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Benefits, Rights And Features Nondiscrimination Testing And Phased Retirement Programs, Workplace Flexibility 2010, Georgetown University Law Center Mar 2010

Benefits, Rights And Features Nondiscrimination Testing And Phased Retirement Programs, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Various studies indicate that formal phased retirement programs within defined benefit plans are wanted and needed by both employers and employees. Phased retirement programs may be useful for employees who want to reduce their hours during later stages of their careers, but who wish to remain in the workforce. For employers, a phased retirement program may be a useful tool to retain talented employees who may otherwise fully retire.

In designing phased retirement programs, It is not surprising that many employers wish to have significant discretion in deciding which employees they will seek to retain through a phased retirement program. …


Phased Retirement Benefits And Final Full Retirement Calculations: Open Issues, Workplace Flexibility 2010, Georgetown University Law Center Mar 2010

Phased Retirement Benefits And Final Full Retirement Calculations: Open Issues, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

This document briefly describes two issues relating to the final, full retirement benefit for individuals who receive a phased retirement distribution from a defined benefit plan: 1) whether and how any phased retirement distribution would offset the final full retirement benefit, and 2) the form of the payment of the final, full retirement benefit.


Statements Illustrating The Legislative Intent Of These Laws, Workplace Flexibility 2010, Georgetown University Law Center Apr 2009

Statements Illustrating The Legislative Intent Of These Laws, Workplace Flexibility 2010, Georgetown University Law Center

Memos and Fact Sheets

Based on statements in the legislative history, these laws were meant to provide:

  1. Overarching Benefits in the Current Economy
  2. Benefits to Families
  3. Benefits to Management
  4. Equality for Women
  5. Protection of the Environment


The U.S. Health Care System: Best In The World, Or Just The Most Expensive?, Bureau Of Labor Education. University Of Maine Jul 2001

The U.S. Health Care System: Best In The World, Or Just The Most Expensive?, Bureau Of Labor Education. University Of Maine

Bureau of Labor Education

For many years, politicians and insurance companies could blithely proclaim that the U.S. had the best health care system in the world, but as its major shortcomings become more visible, Americans are finding it harder to accept this assertion. The 42.6 million people in the U.S. currently without health insurance are acutely aware that our health care system is not working for everyone, and there is growing recognition that the major problems of rising costs and lack of access constitute a real crisis. However, the search for solutions has not been easy or clear cut. Policymakers often attempt to address …