Description: A new retirement option has been added to the defined benefit plan for federal workers to allow retirees to work part time while receiving part of their pension benefit.

Description: This paper is a concept for U.S. pension reform.

Description: Review of paper describing Collective Defined Contribution Plans. the elimination of traditional pensions by many companies have left employees without easy access to reliable retirement income Collective Defined Contribution plans which are used to a small extent in the US but more broadly used elsewhere offer an option for consideration.

Description: A Benefit Value Comparison of a Cash Balance Plan with a Traditional Final Average Pay Defined-Benefit Plan by Steve J. Kopp and Lawrence J. Sher. From The Pension Forum, October 1998, Volume 11, Issue No. 1.

Description: The authors present the myriad of issues affecting an individuals retirement decision and highlight studies from Mercer and AARP. They find that Americans are increasingly creating their own personalized phased retirement programs in this evolving area of human resources management.

Description: This article looks at the need for new defined benefit plan designs and their advantages. From Pension Section News, September 2004, Issue No. 56.

Description: This article talks about the steps taken by one corporation to provide a comprehensive LTD program for their employees.

Description: A Discussion of why female mortality is higher than male mortality at higher ages.

Description: This paper is a response to the comments on the Tracker Plan, a concept for U.S. pension reform.

Description: This article is about the value of fringe benefits, specicifically of pension benefits earned while married in the event of divorce or marital dissolution. It centers around the assumptions which should be used to determine the present values and shows applicable equations to be used.