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American Academy of Actuaries Comment Letter to IRS on Phased Retirement Arrangements in DB Plans (PDF)
American Academy of Actuaries 
Jan. 13, 2003 8 pages. Dec. 30, 2002. Excerpt: The American Academy of Actuaries' Pension Committee appreciates the opportunity to comment on the importance of phased retirement as a means to address some of the issues faced by companies as they deal with shrinking labor supplies and the aging of the workforce. Facilitating phased retirement is now more important than ever, as employees face increased life expectancy and the desire to remain active. MORE >> |
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