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Benefits, Rights And Features Nondiscrimination Testing And Phased Retirement Programs, Workplace Flexibility 2010, Georgetown University Law Center
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
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
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:
- Overarching Benefits in the Current Economy
- Benefits to Families
- Benefits to Management
- Equality for Women
- Protection of the Environment