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Identifying Teacher Salary Spiking and Assessing the Impact of Pensionable Compensation Reforms in Illinois
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Dan Goldhaber; Cyrus Grout; Kristian L. Holden – Journal of Education Human Resources, 2024
Defined benefit (DB) pension plans incentivize "salary spiking," where sharp increases in pay are leveraged into significantly higher levels of retirement compensation. While egregious instances of salary spiking occasionally make headlines, there is little guidance on the definition of salary-spiking behavior or understanding of its…
Descriptors: Teacher Salaries, Retirement Benefits, Teacher Retirement, Compensation (Remuneration)