

incurred by the principal agencies responsible for implementing the Federal Employees Retirement System (FERS) Act of 1986 (P.L. 99-335). We-also...services. The act provided.(t- a new retirement system for all federal civilian employees hired after December 1983 ancan opportunity for about 2.1...million employees covered by existing retirement systems, primarily the Civil Service Retirement System (csRs), to transfer to FERS during aD T1C July

Continuing connections: the experiences of retired and senior working nurse mentors.

PubMed

McDonald, Glenda; Mohan, Shantala; Jackson, Debra; Vickers, Margaret H; Wilkes, Lesley

2010-12-01

This paper reports the benefits and challenges of a mentoring programme through which retired and senior nurses continued to support and nurture nurses and midwives currently working in the health system. Nursing has an ageing workforce and faces significant loss of expertise because of retirements. Previously, mentoring programmes have been instituted in a range of nursing contexts and they have been a retention strategy for older nurses and midwives. Mentors and their mentees worked together towards mutually agreed on professional and personal goals. They were asked to meet or speak together a minimum of twice per month for at least six months. As part of a collective case study, 15 mentoring dyads were established. Participants and mentors took part in qualitative, semi-structured interviews about their perceptions and experiences of the mentoring programme. Interviews were audio-taped, transcribed and analysed thematically. Mentors reported the mentoring experience to be rewarding experience that enabled them to re-connect with nursing-related activities and brought new challenges in retirement. They perceived the mentees were visibly helped by their support and influence. The mentors studied reinforced a positive self-concept as nurses and midwives in their mentees and assisted their development. Retired nurses and midwives in particular may have several characteristics that make them effective mentors. Potential benefits are demonstrated for nurses and midwives vulnerable to workplace adversity, especially those new to Australia who may have limited professional and social networks. For health organisations, mentoring programmes may be an innovative method of retention that engages both mid-career nurses and midwives and those recently retired. © 2010 Blackwell Publishing Ltd.

State and local retirement plans: innovation and renovation.

PubMed

Rajnes, D

2001-07-01

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

34 CFR 106.56 - Fringe benefits.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 34 Education 1 2014-07-01 2014-07-01 false Fringe benefits. 106.56 Section 106.56 Education... benefits. (a) Fringe benefits defined. For purposes of this part, fringe benefits means: Any medical, hospital, accident, life insurance or retirement benefit, service, policy or plan, any profit-sharing or...

34 CFR 106.56 - Fringe benefits.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 34 Education 1 2013-07-01 2013-07-01 false Fringe benefits. 106.56 Section 106.56 Education... benefits. (a) Fringe benefits defined. For purposes of this part, fringe benefits means: Any medical, hospital, accident, life insurance or retirement benefit, service, policy or plan, any profit-sharing or...

34 CFR 106.56 - Fringe benefits.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 34 Education 1 2012-07-01 2012-07-01 false Fringe benefits. 106.56 Section 106.56 Education... benefits. (a) Fringe benefits defined. For purposes of this part, fringe benefits means: Any medical, hospital, accident, life insurance or retirement benefit, service, policy or plan, any profit-sharing or...

34 CFR 106.56 - Fringe benefits.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 34 Education 1 2011-07-01 2011-07-01 false Fringe benefits. 106.56 Section 106.56 Education... benefits. (a) Fringe benefits defined. For purposes of this part, fringe benefits means: Any medical, hospital, accident, life insurance or retirement benefit, service, policy or plan, any profit-sharing or...

34 CFR 106.56 - Fringe benefits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Fringe benefits. 106.56 Section 106.56 Education... benefits. (a) Fringe benefits defined. For purposes of this part, fringe benefits means: Any medical, hospital, accident, life insurance or retirement benefit, service, policy or plan, any profit-sharing or...

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…

20 CFR 336.14 - Extended benefit period.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Extended benefit period. 336.14 Section 336.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT DURATION OF NORMAL AND EXTENDED BENEFITS Extended Benefits § 336.14 Extended benefit period...

