The accrual method for funding military retirement : assessment and recommended changes / Richard Eisenman ... [et al.]

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Subjects: Military pensions--United States
Accrual basis accounting
United States--Armed Forces--Appointments and retirements
United States--Armed Forces--Appropriations and expenditures
Formats: Print
Material Type: Books
Language: English
Audience: Unspecified
Published: Santa Monica, CA : RAND, 2001
Series: MR/Rand Corporation MR-811-OSD
MR (Rand Corporation) MR-811-OSD
LC Classification: U, UB
Table of Contents: Preface
Figures
Tables
Summary
Acknowledgments
1. Introduction 1
2. The Ojectives and Design of the Military Retirement Accrual Method 4
3. Management Incentives in the Current System 21
4. Strengthening Management Incentives: Recommendations for Change 44
5. Fiscal Impact of Rand Recommendations 57
6. Conclusions 69
App.: Sample Calculation of Normal Cost Percentage 73
References 79
Additional Authors: Eisenman, Richard, 1928-
Rand Corporaiton
National Defense Research Institute (U.S.)
Notes: LCCN: 99011287
ISBN: 0833027077
"Prepared for the Office of the Secretary of Defense."
"MR-811-OSD"--P. [4] of cover
Includes bibliographical references (p. 79-80)
Sponsored by the Office of the Secretary of Defense (OSD). DASW01-95-C-0059
Physical Description: xix, 80 p. : ill., 28 cm
OCLC Number: 40762524
ISBN/ISSN: 0833027077

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