Greater attention has been focused on the role that employer-sponsored retirement plans and individual savings must play in ensuring retirement income security. Alternative tax retirement planning opportunities currently available to college personnel are explored. (MLW)

The debate about the "cashability" of faculty pension benefits raises questions about intent, fairness, and who controls what. Boards must weigh whether to allow faculty and staff to withdraw or transfer pension funds such as TIAA-CREF (Teachers Insurance and Annuity Association-College Retirement Equities Fund). (Author/MSE)

This report of a survey conducted in the fall of 1988 represents compensation trends for college and university Chief Executive Officers (CEOs) in 1,005 institutions of higher education. A profile of participating institutions classifies the institutions by system structure, operating budget, endowment, enrollment, number of employees,…

The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

Given the right incentives, many college faculty will retire early. With mandatory retirement of tenured faculty soon to be abolished, institutions may need to revamp their pension plans and introduce voluntary retirement-incentive options. These options include phased- and full-retirement programs. (Author/MSE)

This volume is part one of a three-part report of the Educational Research Service (ERS) "National Survey of Fringe Benefits in Public Schools." Data were derived from a 2-part questionnaire that was mailed to 1,918 United States public school systems. A total of 810 school systems responded, creating a 42 percent response rate. Information is…

This report provides data on salaries, benefits, and perquisites commonly included in total compensation packages available to higher education chief executives, along with data on employment policies and practices, based on a survey of 1,012 institutions. An executive summary presents findings, observations, and historical trends. Data are then…

A number of economic and social factors suggest that this is an appropriate time for colleges and universities to review employee retirement plans. Information that employees should have for retirement planning is reviewed, and basic principles for institutions to use in selecting a pension company are outlined. (MSE)

Nearly a million teachers will reach retirement age in the next 9 to 11 years. This report presents a complete state-by-state overview of the retirement programs available to America's teachers. Chapter 1 presents the issues of teacher aging, retirement, and early retirement and asks how school districts might effectively manage the retirement and…

Successful phased retirement plans enable senior faculty to ease into retirement, relieve financial pressures on participating institutions, and permit upward mobility for junior faculty. Responses from 62 of the 72 land-grant institutions in the United States and Puerto Rico reveal that 11 had implemented plans that enable individuals between a…

The uncapping of college faculty retirement age in 1994 has implications for tenure, retirement programs, and potential for age discrimination litigation. Institutions should carefully examine the probable impact of the change on the quality of their academic programs and financial situation and develop contingency plans as early as possible. (MSE)

Changes in retirement patterns at colleges and universities can be expected because of demographic reasons and because of federal and state legislation uncapping mandatory retirement. Institutional policies that will encourage reluctant older faculty to retire need to address the three fundamental components of successful employee retirement: (1)…

This book presents human resources issues that will affect the financial management of colleges and universities as they move into the 21st century. It examines how business managers and human resources managers must balance human resources management policies and practices against the financial demands on the institution. It discusses the…

The sixth biennial National Survey of Fringe Benefits in Public Schools focuses on a wide range of fringe benefit practices offered all professional personnel. Data were collected from a national panel sample stratified by enrollment size and are reported separately for large, medium, small, and very small systems for five levels of per pupil…

The sixth biennial National Survey of Fringe Benefits in Public Schools focuses on a wide range of fringe benefit practices offered all professional personnel, including leave policies, insurance coverage, tuition reimbursements, and expense account allowances. Data were collected from a national panel sample stratified by enrollment size and are…