This paper reviews the history of the system of retirement, summarizes its main contents, and appraises its advantages and disadvantages on this basis.

文章回顾了致仕制度的沿革历史，总结了它的主要内容，并在此基础上评价了它的利弊得失。

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In February, the school system promised teachers and staff two months of retirement payments in case schools closed early, a deal that will cost the district $275,000 more.

今年2月，学校系统承诺，如果学校提前关闭，教师和工作人员将获得两个月的退休金，该协议将使学区多支出27.5万美元。

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The California Public Employees' Retirement System, the nation's largest public retirement fund by assets, has lost 26% since the start of its fiscal year in July.

自今年7月份本财年开始以来，美国资产规模最大的公共退休基金加州公务员退休基金(California Public Employees' Retirement System)已经损失了26%。

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Another name that frequently surfaces in the 401(k) plot discussions is longtime retirement activist Teresa Ghilarducci, a professor of economics at The New School, who believes the 401(k) should lose all its tax advantages, and instead be replaced by something she calls Guaranteed Retirement Accounts, a system of mandatory retirement contributions by both employees and their employers, that would allow for a minimum, promised investment return.

FORBES: Barack Obama And The Federal Government Are Not Taking Your 401(k)

The government wants to introduce, also in 2012, a new system of personal retirement-saving accounts.

ECONOMIST: Pension prospects

Professor Ihori boldly, though only briefly and without specifics, asserts that it is necessary to convert to a system of personal retirement accounts, like 401(K) plans.

FORBES: Why the Bureaucracy Won't Reform Old Age Welfare