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 Decade: 2000-2009
 Year: 2004
 Collection: Congressional Research Service Reports
Automatic Enrollment in Section 401(k) Plans

Automatic Enrollment in Section 401(k) Plans

Date: October 14, 2004
Creator: Purcell, Patrick
Description: This report discusses enrollment practices for 401k retirement plans. Historically, most employers that have sponsored retirement savings plans under §401(k) of the Internal Revenue Code (IRC) have required employees to decide whether to enroll in the plan. The Internal Revenue Service (IRS) has issued rulings to inform employers that current law allows them to enroll employees automatically, provided that the employee is notified in advance and is permitted to leave the plan.
Contributing Partner: UNT Libraries Government Documents Department
The Military Survivor Benefit Plan: A Description of Its Provisions

The Military Survivor Benefit Plan: A Description of Its Provisions

Date: December 9, 2004
Creator: Burrelli, David F
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Pension Sponsorship and Participation: Summary of Recent Trends

Pension Sponsorship and Participation: Summary of Recent Trends

Date: September 10, 2004
Creator: Purcell, Patrick J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Military Retirement: Major Legislative Issues

Military Retirement: Major Legislative Issues

Date: October 20, 2004
Creator: Goldich, Robert L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Brief Facts About Congressional Pensions

Brief Facts About Congressional Pensions

Date: January 13, 2004
Creator: Purcell, Patrick J.
Description: This report contains a table that lists the number of retired Members of Congress and the average amount of congressional pension they receive in retirement.
Contributing Partner: UNT Libraries Government Documents Department
Federal Employee Retirement Programs: Budget and Trust Fund Issues

Federal Employee Retirement Programs: Budget and Trust Fund Issues

Date: May 24, 2004
Creator: Purcell, Patrick J.
Description: Retirement annuities for civilian federal employees are provided mainly through two programs: the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS). These annuities are financed through a combination of employee contributions and payments made by the federal government to the civil service retirement trust fund. This report discusses the two programs, how they work, and how they are financed.
Contributing Partner: UNT Libraries Government Documents Department
Cost-of-Living Adjustments for Federal Civil Service Annuities

Cost-of-Living Adjustments for Federal Civil Service Annuities

Date: October 19, 2004
Creator: Purcell, Patrick J
Description: Cost-of-living adjustments (COLAs) for the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS) are based on the rate of inflation as measured by the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W). COLAs for both CSRS and FERS are determined by the average monthly CPI-W during the third quarter (July to September) of the current calendar year and the third quarter of the previous year.
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The Retirement Savings Tax Credit: A Fact Sheet

The Retirement Savings Tax Credit: A Fact Sheet

Date: April 1, 2004
Creator: Purcell, Patrick J
Description: None
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.
Contributing Partner: UNT Libraries Government Documents Department
COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2003 (FY1983-FY2004)

COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2003 (FY1983-FY2004)

Date: January 2, 2004
Creator: Goldich, Robert L
Description: 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).
Contributing Partner: UNT Libraries Government Documents Department
Social Security: The Government Pension Offset

Social Security: The Government Pension Offset

Date: January 9, 2004
Creator: Haltzel, Laura
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Social Security: The Government Pension Offset (GPO)

Social Security: The Government Pension Offset (GPO)

Date: July 6, 2004
Creator: Haltzel, Laura
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
Regulating Private Pensions: A Brief Summary of ERISA

Regulating Private Pensions: A Brief Summary of ERISA

Date: January 15, 2004
Creator: Purcell, Patrick
Description: This report briefly discusses the Employee Retirement Income Security Act of 1974 (ERISA), and how it protects the interests of participants and beneficiaries in private-sector employee benefit plans. ERISA covers a number of fringe benefits provided by employers, but most of its provisions deal with pension plans. Pension plans sponsored by the federal, state, and local governments, or by churches generally are exempt from ERISA.
Contributing Partner: UNT Libraries Government Documents Department
Military Benefits for Former Spouses: Legislation and Policy Issues

Military Benefits for Former Spouses: Legislation and Policy Issues

Date: December 9, 2004
Creator: Burrelli, David F
Description: This report discusses the Uniformed Services Former Spouses’ Protection Act (USFSPA), which treats military personnel former spouses eligibility to receive certain military benefits or privileges.
Contributing Partner: UNT Libraries Government Documents Department
Can the Pension Benefit Guaranty Corporation Be Restored to Financial Health?

Can the Pension Benefit Guaranty Corporation Be Restored to Financial Health?

Date: December 16, 2004
Creator: Ranade, Neela K
Description: In 2003, the Bush administration made a proposal for reform to strengthen pension plan funding and the financial condition of the Pension Benefit Guaranty Corporation (PBGC). Various bills with the goal of reforming the PBGC were proposed in the 108th Congress but none were enacted into law. The doubling of the PBGC deficit from fiscal 2003 to fiscal 2004, has heightened awareness about the PBGC deficit situation. Congressional leaders from both parties have announced their intention to move aggressively on legislative solutions in the 109th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Retirement Savings and Household Wealth: A Summary of Recent Data

Retirement Savings and Household Wealth: A Summary of Recent Data

Date: June 28, 2004
Creator: Purcell, Patrick J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Social Security: The Cost-of-Living Adjustment in January 2005

Social Security: The Cost-of-Living Adjustment in January 2005

Date: October 19, 2004
Creator: Sidor, Gary
Description: This report discusses how the cost-of-living adjustment (COLA) for Social Security benefits are determined. The 2.7% COLA payable in January 2005 was triggered by the rise in the CPI-W (Consumer Price Index for Urban Wage Earners and Clerical Workers) from the third quarter of 2003 to the third quarter of 2004. This COLA triggers identical percentage increases in Supplemental Security Income (SSI), veterans' pensions, and railroad retirement benefits, and causes other changes in the Social Security program.
Contributing Partner: UNT Libraries Government Documents Department