Watch for a reversal of the early-retirement trend as America's labor pool shrinks and life expectancy rates climb. (Author)

Describes Governmental Accounting Standards Boards' (GASB) proposed new standards addressing the recognition, measurement, and reporting of other postemployment benefits (excluding pension benefits), the most common of which are health-care benefits. Includes a lengthy table of tentative GASB decisions on other postemployment benefits. Suggests…

Although the rules for public-employee pension funds vary, they operate under the same guidelines. Throughout their careers, teachers and other state and local employees contribute portions of their salaries into retirement funds managed by states and municipalities. In almost all cases, the employers also pitch in a percentage of the employees'…

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…

One of the major issues about college retirement programs is that of investment options and transferability of TIAA and/or CREF funds to alternative funds. Basic principles to be considered by college trustees involved in review or revision of their institution's pension plan are discussed. (MLW)

Greater attention has been focused on the role that employer-sponsored retirement plans and individual savings must play in ensuring retirement income security. Alternative tax retirement planning opportunities currently available to college personnel are explored. (MLW)

Shows the estimated comparisons between benefits five employees of the Dekalb (Georgia) school system would receive under social security and under the alternative plan the district has created. (IRT)

With the variety of available investment options and a volatile securities market, it is vital that boards make wise choices about employee retirement programs. Issues to consider when discussing pension-plan changes are presented. (Author/MLW)

The changes in living arrangements of elderly South African women when they become eligible for pension is documented in detail. Once a woman becomes pension-eligible, the number of co-resident women in their 30s are reduced and children below 5 years increase. The elderly woman assumes a caretaker role for her grandchildren in return for support…

Given the growing interest in a privatized Social Security system and the lack of adequate retirement planning among many people in the United States, many households are often ill prepared for retirement. The outlook for low-income populations is even bleaker because they are often not privy to the same financial education and asset-building…

Alternative college retirement programs and features of a desirable retirement program are discussed. The historical, social, and economic forces that prompt institutions to consider alternative programs are identified. The present position of college faculty in terms of retirement options is also addressed. Since its inception, the Teachers…

Congress' proposed revision of the Internal Revenue Code could have a significant impact on the retirement options available to educators. Some retirement and tax shelter plans are reviewed including: Individual Retirement Accounts, Keogh plans, Section 403(b) of the Code, and retirement and estate planning. (MLW)

Politicians are increasingly pressuring school districts to improve instruction while holding down costs. To achieve this aim, western New York school districts are experimenting with mutual gains bargaining, an alternative negotiation process based on Roger Fisher and William Ury's 1991 book "Getting to Yes." Instead of bargaining from…

Back in middle school Dr. Paquita Friday began helping keep books at her grandmother's pharmacy during inventory. It was no chore, she recalls. It was fun. By then, of course, she already knew she had a knack for numbers. Today Friday is gaining recognition for her research in accounting stock market disclosures and winning awards for her teaching…

As conceived by the Council for Adult and Experiential Learning (CAEL), Lifelong Learning Accounts (LiLAs[SM]) are employer-matched, portable individual accounts used to finance employee education and training. They provide employees with an affordable means of upgrading their skills and knowledge, while helping to meet the needs of employers and…