qReprints articles from the Monthly Labor Review that analyze data collected annually by the Bureau of Labor Statistics under its Employee Benefits Survey program. The articles were published between 1982 and 1990.q--Pref.Excess plans commonly calculate benefits as a percentage of average annual earnings multiplied by years of service (unit-benefit plans); ... The remainder used the average social security tax base during the final 3 or 5 years of service. ... Many of the pension plans studied contained provisions to counter this possibility.
|Title||:||Employee Benefits Survey|
|Author||:||Michael Alton Miller|