Most National Education Association (NEA) members are covered by a type of retirement plan called a defined benefit pension plan, which provides a specific benefit periodically throughout an employee's retirement. This report provides an overview of the federal tax rules relating to the different types of retirement plans, savings plans, health…

The various retirement income options available to TIAA-CREF participants and federal taxes on each option are explained. The importance of early planning for retirement income is stressed and it is suggested that assessment of future financial needs will indicate the most appropriate settlement mode for retirement. (SF)

Information on retirement investment planning is provided for college and university human resource managers, focusing on what employees need to know about maximizing contributions to the 403(b) plan without becoming liable for penalties for excessive savings. Calculations are explained and illustrated with a hypothetical case and data charts.…

This update of a report originally issued in 1990 provides an overview of the federal tax rules as they pertain to different types of employee-benefit plans that are available to members of the National Education Association (NEA) through their employers. The report is based on the law in effect as of August 15, 1994. Section 1 examines retirement…

This article reviews and comments on various issues addressed by the 1994 Internal Revenue Service (IRS) audit guidelines for nonprofit organizations. It focuses on topics especially relevant to colleges and universities, such as unrelated business income, employment taxes, fringe benefits, fund raising, research and contracts, scholarships and…

This booklet is intended to inform (not advise) older Kansans about eligibility requirements and benefits provided by state and federal programs. Financial assistance programs discussed are Social Security, railroad retirements, veterans' benefits, unrestricted general assistance, Employee Retirement Income Security Act, food stamps, Low Income…

This booklet, translated into Spanish, is intended to inform (not advise) older Kansans about eligibility requirements and benefits provided by state and federal programs. Financial assistance programs discussed are Social Security, railroad retirements, veterans' benefits, unrestricted general assistance, Employee Retirement Income Security Act,…