The part-time retirement scheme leads to a complex interplay of labor, social security, and tax regulations in practice. The practitioner’s handbook focuses on the relevant practical topics - from the legal requirements and entitlements for part-time retirement to the halving and alteration of working hours, supplementary benefits, and additional pension insurance contributions, as well as issues related to incapacity for work, reduced earning capacity, value credits, and insolvency protection. The new edition takes into account all important new legal developments: the changes resulting from the RV Benefits Improvement Act, particularly the "pension from age 63," the amendments regarding provisions, especially in accounting according to the HGB, the updates of the Federal Employment Agency's revised implementation guidelines for the part-time retirement law, and the new collective agreement.