Teaching after Retirement: The Pros and the Cons

ERIC Educational Resources Information Center

Sommer, Robert

2014-01-01

Having enjoyed teaching during my active career, I continued to teach summer school following retirement. Self-observed sensory and cognitive impairments, although not mentioned by students in their evaluations, induced me to consider the pros and cons of continuing to teach. My hope is that this list of benefits and problems will be of assistance…

The Benefits and Limitations of Online Group Work in a Teacher Education Program

ERIC Educational Resources Information Center

An, Heejung; Kim, Sangkyung

2009-01-01

This study examined the benefits and difficulties that graduate student teachers perceived while participating in online collaborative group activities during their first year of a masters program. Overall, it was discovered that the three most prominent perceived learning outcomes involved 1) the teachers' recognition of the value of a supportive…

Ownership of individual retirement accounts – an empirical analysis based on SHARE

PubMed Central

Garcia, Maria Teresa Medeiros; Marques, Pedro Deslandes Correia Vasconcelos

2017-01-01

This paper examines the household retirement saving decisions in what concerns to the ownership of Individual Retirement Accounts (IRAs) in eight European Union (EU) countries. IRAs are more and more seen as an alternative to public pension benefits, which are decreasing. Therefore, understanding the enrolment in IRAs, both the socio-economic factors and over time, is most important. Detailed empirical analysis of the factors that might influence the ownership of IRAs is presented based on Survey of Health Ageing and Retirement in Europe (SHARE), using data from Wave 2 (2006-2007) and Wave 4 (2010-2011). Further, to analyse the impact of legal retirement age in the ownership of IRAs, two subsamples are considered: people aged between 50 and 64 years old (50-64 years) and people aged 65 or over (≥ 65 years). The results suggest that age, years of education, income and ownership of dwelling influence positively and significantly household saving, while number of children, marital status and risk aversion have a negative effect. Marital status and income are not statistically significant for retired people. Policy implications are derived. PMID:28983144

Is pre-retirement planning always good? An exploratory study of retirement adjustment among Hong Kong Chinese retirees.

PubMed

Yeung, Dannii Y

2013-01-01

The impacts of four types of pre-retirement planning activities (financial, health, social life, and psychological planning) on retirement adjustment were investigated in a sample of Chinese retirees residing in Hong Kong. This study consisted of two phases of data collection, pre-retirement and post-retirement phases. Pre-retirement planning behaviors and psychological health (including attitudes toward retirement, adjustment to retirement, anxiety toward retirement, psychological well-being (PWB), and psychological distress) six months before and after retirement were measured. The final sample consisted of 90 Hong Kong Chinese retirees. Compared with the pre-retirement phase, retirees exhibited more positive attitudes toward retirement and better adjustment after they had actually retired, whereas their level of anxiety and psychological distress remained low over time. Pre-retirement planning was found to be predictive of changes in psychological health, though its impact was not always positive depending on the type of planning activities. In particular, greater psychological planning was associated with positive attitudes toward retirement and better PWB, whereas more social life planning activities were associated with greater psychological distress. In addition to financial and health planning, psychological planning activities should also be prompted to facilitate a smooth adjustment to retirement.

Why Public Schools Lose Teachers

ERIC Educational Resources Information Center

Hanushek, Eric A.; Kain, John F.; Rivkin, Steven G.

2004-01-01

Many school districts experience difficulties attracting and retaining teachers, and the impending retirement of a substantial fraction of public school teachers raises the specter of sever shortages in some public schools. Schools in urban areas serving economically disadvantaged and minority students appear particularly vulnerable. This paper…

Teacher Absenteeism and Ill Health Retirement: A Review.

ERIC Educational Resources Information Center

Bowers, Tony

2001-01-01

Reviews research into teacher illness and absenteeism. Examines a number of issues, including the definition and measurement of absenteeism, its cost, and the relationship among absenteeism, student attendance, and school performance. Considers research comparing teacher absenteeism data with figures for other public employees. Reviews approaches…

Growing a New Generation of Music Teachers

ERIC Educational Resources Information Center

Burrack, Frederick

2009-01-01

In many parts of the United States, there is a growing shortage of music teachers to take the place of the retiring teachers. This is most evident in rural areas. If music teachers are not available to fill openings, music positions are sometimes combined, spreading music teachers too thin and requiring them to possess multiple music…

18 CFR 1317.525 - Fringe benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 2 2011-04-01 2011-04-01 false Fringe benefits. 1317... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

24 CFR 3.525 - Fringe benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Fringe benefits. 3.525 Section 3... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

24 CFR 3.525 - Fringe benefits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 24 Housing and Urban Development 1 2014-04-01 2014-04-01 false Fringe benefits. 3.525 Section 3... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

