Congressional Research Service Reports - 318 Matching Results

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Military Retirement: Major Legislative Issues

Description: Report on the military retirement system, including benefits, recent developments, key elements and issues, political climate, and more.
Date: February 16, 2006
Creator: Henning, Charles A.
Partner: UNT Libraries Government Documents Department
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Federal Employees: Pay and Pension Increases Since 1969

Description: Pay increases for current federal employees and cost-of-living adjustments (COLAs) for retired federal employees often differ because they are based on changes in different economic variables. Increases in pay for civilian federal workers are indexed to wage and salary increases in the private-sector, as measured by the Employment Cost Index (ECI), while federal retirement and disability benefits are indexed to price increases as measured by the Consumer Price Index (CPI). This report discuss… more
Date: February 9, 2006
Creator: Purcell, Patrick J.
Partner: UNT Libraries Government Documents Department
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Defined Benefit Pension Reform for Single-Employer Plans

Description: This report provides an outline of the complex current law governing the funding of single-employer defined benefit pension plans. It describes reporting and disclosure requirements that apply to plans. This 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.
Date: January 26, 2006
Creator: Ranade, Neela K. & Graney, Paul J.
Partner: UNT Libraries Government Documents Department
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Military Death Benefits: Status and Proposals

Description: This report describes the various death benefits from the Department of Defense, Department of Veterans Affairs (VA), and Social Security available to certain survivors of members of the Armed Forces who die on active duty.
Date: January 24, 2006
Creator: Burrelli, David F. & Corwell, Jennifer R.
Partner: UNT Libraries Government Documents Department
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Military Retirement: Major Legislative Issues

Description: Report on the military retirement system, including benefits, disability, budget, costs, cash bonuses, and more.
Date: January 3, 2006
Creator: Henning, Charles A.
Partner: UNT Libraries Government Documents Department
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Cash Balance Pension Plans and Claims of Age Discrimination

Description: This report describes cash balance plans, discusses the arguments that cash balance plans do and do not violate the age discrimination prohibitions, provides an overview of the court cases, and addresses the activity by the Treasury Department and Congress.
Date: December 5, 2005
Creator: Staman, Jennifer & Lunder, Erika
Partner: UNT Libraries Government Documents Department
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Budget Reconciliation and the PBGC

Description: 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… more
Date: November 10, 2005
Creator: Renade, Neela K
Partner: UNT Libraries Government Documents Department
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S. 1783: The Pension Security and Transparency Act of 2005

Description: From Summary: "This report summarizes the major provisions of S. 1783, the Pension Security and Transparency Act 2005. The bill 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."
Date: October 18, 2005
Creator: Purcell, Patrick
Partner: UNT Libraries Government Documents Department
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Cost-of-Living Adjustments for Federal Civil Service Annuities

Description: 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.
Date: October 18, 2005
Creator: Purcell, Patrick J.
Partner: UNT Libraries Government Documents Department
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Cash Balance Pension Plans and Claims of Age Discrimination

Description: This report describes cash balance plans, discusses the arguments that cash balance plans do and do not violate the age discrimination prohibitions, provides an overview of the court cases, and addresses the activity by the Treasury Department and Congress.
Date: October 6, 2005
Creator: Staman, Jennifer & Lunder, Erika
Partner: UNT Libraries Government Documents Department
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Social Security Survivors Benefits

Description: No Description Available.
Date: October 6, 2005
Creator: Romig, Kathleen & Szymendera, Scott
Partner: UNT Libraries Government Documents Department
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S. 1783: The Pension Security and Transparency Act of 2005

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

Description: According to the Census Bureau’s Current Population Survey (CPS), the number of private-sector workers between the ages of 25 and 64 whose employer sponsored a retirement plan fell from 53.3 million in 2003 to 53.1 million in 2004. The number of workers who participated in an employer-sponsored retirement plan fell from 43.5 million in 2003 to 43.3 million in 2004. The percentage of 25 to 64- year-old workers in the private sector who participated in an employer-sponsored retirement plan declin… more
Date: September 8, 2005
Creator: Purcell, Patrick J.
Partner: UNT Libraries Government Documents Department
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S. 219: The National Employee Savings and Trust Equity Guarantee Act

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.
Date: August 12, 2005
Creator: Purcell, Patrick J.
Partner: UNT Libraries Government Documents Department
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Cash Balance Pension Plans: Selected Legal Issues

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

Description: It has been proposed to add individual accounts to Social Security in which investors could hold private securities. Calculations that project the earnings of individual accounts typically presume that they will earn a rate of return equal or close to the historical rate of return. But is there evidence that future rates of return will differ from history in predictable ways?
Date: July 25, 2005
Creator: Cashell, Brian W. & Labonte, Marc
Partner: UNT Libraries Government Documents Department
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Pension Issues Cloud Postal Reform Debate

Description: Reform of the business model of the U.S. Postal Service (USPS) was given new momentum by the July 2003 report of a blue-ribbon presidential commission. The commission concluded that USPS faces a long-term decline in mail volume and revenues, and unless its finances are shored up, a taxpayer bailout or loss of universal service is threatened. The 108th Congress held a dozen hearings on the commission’s report
Date: July 22, 2005
Creator: Stevens, Nye
Partner: UNT Libraries Government Documents Department
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