This report summarizes the findings of the National Education Association's 1985 Retirement Provisions Survey. The survey encompasses all U.S. public retirement systems that include teachers or educational support personnel. The survey addressed all major plan administration topics including retirement eligibility provisions, benefit formulas,…

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…

This report presents five case studies which provide a comprehensive description of the programs and services available to union retirees in different communities. The five communities reflect a diversity of geographical locations, economic base, occupational structure, and unions represented. Pittsburgh, Pennsylvania; Miami, Florida;…

The extent, causes, and possible consequences of underfunded teacher pensions are examined. The analysis is divided into two separate studies. Essay I, "Appraising the Funding Status of Teacher Pensions: An Econometric Approach," examines the funding status of teacher pension plans for the 50 states and for selected localities for the…

This report relates the operations of the Manitoba Teachers' Retirement Allowances Fund for its fiscal year ended on December 31, 1982. A copy of the Provincial Auditor's Report on the Accounts is attached as well as the related financial statements. Included in the report are: (1) graphs displaying notable financial and statistical items; (2)…

This booklet is part of a series of monographs focusing on conflicts of interest in different sectors of the financial industry. This particular study examines a number of conflict-of-interest problems related to the management of public pension funds. In his discussion, the author analyzes a variety of related problems, such as the selection of…

Preretirement planning is examined from several different points of view: a representative from the American Association of Retired Persons, an employee services supervisor with a utility company, a manager of employee training, a vice-president of a bank, and a personal planning strategist. (CT)

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)

Over the period of 40 years public sentiment in this country in favor of provisions for the comfort and security of aged groups has had a steady growth. The sentiment in favor of provisions for the retirement of public-school teachers is now so general that it is often felt unnecessary to include any consideration of the social and economic…

The debate over whether and how TIAA-CREF should provide equal periodic retirement benefits to men and women despite different life expectancies is discussed, along with the status of court litigation and company action. (MSE)

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)

A bridge benefit plan designed to provide an adequate income at age 65 so that faculty and senior administrators at Washington University, St. Louis, Missouri, can choose to retire at an early age, while deferring receipt of their TIAA-CREF annuity benefits during the bridge period, is described. (MLW)

Important considerations for institutions wanting to establish supplementary early retirement benefits to encourage the practice are outlined. Regulations concerning pension plans, tax-sheltered annuities, and deferred compensation are reviewed. Individually negotiated early retirement supplements are not recommended. (MSE)

Higher education's largest pension companies and others involved in the faculty retirement fund market can expect to face questioning about their investment policies and long-term performance. The Teachers Insurance and Annuity Association and College Retirement Equities Fund (TIAA-CREF) have been sharply criticized for their investment strategies…

Explores the attitudes of older (Australian) female education workers toward continuing to work or retiring early. Little interest was shown in early retirement, partly because it was not an attractive financial option and partly because of strong commitment to continued workforce participation. Shows how former discriminatory practices have…