Part 3 of a three-part report on fringe benefits in the schools, this study focused on 1977-78 fringe benefits provided for teachers. Data were collected through a survey instrument mailed to a national sample of 1,877 public school systems. Data on leave provisions, group insurance programs, professional liability insurance, retirement plans,…

This information paper on the major income and employment issues affecting older Americans survey the economic impacts of an aging population, presents an agenda for future research into principle income and employment policy issues, and provides an outline of those policy options to be reviewed as a basis for governmental policy formation.…

The rapid expansion of Ontario's educational system in the 1960s serves as a base for this study of the current decline in enrollment and its consequences. This paper examines two results of the concentration of manpower in teaching: the need for reduction in force and the potential burden on the retirement system. The author makes several…

Results of a survey of pension plans in Ontario universities are summarized according to type of plan, eligibility, member and university contributions, and benefits. Benefits for normal retirment, early retirement, termination, and death are presented. Death benefits are outlined for before retirement, after retirement, and by model pension…

After giving an overview of the private retirement system and considering deferred wages and labor costs, the study explores the extent of the influence of private pensions on early retirement and on job opportunities of older persons, and the influence of lengthy job tenure requirements on worker mobility. The study weakens the case for…

This document is a study of teacher retirement systems of the United States. It also deals with the problems of improved management, particularly of how funds might be invested to increase benefits or reduce the required contributions. It sets up a hypothetically ideal pattern for the investment portfolio of typical State pension fund on the basis…

This volume is part one of a three-part report of the Educational Research Service (ERS) "National Survey of Fringe Benefits in Public Schools." Data were derived from a 2-part questionnaire that was mailed to 1,918 United States public school systems. A total of 810 school systems responded, creating a 42 percent response rate. Information is…

There is in the United States an increasing interest in pensions for teachers. In several cities and States some form of pension system has been adopted. Public opinion on this subject is, however by no means unanimous. Many doubt the wisdom or justice extending to one class of public servants a consideration and help withheld from another class.…

The history of the Carnegie pension system and the contributions of the Carnegie Foundation for the Advancement of Teaching (CFAT) and Henry Pritchett toward its development are discussed. General problems and criticisms of the CFAT and pension plans in academe are examined. (SF)

The basic provisions of the TIAA-CREF retirement plans are outlined and the impact of inflation and falling stock prices on annuities and bonds are investigated. Major factors that should be considered when allocating contributions to TIAA-CREF funds are discussed. (SF)

This article reviews and comments on various issues addressed by the 1994 Internal Revenue Service (IRS) audit guidelines for nonprofit organizations. It focuses on topics especially relevant to colleges and universities, such as unrelated business income, employment taxes, fringe benefits, fund raising, research and contracts, scholarships and…

Charts and graphs illustrate trends in (1) values of college employee pension money invested in the stock market since 1990; (2) college spending on a variety of faculty fringe benefits in 1992-93, by institution type; and (3) the relationship between faculty salaries and the cost of living, 1986-87 to 1992-93. (MSE)

In the late 1980s and early 1990s, the graying of America's college and university faculty coincided with new federal regulations that prohibited mandatory retirement. So in order to both encourage faculty retirements and assume better control of when positions would be vacated about half of all U.S. colleges and universities adopted various…

This report summarizes rights and privileges provided to faculty retirees and emeriti of research universities, and presents results from a questionnaire sent to American Association of Universities (AAU) institutions (46 of the 60 members responded) concerning their ranking in desirability of 48 privileges, services, opportunities, rights, and…

Findings of a national survey that examined retirement and retiree health benefits provisions are presented in this document. A 1990-91 survey mailed to all state and local retirement plans in which education employees participate elicited responses from 53 state-sponsored and 5 local-sponsored plans (representing a total active membership of 6.4…