Reports on a survey of trends and practices in benefits for salaried employees and executives. Areas covered include compliance with the Age Discrimination in Employment Act, pension benefit increases, group insurance reductions, and supplemental death benefits. (IRT)

Uses question-and-answer format to discuss whether employer contributions to 403(b)(7) custodial mutual-fund accounts subject employer to the reporting and disclosure requirements of Title I of the Employee Retirement Income Security Act (ERISA). Also discusses the self-correction of excess contributions to a 403(b) program per the Internal…

This paper is the National Council on Teacher Quality's (NCTQ) fourth annual review of state laws, rules and regulations that govern the teaching profession. This year's "Yearbook" takes a different approach than the past editions, as it is designed as a companion to the 2009 "State Teacher Policy Yearbook", NCTQ's most recent…

Background: Research into recruitment, retention and return of speech and language therapists in the National Health Service (NHS) is relatively limited, particularly in respect of understanding the factors that drive employment choice decisions. Aims: To identify what factors influence speech and language therapists working in the NHS to stay,…

This paper examines late career mobility and retirement decisions for a cohort of mid-career Missouri public school teachers. Specifically, the paper follows a cohort of teachers whose combined age and experience totaled 45 or more years in fall 1991 through the 2005-06 school year. Like many public employee pensions, Missouri has a system that…

Concern over Social Security's forecasted long-run deficit is occurring at a time when the program has a short-term surplus. One proposed strategy to address this forecasted deficit is to allow the investment of a portion of payroll taxes into private savings accounts (PSAs). The author analyzes recent proposals for PSAs and concludes that PSAs…

Pensions are an important but comparatively unexamined component of human resource policies in education. In an increasingly competitive world where employees are more mobile than ever, pension policies that were designed in the last century may be out of step with the needs of both individuals and schools. This background paper aims to foster…

Forty percent of private pension participants had plans providing benefit increases for retirees during 1978-1981. Increases were usually less than half the rise in the Consumer Price Index. (SK)

Contains a summary of some significant changes in state unemployment insurance laws during 1981. All states tightened work requirements; most adopted a variety of options to the pension offset provision and a few imposed a one-week waiting period. (Author)

Explores and assesses the significance of three court cases as they bear on the ability of the Internal Revenue Service to revoke an initial favorable determination letter for pension and profit-sharing plans. Journal available from The Corporation Law Review, Warren, Gorham & Lamont, 210 South Street, Boston, Mass. 02111; $44.00/year. (Author/IRT)

After examining the "Manhart" and "Gilbert" cases, argues that unisex mortality tables delineated by job classification will be more accurate and place less of an unequal burden on either sex than tables not linked to such classifications. (IRT)

Discusses the need for retirement planning and offers suggestions for building a nest egg. Suggests that pensions are not sufficient and that other investments are crucial to ensure a comfortable retirement. Includes resources and a plan for saving. (JOW)

Rule changes in the social security system and pension plans suggest that labor force participation rates for men aged 55 to 64 fell by 20 percent from 1970 through 1986 because of the increase in social security benefits and a change in private pension rules encouraging earlier retirement. (Author/JOW)

Discusses loss in pension benefits for workers who change jobs frequently due to vesting rules, portability requirements, and availability of lump-sum cash distributions. Examines importance of these issues using a hypothetical worker and a model. Also examines effects of changes in public policies. (Author/ABL)

Like most other state and local government employees, teachers participate primarily in defined benefit pension plans whose benefits are based on final average salaries and length of service. Such pensions have been replaced in many private sector firms by defined contribution pensions. A number of questions have arisen about the feasibility and…