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Retirement General Overview

Introduction

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In the United States, retirement plans are regulated by the Department of Labor and are generally defined in terms of the tax status they are given under the IRS code; that is, qualified or non-qualified for special tax treatment.

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Higher Ed HR (HEHR) Perspective

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Retirement programs in higher education have diversified over the last few decades, with increased interest in transportability (especially for faculty) and self-direction options.

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