A study documented the continued backloading of pension benefits and the extent of retirement incentives by examining pension accrual in 1,183 U.S. defined benefit pension plans in 1979 and in one large Fortune 500 firm in 1984. Among the findings on the defined benefit pension plans were the following: many plans exhibit significant backloading;…

This document presents witness testimonies and prepared statements from the Congressional hearing called to examine the removal of the mandatory retirement age by taking the cap off of employees in the private sector through the passage of H.R. 4154. Opening statements are included from Congressmen Pepper and Martinez. Arthur Flemming, the…

This report presents the results of a 50-state survey of the laws defining the reporting, disclosure and investment standards that govern public employee retirement systems. In addition to reviewing these laws, the report describes the legislative and executive oversight of public retirement systems mandated by state law. The data for the report…

A study assessed the level of workers' knowledge of their pension plan's provisions related to early and normal retirement. The data used were from the 1983 Survey of Consumer Finances. The survey, which was based on a nationwide sample of more than 3,800 households and more than 1,000 public and private pension plans that covered them, asked the…

While corporations have been offering early retirement to their employees for a number of years, universities and colleges have only recently used such programs to create change. This survey was conducted to determine how professors are faring as relative newcomers to early retirement programs. Questionnaires were mailed to 159 colleges and…

The results of a survey of pension plans in 17 Ontario, Canada, universities are presented in terms of: type of plan; eligibility; member contributions; university contributions; benefits on normal retirement (age 65) and on early retirement (age 55); trustee and investment manager; and pension committee composition, responsibilities, and status.…

This monograph reports on an inquiry into the likely distributional effects of recent reductions in the payment of unemployment insurance to recipients of pension and social security benefits and its potential effects on labor market and consumption behavior of older people. An introductory chapter provides facts about unemployment insurance and…

In supporting the principle of equal monthly retirement benefits for women and men faculty, the author examines legal and other questions involved in determining whether separate mortality tables are equitable and whether equal contributions or equal monthly benefits is the proper measure of equality. (JT)

Describes Australia's retirement income arrangements, including age pension, private pensions, changes in provisions by the federal government, and factors that shaped changes. Notes that difficulties experienced by the government in introducing changes underscore political sensitivity of retirement income policy in Australia. (Author/NB)

Strategic benefit planning is a management process that establishes overall objectives that form the basis for decision making on all elements of indirect compensation. The Tax Reform Act of 1986 and implications to tax-sheltered annuities are discussed. An example of a statement of university policy on employee benefits is appended. (MLW)

The author argues that the nation cannot afford its habit of promoting early retirement. He calls for public policy and employer incentives to encourage longer work lives. (CH)

Harvard University has found that insuring its retiring faculty for long-term health care was too expensive, blocking implementation of its planned benefits program and potentially affecting the planning of many colleges. (MSE)

Two proposals before Congress threaten to offset the delicate balance in pension plan design. The significance of the normal retirement feature in plan design, some possible program design changes, and how the pension arrangements of higher education institutions would be affected are discussed. (MLW)

An officer of the Teachers Insurance and Annuity Association-College Retirement Equities Fund responds to an article criticizing the funds' pension policy issues and performance. (MSE)

This study examines the decision to participate in the labor force made by persons over 54 years of age. Through the use of a set of pooled time-series cross-section observations from the Current Population Survey over the years 1974-80, the analysis emphasizes the effect of two factors on this decision: cohort crowding and Supplemental Security…