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Goda, Gopi Shah; Manchester, Colleen Flaherty – Journal of Human Resources, 2013
We study the effect of incorporating heterogeneity into default rules by examining the choice between retirement plans at a firm that transitioned from a defined benefit (DB) to a defined contribution (DC) plan. The default plan for existing employees varied discontinuously depending on their age. Employing regression discontinuity techniques,…
Descriptors: Employees, Retirement Benefits, Planning, Decision Making
Murphy, Cornelius – Business Officer, 1995
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…
Descriptors: College Stores, Colleges, Contracts, Fellowships