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Working Group Report on Phased Retirement: 2000
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Jan. 19, 2001
Originally published November 14, 2000. Excerpt: ...we are focused primarily on an arrangement where an employee reduces his work schedule with the same employer as he/she approaches full retirement. It also includes certain related programs or arrangements whereby employers may encourage workers to continue working when their benefit programs might otherwise encourage them to leave.
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