The Securities and Exchange Commission has launched a "Just for Teachers" section on its Web site to assist public school teachers in grades K-12 evaluate and select appropriate investments for employer-sponsored 403(b) retirement savings plans and other savings vehicles. The functions of this site are briefly described in this article.

Although estimating how many school districts offered early retirement plans during 1990-91 is difficult, the practice is fairly widespread and is generally initiated by states, not local school districts. Early retirement options (an alternative to massive layoffs) were offered teachers and administrators in New York City, Washington, D.C.,…

Summarizes the status of teacher pension plans in Canada's 10 provinces and considers their current role in renewing and downsizing educational systems in some provinces. Discusses pensions' use as economic instruments for provincial and national development and questions assumptions underlying the rhetoric celebrating their contribution to the…

Higher salaries and improved working conditions have combined to make teaching a more attractive profession and to reduce teacher turnover rates. At the same time, however, the teaching work force has aged and faces problems in retirement programs. All levels of government should work with interested groups to find solutions to six major problems…

This seven-section report examines the pension-related behavior of older public employees, particularly California teachers. Section I introduces the benefit option situation. Section II surveys previous studies focusing on the relationship between Social Security wealth and the probability of retirement. Section III describes the California State…

The annual Financial Report of the Teachers' Retirement System of Louisiana is divided into six main sections. The Introductory Section includes the letter of transmittal, names of the Board of Trustees, staff, and consultants; the organization chart; copy of certificate of achievement for excellence in financial reporting for 1995 financial…

In an effort to discover the impact of early retirement plans on school districts and early retirees, researchers sent questionnaires to 147 superintendents in districts that offer early retirement plans and to 51 early retirees from those districts. Responses were received from 98 administrators and 46 retirees. Fiscal needs were seen by…

In the Manhart case, the Supreme Court ruled that it is unconstitutional for women to be required to make higher payments into a retirement fund than do men to receive the same benefits. A district judge ruled elsewhere that a plan calling for equal payments but reduced monthly benefits for women is constitutional. (IRT)

Uses question-and-answer format to discuss whether employer contributions to 403(b)(7) custodial mutual-fund accounts subject employer to the reporting and disclosure requirements of Title I of the Employee Retirement Income Security Act (ERISA). Also discusses the self-correction of excess contributions to a 403(b) program per the Internal…

This paper is the National Council on Teacher Quality's (NCTQ) fourth annual review of state laws, rules and regulations that govern the teaching profession. This year's "Yearbook" takes a different approach than the past editions, as it is designed as a companion to the 2009 "State Teacher Policy Yearbook", NCTQ's most recent…

Current methods of funding teachers' retirement systems, which base pensions on final salaries, are inequitable because they are not related to school districts' ability to pay and because they require some teachers to subsidize others. A five-state survey shows it is common for pensions to be funded by school districts and teachers, sometimes…

School districts offer teacher early retirement incentive plans (TERIPs) as an opportunity to hire less expensive teachers, reduce fringe benefits costs, and eliminate teaching positions. Discusses reasons for teachers to accept TERIP, and describes a computer model that allows school officials to calculate and compare costs incurred if an…

The Teacher Follow-up Survey (TFS) is sponsored by the National Center for Education Statistics (NCES) on behalf of the U.S. Department of Education and is conducted by the U.S. Census Bureau. TFS is a follow-up survey of selected elementary and secondary school teachers who participated in the Schools and Staffing Survey (SASS). SASS is the…

This booklet provides a history of teacher retirement benefits in the state of Texas from 1937-97, offering highlights of important state legislation related to retirement and its benefits. In 1936, Texas citizens approved an amendment to the Texas constitution establishing a retirement system for public school employees. Enacting legislation…

Offers editorial opinion and excerpts from letters discussing pension requirements for teachers in the Soviet Union. Criticizes the policy of requiring teachers to put in a strictly enforced number of years of service to become eligible to receive a pension. (DK)