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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.


Consumers And Benefits Of Genetically Modified Vegetables, Megan Carter Judge Mar 2010

Consumers And Benefits Of Genetically Modified Vegetables, Megan Carter Judge

Master's Theses

With the adoption of biotechnology in many agricultural products with first-generation biotechnology traits such as increased pest resistance, greater herbicide resistance, and increased yields the growers have accepted them. The next wave of biotech crops have second-generation traits, such as improved nutrient content, extended shelf life, reduced pesticide and herbicide application (a consumer demanded trait), and better taste. Will these consumer benefits offset any concern that the consumer has regarding biotechnology? What are those benefits and how should the information be communicated to the consumer?

Three focus groups give insight to the proposed questions. The focus groups were done in …


Standing At A Crossroads: The Building Trades In The Twenty-First Century, Mark Erlich, Jeffrey Grabelsky Jan 2010

Standing At A Crossroads: The Building Trades In The Twenty-First Century, Mark Erlich, Jeffrey Grabelsky

Jeffrey Grabelsky

American building trades unions have historically played a critical and stabilizing role in the nation’s construction industry, establishing uniform standards and leveling the competitive playing field. Union members have enjoyed better than average wages and benefits, excellent training opportunities, and decent jobsite conditions. But in the last thirty years the industry has undergone a dramatic transformation. This article describes the decline in union density, the drop in construction wages, the growth of anti-union forces, the changes in labor force demographics, the shift toward construction management, and the emergence of an underground economy. It also analyzes how building trades unions have …


Momentum (Part 3 Of 3), Bruce Vanstone Dec 2009

Momentum (Part 3 Of 3), Bruce Vanstone

Bruce Vanstone

Extract:

This article is part 3 of a 3‐part series. In this final article, I will summarize the key characteristics of investing using momentum based approaches. I will also discuss some approaches to managing risk in momentum models, and the benefits investors expect when investing with rules‐based funds.


Momentum (Part 2 Of 3), Bruce Vanstone Dec 2009

Momentum (Part 2 Of 3), Bruce Vanstone

Bruce Vanstone

Extract:

This article is part 2 of a 3‐part series. In this article, I will focus on using simulations to demonstrate the potential risks and rewards of the momentum approach. In the final part of the series, I will discuss the way in which investors can benefit from rule‐based approaches to investment.


Momentum (Part 1 Of 3), Bruce Vanstone Dec 2009

Momentum (Part 1 Of 3), Bruce Vanstone

Bruce Vanstone

Extract:

The purpose of this 3‐part series of articles is to provide information about the potential benefits of momentum investing. In this series, I will try and explain what momentum is, the potential returns available to momentum investors, and the way that the Porter Capital Management combine mechanical, rules‐based strategies with the momentum effect to deliver benefits to investors.