Postretirement cost-of-living adjustments for public education employees: issues for NEA affiliates
National Education Association, Research Division, 1990 - Education - 15 pages
2 pages matching emphasize COLAs in this book
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1985-86 Retirement Provisions ad hoc COLA Associations also need Associations need assure adequate COLAs automatic COLA provision average unfunded liability Bureau of National COLA variable COLAs contingent COLAs for future Consumer Price Index cost implication CPI-U CPI-W data from NEA's dormant rate education employee's pension education employees participate emphasize COLAs employee retirement systems financially sound retirement financing mechanism future retirees hoc COLA provision lobby for changes monitor and assess National Affairs 1988 Number of plans number of systems pension plans Percent of plans plans Automatic COLA plans Percent plans that provided present study provide an automatic provide COLAs provided ad hoc provided automatic COLAs provision of automatic public employee systems purchasing power rate of inflation rate of return relationship between automatic retiree's perspective Retirement Provisions Survey retirement system's financial retirement systems determine return on investments school employee systems determine COLAs systems to provide unfunded liability variable variable annuity provision