Using a time series analysis to test the net empirical importance of the substitution and wealth effects associated with social security on the market of work of younger men, it was found that hours per week worked would have fallen off since 1936 without the present social security system. (Author)

Examines the various benefit programs that will require change and the alternatives available. (IRT)

Describes various types of tax sheltered annuities, how to set them up, and the advantages and disadvantages of these programs. (JF)

Explores and assesses the significance of three court cases as they bear on the ability of the Internal Revenue Service to revoke an initial favorable determination letter for pension and profit-sharing plans. Journal available from The Corporation Law Review, Warren, Gorham & Lamont, 210 South Street, Boston, Mass. 02111; $44.00/year. (Author/IRT)

Comparative information on expenditures by colleges and universities for employee retirement and insurance benefits is presented for 1986. Based on survey responses from 653 schools, information is provided for each benefit category on expenditures as a percentage of total gross payroll, and expenditures as dollars per employee per year. The…

Comparative information on expenditures by colleges and universities for employee retirement and insurance benefits is presented for 1984. Results of the survey, which was administered to 639 institutions, provide information on each benefit category on: expenditures as a percentage of total gross payroll, and expenditures as dollars per employee…

Texarkana (Texas) Community College and Texarkana Independent School District left the federal Social Security System (SSS) and reallocated SSS funds to a self-administered fringe benefit program, while also returning employees' SSS contributions to them intact. Several safeguards for Texas employees were already in place through the Texas Teacher…

The report covers two major topic areas, each of which is treated in a separate paper: (1) the extent of variation in individual workers' relative earnings, and (2) the impact of private pension plans on firm attachment. The first study looks at changes in relative earnings and evaluates them in the framework of alternative labor market models. It…

AAUP's position is that the purpose of an institution's retirement plan for faculty members and administrators and its plan for their insurance benefits should be to help educators and their families withstand the financial effects of illness, old age, and death and to increase the educational effectiveness of the college and university. (MLW)

Provisions of employer-financed retirement plans have been changed to reflect statutory requirements of the Employee Retirement Income Security Act and other laws. The author discusses the vesting provisions of two types of plans--defined benefit pension plans and defined contribution plans. Future revisions, due to the 1986 Tax Reform Act, are…

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…

Results of a survey of pension plans in Ontario universities are summarized according to type of plan, eligibility, member and university contributions, and benefits. Benefits for normal retirment, early retirement, termination, and death are presented. Death benefits are outlined for before retirement, after retirement, and by model pension…

Charts and graphs illustrate trends in (1) values of college employee pension money invested in the stock market since 1990; (2) college spending on a variety of faculty fringe benefits in 1992-93, by institution type; and (3) the relationship between faculty salaries and the cost of living, 1986-87 to 1992-93. (MSE)

This publication is a compilation of summaries of the major legal provisions of state and local retirement systems to which public school teachers belong. The individual summaries were prepared by state and local retirement administrators in accordance with a topical and explanatory outline developed by the National Council on Teacher Retirement.…

As life expectancy increases, more people continue working later in life. Some retirement plans offer incentives, others disincentives to retire. Health, life, and disability insurance plans often have different provisions for older workers. (SK)