Descriptor
Publication Type
| Reports - General | 3 |
| Journal Articles | 2 |
| Guides - Non-Classroom | 1 |
Education Level
Audience
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Laws, Policies, & Programs
| Social Security Act | 1 |
Assessments and Surveys
What Works Clearinghouse Rating
Peer reviewedOzawa, Martha N. – Social Work, 1984
Reviews the conditions that prevailed before the passage of the 1983 amendments to the Social Security Act, the probable effects of the amendments, and the future direction of social security. Questions whether the amendments have in reality rescued social security from financial insolvency and discusses the concept of intergenerational equity.…
Descriptors: Federal Legislation, Finance Reform, Retirement Benefits, Taxes
Mangan, Katherine S. – Chronicle of Higher Education, 1987
New federal tax law requiring employees to pay taxes on a large sum of money at one time rather than over the course of retirement makes college retirement "buyout plans" no longer feasible and hampers colleges' efforts to thin faculty ranks after the uncapping of the mandatory retirement age. (MSE)
Descriptors: Aging in Academia, College Faculty, Early Retirement, Federal Legislation
Download full textNational Education Association, Washington, DC. Research Div. – 1995
This update of a report originally issued in 1990 provides an overview of the federal tax rules as they pertain to different types of employee-benefit plans that are available to members of the National Education Association (NEA) through their employers. The report is based on the law in effect as of August 15, 1994. Section 1 examines retirement…
Descriptors: Compensation (Remuneration), Compliance (Legal), Elementary Secondary Education, Employee Assistance Programs
