Congressional Research Service Reports - 318 Matching Results
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- The Effect of the Social Security Increase on Veterans' Pensions
- This report discusses the veterans' pensions and how social security increases effect them. Related recent and pending legislation are also discussed.
- Pension Bibliography-Books and Technical Studies
- This report provides a bibliography of resources relate to pension plans.
- Salaries, Allowances, and Retirement Benefits for the President, Vice President, Senators, Representatives, Justices of the Supreme Court, and Other Federal Officers
- This report provides historical data on the salaries and retirement benefits of the President, Members of Congress, Supreme Court Justices, and other high level federal officials.
- The Historical Development of the Private Pension System
- This report discusses the historical development of private pensions plans in the United States.
- U.S. Military Retirement Pay: History and Analysis of Key Legislation, 1861-1958
- This report provides data and analysis on U.S. military retirement pay rates and legislation affecting it from 1861 to 1958.
- Private Pension Reform: A Look at What Happened in the 92nd Congress
- This report discusses legislative proposals and bills passed in the 92nd Congress related to private pension plan reform.
- The Effect of Social Security Increases on Veterans' Pensions
- This report is an analysis on how pensions for veterans are determined and the effect of a group of laws passed by the 92nd Congress affect Veterans Administration Pensioners
- Private Pension Plan Terminations: Is Federal Insurance Necessary and Feasible?
- This report discusses pros and cons of creating a federally run private pension plan termination insurance program.
- Private Pension Reform Legislation-93rd Congress Comparison of H.R. 10470 (H.R. 4200 as passed by the Senate) With Hr. 2 (as reported by the House Education and Labor Committee)
- This report compares two bills H.R. 10470 and H.R. 2 from the 93rd Congress which are related to private pension reform.
- Private Pension Plan Reform: A Summary of the Employee Retirement Income Security Act of 1974
- This report discusses the Employee Retirement Income Security Act of 1974 (P. L. 93-406) and private pension plan reform.
- Provisions in the United States Constitution,Federal Statutes and Rules of the House and Senate Governing the Conduct and Activities of Members of Congress and Their Staff with Appropriate Annotations of Cases
- This report is about the provisions in the United States Constitution, Federal statutes and rules of the house and senate Governing the conduct and activities of Members of Congress and their staff with appropriate annotations of cases.
- Employee Stock Ownership Plans: Current Status and Proposed Legislation
- This report is about employee stock ownership plans and their current status and proposed legislation.
- Salaries, Allowances and Retirement Benefits for the President, Vice President, Senators, Representatives, Justices of the Supreme Court, and Cabinet, Foreign Service, and Other Federal Officers
- This report documents the salaries of government positions, including a history of the positions' salaries since the 1700s, allowances, and retirement funds.
- The Veterans Pension Program: Past, Present, Future
- This report examines major military pension enactments, to determine conditions under which they were enacted, what the provisions were, and what the results and outcomes of some of the legislation were.
- Pensions and Indexation: An Analysis of the Effect of Inflation on Retirement Income
- This report outlines how pension benefits are affected by inflation and analyzes the effects of pre-and post-retirement inflation on earnings replacement rates.
- Summary of Major Differences Between IRA's Keogh Plans, and Corporate Pensions
- This report summarizes the major differences among Individual Retirement Account (IRA's) Keogh plans, and Corporate pensions regarding who is eligible, when benefits vest, how much may be contributed, and when benefits may be received.
- A Comparison of Benefits Earned Under Social Security and Civil Service Retirement
- This report provides a brief side-by-side comparison of Civil Service Retirement and Social Security benefits.
- Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings
- This report discusses Individual Retirement Arrangements (IRA) and their tax incentives. Many workers covered by employer-sponsored retirement plans do not work long enough with one employer to be entitled to a pension. Others may be covered by a profit-sharing plan to which the employer may have little or no profits to contribute. Since these individuals were "covered" by a retirement plan, they were ineligible to make tax-deductible contributions to a tax-sheltered Individual Retirement Arrangement (IRA). Many observers considered this a tax inequity and felt that all employees should be eligible to establish their own IRAs or make tax-deductible contributions to their employer's plan. Congress responded to this situation by approving retirement savings incentives for all workers as part of the tax cut bill (H.R. 4242). All workers, whether or not covered by an employer pension plan, are now permitted tax deductible contributions to IRAs up to $2,000 a year.
- Individual Retirement Accounts (IRAs)
- Recent changes in the Nation's tax laws have made Individual Retirement Accounts available to many people previously excluded. This report provides general information on IRAs including material explaining these recent changes and their consequences.
- Former Presidents: Pensions, Facilities, and Services
- The Former Presidents Act (72 Stat. 838) of 1958 provides financial and practical means to those who have served as President of the United States and still retain certain implicit public duties. In 1958, the cost of former Presidents to the public was an estimated $64,000. In FY84, approximately $27 million will be spent on benefits to former Presidents and their widows. Operation and maintenance of Presidential Libraries was approximately $14.9 million in FY83. This report discusses increasing concerns regarding the amounts and the types of expenditures that have been made.
- Social Security: Reexamining Eligibility for Disability Benefits
- No Description Available.
- Social Security: The Cost-of-Living Adjustment (COLA) in January 1988
- No Description Available.
- Military Retirement and Veterans' Compensation: Concurrent Receipt Issues
- This report describes the history and background of the offset and the legislative history of recent attempts to eliminate or reduce the offset. It delineates and analyzes the arguments for and against eliminating or reducing the offset and allowing concurrent receipt, and addresses the issues of costs, precedents in other Federal programs, purposes of the two programs, and equity issues. Finally, options other than full concurrent receipt are mentioned.
- Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?
- Numerous proposals have been made calling for creation of individual retirement accounts to replace or supplement future Social Security benefits. Some believe that having workers accumulate assets based on their own contributions would be a better way to secure future retirement incomes. Others see the creation of private accounts as a way to offset cuts in Social Security that may be needed to restore the system to a sound financial footing. Much of the debate is fueled by the perception that per dollar of contributions, individual accounts invested in the private sector would exceed the value of future Social Security benefits, particularly since those benefits will likely need to be curtailed as the post World War II baby boomers retire.
- Individual Retirement Accounts (IRAs): Legislative Issues in the 105th Congress
- No Description Available.
- Retirement Plans with Individual Accounts: Federal Rules and Limits
- No Description Available.
- Individual Retirement Accounts (IRAs): Issues, Proposed Expansion, and Retirement Savings Accounts (RSAs)
- No Description Available.
- Individual Retirement Accounts (IRAs): Legislative Issues in the 106th Congress
- Bills introduced in the 106th Congress would have raised the limit on contributions to individualretirement accounts(IRAs) and eased other federal IRA rules. The House passed H.R. 5203, incorporating the higher IRA contribution limits of H.R.1102, on September 19, 2000. The IRA provisions of the bill would have cost $21.7 billion in foregone revenue over 10 years. The Senate Finance Committee ordered H.R. 1102 reported (with amendments) on September 7, 2000, but the bill did not reach the Senate floor before the 106th Congress adjourned in December 2000. The Finance Committee’s bill, in addition to raising contribution limits, would have allowed tax credits in lieu of deductions for a portion of IRA contributions.
- Pensions: Major Provisions of the Retirement Security and Savings Act of 2000
- No Description Available.
- Retirement Saving Plans: Answers to Frequently Asked Questions
- This report provides answers to 10 of the most frequently-asked questions related to rules and provisions that govern savings in individual retirement accounts (IRAs).
- Individual Retirement Accounts: A Fact Sheet
- This report discusses general information about individual retirement accounts (IRAs), established by the Employee Retirement Income Security Act of 1974 (P.L. 93-406) to promote retirement saving; the accounts were limited at first to workers (and spouses) who lacked employer pension coverage.
