This study examines the changes in regular retirement programmes for tenured faculty members, characteristics of retirement-incentive and phased-retirement programmes, and polices applicable to retired faculty.
本文运用调查数据对美国大学教师退休收入计划、退休奖励计划、分阶段退休计划、退后福利情况以及退休与招聘、留用的政策进行了比较分析,充分揭示了当前美国大学教师退休政策的变革趋势,得出待遇确定型(DB)计划仍具生命力,分阶段退休计划方兴未艾和教师退休工作相比教师招聘和留用不被重视三个结论,对我国未来高等院校教师退休制度的变革提供了极好的借鉴。
Employee Retirement Income Security Act (ERISA)
雇员退休收入保障法案
a financial institution that collects regular contributions from employers to provide retirement income for employees.
从雇主处定期的收取钱为退休人员提供退休收入。
an earnings-related pension scheme
随个人收入而改变的退休金计划.
earnings-related basic pension scheme
与收入相关的基本退休金制度
has sufficient income for a comfortaBle retirement;
有足够的收入保证了舒适的退休生活;
Self-employed workers also pay a portion of their earnings to the program.
个体经营者也把收入的一部分交给退休金计划。
Cases in which retirees can return to work with their full salary grab the headlines.
一些退休人员重返工作岗位，同时得到他们退休前相同收入的例子成为了新闻头条。
Pensions are a form of income that workers receive after they retire or become disabled, or their dependents receive after they die.
退休金是工人退休或致残以后领取，或在其死后由家属领取的一种收入。
He may retire as chairman of the board, earning the future equivalent of today's $200,000 a year and enjoying stock bonuses and retirement benefits.
他能够以董事长的身分退休，其收入则为每年20万美元，再加上股票红利和退休的特别待遇。
Thanks to the improvement of the social security system, retirees are also getting more benefits.
离退休职工由于社会保障体系的完善，也增加了收入。
He intends to redistribute income from the middle class to poorer paid employees and pensioners.
他意图把中产阶级到低薪雇员和退休人员的收入做重新分配。
All military pensions are funded by federal revenue.
军人退休金一律都从联邦税收中支出。
superannuation and retired allowances
养老金及退休金税收优惠
Many retired workers from Shanghai were recruited in Jiangsu.
江苏吸收了不少上海的退休老工人。
""Pay As You Go" method [PAYG method] [Old Age Pension Scheme]"
“随收随付”办法〔老年退休金计划〕
This means that those who invest in education do not have to save as high a percentage of income to become rich at retirement.
这就意味着教育上投资的人要想在退休时致富不必节省同样高比例的收入。
Or they can save some of the family income for retirement or the children's college education.
或者，他们可心为自己的退休或子女们的大学教育储蓄一部分的家庭收入。
As a bond pays a regular coupon, or interest rate, it may be suitable for investors, for exam-ple, retirees, who require a regular income over a specific time horizon.
债券定期支付利息，可能比较适合那些在固定时期内需要有定期 收入的投资者，如退休人士。