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)

This monograph reports on an inquiry into the likely distributional effects of recent reductions in the payment of unemployment insurance to recipients of pension and social security benefits and its potential effects on labor market and consumption behavior of older people. An introductory chapter provides facts about unemployment insurance and…

This study estimates the effects on pension benefits received by women that would result from some of the changes recommended in 1981 by the President's Commission on Pension Policy. The author argues that the private pension system now presents several barriers to the attainment of benefits by women. (SSH)

Declining enrollments in the 1980s, increasing financial pressures, and declining faculty vigor (publications) are publicized, but long-range planning to combat these problems is encountered less frequently. Early retirement is suggested as one response to meeting these challenges. (Author/MLW)

The Employment Retirement Income Security Act of 1974 provides vesting requirements for private pension plans but not transfer of vested monies to the new employer when an employee changes jobs. Unless problems of increased employer costs and possible employee benefit losses are resolved, a mandatory portable pension concept is unlikely. (MF)

A study was done of the savings patterns and financial resources of households receiving teacher's retirement insurance benefits. For the survey a mail questionnaire was sent in fall 1988 to a statistically drawn sample of Teachers Insurance and Annuity Association-College Retirement Equities Fund annuitants. Over 900 questionnaires were completed…

Excellent benefits and income from outside sources have made up some of the drastic difference between the earnings of college presidents and those of their counterparts in industry. At the same time, closer attention is being paid to their performance. (MSE)

The potential impact of the new nondiscrimination requirements of the Tax Reform Act of 1986 in faculty pension plans is devastating for faculty. The faculty's pension program's ability to survive in a form that serves the mutual interests of both faculty and institution is now in question. (MLW)

This paper presents a method for higher education faculty and staff to assess pension plan objectives by determining a retirement income replacement ratio to maintain the salary-based preretirement standard of living. The paper describes the RETIRE Project which researches income replacement using the federal government's annual "Consumer…

This article reviews and comments on various issues addressed by the 1994 Internal Revenue Service (IRS) audit guidelines for nonprofit organizations. It focuses on topics especially relevant to colleges and universities, such as unrelated business income, employment taxes, fringe benefits, fund raising, research and contracts, scholarships and…

A study compared the compensation packages offered to private sector and Federal white-collar employees. The conclusions drawn in the study were based on data from previous and ongoing research conducted by the General Accounting Office (GAO). Analysis of these data revealed that whereas the Employment Cost Index has shown a cumulative increase of…

This paper analyzes four personal financial planning "expert systems," which institutions of higher education might offer their employees. Such computerized planning systems, like comprehensive plans and professional planners, help families manage their assets and obligations during their lifetimes and plan for distributing their wealth…

This book contains 14 original research chapters on various aspects of the employee benefits systems of Canada and the United States. Following an introduction by William Alpert and Stephen Woodbury and an overview chapter, "Does the Composition of Pay Matter?" (Sherwin Rosen), Part 1 of the book consists of three chapters that treat the…

This document, examining transition to retirement from a sociological perspective, consists of four sections and a 14-item bibliography. The first section traces the evolution of West German retirement from what was considered a new phenomenon into what is now commonly assumed to be a normal or even natural life stage. The second section discusses…

A wide range of fringe benefit practices offered to superintendents are summarized in this report. Based on a national panel sample stratified by enrollment size, results are reported separately according to four enrollment groupings by size, per pupil expenditure, and geographic region. Data on leave policies, insurance coverage, retirement…