Description: This paper proposes a mandatory universal pension system MUPS which would be a system of fully portable IRA accounts piggy-backed on to existing Social Security withholding.

Description: This paper provides some background about demography, health and retirement summarizes how current pension laws influence the design of pension plans and the timing of retirement and looks at the optimal retirement age from the perspective of employers, government and workers.

Description: The purpose of this paper is to consider whether there is a coherent and principled approach to decide the question of what rights if any nonparticipant spouses should have in the retirement plans of participant spouses. From Retirement Needs Framework, M-RS00-1.

Description: This paper discusses the reasons for the trend toward phased retirement and looks at the legal and actuarial aspects of phased retirement as they apply to a simple defined-benefit plan.