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 Collection: Congressional Research Service Reports
Pension Benefit Guaranty Corporation: A Fact Sheet

Pension Benefit Guaranty Corporation: A Fact Sheet

Date: January 29, 2008
Creator: Topoleski, John J.
Description: The Pension Benefit Guaranty Corporation (PBGC) is a federal government agency established in 1974 by the Employee Retirement Income Security Act (ERISA) (P.L. 93- 406). It was created to protect the pensions of participants and beneficiaries covered by private sector, defined benefit (DB) plans. These pension plans provide a specified monthly benefit at retirement, usually either a percent of salary or a flat dollar amount multiplied by years of service. Defined contribution plans, such as §401(k) plans, are not insured. The PBGC is chaired by the Secretary of Labor, with the Secretaries of Treasury and Commerce serving as board members.
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Proposed U.S.-Colombia Free Trade Agreement: Labor Issues

Proposed U.S.-Colombia Free Trade Agreement: Labor Issues

Date: October 5, 2010
Creator: Bolle, Mary Jane
Description: This report examines three labor issues and arguments related to the pending U.S.-Colombia free trade agreement (CFTA; H.R. 5724 and S. 2830): violence against trade unionists; impunity (accountability for or punishment of the perpetrators); and worker rights protections for Colombians.
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Federal Taxation of Aliens Working in the United States

Federal Taxation of Aliens Working in the United States

Date: May 18, 2012
Creator: Lunder, Erika K.
Description: This report outlines issues regarding the taxation of aliens since several pieces of current legislation have been introduced that would impose restrictions for claiming child tax credits or for claiming credits and refunds. The report includes an overview of immigration status, resident or nonresident aliens, taxation of income for various classifications, and Social Security and medicare taxes.
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Child Labor in America: History, Policy, and Legislative Issues

Child Labor in America: History, Policy, and Legislative Issues

Date: November 18, 2013
Creator: Mayer, Gerald
Description: This report examines the historical issue of child labor in America and summarizes legislation that has been introduced from the 108th Congress to the 113th Congress.
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Immigration-Related Worksite Enforcement: Performance Measures

Immigration-Related Worksite Enforcement: Performance Measures

Date: May 10, 2012
Creator: Bruno, Andorra
Description: The Department of Homeland Security's (DHS) U.S. Immigration and Customs Enforcement (ICE) is responsible for immigration-related worksite enforcement, or enforcement of the prohibitions on unauthorized employment in Section 274A of the Immigration and Nationality Act (INA). The INA §274A provisions, sometimes referred to as employer sanctions, make it unlawful for an employer to knowingly hire, recruit or refer for a fee, or continue to employ an alien who is not authorized to be so employed. This report looks at enforcement measures of this act.
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Insourcing Functions Performed by Federal Contractors: An Overview of the Legal Issues

Insourcing Functions Performed by Federal Contractors: An Overview of the Legal Issues

Date: May 7, 2012
Creator: Manuel, Kate M. & Maskell, Jack
Description: Recent Congresses and the Obama Administration have taken numerous actions to promote "insourcing," or the use of government personnel to perform functions that contractors have performed on behalf of federal agencies. Members of the 112th Congress have introduced several measures which seek to ensure that certain contractors have standing to challenge insourcing determinations; would provide for additional review of insourcing determinations that affect small businesses; or could otherwise constrain insourcing initiatives.
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Trafficking in Persons in Latin America and the Caribbean

Trafficking in Persons in Latin America and the Caribbean

Date: July 15, 2013
Creator: Ribando Seelke, Clare
Description: Report that describes the nature and scope of the problem of trafficking in persons in Latin America and the Caribbean.
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Worker Adjustment and Retraining Notification (WARN) Act

Worker Adjustment and Retraining Notification (WARN) Act

Date: September 4, 2012
Creator: Collins, Benjamin
Description: Report that discusses the Worker Adjustment and Retraining Notification (WARN) Act in brief, especially as related to Congress's renewed interest in the Act due to the current financial crises and recession.
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Does Trade Reduce Wages of U.S. Workers?

Does Trade Reduce Wages of U.S. Workers?

Date: April 1, 1994
Creator: Elwell, Craig K
Description: This report examines in some detail the hypothesis that trade is undermining the economic status of the American worker. Two questions are addressed: one, Has trade tended to reduce the average level of wages? and, two, Has trade increased the inequality of wages? The general conclusion reached is that poor wage performance is largely a problem of the domestic economy, that would have occurred with or without trade.
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Trafficking in Persons: The U.S. and International Response

Trafficking in Persons: The U.S. and International Response

Date: July 7, 2006
Creator: Miko, Francis T.
Description: Trafficking in people for prostitution and forced labor is one of the most prolific areas of international criminal activity and is of significant concern to the United States and the international community. The overwhelming majority of those trafficked are women and children. In December 2005, Congress adopted the Trafficking Victims Protection Reauthorization Act of 2005. The State Department, on June 5, 2006, issued a mandate that categorized countries into four groups according to the efforts they were making to combat trafficking. Those countries (Tier Three) that do not cooperate in the fight against trafficking have been made subject to U.S. sanctions since 2003. In the second session of the 109th Congress, both chambers are expected to continue to address the human trafficking issue as part of their authorization, appropriations, and oversight activities.
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