For the last two decades, Ohio has given its new public school teachers choices among retirement plans. Early in their employment, they are handed a form that allows them to opt for a traditional pension plan, a 401(k)-style defined-contribution (DC) plan, or a plan that combines elements of each. If they make no affirmative decision at all--that…

Empirical evidence of tax shelter usage is sparse. These data add weight to earlier concerns about whether tax incentives to save for retirement benefit upper-income groups more than middle- and lower-income groups and present the importance of different sources of income in providing retirement funds for this group. (Author/RC)

A survey of 38 community college districts, including all community colleges in Ohio as well as a representative nationwide sample, was conducted by Cuyahoga Community College (CCC) in December 1979 to solicit information on faculty compensation during 1979 and to determine CCC's relative position among similar institutions with regard to…