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 Collection: Congressional Research Service Reports
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/
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/
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/
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: Reexamining Eligibility for Disability Benefits
No Description digital.library.unt.edu/ark:/67531/metacrs9187/
Social Security: The Cost-of-Living Adjustment (COLA) in January 1988
No Description digital.library.unt.edu/ark:/67531/metacrs8885/
Military Retirement and Veterans' Compensation: Concurrent Receipt Issues
This report describes the history and background of the offset and the legislative history of recent attempts to eliminate or reduce the offset. It delineates and analyzes the arguments for and against eliminating or reducing the offset and allowing concurrent receipt, and addresses the issues of costs, precedents in other Federal programs, purposes of the two programs, and equity issues. Finally, options other than full concurrent receipt are mentioned. digital.library.unt.edu/ark:/67531/metadc26093/
Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?
No Description digital.library.unt.edu/ark:/67531/metacrs755/
Individual Retirement Accounts (IRAs): Legislative Issues in the 105th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs754/
Retirement Plans with Individual Accounts: Federal Rules and Limits
No Description digital.library.unt.edu/ark:/67531/metacrs1279/
Individual Retirement Accounts (IRAs): Issues, Proposed Expansion, and Retirement Savings Accounts (RSAs)
No Description digital.library.unt.edu/ark:/67531/metacrs1278/
Individual Retirement Accounts (IRAs): Legislative Issues in the 106th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs1890/
Pensions: Major Provisions of the Retirement Security and Savings Act of 2000
No Description digital.library.unt.edu/ark:/67531/metacrs1893/
Retirement Saving Plans: Answers to Frequently Asked Questions
This report provides answers to 10 of the most frequently-asked questions related to rules and provisions that govern savings in individual retirement accounts (IRAs). digital.library.unt.edu/ark:/67531/metadc795581/
Individual Retirement Accounts: A Fact Sheet
This report discusses general information about individual retirement accounts (IRAs), established by the Employee Retirement Income Security Act of 1974 (P.L. 93-406) to promote retirement saving; the accounts were limited at first to workers (and spouses) who lacked employer pension coverage. digital.library.unt.edu/ark:/67531/metadc795397/
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). digital.library.unt.edu/ark:/67531/metadc824481/
Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
No Description digital.library.unt.edu/ark:/67531/metacrs1892/
Pension Sponsorship and Participation: Summary of Recent Trends
No Description digital.library.unt.edu/ark:/67531/metacrs1891/
Social Security: The Cost-of-Living Adjustment in January 2002
No Description digital.library.unt.edu/ark:/67531/metacrs1921/
COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2001 (FY1983-FY2002)
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). digital.library.unt.edu/ark:/67531/metacrs3221/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs3593/
Railroad Retirement: Legislation in the 107th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs3300/
The Enron Bankruptcy and Employer Stock in Retirement Plans
This report describes the current laws governing the holding of employer stock in employee retirement plans and summarizes some key policy questions that pension analysts have raised about holding such stock in defined contribution retirement plans. digital.library.unt.edu/ark:/67531/metacrs2829/
Employer Stock in Retirement Plans: Bills in the 107th Congress
In the wake of the bankruptcy of Enron Corporation, numerous bills have been introduced in the 107th Congress with the intent of protecting workers from the financial losses that employees risk when they invest a large proportion of their retirement savings in securities issued by their employers. Legislative proposals include some that would directly regulate the proportion of employees’ retirement savings that can be comprised of employer securities, and others that would encourage education of employees on financial matters without imposing a cap on employee investment in employer securities. digital.library.unt.edu/ark:/67531/metacrs2817/
Social Security Reform: How Much of a Role Could Personal Retirement Accounts Play?
No Description digital.library.unt.edu/ark:/67531/metacrs3297/
Pension Reform: The Economic Growth and Tax Relief Reconciliation Act of 2001
No Description digital.library.unt.edu/ark:/67531/metacrs3299/
ERISA's Impact on Medical Malpractice and Negligence Claims Against Managed Care Plans
This report will examine the preemption provisions of ERISA, the U.S. Supreme Court’s interpretation of these provisions, selected cases applying ERISA to state medical malpractice and negligence claims, and the congressional response to the issue. digital.library.unt.edu/ark:/67531/metacrs3298/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs3594/
Employer Stock in Retirement Plans: Investment Risk and Retirement Security
This CRS Report begins by describing the shift from traditional defined benefit pensions to defined contribution plans – like the 401(k) – that has occurred over the last 20 to 25 years. It then summarizes recent research findings on the extent to which employees’ retirement savings are invested in employer stock. The third section of the report outlines the provisions of federal law that define an employer’s duty to manage its retirement plan in the best interest of the plan’s participants. The report concludes with a summary of pension reform legislation passed by the House of Representatives in April 2002 and a description of several pension reform bills that have been introduced in the Senate in 2002. digital.library.unt.edu/ark:/67531/metacrs2821/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs3595/
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/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs3596/
Social Security: The Cost-of-Living Adjustment in January 2003
No Description digital.library.unt.edu/ark:/67531/metacrs3370/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs3597/
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/
COLAs for Military Retirees: Summary of Congressional and Executive Branch Action, 1982-2002 (FY1983-FY2003)
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). digital.library.unt.edu/ark:/67531/metacrs3222/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs3598/
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. digital.library.unt.edu/ark:/67531/metadc824473/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs3599/
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): Issues and Proposed Expansion
No Description digital.library.unt.edu/ark:/67531/metacrs5201/
Employer Stock in Retirement Plans: Investment Risk and Retirement Security
This CRS Report begins by describing the shift from traditional defined benefit pensions to defined contribution plans – like the 401(k) – that has occurred over the last 20 to 25 years. It then summarizes recent research findings on the extent to which employees’ retirement savings are invested in employer stock. The third section of the report outlines the provisions of federal law that define an employer’s duty to manage its retirement plan in the best interest of the plan’s participants. The report concludes with a summary of pension reform legislation passed by the House of Representatives in April 2002 and a description of several pension reform bills that have been introduced in the Senate in 2002. digital.library.unt.edu/ark:/67531/metacrs4654/
Pension Reform: The Economic Growth and Tax Relief Reconciliation Act of 2001
No Description digital.library.unt.edu/ark:/67531/metacrs5204/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5625/
Social Security: The Government Pension Offset
This report discusses the Government Pension Offset (GPO) provision, which reduces Social Security benefits that a person receives as a spouse if he or she also has a government pension based on work that was not covered by Social Security. Its purpose is to replicate Social Security’s “dual entitlement” rule, which requires that a Social Security benefit earned as a worker be subtracted from any Social Security spousal benefit to which the worker is eligible. Its intent is to remove an advantage these workers would otherwise receive if they could receive both a government pension and full Social Security spousal benefits. Opponents contend that the provision is basically inaccurate and often unfair. Five bills have been introduced in the 108th Congress that would modify or repeal the provision. digital.library.unt.edu/ark:/67531/metadc822528/
Retirement Plans with Individual Accounts: Federal Rules and Limits
No Description digital.library.unt.edu/ark:/67531/metacrs7043/
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. digital.library.unt.edu/ark:/67531/metadc795458/
Individual Retirement Accounts (IRAs): Issues and Proposed Expansion
No Description digital.library.unt.edu/ark:/67531/metacrs5202/
Military Retirement: Major Legislative Issues
No Description digital.library.unt.edu/ark:/67531/metacrs5626/
Funding Postal Service Obligations to the Civil Service Retirement System
No Description digital.library.unt.edu/ark:/67531/metacrs4979/
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