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 Collection: Congressional Research Service Reports
Social Security Survivors Benefits

Social Security Survivors Benefits

Date: October 6, 2005
Creator: Romig, Kathleen & Szymendera, Scott
Description: None
Contributing Partner: UNT Libraries Government Documents Department
S. 1783: The Pension Security and Transparency Act of 2005

S. 1783: The Pension Security and Transparency Act of 2005

Date: October 3, 2005
Creator: Purcell, Patrick J.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Pension Sponsorship and Participation: Summary of Recent Trends

Pension Sponsorship and Participation: Summary of Recent Trends

Date: September 8, 2005
Creator: Purcell, Patrick J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
S. 219: The National Employee Savings and Trust Equity Guarantee Act

S. 219: The National Employee Savings and Trust Equity Guarantee Act

Date: August 12, 2005
Creator: Purcell, Patrick J.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Military Retirement: Major Legislative Issues

Military Retirement: Major Legislative Issues

Date: August 2, 2005
Creator: Goldich, Robert L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Cash Balance Pension Plans: Selected Legal Issues

Cash Balance Pension Plans: Selected Legal Issues

Date: July 29, 2005
Creator: Lunder, Erika & Staman, Jennifer
Description: 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).
Contributing Partner: UNT Libraries Government Documents Department
Individual Accounts: What Rate of Return Would They Earn?

Individual Accounts: What Rate of Return Would They Earn?

Date: July 25, 2005
Creator: Cashell, Brian W & Labonte, Marc
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Pension Issues Cloud Postal Reform Debate

Pension Issues Cloud Postal Reform Debate

Date: July 22, 2005
Creator: Stevens, Nye
Description: None
Contributing Partner: UNT Libraries Government Documents Department
H.R. 2830: The Pension Protection Act of 2005

H.R. 2830: The Pension Protection Act of 2005

Date: July 15, 2005
Creator: Purcell, Patrick J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Defined Benefit Pension Reform for Single-Employer Plans

Defined Benefit Pension Reform for Single-Employer Plans

Date: July 14, 2005
Creator: Ranade, Neela K & Graney, Paul J
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department