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Matthews, Janet R. – Teaching of Psychology, 2013
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.…
Descriptors: College Faculty, Teacher Retirement, Preretirement Education, Teacher Employment Benefits
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Jackson, Robert E.; Sneathen, L. Dwight, Jr.; Veal, Timothy R. – American Journal of Business Education, 2012
This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…
Descriptors: Accounting, Retirement Benefits, Documentation, Taxes