45 CFR 2555.525 - Fringe benefits.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 4 2011-10-01 2011-10-01 false Fringe benefits. 2555.525 Section 2555.525 Public... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

13 CFR 113.525 - Fringe benefits.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Fringe benefits. 113.525 Section... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

36 CFR 1211.525 - Fringe benefits.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 36 Parks, Forests, and Public Property 3 2011-07-01 2011-07-01 false Fringe benefits. 1211.525... Prohibited § 1211.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

24 CFR 3.525 - Fringe benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false Fringe benefits. 3.525 Section 3... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

38 CFR 23.525 - Fringe benefits.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Fringe benefits. 23.525... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

31 CFR 29.322 - Disability benefits.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false Disability benefits. 29.322 Section 29.322 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits § 29.322 Disability benefits. If...

36 CFR 1211.525 - Fringe benefits.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 36 Parks, Forests, and Public Property 3 2012-07-01 2012-07-01 false Fringe benefits. 1211.525... Prohibited § 1211.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

31 CFR 29.343 - Disability benefits.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false Disability benefits. 29.343 Section 29.343 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits § 29.343 Disability benefits. (a...

36 CFR 1211.525 - Fringe benefits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Fringe benefits. 1211.525... Prohibited § 1211.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

13 CFR 113.525 - Fringe benefits.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Fringe benefits. 113.525 Section... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

31 CFR 29.343 - Disability benefits.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false Disability benefits. 29.343 Section 29.343 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits § 29.343 Disability benefits. (a...

45 CFR 2555.525 - Fringe benefits.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 45 Public Welfare 4 2012-10-01 2012-10-01 false Fringe benefits. 2555.525 Section 2555.525 Public... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

18 CFR 1317.525 - Fringe benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 2 2012-04-01 2012-04-01 false Fringe benefits. 1317... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

32 CFR 196.525 - Fringe benefits.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 2 2012-07-01 2012-07-01 false Fringe benefits. 196.525 Section 196.525... Prohibited § 196.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

13 CFR 113.525 - Fringe benefits.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Fringe benefits. 113.525 Section... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

32 CFR 196.525 - Fringe benefits.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 2 2011-07-01 2011-07-01 false Fringe benefits. 196.525 Section 196.525... Prohibited § 196.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

36 CFR 1211.525 - Fringe benefits.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 36 Parks, Forests, and Public Property 3 2014-07-01 2014-07-01 false Fringe benefits. 1211.525... Prohibited § 1211.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

18 CFR 1317.525 - Fringe benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 2 2013-04-01 2012-04-01 true Fringe benefits. 1317... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

31 CFR 29.322 - Disability benefits.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false Disability benefits. 29.322 Section 29.322 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits § 29.322 Disability benefits. If...

32 CFR 196.525 - Fringe benefits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 2 2010-07-01 2010-07-01 false Fringe benefits. 196.525 Section 196.525... Prohibited § 196.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

18 CFR 1317.525 - Fringe benefits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 2 2014-04-01 2014-04-01 false Fringe benefits. 1317... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

24 CFR 3.525 - Fringe benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Fringe benefits. 3.525 Section 3... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

38 CFR 23.525 - Fringe benefits.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Fringe benefits. 23.525... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

32 CFR 196.525 - Fringe benefits.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 2 2014-07-01 2014-07-01 false Fringe benefits. 196.525 Section 196.525... Prohibited § 196.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

45 CFR 2555.525 - Fringe benefits.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Fringe benefits. 2555.525 Section 2555.525 Public... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

45 CFR 2555.525 - Fringe benefits.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 45 Public Welfare 4 2013-10-01 2013-10-01 false Fringe benefits. 2555.525 Section 2555.525 Public... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

24 CFR 3.525 - Fringe benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Fringe benefits. 3.525 Section 3... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

38 CFR 23.525 - Fringe benefits.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Fringe benefits. 23.525... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

32 CFR 196.525 - Fringe benefits.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 2 2013-07-01 2013-07-01 false Fringe benefits. 196.525 Section 196.525... Prohibited § 196.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

18 CFR 1317.525 - Fringe benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 2 2010-04-01 2010-04-01 false Fringe benefits. 1317... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

13 CFR 113.525 - Fringe benefits.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Fringe benefits. 113.525 Section... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

38 CFR 23.525 - Fringe benefits.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Fringe benefits. 23.525... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

13 CFR 113.525 - Fringe benefits.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Fringe benefits. 113.525 Section... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

38 CFR 23.525 - Fringe benefits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Fringe benefits. 23.525... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

45 CFR 2555.525 - Fringe benefits.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 45 Public Welfare 4 2014-10-01 2014-10-01 false Fringe benefits. 2555.525 Section 2555.525 Public... benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any...

