Over three quarters of the participants in both construction and nonconstruction industries were covered by self-insured funds, although the multiemployer pension plans in the construction industry differ in almost all important respects from such plans initiated by unions in other industries. (Author)

The management of the cost of post-retirement health benefits (PRHBs) for retirees is a major concern to American corporations because of a declining commitment to the Medicare program by the federal government, new proposed accounting rules that will change the financial treatment of PRHBs, and a growing retiree population. This study was…

This booklet was written to help readers understand how the Retirement Equity Act of 1984 makes it easier for both women and men to collect retirement benefits under private pension plans. Since women have had special problems in the pension area, it emphasizes how the retirement law works to their advantage by preventing loss of coverage during…

This document was developed to help school administrators plan procedures to assist district staff prepare for retirement. A district is not required to offer the services suggested in these pages. Furthermore, this document is not intended for and should not be used as a handbook or guide to be given to district employees. However, a district may…

Conducted study which attempted to estimate the average household income of recently retired social workers and to compare it with that of retired professionals from similar occupations (nurses, teachers, doctors, and lawyers). Found retired social workers received the lowest income, on average, of all groups studied. (Author)

The study applies a pension acceptance model to acceptance of an early retirement pension bonus. Probabilities of acceptance range from .18 to .33. It also simulates acceptance behavior without the bonus, with probabilities of acceptance ranging from .11 to .30. (Author/CH)

Examines the policies of the "buy-back" provisions of the retirement systems of all the states in the nation and draws implications for minority educators. (EF)

Between 1984 and 1993, work activity increased among men under 65 who had retired early. Factors influencing this trend include changes in pensions, increased health care costs, longer life expectancy, more layoffs, and more opportunities for flexible schedules and less physically demanding work. (SK)

Work attachment of men aged 58-63 fell dramatically from 1969-89, with a sharp reduction at age 62 that is probably due to Social Security's early retirement provision. Nonpension income and the interaction between private pensions, personal assets, and Social Security may also play a large role. (SK)

As many teachers near their retirement years, they discover that their retirement plans are insufficient and their financial planning was inappropriate. This paper describes some of the problems with the 403(b) plan (an investment plan for public school employees and certain tax-exempt organizations), explaining how teachers are beginning to…

Highlights the issue of states dipping into public employee pension funds and the long-term problems this may generate. (MLF)

A comparative analysis of defined benefit pension plans that were more common before 1980s and the defined contribution plans is presented. It is observed that defined benefit pension plans offered age related incentives thereby encouraging people to retire earlier. In contrast, defined contribution plans encourage people to continue with jobs…

This bibliography provides annotated references to publications identifying important issues in retirement planning and describing retirement programs. Sources include research articles, evaluation reports, surveys, books and special interest journals. (Author)