Issues for Implementing Phased Retirement in Defined Benefit Plans

North American Actuarial Journal

Volumn 7, Issue 3, 2003, Pages 75-84

  Scahill, Patricia L ^a   Forman, Jonathan Barry ^b  

^a UNIVERSITY OF OKLAHOMA   (United States)

^b American United Life Insurance Company   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85011146236     PISSN: 10920277     EISSN: None     Source Type: Journal    
DOI: 10.1080/10920277.2003.10596105     Document Type: Article

References (8)

1. Diane E. Herz, “Work after Early Retirement: An Increasing Trend among Men,” 118 (No. 4)
2. Robert L. Clark and Joseph F. Quinn, “Effects of Pensions on Labor Markets and Retirement,” in the Brookings Institution Conference on ERISA after 25 Years: A Framework for Evaluating Pension Reform, Washington, D.C., 31 (Sept. 17, 1999)
3. Joseph F. Quinn, “Retirement Patterns and Bridge Jobs in the 1990s,” EBRI Issue Brief No. 206 (Washington, D.C.: Employee Benefit Research Institute, February 1999)
4. William J. Wiatrowski, “Changing Retirement Age: Ups and Downs,” 124 (No. 4) Monthly Labor Review 3 (2001).
5. Watson Wyatt, Demographics & Destiny: Winning the War for Talent (1999).
6. Watson Wyatt, Phased Retirement—Reshaping the End of Work (1999).
7. Patricia L. Scahill and Jonathan Barry Forman, “Protecting Participants and Beneficiaries in a Phased Retirement World,” available at http://www.soa.org/library/monographs/retirement_systems/m-rs02-2/m-rs02-2_ tableofcontents.html.
8. Jonathan Barry Forman, “How Federal Pension Laws Influence Work and Retirement Decisions,” 54(1) Tax Lawyer 143 (2000).