Eligibility for an IRA has been severely changed by the Tax Reform Act of 1986. In 1987 educators who have a retirement plan administered by their employer will face new eligibility rules. For self-employment income, a Keogh plan is an excellent way to shelter income and provide retirement income. (MLW)

Fefferman argues that mandatory Social Security coverage for teachers and other government employees assures their own pension protection and equalizes their contributions with their potential Social Security benefits. Brundige feels that teachers already have superior retirement plans and should not be forced to bail out the ailing Social…

Labor-related issues to be considered by the Supreme Court include veterans' rights to reemployment, union organizing practices, pension entitlements, and the taxability of back pay recovered in damage suits. (JOW)

Important considerations for institutions wanting to establish supplementary early retirement benefits to encourage the practice are outlined. Regulations concerning pension plans, tax-sheltered annuities, and deferred compensation are reviewed. Individually negotiated early retirement supplements are not recommended. (MSE)

The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

The Association of Universities and Colleges of Canada's comments on Canada's 1987 White Paper on Tax Reform are presented. The comments relate primarily to five income tax issues: charitable giving to colleges and universities, faculty pensions, tuition, the reporting of tax deductions at source, and research and development efforts. For each…

The influences that demographic changes may have on the design of private pension plans in the twenty-first century are examined. Major demographic factors to be considered include the aging of the population, declining mortality rate, potential for an even lower mortality rate, improved health for all ages and especially for older workers, and…

Life expectancy trends are examined from a policy maker's perspective. Since the late 1960's, life expectancy among the U.S. elderly has increased at unprecedented rates, from 70.2 years in 1965 to 74.5 years in 1983. Although unforeseeable events, such as outbreaks of new diseases, are not reflected in the projections, current projections assume…

Faulty laws, unfair practices, and years of tradition in the workplace keep women from economic equality. The Economic Equity Act proposed by Congress will address inequalities in tax and retirement matters, the need for better dependent care, nondiscrimination in insurance, regulatory reform, and child support enforcement. (IS)