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From:Nursing Standard (Vol. 24, Issue 2) Peer-ReviewedAround 1,500 NHS pension scheme members have been offered the chance to delay retirement in return for an increased fund as part of the NHS Pension Choice Exercise. Over the next three years, all 1.3 million members...
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From:Journal of Risk and Insurance (Vol. 70, Issue 2) Peer-ReviewedABSTRACT This article offers a critical assessment of the "survivor bonds" (SBs) proposal recently put forward by Blake and Burrows, which calls for the government to issue bonds whose coupon payments are contingent...
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From:The Quill (Vol. 86, Issue 1)A defect in the financing formula used to compute for Social Security taxes may create problems in the future. The Social Security Administration has predicted that the wage earner-retiree ratio of 3.25:1 in 1998 will go...
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From:Financial Executive (Vol. 15, Issue 4) Peer-ReviewedImplementation of the 401(k) law created substantial changes in the financial sector, particularly in the way employees handle their retirement benefits. Mandated to provide employees with greater freedom in managing...
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From:Monthly Labor Review (Vol. 113, Issue 11) Peer-ReviewedContributions to savings and thrift plans Participants in employer-sponsored savings and thrift plans who earned $25,000 during 1989 could make annual contributions ranging from less than $100 to more than $6,500...
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From:Management Review (Vol. 81, Issue 4) Peer-ReviewedCorporations are beginning to accept responsibility for retirement benefits, including medical costs, and many companies are prefunding these benefits. The Financial Accounting Standards Board rules require that by 1993...
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From:Management Review (Vol. 78, Issue 4) Peer-ReviewedTYING RETIREE HEALTHCARE COSTS TO THE BOTTOM LINE Discussions about the burgeoning costs of employee healthcare benefits have been heating up as the size of the older population increases. But nothing has done more to...
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From:Journal of Risk and Insurance (Vol. 62, Issue 3) Peer-ReviewedThis article extends and applies a contingent claims valuation approach to option features in retirement fund benefits. The approach incorporates retirement, mortality, and other decrements and allows for differences...
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From:American Journal of Family Law (Vol. 30, Issue 2) Peer-ReviewedAn award to the wife of 50 percent of the husband's "retirement benefits" after a 30-plus year marriage did not include an award of the husband's "disability benefits," the Minnesota Court of Appeals has held. Ertl v...
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From:CPA Client BulletinIn recent issues of the CPA Client Bulletin, various small business retirement plans were described. If your company does not have a retirement plan, or if you're not pleased with the one you have, this summary can help...
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From:The CPA Journal (Vol. 68, Issue 7) Peer-ReviewedThe Budget Reconciliation Act of 1993 increases the taxation of Social Security benefits for taxpayers in the mid-income range. This is brought about by the increase in the percentage of maximum benefit that can be...
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From:Employee Relations Law Journal (Vol. 40, Issue 3) Peer-ReviewedIn this article, the authors explain recently issued Internal Revenue Service regulations that permit employers and IRA proriders to offer "qualified longevity annuity contracts" or "QLACs" under defined contribution...
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From:Journal of Accountancy (Vol. 201, Issue 4)[] Executive compensation rules under IRC section 409A. The American Jobs Creation Act's new IRC section 409A makes sweeping changes to the tax rules governing nonqualified deferred compensation arrangements such as...
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From:Business Economics (Vol. 41, Issue 2) Peer-ReviewedSince 1980, there has been a rapid shift from employer-based, defined benefit pensions to employee-controlled personal retirement accounts. This paper documents the shift and explores the conventional wisdom that this...
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From:Financial Executive (Vol. 22, Issue 4) Peer-ReviewedThe news from the traditional defined-benefit (DB) pension front seems to get progressively gloomier. In March, corporate leviathan General Motors Corp. announced that it, too, would freeze pension plans for its...
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From:The CPA Journal (Vol. 72, Issue 1) Peer-ReviewedMany employers have established qualified plans in order to provide employees with adequate funds for their retirement. The employer generally contributes to a trust for the benefit of the employee participants and...
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From:ILR Review (Vol. 48, Issue 1) Peer-ReviewedThe authors analyze the effect of the availability of post-retirement health insurance on early retirement behavior of men using data from the 1984, 1986, and 1988 panels of the Survey of Income and Program Participation...
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From:Information Today (Vol. 32, Issue 2)The law touches every aspect of most people's lives. Each day, someone needs to divorce a spouse, get custody of a child, evict a nonpaying tenant (or avoid eviction by a heartless landlord), start a small business,...
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From:TD Magazine (Vol. 70, Issue 1) Peer-ReviewedAsking questions during a job interview is like navigating a minefield: Ask the wrong question--or even ask the right question in the wrong way-and you could blow your chances of getting the job. In a recent survey...
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From:Family Practice News (Vol. 35, Issue 6)AARP is rejoicing now that a federal judge has temporarily blocked a new rule from the Equal Employment Opportunity Commission (EEOC) regarding retiree health benefits, but some members of Congress are not. The rule,...