The graded payment method of receiving traditional annuity benefits was introduced by the Teachers Insurance and Annuity Association (TIAA) in 1982 to introduce an inflation-fighting factor into the annuity program. Under the graded method, in contrast to the standard method, a part of current annuity dividend income is withheld each year to…

Copies of twelve recordkeeping forms are provided in this record book designed for use by vocational agriculture students in a supervised occupational experience program (SOEP). The forms are organized into three sections: (1) receipts and expenditures (money received, money paid out, cash flow, financial statement, and profit and loss statement);…

Following the passage of the Employee Retirement Income Security Act of 1974 and the increased regulatory burden placed on defined benefit pension plans, the less complex fully funded defined contribution plan emerged as a more attractive and increasingly popular alternative. Traditionally the standard approach to pensions in the educational…

Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

This issue of the "NICHCY News Digest" presents several articles designed to help parents of children with disabilities to plan their estate to best meet the needs of these children. The issue begins with an overview of the topic that discusses the following aspects: how the type of disability affects estate planning; considerations involved in…

A study was done of the savings patterns and financial resources of households receiving teacher's retirement insurance benefits. For the survey a mail questionnaire was sent in fall 1988 to a statistically drawn sample of Teachers Insurance and Annuity Association-College Retirement Equities Fund annuitants. Over 900 questionnaires were completed…

Capital finance in institutions of higher education is analyzed in light of changes in the Tax Reform Act of 1986 affecting the ability of institutions to finance capital projects and the likelihood of changes in the government's view of tax-exempt financing. The options for colleges and universities are analyzed in the following areas: (1)…

This issue examines inflation protection for pensions in the 1990s and beyond. It describes how providers of retirement services can offer participants opportunities to improve inflation protection through product design, services, and educational programs. It explains the use of inflation-indexed (real bonds), noting the potential role for such…

This paper presents a method for higher education faculty and staff to assess pension plan objectives by determining a retirement income replacement ratio to maintain the salary-based preretirement standard of living. The paper describes the RETIRE Project which researches income replacement using the federal government's annual "Consumer…

This bulletin focuses on four aspects of budget development and management in local school districts. Chapter 1 describes the general budget development process, highlighting variations some Oregon districts have found useful. The chapter outlines the responsibilities of educational agencies and district staff members at various levels and reviews…

Concepts of costs and cost analysis in higher education are examined, along with how to prepare for a cost study. Specific cost analysis techniques are identified, along with types of data generated and potential problems. In preparing for cost studies, it is important to consider: purpose, types of cost analysis, types of cost, common…

This issue describes the Teachers Insurance and Annuity Association College Retirement Equities Fund (TIAA-CREF) life-annuity income options and traces the trends in their selection over a 17-year period, 1978-1994. Other income-related choices at or before retirement are also explored. The article emphasizes that participants in defined…

This paper describes a method of projecting inflation-adjusted (real) retirement benefit replacement ratios for defined contribution retirement plans such as TIAA-CREF (Teachers Insurance and Annuity Association--College Retirement Equities Fund). The illustrated ratios are comparable to the ratios in defined benefit plans that result…

A national survey of college and university retirees in Spring 1990 sought to help institutions to assess benefit programs and provide services for retirees. The survey involved a nationwide cross section of 130 institutions of higher education from which responses were received from 19,126 retirees (40 percent retired faculty). Questions covered…

This document consists of all 10 issues of this annual journal issued during the 10 year period 1983-1992. Major articles include the following: "What Should We Teach about Shopping by Mail?" (Cude, Walker); "Family Adaptation to Economic Change" (Krein et al.); "Differences in Teenage Consumer Actions Related to Employment, Sex, and Consumer…