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National Summary
What do employers need to consider regarding retirement? The federal Employee Retirement Income Security Act (ERISA) and the requirements of the Social Security and Medicare systems are the major laws that affect the retirement process. In addition, the federal Age Discrimination in Employment Act (ADEA) necessitates that the entire retirement process be monitored to avoid age discrimination.
With individuals over age 65 becoming a larger segment of the population, their financial needs in retirement are a major national issue. Preretirement planning is crucial assistance that can help retirees achieve financial security. The aging of the workforce, along with financial issues from the economic downturn, are resulting in employees delaying retirement, returning to work after retirement, or using the latest trend in retirement practices—phased retirement.
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