Mandatory retirement and labor-force participation of respondents in the Retirement History Study.

PubMed

Barker, D T; Clark, R L

1980-11-01

The Age Discrimination in Employment Act (ADEA) was amended in 1978 to prohibit mandatory retirement before age 70 in most occupations. The impact of this legislation on the probability of older persons remaining in the labor force is the primary concern of this article. Specifically, questions concerning which older workers are affected by mandatory-retirement provisions and the extent to which they are forced to retire and leave the labor force are examined. Tabular analysis of data from the Retirement History Study on persons aged 62-63 in 1969 shows significant variation in mandatory-retirement coverage between the public and private sectors and across industries, occupations, and demographic groups. Until age 65, the labor-force participation rate of those facing compulsory retirement is higher than or equal to that of those not covered but it drops significantly below the noncovered rate after 65. Logit analysis of the labor-force participation of persons before and after age 65 indicates that mandatory retirement at that age reduces the probability of retirement by approximately 16.7 percentage points for white men wage earners. This results in a decline in the labor-force participation rate of all men aged 66-67 of approximately 4 percentage points.

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

ERIC Educational Resources Information Center

Stephan, Yannick; Fouquereau, Evelyne; Fernandez, Anne

2008-01-01

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

Career Stories of Israeli Teachers Who Left Teaching: A Salutogenic View of Teacher Attrition

ERIC Educational Resources Information Center

Yinon, Hayuta; Orland-Barak, Lily

2017-01-01

Many countries experience a high percentage of teachers who leave the profession before retirement. Most of the explanations, such as teacher burnout, adopt a pathogenic point of view which perceives attrition as a negative work outcome. In contrast, the qualitative project that this article is based on, which characterizes the career…

26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Taxation of distributions and benefits. 1.403(b.... § 1.403(b)-7 Taxation of distributions and benefits. (a) General rules for when amounts are included...) Rollovers to individual retirement arrangements and other eligible retirement plans—(1) Timing of taxation...

Health and Retirement: Do Changes in Health Affect Retirement Expectations?

ERIC Educational Resources Information Center

McGarry, Kathleen

2004-01-01

Health plays a vital role in the decision making process of retirement for an employee. The changes in retirement expectations are driven to a much greater degree by change in health rather than change in income or wealth.

10 CFR 5.525 - Fringe benefits.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 1 2011-01-01 2011-01-01 false Fringe benefits. 5.525 Section 5.525 Energy NUCLEAR... Activities Prohibited § 5.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

31 CFR 29.344 - Survivor benefits.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false Survivor benefits. 29.344 Section 29.344 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits § 29.344 Survivor benefits. (a) The...

10 CFR 5.525 - Fringe benefits.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 1 2010-01-01 2010-01-01 false Fringe benefits. 5.525 Section 5.525 Energy NUCLEAR... Activities Prohibited § 5.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

10 CFR 5.525 - Fringe benefits.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 10 Energy 1 2013-01-01 2013-01-01 false Fringe benefits. 5.525 Section 5.525 Energy NUCLEAR... Activities Prohibited § 5.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

10 CFR 5.525 - Fringe benefits.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 10 Energy 1 2012-01-01 2012-01-01 false Fringe benefits. 5.525 Section 5.525 Energy NUCLEAR... Activities Prohibited § 5.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

31 CFR 29.344 - Survivor benefits.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false Survivor benefits. 29.344 Section 29.344 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits § 29.344 Survivor benefits. (a) The...

10 CFR 5.525 - Fringe benefits.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 10 Energy 1 2014-01-01 2014-01-01 false Fringe benefits. 5.525 Section 5.525 Energy NUCLEAR... Activities Prohibited § 5.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

22 CFR 19.11 - Survivor benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Survivor benefits. 19.11 Section 19.11 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.11 Survivor benefits. ...

