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Fefferman, Arthur S.; Brundige, N. Eugene – Instructor, 1980
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…
Descriptors: Federal Programs, Government Employees, Retirement Benefits, Taxes
Peer reviewed Peer reviewed
Shapiro, Larry E. – Journal of College and University Law, 1980
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)
Descriptors: College Faculty, Federal Legislation, Federal Regulation, Higher Education