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Download full textCostrell, Robert M.; Podgursky, Michael – National Center for Analysis of Longitudinal Data in Education Research, 2009
While it is generally understood that defined benefit pension systems concentrate benefits on career teachers and impose costs on mobile teachers, there has been very little analysis of the magnitude of these effects. The authors develop a measure of implicit redistribution of pension wealth among teachers at varying ages of separation. Compared…
Descriptors: Teacher Retirement, Retirement Benefits, Faculty Mobility, Costs
Direct linkCostrell, Robert M.; Podgursky, Michael J. – National Center on Performance Incentives, 2007
Defined Benefit pension plans often generate odd time patterns of benefits. One typical pattern exhibits low accrual in early years, accelerating in mid-late years, followed by dramatic decline, or even negative returns in years that are relatively young for retirement. We consider four states for specific analysis: Arkansas, Missouri, California…
Descriptors: Retirement Benefits, Retirement, Incentives, Teacher Retirement
Costrell, Robert M.; Podgursky, Michael – National Center for Analysis of Longitudinal Data in Education Research, 2007
Defined Benefit pension plans often generate odd time patterns of benefits. One typical pattern exhibits low accrual in early years, accelerating in mid-late years, followed by dramatic decline, or even negative returns in years that are relatively young for retirement. We consider four states for specific analysis: Arkansas, Missouri, California…
Descriptors: Retirement Benefits, Teacher Retirement, Audits (Verification), Personnel Policy
