ERIC Number: EJ247345
Record Type: Journal
Publication Date: 1980
Early Retirement from Colleges and Universities: Considerations under the Employee Retirement Income Security Act.
Shapiro, Larry E.
Journal of College and University Law, v7 n1-2 p174-79 1980-81
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)
Publication Type: Journal Articles; Legal/Legislative/Regulatory Materials; Opinion Papers
Education Level: N/A
Authoring Institution: N/A
Identifiers - Laws, Policies, & Programs: Employee Retirement Income Security Act