The tension at the heart of pension politics is the incentive to satisfy today's claimants in the here-and-now at the expense of long-term concerns. Rules and auditing standards are intended to tame this kind of short-sighted behavior in the private sector. In the public sector, the primary safeguard is the hope that public officials will not be…

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

The data presented in this combined report--"Rankings & Estimates"--provide facts about the extent to which local, state, and national governments commit resources to public education. As one might expect in a nation as diverse as the United States--with respect to economics, geography, and politics--the level of commitment to…

This document presents an extensive report on retirement income prepared by the Congressional Research Service at the request of Congressman Dan Rostenkowski. The report consists of an executive summary, an overview of the issue, and a series of background papers. Part I provides an overview of retirement income for an aging population and…

The Association of Universities and Colleges of Canada's comments on Canada's 1987 White Paper on Tax Reform are presented. The comments relate primarily to five income tax issues: charitable giving to colleges and universities, faculty pensions, tuition, the reporting of tax deductions at source, and research and development efforts. For each…

Proceedings of a 1980 Brown University conference on faculty retirement are presented. Papers and authors are as follows: "A Review of Current Legal Status and National Policy Issues" (Laura C. Ford); "Mandatory Retirement Age Legislation for Tenured Faculty: The Policy Issues and Their Context" (W. Lee Hansen);…

This document contains two papers on connections between work and health and policy options for improving the health of working families. "Foreword" (James A. Auerbach) places the two papers in the context of recent research on the connections between work, family, and health. Chapter 1's overview addresses the changing nature of work,…