Presents highlights of the "Retirement Income Security Act of 1974" that represents the most comprehensive federal legislation ever enacted affecting the private pension system in this country. (Author)

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)

The 1986 amendments to the Age Discrimination in Employment Act and tax reforms from that year will require changes in retirement policies in higher education, especially pension plans, because of the extension of nondiscrimination rules to all tax-deferred annuities. (Author/MSE)

The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

Presents four papers discussing issues in the regulation of employer pensions, trends in pension coverage and benefit receipt, restrictive pension provisions and older workers, and indexing retirement benefits. (JAC)