Chapter

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

Keith Brainard

in The Future of Public Employee Retirement Systems

Published in print August 2009 | ISBN: 9780199573349
Published online February 2010 | e-ISBN: 9780191721946 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780199573349.003.0012
Redefining Traditional Plans: Variations and Developments in Public Employee Retirement Plan Design

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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

Chapter.  7009 words. 

Subjects: Public Management and Administration

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