Early retirement programs do not necessarily result in the greatest savings. To ensure a successful program, employers must consider all factors that influence an employee's decision to participate. (JOW)

This article discusses the long-term growth of employee-benefit plans (which have grown tremendously since 1950) and assesses this trend in terms of real gains. The article states that contributions, by 1970, were nine times greater and benefit outlays 14 times greater than in 1950, and the number of persons covered by most types of benefits grew…

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)

Indiana University's experiences with trying to cancel an increasingly expensive early retirement system illustrates some of the ways in which faculty retirement benefits are subject to attack and some of the potential and weaknesses of the traditional faculty governance mechanisms in trying to shape a response. (MSE)

The extent, causes, and possible consequences of underfunded teacher pensions are examined. The analysis is divided into two separate studies. Essay I, "Appraising the Funding Status of Teacher Pensions: An Econometric Approach," examines the funding status of teacher pension plans for the 50 states and for selected localities for the…

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)

Some superintendents and school board members tout early retirement plans as a way to reduce school personnel costs and offer attractive employee benefit at the same time. However, such plans are not always a sound idea. Potential benefits depend on a district's financial outlook, its staffing structure, and its goals for students. (MLH)

The near-collapse of the American financial system has led to a search for its causes and ways to prevent it from happening again. Many political leaders blame at least some of the sub-prime mortgage crisis on mistakes caused by financially "illiterate" consumers and propose to solve that problem with mandatory classes in personal finance.…

A study documented the continued backloading of pension benefits and the extent of retirement incentives by examining pension accrual in 1,183 U.S. defined benefit pension plans in 1979 and in one large Fortune 500 firm in 1984. Among the findings on the defined benefit pension plans were the following: many plans exhibit significant backloading;…

While corporations have been offering early retirement to their employees for a number of years, universities and colleges have only recently used such programs to create change. This survey was conducted to determine how professors are faring as relative newcomers to early retirement programs. Questionnaires were mailed to 159 colleges and…

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 describes the present status of benefit planning in the junior colleges, discusses the principles governing benefit plans, and raises questions regarding the development of sound benefit plans in light of the needs of individual faculty and staff as well as of the goals of the institution. The base of the study was a questionnaire…

An article based on a speech to the 24th National Conference on Higher Education of the American Association for Higher Education, Chicago, March 3, 1969. (AP)

Outlines the provisions of the Simplified Employee Pension plan, which is, essentially, an employer-sponsored Individual Retirement Account. Available from the Louisiana State Bar Association, 225 Baronne Street, Suite 210, New Orleans, Louisiana 70112; sc $2.50. (IRT)

Retirement benefits offered by Ontario's 17 universities to instructional and non-instructional staff are reported. Pension plans are summarized, and each institution's policy and practices are also presented separately. Information about plans includes type of plan, eligibility, member and university contributions, and benefits and standard…