This document briefly describes two issues relating to the final, full retirement benefit for individuals who receive a phased retirement distribution from a defined benefit plan: 1) whether and how any phased retirement distribution would offset the final full retirement benefit, and 2) the form of the payment of the final, full retirement benefit
[Excerpt] Forty-seven percent of all workers aged 21 and older participated in employer- sponsored r...
This chapter analyzes the impact of future freezes among corporate defined benefit (DB) pension plan...
Employers have moved from traditional pension plans to cash balance and other alternative defined be...
This document briefly describes two issues relating to the final, full retirement benefit for indivi...
The demographic makeup of the U.S. workforce is changing. The population between ages SS and 64 is p...
Various studies indicate that formal phased retirement programs within defined benefit plans are wan...
This Note examines whether early retirement benefits are included among the liabilities that an empl...
Nearly one third of the U.S. population is between ages 50 and 79 meaning that they are nearing or c...
This data sheet includes information on current coverage and participation by American workers in pe...
Phased retirement may be defined as a transition path whereby an older employee shifts from full-tim...
Under current law there is no definition of “phased retirement.” However, employers currently devise...
This thesis contains three fundamental and empirical essays with the aim of finding the optimum full...
n important topic for many individuals approaching 66 in 2011 is whether to start social security be...
Cash balance plans are hybrid plans designed to offer the best characteristics of both defined benef...
At retirement, workers want to have enough income to support themselves throughout their retirement ...
[Excerpt] Forty-seven percent of all workers aged 21 and older participated in employer- sponsored r...
This chapter analyzes the impact of future freezes among corporate defined benefit (DB) pension plan...
Employers have moved from traditional pension plans to cash balance and other alternative defined be...
This document briefly describes two issues relating to the final, full retirement benefit for indivi...
The demographic makeup of the U.S. workforce is changing. The population between ages SS and 64 is p...
Various studies indicate that formal phased retirement programs within defined benefit plans are wan...
This Note examines whether early retirement benefits are included among the liabilities that an empl...
Nearly one third of the U.S. population is between ages 50 and 79 meaning that they are nearing or c...
This data sheet includes information on current coverage and participation by American workers in pe...
Phased retirement may be defined as a transition path whereby an older employee shifts from full-tim...
Under current law there is no definition of “phased retirement.” However, employers currently devise...
This thesis contains three fundamental and empirical essays with the aim of finding the optimum full...
n important topic for many individuals approaching 66 in 2011 is whether to start social security be...
Cash balance plans are hybrid plans designed to offer the best characteristics of both defined benef...
At retirement, workers want to have enough income to support themselves throughout their retirement ...
[Excerpt] Forty-seven percent of all workers aged 21 and older participated in employer- sponsored r...
This chapter analyzes the impact of future freezes among corporate defined benefit (DB) pension plan...
Employers have moved from traditional pension plans to cash balance and other alternative defined be...