Information about pensions offered to employees of 17 Ontario universities is presented. For each of the 17 universities' pension plans, the following types of information are provided: type of plan; eligibility; member contribution; university contribution; benefits on normal retirement, on early retirement, on termination, and on death; model…

This report presents five case studies which provide a comprehensive description of the programs and services available to union retirees in different communities. The five communities reflect a diversity of geographical locations, economic base, occupational structure, and unions represented. Pittsburgh, Pennsylvania; Miami, Florida;…

This report relates the operations of the Manitoba Teachers' Retirement Allowances Fund for its fiscal year ended on December 31, 1982. A copy of the Provincial Auditor's Report on the Accounts is attached as well as the related financial statements. Included in the report are: (1) graphs displaying notable financial and statistical items; (2)…

Three types of structures used in university systems to permit faculty and staff to take advantage of voluntary Tax Sheltered Annuity (TSA) programs are discussed. An innovative system at the University of Nevada is described. (MLW)

The debate over whether and how TIAA-CREF should provide equal periodic retirement benefits to men and women despite different life expectancies is discussed, along with the status of court litigation and company action. (MSE)

A bridge benefit plan designed to provide an adequate income at age 65 so that faculty and senior administrators at Washington University, St. Louis, Missouri, can choose to retire at an early age, while deferring receipt of their TIAA-CREF annuity benefits during the bridge period, is described. (MLW)

Higher education's largest pension companies and others involved in the faculty retirement fund market can expect to face questioning about their investment policies and long-term performance. The Teachers Insurance and Annuity Association and College Retirement Equities Fund (TIAA-CREF) have been sharply criticized for their investment strategies…

Every year there is a substantial flow of people into teaching roles as entrants or as movers from one school to another. Each such move involves attraction of the person to the job. Data for 1999-2000 reveal several important findings about teacher staffing. In 1999-2000, out of a teaching workforce of about 3.45 million, there were about 535,000…

The electoral victory of Lu?s In?cio "Lula" da Silva in the presidential elections of 2002 epitomized two decades of social and political transformations in Brazil. Nevertheless, instead of launching an alternative mode of doing politics, the program of the Workers' Party affirmed a state logic with a view to gradually updating the…

Results of a 1983 survey of pension plans in 17 Ontario, Canada, universities are presented. Information is provided on the following areas: type of plan, eligibility, member contributions, university contributions, benefits on normal retirement (age 65) and on early retirement (age 55), trustee and investment manager, and pension committee…

This report presents the results of a 50-state survey of the laws defining the reporting, disclosure and investment standards that govern public employee retirement systems. In addition to reviewing these laws, the report describes the legislative and executive oversight of public retirement systems mandated by state law. The data for the report…

Describes Australia's retirement income arrangements, including age pension, private pensions, changes in provisions by the federal government, and factors that shaped changes. Notes that difficulties experienced by the government in introducing changes underscore political sensitivity of retirement income policy in Australia. (Author/NB)

Strategic benefit planning is a management process that establishes overall objectives that form the basis for decision making on all elements of indirect compensation. The Tax Reform Act of 1986 and implications to tax-sheltered annuities are discussed. An example of a statement of university policy on employee benefits is appended. (MLW)

Two proposals before Congress threaten to offset the delicate balance in pension plan design. The significance of the normal retirement feature in plan design, some possible program design changes, and how the pension arrangements of higher education institutions would be affected are discussed. (MLW)

An officer of the Teachers Insurance and Annuity Association-College Retirement Equities Fund responds to an article criticizing the funds' pension policy issues and performance. (MSE)