You limited your search to:

 Collection: Congressional Research Service Reports
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5627/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5628/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5629/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5630/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5631/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5632/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5633/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5634/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5635/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs6090/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs6330/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs6331/
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
No Description digital.library.unt.edu/ark:/67531/metacrs6413/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs6635/
H.R. 2830: The Pension Protection Act of 2005
No Description digital.library.unt.edu/ark:/67531/metacrs6788/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs6796/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs6859/
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
No Description digital.library.unt.edu/ark:/67531/metacrs7043/
Pension Sponsorship and Participation: Summary of Recent Trends
No Description digital.library.unt.edu/ark:/67531/metacrs7085/
Pension Sponsorship and Participation: Summary of Recent Trends
No Description digital.library.unt.edu/ark:/67531/metacrs7140/
The Military Survivor Benefit Plan: A Description of Its Provisions
No Description digital.library.unt.edu/ark:/67531/metacrs7100/
Military Death Benefits: Status and Proposals
No Description digital.library.unt.edu/ark:/67531/metacrs7284/
Individual Accounts: What Rate of Return Would They Earn?
No Description digital.library.unt.edu/ark:/67531/metacrs7296/
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
No Description digital.library.unt.edu/ark:/67531/metacrs7402/
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
No Description digital.library.unt.edu/ark:/67531/metacrs7538/
Social Security Survivors Benefits
No Description digital.library.unt.edu/ark:/67531/metacrs7547/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs7621/
Social Security: The Cost-of-Living Adjustment in January 2006
No Description digital.library.unt.edu/ark:/67531/metacrs7673/
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
No Description digital.library.unt.edu/ark:/67531/metacrs7675/
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
No Description digital.library.unt.edu/ark:/67531/metacrs8099/
Federal Employees: Pay and Pension Increases Since 1969
No Description digital.library.unt.edu/ark:/67531/metacrs8211/
Federal Employees: Pay and Pension Increases Since 1969
No Description digital.library.unt.edu/ark:/67531/metacrs8259/
Individual Retirement Accounts (IRAs)
No Description digital.library.unt.edu/ark:/67531/metacrs8165/
Military Benefits for Former Spouses: Legislation and Policy Issues
No Description 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
No Description digital.library.unt.edu/ark:/67531/metacrs8455/
Military Death Benefits: Status and Proposals
No Description digital.library.unt.edu/ark:/67531/metacrs8471/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs8553/
Funding Postal Service Obligations to the Civil Service Retirement System
No Description digital.library.unt.edu/ark:/67531/metacrs8525/
Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings
No Description 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/