Eligibility for an IRA has been severely changed by the Tax Reform Act of 1986. In 1987 educators who have a retirement plan administered by their employer will face new eligibility rules. For self-employment income, a Keogh plan is an excellent way to shelter income and provide retirement income. (MLW)

This study found that compensating differentials exist in final salary and initial pension benefits, that large pension plans and collectively bargained plans provide larger postretirement benefit increases, and that benefit increases are larger in percentage terms for those who have been retired the longest and for those with the most years of…

Examines post-retirement benefit increases in 76 large state pension plans and the impact of such increases on the purchasing power and adequacy of pension benefits. Although nearly all plans increased benefits for retirees, increases were much less than needed to maintain the purchasing power of pension benefits. (Author/JAC)

Intended for employees as well as library administrators, this background article describes pension plan provisions, Social Security and so-called tax-sheltered annuities. Comments on the future of pension plans are included. (Author/KE)

Reviews recent court cases regarding differential treatment of men and women in pension programs. Predicts that TIAA-CREF (Teachers Insurance and Annuity Association and College Retirement Equities Fund) will soon convert to unisex tables in calculating retirement benefits on future contributions to the fund. (GC)

Reports the results of testing a microeconomic model of the effects of fringe benefits on labor mobility. Results indicate that the probability of worker mobility drops 20 percent when a pension promise is made to male workers. Females' response is somewhat less. Other fringes affect turnover less strongly. (CT)

Presents highlights of the Labor Department's study on raising the mandatory retirement age. Discusses the Age Discrimination Employment Act (ADEA) and its short-run and long-run impacts, employees' knowledge of ADEA, and the relationship between mandatory retirement rules and pension plans. (Author/CT)

The circumstances arising out of Japanese pension plan practices are described. Recommendations are given. Appropriate preretirement education is recommended to assist Japanese workers who have long accepted the compulsory retirement system in planning for the future. (Author/CT)

Fefferman argues that mandatory Social Security coverage for teachers and other government employees assures their own pension protection and equalizes their contributions with their potential Social Security benefits. Brundige feels that teachers already have superior retirement plans and should not be forced to bail out the ailing Social…

Briefly outlines the reasons some school districts are withdrawing from the social security system. Also notes some advantages of the social security system over alternative plans. (IRT)

The social security commissioner argues that the system's varied protection--against loss of earnings due to death, disability, and even inflation--makes it a better deal than most private plans. (Author/IRT)

Uses one company's experience with its pension plan as an example of good communication with employees concerning the details and the value of benefit plans. (IRT)

Cross-sectional data on Canadians born 1924-1928 indicate that from ages 50-64, those who had early socioeconomic advantages improve absolute and relative income compared with others in the cohort. At ages 65-74, economic well-being of the advantaged and disadvantaged converges. Canada's pension systems seem to counter status effects. (Contains 25…

Using the concepts of social solidarity and social dignity, proposes the establishment of a legally recognized status conferring a range of socioeconomic rights to senior citizens, nondiscrimination on the basis of age, greater flexibility in pension and retirement systems, and organized representation modeled on trade unionism and collective…

In 1990, older Americans, especially those aged 65 to 74, had higher preretirement and pension earnings compared with their 1980 counterparts. (Author)