22 CFR 19.11 - Survivor benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Survivor benefits. 19.11 Section 19.11 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.11 Survivor benefits. ...

22 CFR 19.11 - Survivor benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Survivor benefits. 19.11 Section 19.11 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.11 Survivor benefits. ...

22 CFR 19.11 - Survivor benefits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Survivor benefits. 19.11 Section 19.11 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.11 Survivor benefits. ...

22 CFR 19.11 - Survivor benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Survivor benefits. 19.11 Section 19.11 Foreign Relations DEPARTMENT OF STATE PERSONNEL BENEFITS FOR SPOUSES AND FORMER SPOUSES OF PARTICIPANTS IN THE FOREIGN SERVICE RETIREMENT AND DISABILITY SYSTEM § 19.11 Survivor benefits. ...

78 FR 55766 - Submission for Review: Civil Service Retirement System Survivor Annuitant Express Pay Application...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-11

... Annuitant Express Pay Application for Death Benefits, RI 25-51 AGENCY: U.S. Office of Personnel Management... Service Retirement System Survivor Annuitant Express Pay Application for Death Benefits, RI 25-51. As... widower, based on the report of death, when our records show the decedent elected to provide benefits for...

Analysis of Teacher Attrition

ERIC Educational Resources Information Center

Changying, Wang

2007-01-01

Ever since reform, opening up, and the development of the market economy, teacher attrition has reached an alarming proportion. In Liaoning province, more than 6,300 or 50 percent of the teachers either took early retirement or changed careers between 1979 and 1985. As a result, secondary and elementary schools in some regions have not been able…

Benefits of Single-Gender Education: Perceptions of Middle Grade Teachers

ERIC Educational Resources Information Center

Nattress, Deborah A.

2013-01-01

This quantitative study used descriptive statistics to evaluate data obtained from 179 middle grade teachers, grades 5-9, currently working in a single-gender environment, including public, private, and charter schools, with regard to the academic and behavioral benefits of single-gender education. The study used a survey created by Dr. John Fry…

Voices of Experience: Understanding the Retention of Veteran Secondary Mathematics Teachers

ERIC Educational Resources Information Center

Whitmore, Diane Marie

2009-01-01

Approximately 50% of teachers leave the profession within five years. A disproportionate number of those who leave are secondary mathematics teachers. Teacher retirements, policy changes, teacher turnover, and teacher requirements contribute to the mass departure from the teaching profession. This phenomenological qualitative study examined…

29 CFR 36.525 - Fringe benefits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Fringe benefits. 36.525 Section 36.525 Labor Office of the... Activities Prohibited § 36.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

29 CFR 36.525 - Fringe benefits.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 29 Labor 1 2013-07-01 2013-07-01 false Fringe benefits. 36.525 Section 36.525 Labor Office of the... Activities Prohibited § 36.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

29 CFR 36.525 - Fringe benefits.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 29 Labor 1 2014-07-01 2013-07-01 true Fringe benefits. 36.525 Section 36.525 Labor Office of the... Activities Prohibited § 36.525 Fringe benefits. (a) “Fringe benefits” defined. For purposes of these Title IX regulations, fringe benefits means: Any medical, hospital, accident, life insurance, or retirement benefit...

The Teacher Pay Gap Is Wider than Ever: Teachers' Pay Continues to Fall Further behind Pay of Comparable Workers

ERIC Educational Resources Information Center

Allegretto, Sylvia A.; Mishel, Lawrence

2016-01-01

An effective teacher is the most important school-based determinant of education outcomes. Therefore it is crucial that school districts recruit and retain high-quality teachers. This is increasingly challenging given that the supply of teachers has been greatly affected by high early to mid-career turnover rates, annual retirements of longtime…

The Importance of Selected Categories of Employee Benefits to Public Junior College Teachers.

ERIC Educational Resources Information Center

Barber, Ronald Jerry

The primary purpose of this dissertation is to establish categories of employee benefits and to discover their importance to public junior college teachers. Faculty at 50 public junior colleges in the United States were sent an Employee Benefit Questionnaire developed by the author (included in this document). It was found that junior college…

20 CFR 325.4 - Claim for unemployment benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Claim for unemployment benefits. 325.4 Section 325.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT REGISTRATION FOR RAILROAD UNEMPLOYMENT BENEFITS § 325.4 Claim for unemployment benefits. (a...

