0 relating to the time after someone has left their job and stopped working because they have reached a particular age:
post-retirement benefits/healthcare/plans
Here post-retirement indexation of the total topped-up to is assumed to be earnings-linked.
In almost one-quarter of cases, post-retirement income was actually less than half the pre-retirement income.
This is an interesting judgement given the ' resources requirement ' that faces post-retirement migrants, and it draws out the arbitrary nature of existing distinctions.
Most of the existing research on discretionary accounting choices, in areas other than pensions and post-retirement benefits, centers on managing financial statement line items.
In particular, the book proposes that executive pensions, deferred compensation plans, severance agreements, post-retirement consulting agreements, and loans are used to camouflage compensation excesses.
As discussed in the body of the paper, post-retirement health benefits are a significant portion of the overall pension promise to retirees.
These questions were examined at three stages of late adulthood : remote preretirement, near-retirement, and post-retirement.
However, as with post-retirement health, the mechanisms that produce financial circumstances for older people (for both personal income and household assets) are principally pre-retirement.