"Budget of the United States Government, Fiscal Year 2013" contains the Budget Message of the President, information on the President's priorities, budget overviews organized by agency, and summary tables. The 2013 Budget contains a number of steps to put the country on a fiscally sustainable path. First, this Budget implements the tight…

Contains a summary of some significant changes in state unemployment insurance laws during 1981. All states tightened work requirements; most adopted a variety of options to the pension offset provision and a few imposed a one-week waiting period. (Author)

Explores and assesses the significance of three court cases as they bear on the ability of the Internal Revenue Service to revoke an initial favorable determination letter for pension and profit-sharing plans. Journal available from The Corporation Law Review, Warren, Gorham & Lamont, 210 South Street, Boston, Mass. 02111; $44.00/year. (Author/IRT)

After examining the "Manhart" and "Gilbert" cases, argues that unisex mortality tables delineated by job classification will be more accurate and place less of an unequal burden on either sex than tables not linked to such classifications. (IRT)

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)

TIAA-CREF, the largest college and university retirement system, reversed its prior policy and announced its intention to seek approval of a "unisex" mortality table for use in annuities. The Supreme Court decision in City of Los Angeles, Department of Water and Power v Manhart and related litigation are discussed. (MLW)

This document presents public testimony and prepared statements from the Congressional hearing on inequities toward women in the social security system. Introductory statements by Representatives Oakar, Daub, Ferraro, McCain, Ratchford, Vandergriff, Snowe, Roybal, and Biaggi are given. Public testimony is provided from representatives of the…

This document contains witness testimonies and prepared statements from the Congressional hearing called to examine the rise in health care costs and its effect on retirees' health benefits. Opening statements are provided from committee members. The retiree's perspective is given by a retiree and a granddaughter of a retiree who have had their…

Important considerations for institutions wanting to establish supplementary early retirement benefits to encourage the practice are outlined. Regulations concerning pension plans, tax-sheltered annuities, and deferred compensation are reviewed. Individually negotiated early retirement supplements are not recommended. (MSE)

This document presents witness testimonies and prepared statements from the Congressional hearing called to examine the removal of the mandatory retirement age by taking the cap off of employees in the private sector through the passage of H.R. 4154. Opening statements are included from Congressmen Pepper and Martinez. Arthur Flemming, the…

A second court decision supporting the payment of equal retirement pensions to men and women through the Teachers Insurance Annuities Association and College Retirement Equities Fund for retirees, effective after May 1, 1980, is discussed. This federal appeals court decision allows limited retroactivity. (MSE)

This document records the oral and written testimony of witnesses who testified at a hearing on a proposed amendment to the Federal Workforce Restructuring Act of 1993. The amendment would spell out how the federal work force is to be reduced in size and would provide cash incentives for early retirement as well as make retraining of existing…

Various federal agencies and the courts are facing questions about the legality and potential discrimination in sex-segregated mortality tables and discrepancies in retirement and insurance benefits. By using unisex mortality tables, TIAA-CREF is an unwilling pioneer in the insurance industry, but the tables' ultimate form remains in question.…

This document presents an extensive report on retirement income prepared by the Congressional Research Service at the request of Congressman Dan Rostenkowski. The report consists of an executive summary, an overview of the issue, and a series of background papers. Part I provides an overview of retirement income for an aging population and…

The 1986 amendments to the Age Discrimination in Employment Act and tax reforms from that year will require changes in retirement policies in higher education, especially pension plans, because of the extension of nondiscrimination rules to all tax-deferred annuities. (Author/MSE)