- Veterans' Pensions: Fact Sheet
- This report discusses veterans' pensions, which are monthly cash payments made to qualified veterans or survivors so that their total income from all countable sources reach specified annual levels and are administered by the Department of Veteran Affairs (VA).
- Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
- No Description Available.
- Pension Sponsorship and Participation: Summary of Recent Trends
- No Description Available.
- Social Security: The Cost-of-Living Adjustment in January 2002
- No Description Available.
- COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2001 (FY1983-FY2002)
- The Omnibus Reconciliation Act of 1982 (which applied to FY1983 budget issues) suspended previously existing permanent law pertaining to cost-of-living adjustments(COLAs) for federal civilian and military retirees, and changed the COLA calculation formulas to postpone and/or reduce future COLAs for military retirees during 1983-1985 (FY1984-FY1986).This report examines executive and congressional COLA-related initiatives associated with each of the fiscal year budgeting processes from calendar year 1982 (FY1983) through calendar year 2000 (FY2001).
- Military Retirement: Major Legislative Issues
- No Description Available.
- Railroad Retirement: Legislation in the 107th Congress
- No Description Available.
- The Enron Bankruptcy and Employer Stock in Retirement Plans
- This report describes the current laws governing the holding of employer stock in employee retirement plans and summarizes some key policy questions that pension analysts have raised about holding such stock in defined contribution retirement plans.
- Employer Stock in Retirement Plans: Bills in the 107th Congress
- In the wake of the bankruptcy of Enron Corporation, numerous bills have been introduced in the 107th Congress with the intent of protecting workers from the financial losses that employees risk when they invest a large proportion of their retirement savings in securities issued by their employers. Legislative proposals include some that would directly regulate the proportion of employees’ retirement savings that can be comprised of employer securities, and others that would encourage education of employees on financial matters without imposing a cap on employee investment in employer securities.
- Social Security Reform: How Much of a Role Could Personal Retirement Accounts Play?
- No Description Available.
- Pension Reform: The Economic Growth and Tax Relief Reconciliation Act of 2001
- No Description Available.
- ERISA's Impact on Medical Malpractice and Negligence Claims Against Managed Care Plans
- No Description Available.
- ERISA's Impact on Medical Malpractice and Negligence Claims Against Managed Care Plans
- This report will examine the preemption provisions of ERISA, the U.S. Supreme Court’s interpretation of these provisions, selected cases applying ERISA to state medical malpractice and negligence claims, and the congressional response to the issue.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Employer Stock in Retirement Plans: Investment Risk and Retirement Security
- This CRS Report begins by describing the shift from traditional defined benefit pensions to defined contribution plans – like the 401(k) – that has occurred over the last 20 to 25 years. It then summarizes recent research findings on the extent to which employees’ retirement savings are invested in employer stock. The third section of the report outlines the provisions of federal law that define an employer’s duty to manage its retirement plan in the best interest of the plan’s participants. The report concludes with a summary of pension reform legislation passed by the House of Representatives in April 2002 and a description of several pension reform bills that have been introduced in the Senate in 2002.
- Military Retirement: Major Legislative Issues
- No Description Available.
- Employer Stock in Pension Plans: Economic and Tax Issues
- No Description Available.
- Concurrent Receipt of Military Retirement and VA Disability Benefits: Budgetary Issues
- House and Senate conferees on the FY2003 National Defense Authorization Act (H.R. 4546) are currently considering provisions that would lift the longstanding prohibition on concurrent receipt (simultaneous payment) of Department of Defense (DoD) retired pay and Department of Veterans’ Affairs (VA) disability benefits. The House-passed bill would phase in partial concurrent receipt by providing both retirement and VA benefits for those with disabilities of 60 percent or above by FY2007. The Senate-passed bill provides full concurrent receipt for military retirees with any disability rating in FY2003.
- Military Retirement: Major Legislative Issues
- No Description Available.