20 CFR 325.4 - Claim for unemployment benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Claim for unemployment benefits. 325.4 Section 325.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT REGISTRATION FOR RAILROAD UNEMPLOYMENT BENEFITS § 325.4 Claim for unemployment benefits. (a...

20 CFR 325.4 - Claim for unemployment benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Claim for unemployment benefits. 325.4 Section 325.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT REGISTRATION FOR RAILROAD UNEMPLOYMENT BENEFITS § 325.4 Claim for unemployment benefits. (a...

20 CFR 325.4 - Claim for unemployment benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Claim for unemployment benefits. 325.4 Section 325.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT REGISTRATION FOR RAILROAD UNEMPLOYMENT BENEFITS § 325.4 Claim for unemployment benefits. (a...

20 CFR 325.4 - Claim for unemployment benefits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Claim for unemployment benefits. 325.4 Section 325.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT REGISTRATION FOR RAILROAD UNEMPLOYMENT BENEFITS § 325.4 Claim for unemployment benefits. (a...

Pre-Retirement Rehearsal Project: A Bibliography of Pre-Retirement Planning.

ERIC Educational Resources Information Center

Ellenberg, Donna

This bibliography cites title, source/publisher, availability, and cost for information and materials on various aspects of pre-retirement planning. Materials may be specifically for the elderly/retired person or of general interest. Bibliographies and periodicals are included. These materials and information are listed under twenty-three…

Survey of TIAA-CREF Annuitant Households--Accumulated Net Worth and Current Savings Patterns.

ERIC Educational Resources Information Center

Heim, Peggy

A study was done of the savings patterns and financial resources of households receiving teacher's retirement insurance benefits. For the survey a mail questionnaire was sent in fall 1988 to a statistically drawn sample of Teachers Insurance and Annuity Association-College Retirement Equities Fund annuitants. Over 900 questionnaires were completed…

Educational Mismatch and Retirement

ERIC Educational Resources Information Center

Bender, Keith A.; Heywood, John S.

2017-01-01

Using a panel data set of scientists in the US, we examine the hypothesis that workers in jobs poorly matched to their education are more likely to retire. In pooled estimates, we confirm that the mismatched are more likely to retire and that among retirees, the mismatched retire at younger ages. Hazard function estimates also support the…

31 CFR 29.322 - Disability benefits.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 false Disability benefits. 29.322 Section 29.322 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits Service Performed After June 30...

31 CFR 29.343 - Disability benefits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Disability benefits. 29.343 Section 29.343 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits Calculation of the Amount of...

31 CFR 29.322 - Disability benefits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Disability benefits. 29.322 Section 29.322 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits Service Performed After June 30...

31 CFR 29.322 - Disability benefits.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance: Treasury 1 2011-07-01 2011-07-01 false Disability benefits. 29.322 Section 29.322 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits Service Performed After June 30...

31 CFR 29.344 - Survivor benefits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Survivor benefits. 29.344 Section 29.344 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits Calculation of the Amount of Federal...

31 CFR 29.344 - Survivor benefits.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 false Survivor benefits. 29.344 Section 29.344 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits Calculation of the Amount of Federal...

31 CFR 29.344 - Survivor benefits.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance: Treasury 1 2011-07-01 2011-07-01 false Survivor benefits. 29.344 Section 29.344 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits Calculation of the Amount of Federal...

31 CFR 29.343 - Disability benefits.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance: Treasury 1 2011-07-01 2011-07-01 false Disability benefits. 29.343 Section 29.343 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits Calculation of the Amount of...

31 CFR 29.343 - Disability benefits.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 false Disability benefits. 29.343 Section 29.343 Money and Finance: Treasury Office of the Secretary of the Treasury FEDERAL BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Split Benefits Calculation of the Amount of...

