Private-college presidents often draw scrutiny for their hefty compensation packages, but most of them have a ready comeback: I could make a lot more money in the corporate world. While this statement is surely sometimes true, it is also true that some of the nation's top-paid presidents continue to receive perks that their corporate counterparts…

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)

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)

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)

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 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…

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…

Presents four papers discussing issues in the regulation of employer pensions, trends in pension coverage and benefit receipt, restrictive pension provisions and older workers, and indexing retirement benefits. (JAC)

This document's seven papers examine compensation and employment risk in the United States and Canada. "Introduction" (John A. Turner) discusses compensation risk bearing in labor markets. "Wage and Job Risk for Workers" (John A. Turner) explores the problems of macroeconomic instability, job turnover, job and earnings…