Examines post-retirement benefit increases in 76 large state pension plans and the impact of such increases on the purchasing power and adequacy of pension benefits. Although nearly all plans increased benefits for retirees, increases were much less than needed to maintain the purchasing power of pension benefits. (Author/JAC)

Empirical evidence of tax shelter usage is sparse. These data add weight to earlier concerns about whether tax incentives to save for retirement benefit upper-income groups more than middle- and lower-income groups and present the importance of different sources of income in providing retirement funds for this group. (Author/RC)

Interviews with faculty at a university having an incentive early retirement plan revealed that those choosing to retire early were in poorer health, faced smaller proportional income decrement upon retirement, were less satisfied with teaching assignments, and considered themselves lower in research productivity and higher in teaching and…