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 Resource Type: Report
 Collection: Congressional Research Service Reports
Pension Benefit Guaranty Corporation (PBGC) Investment Policy: Issues for Congress

Pension Benefit Guaranty Corporation (PBGC) Investment Policy: Issues for Congress

Date: September 8, 2008
Creator: Kinneen, Kelly & Purcell, Patrick
Description: The Pension Benefit Guaranty Corporation is a federal corporation established under Title IV of the Employee Retirement Income Security Act of 1974. It insures private pension beneficiaries against the complete loss of accrued benefits if their defined benefit pension plan is terminated without adequate funding. It receives no appropriations from general revenue. Its operations are financed by insurance premiums set by Congress and paid by sponsors of defined benefit plans, investment income from the assets in its trust fund, and recoveries from the companies formerly responsible for the trusted plans.
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Multiemployer Defined Benefit (DB) Pension Plans: A Primer and Analysis of Policy Options

Multiemployer Defined Benefit (DB) Pension Plans: A Primer and Analysis of Policy Options

Date: July 24, 2015
Creator: Topoleski, John J.
Description: This report discusses the nature of multiemployer defined benefit (DB) pension plans, and issues regarding their financial solvency. DB pension plans are sponsored by more than one employer and maintained as part of a collective bargaining agreement.
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Credit for Military Service Under Civilian Federal Employee Retirement Systems

Credit for Military Service Under Civilian Federal Employee Retirement Systems

Date: March 9, 2009
Creator: Purcell, Patrick
Description: This report discusses the earned pension benefits under one of two retirement plans for the federal employees with permanent appointments.
Contributing Partner: UNT Libraries Government Documents Department
Federal Reserve: Dividends Paid to Commercial Banks

Federal Reserve: Dividends Paid to Commercial Banks

Date: October 28, 2015
Creator: Labonte, Marc & Murphy, M. M.
Description: This report briefly provides background on dividends paid to banks by the Federal Reserve (Fed), which would be reduced in the Senate-passed highway trust fund bill (H.R. 22) as a budgetary offset.
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Retirement Saving Plans: Answers to Frequently Asked Questions

Retirement Saving Plans: Answers to Frequently Asked Questions

Date: February 9, 2001
Creator: Franco, Celinda
Description: 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).
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Cost-of-Living Adjustments for Federal Civil Service Annuities

Cost-of-Living Adjustments for Federal Civil Service Annuities

Date: October 15, 2015
Creator: Isaacs, Katelin P.
Description: This report discusses the Cost-of-living adjustments (COLAs) for the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS) and government retirees, as well as related legislation.
Contributing Partner: UNT Libraries Government Documents Department
Individual Retirement Accounts: A Fact Sheet

Individual Retirement Accounts: A Fact Sheet

Date: February 22, 2001
Creator: Graney, Paul J.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
The Retirement Savings Tax Credit: A Fact Sheet

The Retirement Savings Tax Credit: A Fact Sheet

Date: April 1, 2004
Creator: Purcell, Patrick
Description: This report discusses the saver's tax credit, under which eligible individuals receive a non-refundable tax credit of up to $1,000 for contributing to a traditional IRA or an employer-sponsored retirement plan that is qualified under §401, §403 or §457 of the Internal Revenue Code. The credit was first available in 2002 but will expire after 2006 unless extended by Congress.
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Summary of the Pension Protection Act of 2006

Summary of the Pension Protection Act of 2006

Date: October 23, 2006
Creator: Purcell, Patrick
Description: This report summarizes the main provisions of the Pension Protection Act (PPA) as they affect single-employer defined benefit plans, multiemployer defined benefit plans, and defined contribution plans.
Contributing Partner: UNT Libraries Government Documents Department
Social Security: The Government Pension Offset (GPO)

Social Security: The Government Pension Offset (GPO)

Date: April 23, 2014
Creator: Sidor, Gary
Description: This report discusses the social security benefits and the spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records.
Contributing Partner: UNT Libraries Government Documents Department