The data presented in this combined report--"Rankings & Estimates"--provide facts about the extent to which local, state, and national governments commit resources to public education. As one might expect in a nation as diverse as the United States--with respect to economics, geography, and politics--the level of commitment to…

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…

Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

With health insurance costs soaring for both current employees and retirees, governing boards of institutions of higher education must contain costs. Possible strategies include shifting some expenses from employer to employee, establishing flexible-benefit or cafeteria plans, using managed care to reduce unnecessary medical procedures,…

Discusses issues related to current and future modifications of faculty retirement plans, including unisex pension benefits, TIAA-CREF management, payout options, early retirement incentives, and the legality of mandatory retirement requirements. With CREF assets increasing, faculty retention, not early retirement, may become a primary issue.…

This report provides financial data on the value of obligations of any supplemental pension plans and the annual cost of any post-employment benefits for employees of state universities, colleges, and community colleges in Oklahoma. Attachment 1 summarizes information on supplemental pension plans that have been reported by state system…

To offset declining enrollments, financial constraints, younger faculties, and high tenure ratios, some institutions are considering early retirement programs to facilitate faculty turnover. A University of Virginia faculty committee reviewed several early retirement options and selected a cost-effective bridging program with ample incentives and…

This article argues that, rather than raising the salaries of college presidents, thus widening the salary gap with faculty and possibly creating ill will, governing boards can provide better, long-term supplemental retirement programs that offer maximum reward, security, and control. This strategy can assist in recruitment and retention of…

The Commission on College Retirement was formed to review the role and functioning of college and university retirement programs and make recommendations for program improvements. This volume brings together five separate reports issued by the commission. "Retirement Ages for College and University Personnel" addresses the issues of…

Offers editorial opinion and excerpts from letters discussing pension requirements for teachers in the Soviet Union. Criticizes the policy of requiring teachers to put in a strictly enforced number of years of service to become eligible to receive a pension. (DK)

Discusses a perceived lack of concern for retired teachers among former students and the community at large. Provides examples and excerpts from letters describing loneliness and financial difficulties among retired teachers in the Soviet Union. Urges respect and concern for those who have given everything for their profession, often at the…

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…

The Association of Universities and Colleges of Canada's comments on Canada's 1987 White Paper on Tax Reform are presented. The comments relate primarily to five income tax issues: charitable giving to colleges and universities, faculty pensions, tuition, the reporting of tax deductions at source, and research and development efforts. For each…

The impact of the Age Discrimination in Employment Act Amendments of 1978 (ADEA) and possible options for adjusting to the impact were estimated for members institutions of the Consortium on Financing Higher Education (COFHE). Questionnaire information was gathered on active, departed, and retired faculty from 27 individual COFHE institutions.…

This report, which combined Part I and Part II of a benefit study, presents data from a survey of Ontario universities concerning fringe benefits offered in 1991-92. Part I is made up of a series of tables displaying the information on particular benefits institution-by-institution. The first five tables cover general aspects of benefits,…