Congressional Research Service Reports - 201 Matching Results

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Military Survivor Benefit Plan: Background and Issues for Congress: This report describes the categories of beneficiaries eligible for survivor benefits under the military Survivor Benefit Plan (SBP), the formulas used in computing the income level (including the integration of SBP benefits with other federal benefits), and the costs of SBP participation incurred by the retiree and/or the beneficiary. While this report focuses primarily on SBP, survivors of military members may be eligible for other benefits.
Cost-of-Living Adjustments for Federal Civil Service Annuities: This report discusses cost-of-living adjustments (COLAs) for the Civil Service Retirement System (CSRS) and the Federal Employee Retirement System (FERS). It includes the formulas used to calculate rates of inflation, amounts paid, and a table of retirement benefits.
Military Retirement: Background and Recent Developments: This report discusses the military retirement system, which includes monthly compensation for qualified active and reserve retirees, disability benefits for those deemed medically unfit to serve, and a survivor annuity program for the eligible survivors of deceased retirees.
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.
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
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.
When the City Goes Broke: Pensions, Retirees, and Municipal Bankruptcies: This report first explains how, under current bankruptcy law, Chapter 9 (municipalities) debtors have significant freedom to modify their outstanding pension obligations through the bankruptcy process. The report then explores proposals to alter the legal principles governing the adjustment of municipal pensions in bankruptcy.
Federal Employees' Retirement System: Summary of Recent Trends: This report describes recent trends in the characteristics of annuitants and current employees covered by the Civil Service Retirement System (CSRS) and the Federal Employees' Retirement System (FERS) as well as the financial status of the Civil Service Retirement and Disability Fund (CSRDF).
Health Care for Dependents and Survivors of Veterans: This report discusses health care plans and benefits for dependents and survivors of veterans and eligibility requirements.
Joint Select Committee on Solvency of Multi-employer Pensions Plans: Structure, Procedures, and CRS Experts: This report discusses the structure, powers, and funding of the Joint Select Committee on Solvency of Multiemployer Pension Plans and provides an overview of the parliamentary procedures the chambers may use to consider its work product. The report includes contact information for CRS policy analysts who work on issues related to the structure and policy work of the panel.
Data on Multiemployer Defined Benefit (DB) Pension Plans: This report provides data on multiemployer defined benefit (DB) plans categorized in several ways. First, the report categorizes the data based on plans' zone status in 2015. Next, it provides a year-by-year breakdown of the number of plans that are expected to become insolvent and the number of participants in those plans. Finally, the report provides information on the 25 largest multiemployer DB plans in 2015 (each plan has at least 75,000 participants).
Concurrent Receipt: Background and Issues for Congress: This report addresses the issue of concurrent receipt, which is when a person receives both military retirement pay and Veterans Administration (VA) disability pay in the full amounts due to them. It discusses the two primary components of the concurrent receipt program: Combat Related Special Compensation (CRSC) and Concurrent Retirement and Disability Payments (CRDP), and also reviews the possible legislative expansion of the program to additional populations with several potential options for Congress to consider.
Military Benefits for Former Spouses: Legislation and Policy Issues: This report provides a general discussion of legislative provisions and proposals relating to the military benefits for former spouses. Questions that this report seeks to answer include: What benefits can former spouses of members or retirees of the uniformed services receive under law? What role do the services play in facilitating delivery of those benefits? What practical problems arise in the implementation of and service involvement in claims on those benefits? How does the current system for a divorce-related division of military retired pay work?
Retirement Benefits for Members of Congress: This report outlines the Congressional retirement plans available -- depending on when a Member first started serving and their length of service -- and describes the major parts of the retirement plans and their benefits.
Cost-Of-Living Adjustments for Federal Civil Service Annuities: This report discusses cost-of-living adjustments (COLAs) for the Civil Service Retirement System (CSRS) and the Federal Employee Retirement System (FERS). It includes the formulas used to calculate rates of inflation, amounts paid, and a table of retirement benefits.
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.
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.
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 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.
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.
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.
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.
Pension Bibliography-Books and Technical Studies: This report provides a bibliography of resources relate to pension plans.
The Historical Development of the Private Pension System: This report discusses the historical development of private pensions plans in the United States.
Military Benefits for Former Spouses: Legislation and Policy Issues: The purpose of this report is to provide a general discussion of legislative provisions and proposals relating to the military benefits for former spouses.
Worker Participation in Employer-Sponsored Pensions: A Fact Sheet: This fact sheet provides data on the percentage of American workers who have access to, and who participate in, employer-sponsored pension plans. The information is from the National Compensation Survey (NCS), conducted by the Bureau of Labor Statistics (BLS). The NCS provides data on occupational earnings and the availability of employee benefits among U.S. workers.
Military Retirement: Background and Recent Developments: This report discusses the military retirement system, which includes monthly compensation for qualified active and reserve retirees, disability benefits for those deemed medically unfit to serve, and a survivor annuity program for the eligible survivors of deceased retirees.
Military Retirement: Background and Recent Developments: This report discusses the military retirement system. The system currently includes monthly compensation for qualified active and reserve retirees, disability benefits for those deemed medically unfit to serve, and a survivor annuity program for the eligible survivors of deceased retirees.
