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Download full textGoldhaber, Dan; Grout, Cyrus; Holden, Kristian – National Center for Analysis of Longitudinal Data in Education Research (CALDER), 2020
Defined benefit (DB) pension systems determine the size of pension payments using an employee's "final average salary". Thus, employees enrolled in DB pension systems face an incentive to "salary spike" -- strategically increase late career pensionable compensation -- to increase their retirement income. This is an important…
Descriptors: Retirement Benefits, Teacher Retirement, Teacher Salaries, Incidence
