Aging and Retirement Phased Retirement Material
The following list includes SOA Research publications and other sources related to phased retirement. The list is categorized by content focus.
Research, Current Experience and data
- U.S. GAO, Phased Retirement Programs, Although Uncommon, Provide Flexibility for Workers and Employers GAO-17-536, 2017 – provides insight into recent employer practices and data on employees. A series of employer case studies are discussed.
- The Sightlines Project: Stanford Center on Longevity (the Society of Actuaries was a sponsor of this project). Project focuses on successful aging broadly. There are various phases to the project.
- Aegon Center for Longevity and Retirement, The New Social Contract: a blueprint for retirement in the 21st century, The Aegon Retirement Readiness Survey, 2018.
- U.S. perspective: Purcell, Patrick. 2009. Older Workers: Employment and Retirement Trends. Congressional Research Service Report for Congress 7-5700, CRS, Washington, DC.
- Older Workers: Labor Force Trends and Career Options, U.S. Bureau of Labor Statistics, 2017.
- U.S. perspective: Educational Differences in Employment at Older Ages, Richard W. Johnson and Claire Wang, Urban Institute, 2017.
- U.S. perspective: What Are the Top Jobs for Older Workers?, Richard W. Johnson and Claire Wang, Urban Institute, 2017.
- U.S. perspective: How Secure Is Employment at Older Ages?, Richard W. Johnson and Peter Gosselin, Urban Institute, 2018.
- Age Disparities in Unemployment and Reemployment during the Great Recession and Recovery, Richard W. Johnson and Barbara A. Butrica, Urban Institute, 2012.
- Rappaport, Anna, Variation of Social Security Benefit Costs by Age, Social Security Bulletin, Vol. 63, Number 4, 2000.
- SOA, May 2020 Managing Post-Retirement Risks: Strategies for a Secure Retirement
Employer and Business Community Focused
- Staying Ahead of the Curve 2004: Employer Best Practices for Mature Workers https://assets.aarp.org/rgcenter/econ/multiwork_2004.pdf - published by AARP. Report analyzes the practices of companies that were awarded prizes for their work with older workers and provides a structure for thinking about which practices can have bigger impact and make more differences.
- Mercer, Next Stage: Are You Ready – report focusing on how business should respond to the experienced workforce, 2019.
- The Conference Board, Phased Retirement After the Pension Protection Act, 2007 – employer focused discussion of business alternatives and issues relative to phased retirement.
- Society of Actuaries, Securing Future Retirements Essay Collection, 2018
- Working Longer to Improve Retirement Security: Addressing Workplace Issues
Anna M. Rappaport and Tim Driver
- Working Longer to Improve Retirement Security: Addressing Workplace Issues
- Boston College, Center on Aging and Work, Case Studies
- SOA 2019 Annual Meeting, Session 193: Reboot, Rewire, or Retire: Important Decisions about Next Steps After Full Time Work Moderator: Carol A. Bogosian, ASA Speakers: Richard W. Johnson, PhD, Tim Driver, CEO, Sally C. Hass, M.Ed, Anna M. Rappaport, FSA,MAAA
- U.S. Government Office of Personnel Management, August 8, 2014, Civil Service Retirement System and Federal Employees Retirement System, Phased Retirement
Individually Focused
- Rappaport, Anna: Reboot, Rewire or Retire? Personal Experiences With Phased Retirement and Managing A Life Portfolio. Article for financial planners published in The Nerd’s Eye View. Article discusses the life portfolio and implementing the life portfolio.
- SOA Retirement Section Article, April 2020 Reboot, Rewire or Retire: Next Steps After Full-time Work - Part 1 – The Big Picture, Anna Rappaport.
- SOA Retirement Section Article, May 2020 Reboot, Rewire or Retire: Next Steps After Full-time Work Part 2 – The Life Portfolio and the Individual Perspective, Anna Rappaport.
- S. perspective: 2011 Risks and Process of Retirement Survey: Key Findings and Issues: Working in Retirement, Society of Actuaries and 2019 Risks and Process of Retirement Survey, Society of Actuaries (forthcoming)
- The Key to Wealth, Health, and Happinessby Sally C. Hass M.Ed., Journal of Financial Service Professionals, January 2007.
- Stanford Center on Longevity, Sightlines Special Report: Seeing Our Way to Financial Security in the Age of Increased Longevity, November, 2018.
Policy Focused
- Society of Actuaries: Securing Future Retirements Essay Collection, 2018.
- Working Longer to Improve Retirement Security: Improving Public Policy
Anna M. Rappaport and Tim Driver
- Working Longer to Improve Retirement Security: Improving Public Policy
- Letting Older Workers Work, Rudolph Penner, Pamela Perun and Eugene Steuerle, Urban Institute, The Retirement Project, 2003.
- Legal and Institutional Impediments to Partial Retirement and Part-Time Work by Older Workers, Rudolph Penner, Pamela Perun and Eugene Steuerle, Urban Institute
- Working Longer Policies: Framing the Issues, Brookings, 2019.
- Current Strategies to Employ and Retain Older Workers, Lauren Eyster, Richard W. Johnson, and Eric Toder, Urban Institute, 2008.
- Is It Time to Raise the Social Security Retirement Age? Richard W. Johnson, Urban Institute, 2018.
- Living to 100, SOA International Symposium, January 2020. General Session III – Featured Presentation - Retirement Security: It's Not Just About Money, Jacquelyn Boone James and Christina Matz-Costa Boston College, Michael A. Smyer Bucknell University.
- Intersector Group report to the Society of Actuaries’1 Pension Section Council Meeting with the Internal Revenue Service/Treasury, November 13, 2019
- Issues for Implementing Phased Retirement in Defined Benefit Plans, Jonathan Barry Forman and Patricia L. Scahill, North American Actuarial Journal, Volume 7, Number 3, 2004.
- October 2003. The Cornell Study of Employer Phased Retirement Policies: A Report on Key Findings, Robert M. Hutchens, ILR School, Cornell University.
International
- U.S. GAO, Other Countries’ Experiences with Phased Retirement, 2019.
- International perspective: International Actuarial Association, Determination of Retirement and Eligibility Ages: Actuarial, Social and Economic Impacts, 2016.
- U.K. perspective: Avoiding the demographic crunch: Labour supply and the ageing workforce, Chartered Institute of Personnel and Development and International Longevity Center, UK, 2015.
- U.S. and International employer and workforce issues: Billings, Mary Nell and Anna Rappaport, Living to 100: Challenges and Opportunities for Employers, Society of Actuaries, Living to 100 2011 Monograph.
- U.S. and International retirement age issues: Rappaport Anna, How Well Have Retirement Systems Adapted to Longer Lives? Society of Actuaries, Living to 100 2014 Monograph.
- International: Melbourne Mercer Global Pension Index, 2018 and prior years – annual studies of retirement practices and evaluation of retirement systems in more than 30 countries.
- SOA, 2019 Exam Syllabus RET Design and Accounting U.S. and Canada Model Solutions Fall 2019.
- Morneau Shepell Handbook of Canadian Pension and Benefit Plans, Shepell, Morneau, Whiston, Bethune and Clooney, J. Gregory, 16th Edition, 2016, Ch. 3
- Study Note Code Title DA-100-13: Issues for Implementing Phased Retirement in Defined Benefit Plans
- Study Note Code Title DA-165-17: Phased Retirement – An Important Part of the Evolving Retirement Scene