Literaturnachweis - Detailanzeige
Autor/in | Demsey, Brian R. |
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Titel | The Annuity Option. |
Quelle | In: American School Board Journal, 178 (1991) 8, S.25-27 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
ISSN | 0003-0953 |
Schlagwörter | Boards of Education; Compensation (Remuneration); Elementary Secondary Education; Recruitment; Retirement Benefits; Superintendents |
Abstract | For school executives, annuities have become the preferred retirement vehicle, because other private-sector investments (some deferred compensation and profit-sharing plans) are closed to public employees. This article explains Internal Revenue Code sections 403 (b) and 457 and 1986 Tax Reform Act provisions related to tax-sheltered annuity plans. A sidebar explains annuity terminology. (MLH) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |