Early Retirement from Colleges and Universities: Considerations under the Employee Retirement Income Security Act.

Shapiro, Larry E.

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Peer reviewed

ERIC Number: EJ247345

Record Type: Journal

Publication Date: 1980

Pages: N/A

Abstractor: N/A

ISBN: N/A

ISSN: N/A

EISSN: N/A

Early Retirement from Colleges and Universities: Considerations under the Employee Retirement Income Security Act.

Shapiro, Larry E.

Journal of College and University Law, v7 n1-2 p174-79 1980-81

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)

Descriptors: College Faculty, Federal Legislation, Federal Regulation, Higher Education, Income, Retirement Benefits, Taxes, Teacher Retirement

Publication Type: Journal Articles; Legal/Legislative/Regulatory Materials; Opinion Papers

Education Level: N/A

Audience: N/A

Language: English

Sponsor: N/A

Authoring Institution: N/A

Identifiers - Laws, Policies, & Programs: Employee Retirement Income Security Act

Grant or Contract Numbers: N/A