A group of seven private colleges in Oregon, frustrated with the erratic pricing of health care in the state, decided to band together, drop their health-plan providers, and create a consortium to self-insure their employees. The Oregon Independent Colleges Employee Benefits Trust came into existence on May 1, 2003 and offers a collective…

Examines the various benefit programs that will require change and the alternatives available. (IRT)

Describes various types of tax sheltered annuities, how to set them up, and the advantages and disadvantages of these programs. (JF)

Of 532 school systems surveyed, only 86 reported bona fide severance pay plans. (DB)

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)

The types and characteristics of benefits offered in medium and large firms and those offered in state and local governments differ but the incidence of benefits is similar. (JOW)

This paper examines the pattern of incentives for work versus retirement in five state teacher pension systems. We do this by examining the annual accrual of pension wealth from an additional year of work over a teacher's career. Accrual of wealth is highly nonlinear and heavily loaded at arbitrary years that would normally be considered…

This publication represents a complete guide to crafting well-written, comprehensive contracts for hiring and retaining successful presidents. The author's timely and practical book covers what it is like to be a college president today; the basics of a good contract; terms of appointment; expectations, assessment, and evaluation; compensation and…

Benefits and leave policies are important aspects of employment when employees attempt to balance career and family. These policies include salary, promotion, vacation, tuition reimbursement, sick leave, medical insurance, life insurance, maternity or paternity leave, elder-care leave, discriminatory leave, and company support and counseling. The…

Staffing the nation's community colleges with qualified faculty is an emerging problem. The problem results from massive retirements among members of the post-WW II "baby boom" generation and intense competition from other sectors of the economy for scarce human talent. This study was a faculty-recruitment simulation designed to investigate the…

This report presents selected findings from the school district data file of the 2007-08 Schools and Staffing Survey (SASS). SASS is a nationally representative sample survey of public, private, and Bureau of Indian Education-funded (BIE) K-12 schools, principals, and teachers in the 50 states and the District of Columbia. The public school sample…

Summarizes the rules governing Internal Revenue Code (IRC) section 403 (b) annuity plans and IRC section 427 deferred compensation plans. On balance, the burdensome annual form 550 filing requirement of 403 (b) plans seems more than offset by the disadvantages and increased responsibility associated with 427 plans. (MLH)

Provisions of employer-financed retirement plans have been changed to reflect statutory requirements of the Employee Retirement Income Security Act and other laws. The author discusses the vesting provisions of two types of plans--defined benefit pension plans and defined contribution plans. Future revisions, due to the 1986 Tax Reform Act, are…

Describes the design, coverage, output, and availability of results of a new annual survey on the incidence and characteristics of employee benefit plans in the private sector, which is conducted by the Bureau of Labor Statistics. (SK)

Argues that the provision of the same fringe benefits for all workers promotes labor market segmentation by inducing workers to sort themselves across the economy according to their demand for fringe benefits. (JOW)