Assessing the wellbeing of the Spanish elderly

In this paper we use a variety of data sources, both micro and macro, time series, crosssection, and panel data to provide an empirical evaluation of the current level of economicwellbeing of the Spanish elderly, and of its determinants. We focus, in particular on the role played by the pension system and its generosity in terms of minimum pension supplements and non-contributive pensions. In an IV context, we find that actual Social Security benefits contribute substantially to explain income and consumption poverty levels and trends of low income and consumption percentiles. Thus we offer support to previous evidence for Spain emphasizing the role of minimum benefit policies.

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System (IPERS) I-Que Pension Administration System for the period March 24, 2009 through April 22, 2009

Report on a review of selected general and application controls over the Iowa Public Employees’ Retirement System (IPERS) I-Que Pension Administration System for the period March 24, 2009 through April 22, 2009

Nearing Retirement, July 2008

IPERS provides the security you need through guaranteed benefits. With IPERS, unlike other retirement plans, benefits aren’t tied to the performance of the stock market and you don’t need to be an experienced investor to make your retirement dreams a reality. Your IPERS benefits are only one part of your overall retirement savings. Your total retirement income will come from a combination of your IPERS benefits, social security, personal savings, and any other retirement plan benefits.

Nearing Retirement, July 2008

IPERS provides the security you need through guaranteed benefits. With IPERS, unlike other retirement plans, benefits aren’t tied to the performance of the stock market and you don’t need to be an experienced investor to make your retirement dreams a reality. Your IPERS benefits are only one part of your overall retirement savings. Your total retirement income will come from a combination of your IPERS benefits, social security, personal savings, and any other retirement plan benefits.

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2009

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2009

Audit report on the Peace Officers' Retirement, Accident and Disability System for the year ended June 30, 2009

Audit report on the Peace Officers' Retirement, Accident and Disability System for the year ended June 30, 2009

Audit report of the Iowa Public Employees’ Retirement System (IPERS) as of and for the year ended June 30, 2009

Audit report of the Iowa Public Employees’ Retirement System (IPERS) as of and for the year ended June 30, 2009

Comprehensive Annual Financial Report (CAFR) of the Iowa Public Employees' Retirement System (IPERS) for the fiscal year ended June 30, 2009.

Comprehensive Annual Financial Report (CAFR) of the Iowa Public Employees Retirement System (IPERS) for the fiscal year ended June 30, 2009. NOTE: this is a large file and may take a moment to download.

Iowa Public Employees’ Retirement System An Annual Summary for the Fiscal Year Ended June 30, 2011, FY 2011

Report on the Iowa Public Employees’ Retirement System (IPERS) for the year ended June 30, 2011

Iowa Public Employees' Retirement System Member Handbook Supplement, July 2010

In 2010, the state legislature and the governor approved changes to the IPERS plan. Important changes will apply to most IPERS members, but the changes are not effective until July 1, 2012. A few changes were effective immediately but did not affect most IPERS members. Because most of the IPERS plan is unchanged, IPERS published the law changes as a supplement to the IPERS Member Handbook. The IPERS Member Handbook remains effective until July 1, 2012. View the supplement as an addendum to the IPERS Member Handbook dated May 2009.

Audit report on the Peace Officers' Retirement, Accident and Disability System for the year ended June 30, 2010

Audit report on the Peace Officers' Retirement, Accident and Disability System for the year ended June 30, 2010

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2010

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2010

Audit report of the Iowa Public Employees' Retirement System (IPERS) as of June 30, 2010 and 2009

Audit report of the Iowa Public Employees' Retirement System (IPERS) as of June 30, 2010 and 2009

Beyond the Toledo agreement : the intergenerational impact of the spanish pension reform

The paper examines the intergenerational impact of the Spanish public pension system after the 1997 Pension Reform Act. Working within a Generational Accounting framework, we find that maintaining the new legal setting could leave future generations with liabilities as high as 176 percent of base year GDP. As the recent reform measures have been insufficient to achieve the sustainability of the current pension system, we also analyse the impact of alternative reform strategies. Within the current pay-as-you-go setting, a further improvement to tax-benefit linkage in line with the original spirit of the Toledo Agreement is shown to yield and intergenerationally more balanced outcome,than an increase in the retirement age or an expansion of public subsidies financed through indirect taxes. Finally, we examine the generational impact of a move toward a partially funded pension system which might restore theintergenerational balance