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The Future of Public Employee Retirement Systems$
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Olivia S. Mitchell and Gary Anderson

Print publication date: 2009

Print ISBN-13: 9780199573349

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199573349.001.0001

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Redefining Traditional Plans: Variations and Developments in Public Employee Retirement Plan Design

Redefining Traditional Plans: Variations and Developments in Public Employee Retirement Plan Design

Chapter:
(p.187) Chapter 12 Redefining Traditional Plans: Variations and Developments in Public Employee Retirement Plan Design
Source:
The Future of Public Employee Retirement Systems
Author(s):

Keith Brainard

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199573349.003.0012

Retiree benefits for US employees of state and local governments have been traditionally paid via defined benefit (DB) plans, but this arrangement has been neither monolithic nor static. This chapter provides examples of variants on the traditional DB model and presents recent developments in retirement benefits for public employees, focusing on the incorporation of DC plan elements into or alongside DB plan structures.

Keywords:   cash balance plan, cost-of-living adjustment, deferred retirement benefit, earnings limitation savings account, individual account plan, individual account plan, return-to-work, state retirement systems, Teachers Retirement Association, Arizona, Minnesota, Nebraska, Oregon

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