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 Collection: Congressional Research Service Reports
Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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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. digital.library.unt.edu/ark:/67531/metacrs3602/
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. digital.library.unt.edu/ark:/67531/metacrs3603/
Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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H.R. 2830: The Pension Protection Act of 2005
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Military Retirement: Major Legislative Issues
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Military Retirement: Major Legislative Issues
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Defined Benefit Pension Reform for Single-Employer Plans
This report includes quantitative analysis based on regulatory filings by pension plans for 2001 and 2002 to provide an assessment of the number of plans that might be affected by certain elements of the Administration proposal. It also summarizes the reaction to the Administration proposal by business and labor. The report also includes an illustration of the effect on a hypothetical plan sponsor’s plan contribution and funded ratio of the credit balance approach used in current law versus the Administration proposal. This report focuses on single-employer plans. digital.library.unt.edu/ark:/67531/metacrs6939/
Retirement Plans with Individual Accounts: Federal Rules and Limits
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Pension Sponsorship and Participation: Summary of Recent Trends
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Pension Sponsorship and Participation: Summary of Recent Trends
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The Military Survivor Benefit Plan: A Description of Its Provisions
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Military Death Benefits: Status and Proposals
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Individual Accounts: What Rate of Return Would They Earn?
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Cash Balance Pension Plans: Selected Legal Issues
Over the past few years, cash balance pension plans have received significant attention. In particular, three issues have been controversial: the negative effect of a plan conversion on older employees due to wear-away, the whipsaw effect that may occur when computing a lump-sum payment of benefits prior to normal retirement age, and the claim that these plans violate federal laws prohibiting age discrimination. This report discusses the wear-away and whipsaw issues, a proposal by the Treasury Department that addresses them, and relevant legislation introduced in the 109th Congress (H.R. 2830 and S. 1304). digital.library.unt.edu/ark:/67531/metacrs7355/
Pension Benefit Guaranty Corporation: A Fact Sheet
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Can the Pension Benefit Guaranty Corporation Be Restored to Financial Health?
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. digital.library.unt.edu/ark:/67531/metacrs7394/
Pension Issues Cloud Postal Reform Debate
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Social Security Survivors Benefits
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Military Retirement: Major Legislative Issues
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Social Security: The Cost-of-Living Adjustment in January 2006
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Cost-of-Living Adjustments for Federal Civil Service Annuities
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. digital.library.unt.edu/ark:/67531/metacrs7587/
Cost-of-Living Adjustments for Federal Civil Service Annuities
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. digital.library.unt.edu/ark:/67531/metacrs7674/
Retirement Plan Participation and Contributions: Trends from 1998 to 2003
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S. 1783: The Pension Security and Transparency Act of 2005
On September 28, the Senate Finance Committee and the Senate Committee on Health, Education, Labor, and Pensions announced that they had reached a compromise on a pension reform bill for consideration by the full Senate. The compromise bill has been introduced as S. 1783, “The Pension Security and Transparency Act of 2005.” S. 1783 combines provisions of S. 219, “The National Employee Savings and Trust Equity Guarantee Act,” reported by the Finance Committee, and “The Defined Benefit Security Act,” reported by the Committee on Health, Education, Labor, and Pensions. This report summarizes the major provisions of the compromise bill, as announced by the chairmen and ranking members of the two committees. digital.library.unt.edu/ark:/67531/metacrs7676/
S. 219: The National Employee Savings and Trust Equity Guarantee Act
On July 26, 2005, the Senate Finance Committee approved S. 219, the “National Employee Savings and Trust Equity Guarantee (NESTEG) Act of 2005,” a bill to reform federal pension laws. This report summarizes the major provisions of the bill, as approved by the Committee. digital.library.unt.edu/ark:/67531/metacrs7677/
Military Retirement: Major Legislative Issues
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Federal Employees: Pay and Pension Increases Since 1969
Pay increases for current federal employees and cost-of-living adjustments (COLAs) for retired federal employees often differ because they are based on changes in different economic variables. Increases in pay for civilian federal workers are indexed to wage and salary increases in the private-sector, as measured by the Employment Cost Index (ECI), while federal retirement and disability benefits are indexed to price increases as measured by the Consumer Price Index (CPI). This report discusses the procedures for determining such increases. digital.library.unt.edu/ark:/67531/metacrs8211/
Federal Employees: Pay and Pension Increases Since 1969
Pay increases for current federal employees and cost-of-living adjustments (COLAs) for retired federal employees often differ because they are based on changes in different economic variables. Increases in pay for civilian federal workers are indexed to wage and salary increases in the private-sector, as measured by the Employment Cost Index (ECI), while federal retirement and disability benefits are indexed to price increases as measured by the Consumer Price Index (CPI). This report discusses the procedures for determining such increases. digital.library.unt.edu/ark:/67531/metacrs8259/
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. digital.library.unt.edu/ark:/67531/metacrs8165/
Military Benefits for Former Spouses: Legislation and Policy Issues
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. digital.library.unt.edu/ark:/67531/metacrs8210/
Budget Reconciliation and the PBGC
The Pension Benefit Guaranty Corporation (PBGC) posted a deficit of $23.5 billion as of the latest reporting period, and the deficit is expected to grow further. Major bills introduced in the 109th Congress to reform funding rules for the defined benefit pension system and to raise PBGC premiums include H.R. 2830 and S. 1783. Neither has yet passed the full House or Senate. PBGC premiums are an important source of revenue for meeting the budget reconciliation targets. The House Budget Committee has reported out H.R. 4241, a budget reconciliation package that would raise PBGC premiums. The Senate has passed S. 1932, a budget reconciliation package that also contains PBGC premium increases. digital.library.unt.edu/ark:/67531/metacrs8307/
Military Retirement: Major Legislative Issues
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Military Death Benefits: Status and Proposals
This report describes the various death benefits from the Department of Defense, Department of Veterans Affairs (VA), and Social Security available to certain survivors of members of the Armed Forces who die on active duty. digital.library.unt.edu/ark:/67531/metacrs8471/
Military Retirement: Major Legislative Issues
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Funding Postal Service Obligations to the Civil Service Retirement System
This report provides background on the U.S. Postal Service's (USPS) funding of its retirement obligations, describes and analyzes the Office of Personnel Management (OPM) recalculation, and discusses considerations Congress may bring to bear on the draft legislation. digital.library.unt.edu/ark:/67531/metacrs8525/
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. digital.library.unt.edu/ark:/67531/metacrs8611/
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. digital.library.unt.edu/ark:/67531/metacrs8802/
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. digital.library.unt.edu/ark:/67531/metacrs8872/
Social Security: The Cost-of-Living Adjustment (COLA) in January 1988
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Periods of War
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Retirement Savings and Household Wealth: A Summary of Recent Data
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Retirement Savings and Household Wealth: Trends from 2001 to 2004
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Social Security: Reexamining Eligibility for Disability Benefits
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Pension Sponsorship and Participation: Summary of Recent Trends
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Pension Sponsorship and Participation: Summary of Recent Trends
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Topics in Aging: Income of Americans Age 65 and Older, 1969 to 2004
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Topics in Aging: Income of Americans Age 65 and Older, 1969 to 2004
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