Military Benefits for Former Spouses: Legislation and Policy Issues

DTIC Science & Technology

2017-01-06

Military Benefits for Former Spouses: Legislation and Policy Issues Kristy N. Kamarck Analyst in Military Manpower January 6, 2017...pay. For example, military retirees who take federal civilian jobs and then retire from those jobs can waive their military retired pay and credit...previous overpayments and other recoupments required by law, amounts deducted as a result of forfeitures of retired pay ordered by a court-martial

Learning from the Learners: Preparing Future Teachers to Leverage the Benefits of Laptop Computers

ERIC Educational Resources Information Center

Grundmeyer, Trent; Peters, Randal

2016-01-01

Technology is changing the teaching and learning landscape. Teacher preparation programs must produce teachers who have new skills and strategies to leverage the benefits of laptop computers in their classrooms. This study used a phenomenological strategy to explain first-year college students' perceptions of the effects of a 1:1 laptop experience…

Granting Teachers the "Benefit of the Doubt" in Performance Evaluations

ERIC Educational Resources Information Center

Rogge, Nicky

2011-01-01

Purpose: This paper proposes a benefit of the doubt (BoD) approach to construct and analyse teacher effectiveness scores (i.e. SET scores). Design/methodology/approach: The BoD approach is related to data envelopment analysis (DEA), a linear programming tool for evaluating the relative efficiency performance of a set of similar units (e.g. firms,…

20 CFR 335.6 - Payment of sickness benefits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Payment of sickness benefits. 335.6 Section 335.6 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT SICKNESS BENEFITS § 335.6 Payment of sickness benefits. (a) General rule. Except as provided...

20 CFR 335.6 - Payment of sickness benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Payment of sickness benefits. 335.6 Section 335.6 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT SICKNESS BENEFITS § 335.6 Payment of sickness benefits. (a) General rule. Except as provided...

20 CFR 335.6 - Payment of sickness benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Payment of sickness benefits. 335.6 Section 335.6 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT SICKNESS BENEFITS § 335.6 Payment of sickness benefits. (a) General rule. Except as provided...

20 CFR 335.6 - Payment of sickness benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Payment of sickness benefits. 335.6 Section 335.6 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT SICKNESS BENEFITS § 335.6 Payment of sickness benefits. (a) General rule. Except as provided...

Racial and ethnic differences in the retirement prospects of divorced women in the Baby Boom and Generation X cohorts.

PubMed

Butrica, Barbara A; Smith, Karen E

2012-01-01

Blacks, Hispanics, and divorced women have historically experienced double-digit poverty rates in retirement, and divorce and other demographic trends will increase their representation in future retiree populations. For these reasons, we might expect an increase in the proportion of economically vulnerable divorced women in the future. This article uses the Social Security Administration's Modeling Income in the Near Term (version 6) to describe the likely characteristics, work experience, Social Security benefit status, and economic well-being of future divorced women at age 70 by race and ethnicity. Factors associated with higher retirement incomes include having a college degree; having a strong history of labor force attachment; receiving Social Security benefits; and having pensions, retirement accounts, or assets, regardless of race and ethnicity. However, because divorced black and Hispanic women are less likely than divorced white women to have these attributes, income sources, or assets, their projected average retirement incomes are lower than those of divorced white women.

Incorporating Employee Heterogeneity into Default Rules for Retirement Plan Selection

ERIC Educational Resources Information Center

Goda, Gopi Shah; Manchester, Colleen Flaherty

2013-01-01

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

12 CFR 313.140 - Future benefits.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Future benefits. 313.140 Section 313.140 Banks... CORPORATE DEBT COLLECTION Civil Service Retirement and Disability Fund Offset § 313.140 Future benefits. Unless otherwise prohibited by law, the FDIC may request that a debtor's anticipated or future benefit...

12 CFR 313.140 - Future benefits.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Future benefits. 313.140 Section 313.140 Banks... CORPORATE DEBT COLLECTION Civil Service Retirement and Disability Fund Offset § 313.140 Future benefits. Unless otherwise prohibited by law, the FDIC may request that a debtor's anticipated or future benefit...

12 CFR 313.140 - Future benefits.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Future benefits. 313.140 Section 313.140 Banks... CORPORATE DEBT COLLECTION Civil Service Retirement and Disability Fund Offset § 313.140 Future benefits. Unless otherwise prohibited by law, the FDIC may request that a debtor's anticipated or future benefit...

12 CFR 313.140 - Future benefits.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Future benefits. 313.140 Section 313.140 Banks... CORPORATE DEBT COLLECTION Civil Service Retirement and Disability Fund Offset § 313.140 Future benefits. Unless otherwise prohibited by law, the FDIC may request that a debtor's anticipated or future benefit...

12 CFR 313.140 - Future benefits.

Code of Federal Regulations, 2014 CFR