In this brief, we examine an important but obscure form of state spending on K-12 education-state subsidies of school district pension costs. In 2018, this exceeded $19 billion across 23 states. To put that amount into perspective, 2018 federal spending on Title I programs was $15.8 billion. This revenue stream is often ignored in analyses of…

Today, nine out of 10 Americans age 65 and older depend on Social Security benefits to lead a comfortable and secure retirement. Among all Americans over age 65, Social Security makes up more than half of their household income. This brief outlines the history of Social Security benefits in the public sector, describes the safe harbor rule and how…

On February 24, 2017, all of the authors of the state-of-the-state manuscripts published in the "Journal of Education Finance" met in Cincinnati, Ohio, to participate in a roundtable discussion focused on recent legislative actions in 38 states. A majority of those papers were revised to reflect a final report on legislative actions…

While it is generally understood that defined benefit pension systems concentrate benefits on career teachers and impose costs on mobile teachers, there has been very little analysis of the magnitude of these effects. The authors develop a measure of implicit redistribution of pension wealth among teachers at varying ages of separation. Compared…

Limited information exists on how early career teachers, particularly those in "Generation Y", feel about the pension system and potential reforms to the pension system. This paper presents an analysis of the appeal of different aspects of pension plans; their influence on charter versus traditional public school teachers; and how…

Working with Richard Ingersoll, professor of Education and Sociology at the University of Pennsylvania, the National Commission on Teaching and America's Future (NCTAF) examined and analyzed data from the "Schools and Staffing Survey" (SASS), the largest and most comprehensive source of data on teachers, gathered from a nationally…

Defined Benefit pension plans often generate odd time patterns of benefits. One typical pattern exhibits low accrual in early years, accelerating in mid-late years, followed by dramatic decline, or even negative returns in years that are relatively young for retirement. We consider four states for specific analysis: Arkansas, Missouri, California…

This paper is about the funding status of teachers' retirement pension schemes. Its goal is to relate the accounting for the funding of these pension obligations to the endemic, systematic, and fundamentally fraudulent system of accounting our country uses to assess the financial positions of federal, state, and local government as well as many…

Defined Benefit pension plans often generate odd time patterns of benefits. One typical pattern exhibits low accrual in early years, accelerating in mid-late years, followed by dramatic decline, or even negative returns in years that are relatively young for retirement. We consider four states for specific analysis: Arkansas, Missouri, California…

This paper presents the Massachusetts edition of the National Council on Teacher Quality's 2008 "State Teacher Policy Yearbook". The 2008 "Yearbook" focuses on how state policies impact the retention of effective new teachers. This policy evaluation is broken down into three areas that encompass 15 goals. Broadly, these goals…

The views of teachers and principals in Massachusetts on early retirement and other issues associated with reduction-in-force policies were sampled and analyzed. Alternatives to layoffs, methods of evaluating teacher performance fairly, and use of seniority as a criterion for retention are discussed. (PP)

This proceedings document discusses academic leadership in uncertain times, the need for a cooperative model of collective bargaining to provide administration and faculty the flexibility required to respond to changing times, who should bargain for whom and for what, readiness of the next generation to lead, and retirement issues for college…

As the age of the population continues to increase, faculty retirement issues are becoming more central to campus-level planning and management. Academic planners and senior administrators recognize that there are positive, negative, and unintended consequences associated with various retirement programs and policies, whether they are early…

Issues concerning excellence in education and the 1985 strike at Yale University are considered in 27 conference papers. Topics include: a faculty and chancellor's perspectives on achieving excellence, employment discrimination, collective bargaining in community colleges, retirement issues, and campus bargaining and the law. Titles and authors…

Two consecutive collective bargaining agreements between the Massachusetts Board of Regents of Higher Education and the Massachusetts Community College Council/Massachusetts Teachers Association are presented, covering the years 1983 through 1986 and 1986 through 1989. The 26 articles in the agreements set forth rights and provisions related to:…