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…

One of the major issues about college retirement programs is that of investment options and transferability of TIAA and/or CREF funds to alternative funds. Basic principles to be considered by college trustees involved in review or revision of their institution's pension plan are discussed. (MLW)

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)

Compares access to health insurance, paid vacation, paid sick leave, and retirement of full-time employed individuals with disabilities to access of workers in the general population. Results indicated that workers with disabilities had access at a lower rate than workers in the general population. Implications for rehabilitation counselors are…

Proposes several strategies to resolve pension discrimination issues by examining relevant federal laws and their implications for higher education. (Editor/PG)

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)

While employment growth has accelerated, allowing unemployment to fall significantly since 2005, many low-skilled workers are still unemployed and the duration of unemployment spells is still long. The introduction of an in-work benefit for workers in low-income households, subject to a minimum of hours worked, could lower barriers to higher…

Information about pensions offered to employees of 17 Ontario universities is presented. For each of the 17 universities' pension plans, the following types of information are provided: type of plan; eligibility; member contribution; university contribution; benefits on normal retirement, on early retirement, on termination, and on death; model…

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…

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)

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)

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…