Military Benefits for Former Spouses: Legislation and Policy Issues: The purpose of this report is to provide a general discussion of legislative provisions and proposals relating to the military benefits for former spouses.
Social Security: Cost-of-Living Adjustments: This report discusses the issues surrounding Social Security recipients that usually receive an annual cost-of-living adjustment (COLA).
Military Retirement: Background and Recent Developments: This report discusses the military retirement system. The system currently includes monthly compensation for qualified active and reserve retirees, disability benefits for those deemed medically unfit to serve, and a survivor annuity program for the eligible survivors of deceased retirees.
Congressional Salaries and Allowances: This report provides basic information on congressional salaries and allowances. First, the report briefly summarizes the current salary of Members of Congress, limits on their outside earned income and honoraria, and applicable health insurance and retirement benefits. Second, it provides information on allowances available to Representatives and Senators to support them in their official and representational duties as Members. Third, it provides the salaries and allowances available to the Speaker of the House and the Vice President, as President of the Senate, and lists the salaries of congressional officers and officials and committee staff.
Social Security: The Windfall Elimination Provision (WEP): This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or "windfall" these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers' relatively small portion of their careers in Social Security-covered employment. The report provides information about how the provision works, who is affected, history and rationale, impacts, and relevant legislation.
Who Is a "Veteran"?--Basic Eligibility for Veterans' Benefits: This report examines the basic eligibility criteria for VA administered veterans' benefits, including the issue of eligibility of members of the National Guard and reserve components. The U.S. Department of Veterans Affairs (VA) offers a broad range of benefits to U.S. Armed Forces veterans and certain members of their families. Among these benefits are various types of financial assistance, including monthly cash payments to disabled veterans, health care, education, and housing.
Traditional and Roth Individual Retirement Accounts (IRAs): A Primer: This report describes the primary features of two common retirement savings accounts that are available to individuals: traditional and Roth Individual Retirement Accounts (IRAs). In response to concerns over the adequacy of retirement savings, Congress has created incentives to encourage individuals to save more for retirement through a variety of retirement plans. Some retirement plans are employer-sponsored, such as 401(k) plans, and others are established by individual employees, such as IRAs.
Social Security Notch Issue: A Summary: This report discusses recent attempts at legislative action regarding changes to the computation of benefits under Social Security Amendments of 1977 (P.L. 95-216), which directly affected retirees born in the 5- to 15-year period after 1916. These persons fall in the "notch" between previous Social Security legislation and those affected by the amendments.
Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress: This report provides background information and issues for Congress on the sustainment and modernization of the Coast Guard's polar icebreaker fleet. Congress's decisions on this issue could affect Coast Guard funding requirements, the Coast Guard's ability to perform its polar missions, and the U.S. shipbuilding industrial base.
Veterans' Benefits: Burial Benefits and National Cemeteries: This report provides a descriptive analysis of both nonmonetary and monetary burial benefits and national cemeteries. It addresses congressional and constituent issues.
Military Retirement: Background and Recent Developments: This report discusses the military retirement system. The system currently includes monthly compensation for qualified active and reserve retirees, disability benefits for those deemed medically unfit to serve, and a survivor annuity program for the eligible survivors of deceased retirees.
Social Security: The Government Pension Offset (GPO): 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.
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits: This report provides a legislative and cultural history of the Former Presidents Act. It considers the potential effects of maintaining the FPA or amending the FPA in ways that might reduce or otherwise modify a former President's benefits.
Military Retirement: Major Legislative Issues: This report discusses various proposed changes to the military retirement system, which includes benefits for retirement after an active or reserve military career, disability retirement, and survivor benefits for eligible survivors of deceased retirees. Major issues include whether some or all military retirees should be allowed to receive both military retired pay and any VA disability compensation to which they are otherwise entitled -- referred to as "concurrent receipt" -- whether some military personnel should be entitled to military retired pay with less than 20 years of service, and whether many more personnel should serve well past the 20-year point before retiring.
The Retirement Savings Tax Credit: A Fact Sheet: 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.
Automatic Enrollment in Section 401(k) Plans: 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.
Retirement Savings and Household Wealth in 2000: Analysis of Census Bureau Data: This report examines recent trends in retirement saving and the policy implications. The aging of the American population and the impending retirement of the "baby boom" will place significant strains over the next several decades on both Social Security and on retirees' own financial resources. With continued increases in average life expectancies, retirees in the 21st century will have to stretch their savings and other assets over longer periods of retirement than were experienced by their parents and grandparents.
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).
Federal Employees’ Retirement System: Budget and Trust Fund Issues: 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.
Social Security: The Windfall Elimination Provision (WEP): This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage these workers would otherwise receive because of Social Security’s benefit formula that favors workers with smaller amounts of Social Security-covered career earnings. Opponents contend that the provision is basically imprecise and often unfair.
Social Security: The Windfall Elimination Provision (WEP): This report discusses the windfall elimination provision (WEP) reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or “windfall” these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers’ relatively small portion of their careers in Social Security-covered employment.

Congressional Research Service Reports - 201 Matching Results

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