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Legal and Institutional Impediments to Partial Retirement and Part-Time Work by Older Workers
Rudolph G. Penner, Pamela Perun and C. Eugene Steuerle via Urban Institute 
Nov. 22, 2002
Link to executive summary, which contains link to full 111-page report. "[T]here are a large number of legal and institutional barriers to more flexible employment arrangements for older workers.... While it was often not appropriate to erect these barriers then, now the imminent, drastic change in demographic conditions creates a much more urgent need for reform.... One of the most important barriers to longer work comes from privately negotiated defined benefit pension plans."
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