You limited your search to:

 Resource Type: Report
 Collection: Congressional Research Service Reports
Social Security: Cost-of-Living Adjustments

Social Security: Cost-of-Living Adjustments

Date: October 27, 2016
Creator: Whittaker, Julie M. & Liou, Wayne
Description: This report discusses the issues surrounding Social Security recipients that usually receive an annual cost-of-living adjustment (COLA).
Contributing Partner: UNT Libraries Government Documents Department
Military Retirement: Background and Recent Developments

Military Retirement: Background and Recent Developments

Date: September 12, 2016
Creator: Kamarck, Kristy N.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Social Security Notch Issue: A Summary

Social Security Notch Issue: A Summary

Date: August 5, 2003
Creator: Kollmann, Geoffrey
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Traditional and Roth Individual Retirement Accounts (IRAs): A Primer

Traditional and Roth Individual Retirement Accounts (IRAs): A Primer

Date: April 27, 2016
Creator: Topoleski, John J.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Congressional Salaries and Allowances

Congressional Salaries and Allowances

Date: August 5, 2004
Creator: Dwyer, Paul E.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Social Security: The Windfall Elimination Provision (WEP)

Social Security: The Windfall Elimination Provision (WEP)

Date: May 25, 2016
Creator: Morton, William R.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Who Is a "Veteran"?--Basic Eligibility for Veterans' Benefits

Who Is a "Veteran"?--Basic Eligibility for Veterans' Benefits

Date: May 25, 2016
Creator: Szymendera, Scott D.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Former Presidents: Pensions, Office Allowances, and Other Federal Benefits

Date: March 16, 2016
Creator: Ginsberg, Wendy
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Military Retirement: Background and Recent Developments

Military Retirement: Background and Recent Developments

Date: April 6, 2016
Creator: Kamarck, Kristy N.
Description: 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.
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
Veterans' Benefits: Burial Benefits and National Cemeteries

Veterans' Benefits: Burial Benefits and National Cemeteries

Date: March 11, 2016
Creator: Szymendera, Scott D.
Description: This report provides a descriptive analysis of both nonmonetary and monetary burial benefits and national cemeteries. It addresses congressional and constituent issues.
Contributing Partner: UNT Libraries Government Documents Department
Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress

Coast Guard Polar Icebreaker Modernization: Background and Issues for Congress

Date: April 4, 2016
Creator: O'Rourke, Ronald
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
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 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
Military Retirement: Major Legislative Issues

Military Retirement: Major Legislative Issues

Date: October 21, 2003
Creator: Goldich, Robert L.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Retirement Savings and Household Wealth in 2000: Analysis of Census Bureau Data

Retirement Savings and Household Wealth in 2000: Analysis of Census Bureau Data

Date: December 12, 2002
Creator: Purcell, Patrick J.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Veterans' Pensions: Fact Sheet

Veterans' Pensions: Fact Sheet

Date: February 26, 2001
Creator: Snook, Dennis W. & Alice D. Butler
Description: 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).
Contributing Partner: UNT Libraries Government Documents Department
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
Summary of the Employee Retirement Income Security Act (ERISA)

Summary of the Employee Retirement Income Security Act (ERISA)

Date: April 10, 2008
Creator: Purcell, Patrick & Staman, Jennifer
Description: The Employee Retirement Income Security Act of 1974 (ERISA) provides a comprehensive federal scheme for the regulation of employee pension and welfare benefit plans offered by employers. ERISA contains various provisions intended to protect the rights of plan participants and beneficiaries in employee benefit plans. These protections include requirements relating to reporting and disclosure, participation, vesting, and benefit accrual, as well as plan funding. ERISA also regulates the responsibilities of plan fiduciaries and other issues regarding plan administration. ERISA contains various standards that a plan must meet in order to receive favorable tax treatment, and also governs plan termination. This report provides background on the pension laws prior to ERISA, discusses various types of employee benefit plans governed by ERISA, provides an overview of ERISA’s requirements, and includes a glossary of commonly used terms.
Contributing Partner: UNT Libraries Government Documents Department
Congressional Salaries and Allowances

Congressional Salaries and Allowances

Date: January 15, 2013
Creator: Brudnick, Ida A.
Description: This report provides basic information on congressional salaries and allowances and recent developments. First, the report briefly summarizes the current salary of Members of Congress; limits or prohibitions on their outside earned income, honoraria, and tax deductions; options for life and health insurance; and retirement benefits. Second, the report provides information on allowances available to Representatives and Senators to support them in their official and representational duties.
Contributing Partner: UNT Libraries Government Documents Department
Summary of the Employee Retirement Income Security Act (ERISA)

Summary of the Employee Retirement Income Security Act (ERISA)

Date: May 19, 2009
Creator: Purcell, Patrick & Staman, Jennifer
Description: Due to the recent economic decline and the desire to enact large-scale health reform, the current federal regulation of pension plans, health plans, and other employee benefit plans has received considerable congressional attention. The Employee Retirement Income Security Act of 1974 (ERISA) provides a comprehensive federal scheme for the regulation of employee pension and welfare benefit plans offered by private-sector employers. ERISA contains various provisions intended to protect the rights of plan participants and beneficiaries in employee benefit plans. This report provides background on the pension laws prior to ERISA, discusses various types of employee benefit plans governed by ERISA, provides an overview of ERISA’s requirements, and includes a glossary of commonly used terms.
Contributing Partner: UNT Libraries Government Documents Department
Federal Employees’ Retirement System: Budget and Trust Fund Issues

Federal Employees’ Retirement System: Budget and Trust Fund Issues

Date: September 27, 2012
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
Federal Employees’ Retirement System: Budget and Trust Fund Issues

Federal Employees’ Retirement System: Budget and Trust Fund Issues

Date: January 10, 2013
Creator: Isaacs, Katelin P.
Description: This report discusses the two retirement systems for federal employees: (1) the Civil Service Retirement System (CSRS) for individuals hired before 1984, and (2) the Federal Employees' Retirement System (FERS) for individuals hired in 1984 or later.
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: March 14, 2007
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
FIRST PREV 1 2 3 4 5 NEXT LAST