This report focuses on the group benefits available to Illinois public higher education employees. The study provides a perspective on the range of benefits and the differences in the administration of institutional benefits. Findings reveal the availability of retirement annuities that increase with each 10 years of service; optional retirement…

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 paper looks at the three employee benefit items that are most costly for employers--retirement programs, Social Security/Medicare contributions, and major medical insurance coverage--to estimate the costs of these benefits in school districts in the 15 states of the Southern Regional Education Board (Alabama, Arkansas, Florida, Georgia,…

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 document includes testimony and prepared statements by Senate committee members and representatives of the Department of Veterans Affairs, Department of Defense, Commission to Assess Veterans' Education Policy, American Legion, Veterans of Foreign Wars of the United States, Disabled American Veterans, Paralyzed Veterans of America, Uniformed…

Part 3 of a three-part report on fringe benefits in the schools, this study focused on 1977-78 fringe benefits provided for teachers. Data were collected through a survey instrument mailed to a national sample of 1,877 public school systems. Data on leave provisions, group insurance programs, professional liability insurance, retirement plans,…

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…

This volume is part one of a three-part report of the Educational Research Service (ERS) "National Survey of Fringe Benefits in Public Schools." Data were derived from a 2-part questionnaire that was mailed to 1,918 United States public school systems. A total of 810 school systems responded, creating a 42 percent response rate. Information is…

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…

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 report summarizes rights and privileges provided to faculty retirees and emeriti of research universities, and presents results from a questionnaire sent to American Association of Universities (AAU) institutions (46 of the 60 members responded) concerning their ranking in desirability of 48 privileges, services, opportunities, rights, and…

Results of a 1983 survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy,…

The results of a survey of benefits, excluding pensions, for 17 Ontario, Canada, universities are presented. Information is provided on the following areas: whether the university self-administers insurance plans, communication of benefits, proposed changes in benefits, provision of life and dismemberment insurance, maternity leave policy, Ontario…

Part 1 of a three-part report on fringe benefits in the schools, this study focused on 1977-1978 fringe benefits provided for school superintendents. Data were collected through a survey instrument mailed to a national sample of 1,877 public school systems. Data on leave provisions, group insurance programs, professional liability insurance,…

Part 2 of a three-part report on fringe benefits in the schools, this study focused on 1977-78 fringe benefits provided for school administrators and supervisors other than superintendents. Data were collected through a survey instrument mailed to a national sample of 1,877 public school systems. Data on leave provisions, group insurance programs,…